Wisconsin Computation of Wisconsin Taxable Income For Part-Year and Nonresident Estates and Trusts

Computation of Wisconsin Taxable Income For Part-Year and Nonresident Estates and Trusts
2023 I-052 Schedule NR, Computation of Wisconsin Taxable Income for Part-Year and Nonresident Estates and Trusts (fillable)
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Schedule

NR

Wisconsin
Department of Revenue

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Computation of Wisconsin Taxable Income
for Part-Year and Nonresident
Estates and Trusts

2023

Include with Wisconsin Form 2

ESTATES ONLY – Legal last name

First name

M.I.

TRUSTS ONLY – Legal name

	 Part I Computation of Wisconsin Taxable Income

Decedent’s social security number
Estate’s/Trust’s federal EIN

(a)
Federal Amount

(b)
Wisconsin Amount

(c)
Non-Wisconsin

1	 Interest income  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	 1

1

2	Dividends  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	 2

2

3	 Business Income or (loss)  . . . . . . . . . . . . . . . . . . . . . . 	 3

3

4	 Capital gain or (loss) (From Schedule 2WD)  . . . . . . . . 	 4

4

5	 Rents, royalties, partnerships, estates and trusts, etc  . 	 5

5

6	 Farm income or (loss)  . . . . . . . . . . . . . . . . . . . . . . . . . . 	 6

6

7	 Ordinary gain or (loss) (Form 4797)  . . . . . . . . . . . . . . . 	 7

7

8	 Other income (attach schedule)  . . . . . . . . . . . . . . . . . . 	 8

8

9	 Total income (add lines 1 through 8)  . . . . . . . . . . . . . . . 	 9

9

10	 Interest expense  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	10

10

11	Taxes  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	11

Not deductible for WI

11

12	 Fiduciary fees  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	12

12

13	 Charitable deduction  . . . . . . . . . . . . . . . . . . . . . . . . . . . 	13

13

14	 Attorney, accountant, and return preparer fees  . . . . . . . 	14

14

15	 Other deductions (attach schedule)  . . . . . . . . . . . . . . . 	15

15

16	 Net operating loss deduction  . . . . . . . . . . . . . . . . . . . . 	16

16

17	 Total deductions (add lines 10 through16)  . . . . . . . . . . 	17

17

18	 Adjusted total income of fiduciary
(subtract line 17 from line 9)  . . . . . . . . . . . . . . . . . . . . . 	18

18

19	 Income distribution deduction  . . . . . . . . . . . . . . . . . . . . 	19

19

20	 Estate tax deduction  . . . . . . . . . . . . . . . . . . . . . . . . . . . 	20

20

21	 Qualified business income deduction  . . . . . . . . . . . . . . 	21

Not deductible for WI

21

22	 Exemption  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	22

22

23	 Total deductions (add lines 19 through 22)  . . . . . . . . . . 	23

23

24	 Taxable income of fiduciary (subtract line 23 from line 18) 	24

24

	 Part II	 Computation of Addition or Subtraction Modification
	1	 Federal income reported on line 1 of Form 2  . . . . . . . . .  	 1
	2	 Wisconsin taxable income (from line 24, column (b))
Note: See the Part II instructions if any amount on
lines 1 and/or 2 is a negative number  . . . . . . . . . . . . . .  	 2
	3	 If line 1 is less than line 2, subtract line 1 from line 2.
Fill in the result here and on line 2 of Form 2  . . . . . . . . .  	3
	4	 If line 1 is more than line 2, subtract line 2 from line 1.
Fill in the result here and on line 4 of Form 2  . . . . . . . . .  	4
I-052 (R. 8-23)

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Instructions for Schedule NR
Schedule NR is completed by part-year and nonresident estates and trusts filing Form 2. Part I of Schedule NR is used to
compute the Wisconsin taxable income of the estate or trust.
Part II of Schedule NR is used to compute an addition or subtraction to federal taxable income.

corporation on Schedule 2WD. See page 2 of the Schedule
2WD instructions for more information.
Line 7 If gains or losses from sales (or other dispositions) of
assets or from Schedules 2K‑1, 3K‑1, or 5K‑1 are reported on
federal Form 4797 and there is a difference between the federal gain or loss and the Wisconsin gain or loss, follow the
three steps below:

Note A trust that consists of resident assets and nonresident
assets, as provided under sec. 71.14(3m)(a), Wis. Stats., must
check the part-year resident estate or trust box on Form 2 and
complete Wisconsin Schedule NR.

STEP 1:  Recompute federal Form 4797, using the Wisconsin
basis of assets instead of the federal basis and the Wisconsin
gain or loss instead of the federal gain or loss.

	 Part I – 	C omputation of Wisconsin Taxable Income

Label this recomputed Form 4797 “Wisconsin.” Enclose the
“Wisconsin” Form 4797 with Form 2.

Part I of Schedule NR has three columns for figures:
Column (a) is labeled “Federal Amount.” In this column, lines
1 through 24, fill in the same amounts reported on the federal
return.

STEP 2:  If a net long-term capital gain is entered on the
“Wisconsin” Form 4797, the amounts from the “Wisconsin”
Form 4797 that apply to Wisconsin must be used to complete
line 12 of Wisconsin Schedule 2WD.

Exception The computation of taxable income is based on the
provisions of federal law amended to December 31, 2022, with
certain exceptions. Federal laws enacted after December 31,
2022, do not apply for Wisconsin purposes unless adopted by
the Legislature. If any provision of federal law which does not
apply for Wisconsin purposes affects federal taxable income,
complete Schedule B of Form 2. The amount you fill in on
lines 1 through 24 of Schedule NR should be revised to reflect
any Schedule B adjustment(s).

STEP 3:  Fill in the amount of ordinary gain or loss computed
on the “Wisconsin” Form 4797 that applies to Wisconsin on
line 7, column (b).
Column (c) is labeled “Non-Wisconsin.” In this column, lines 1
through 24, fill in the amounts that do not apply to Wisconsin.

Part II –	Computation of Addition or Subtraction
Modification

Column (b) is labeled “Wisconsin Amount.” In this column,
lines 1 through 24, fill in the amounts that apply to Wisconsin.

Special instructions if lines 1 and/or 2 of Part II are a negative
amount:

Your federal taxable income may include items that aren’t
taxable or deductible for Wisconsin, or it may not include
items that are taxable or deductible for Wisconsin. If so, you
must add or subtract these items from your federal income to
arrive at the correct Wisconsin income. See the instructions
for Schedule A of Form 2 for a comprehensive list of additions
and subtractions.

•	 If line 1 (federal income) is a negative amount and line 2
(Wisconsin income) is a positive amount – Treat the amount
on line 1 as a positive amount. Add the amounts on line 1
and line 2. Fill in the total on line 3 and on line 2 of Form 2.
•	 If line 1 (federal income) is a positive amount and line 2
(Wisconsin income) is a negative amount – Treat the
amount on line 2 as a positive amount. Add the amounts
on line 1 and line 2. Fill in the total on line 4 and on line 4 of
Form 2.

If a nonresident or part-year resident estate or trust is a
partner in a partnership or shareholder in a tax-option (S)
corporation that elected to be taxed at the entity level, do not
report in column (b) of Schedule NR the estate’s or trust’s
nondistributable portion of items of income, gain, loss, or
deduction reported on the Schedule 3K-1 from the electing
partnership or the Schedule 5K-1 from the electing tax-option
(S) corporation.

•	 If line 1 (federal income) and line 2 (Wisconsin income) are
both negative amounts – Treat both amounts as positive
numbers.
▪	 If the amount on line 1 is more than the amount on line
2, subtract line 2 from line 1. Fill in the result on line 3
and on line 2 of Form 2.

The portion of the electing partnership’s or tax-option (S)
corporation’s items distributable to the beneficiaries must
be reported in column (b) of Schedule NR and on Schedule
2K-1 as if the election was not made. The estate or trust must
provide beneficiaries with a supplemental statement detailing
the items included on the Schedule 2K-1 that originated from
the electing partnership or tax-option (S) corporation.

▪	 If the amount on line 2 is more than the amount on line
1, subtract line 1 from line 2. Fill in the result on line 4
and on line 4 of Form 2.
Enter the amount, if any, from line 3 on line 2 of Form 2. Enter
the amount, if any, from line 4 on line 4 of Form 2.

Line 4 Enter in column (b) the amount from line 27 or 28 of
Schedule 2WD.
If a nonresident or part-year resident estate or trust is a
partner in a partnership or shareholder in a tax-option (S)
corporation that elects to be taxed at the entity level, do not
report the estate’s or trust’s nondistributable portion of capital
gain or loss from the electing partnership or tax-option (S)

Applicable Laws and Rules
This document provides statements or interpretations of the
following laws and regulations enacted as of October 27,
2023: Subchapter II of Ch. 71, Wis. Stats.
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