Wisconsin Private School Tuition

Private School Tuition
2023 I-094 Schedule PS, Private School Tuition (Fillable)
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Schedule

PS

Wisconsin
Department of Revenue

Instructions

Private School Tuition
File with Wisconsin Form 1 or 1NPR

Name(s) shown on Form 1 or 1NPR			

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2023
Your social security number

Part I	 School(s) Where Dependents Listed in Part II Were Enrolled
1 Name of School

Address of school

Identifying number
(FEIN) of school

Part II	 Subtraction for Tuition Expenses
2 Information about your qualifying dependent
(a) Dependent’s name
First

Last

(b) Dependent’s
(c) Grade
(d) Tuition
social security number (see instructions) (see instructions)

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3 Add the amounts in column (d). This is your subtraction for tuition paid. Fill in here and
on line 9 of Schedule SB (Form 1) or line 43 of Schedule M (Form 1NPR) . . . . . . . . . . . . . . . . . . . . . . . . . . 	3

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Applicable Laws and Rules
This document provides statements or interpretations of the following laws and regulations enacted as of August 1, 2023: sec.
71.05 (6) (b) 49., Wis. Stats.

I-094 (R. 08-23)

2023 Schedule PS Instructions
General Instructions
Purpose of Schedule PS
Use Schedule PS to claim the subtraction for tuition paid in 2023 for your dependent child to attend a private school. Attach Schedule
PS to your Form 1 or 1NPR.
Who is Eligible to Claim the Subtraction
The subtraction may be claimed by a full-year resident, part-year resident, or nonresident of Wisconsin. You must have paid tuition
during the taxable year for your child to attend an eligible institution. The child must have been claimed as a dependent on your
Wisconsin income tax return, and the child must have been an “elementary pupil” or a “secondary pupil” during the taxable year.
Do not take a subtraction for amounts paid for private school tuition which were withdrawn from an Edvest or Tomorrow’s Scholar
college savings account.

Definitions
“Elementary pupil” means an individual who is enrolled in grades kindergarten to 8 at an eligible institution. (Note “Kindergarten” does
not include pre-kindergarten, that is, any 3‑year old or 4‑year old kindergarten.)
“Secondary pupil” means an individual who is enrolled in grades 9 to 12 at an eligible institution.
“Eligible institution” means a private school with an educational program whose primary purpose is to provide private or religiousbased education. The program must be privately controlled; provide at least 875 hours of instruction each school year; provide a
sequentially progressive curriculum of fundamental instruction in reading, language arts, mathematics, social studies, science, and
health; and not be operated or instituted for the purpose of avoiding or circumventing the compulsory school attendance requirements.
The pupils in the institution’s educational program, in the ordinary course of events, return annually to the homes of their parents or
guardians for not less than 2 months of summer vacation, or the institution is licensed as a child welfare agency.

Specific Instructions
Part I
Line 1 Fill in the name, address, and federal employer identification number (FEIN) of the private school(s) where your dependent
child/children were enrolled during 2023.

Part II
Line 2 Columns (a) and (b) – Fill in each of your dependent child’s first and last name and social security number if you paid private
school tuition for that child in 2023.
Grade Column (c) – Enter your child’s grade number as of January 1 of the year for which tuition was paid (grades K-12). If your child
was an elementary pupil for part of the year and a secondary pupil for the rest of the year, fill in “8 and 9” in column (c). If your child
attended a private school for only part of the year, fill in the grade number at the time your child was first enrolled in the private school.
Tuition Column (d) – Enter the amount of tuition paid during the taxable year, but not more than $4,000 for an elementary pupil (grades
K-8) or $10,000 for a secondary pupil (grades 9-12). If your child was both an elementary pupil and a secondary pupil (grades 8 and 9),
fill in the amount you paid for tuition during the taxable year for the period when your child was an elementary pupil (but not more than
$4,000) plus the amount you paid for the period when your child was a secondary pupil. If the total is more than $10,000, fill in $10,000.
Tuition includes any amount paid by the claimant for a pupil’s tuition to attend an eligible institution and mandatory book fees paid to the
institution. Tuition does not include amounts paid with a voucher or any amounts paid as a separate charge for other items, such as:
•	 Room and board
•	Supplies
•	 Cap and gown fees
•	 Rentals of equipment
•	Meals
•	Transportation

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Registration fees
Building fees
Personal use items (e.g., uniforms,
gym clothes, towels)
Before-school and after-school
child care

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•	
	
	

Social and extracurricular activities,
including musical or athletic activity fees
High school classes not required for
graduation and for which no credits toward
graduation are given

Line 3 Add the amounts in column (d). This is your subtraction for private school tuition. Fill in the amount from line 3 of Schedule PS
on line 9 of Schedule SB (Form 1) or line 43 of Schedule M (Form 1NPR).

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