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Line-by-line directions cover taxable refunds of state income tax, U.S. government interest (with specific cautions), unemployment compensation treatment via a worksheet, social security adjustments, and capital gain/loss subtraction using Schedule WD.",{"@graph":14,"@context":73},[15,34,56],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/template/","Template",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/template/forms/","Forms",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/template/2025-schedule-sb-instructions-subtractions-from-income/303840/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/2025-schedule-sb-instructions-subtractions-from-income/303840.png","ImageObject",442,249,{"name":42,"@type":43},"Graffin","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-10-02","2026-09-19",true,{"@type":52,"interactionType":53,"userInteractionCount":55},"InteractionCounter",{"@type":54},"ViewAction",5,{"@type":57,"mainEntity":58},"FAQPage",[59,65,69],{"name":60,"@type":61,"acceptedAnswer":62},"What is the purpose of Schedule SB for 2025?","Question",{"text":63,"@type":64},"Schedule SB reports differences between federal and Wisconsin income, called modifications. These modifications may change the subtraction modification amount reported on line 6 of Form 1.","Answer",{"name":66,"@type":61,"acceptedAnswer":67},"Who must file Schedule SB?",{"text":68,"@type":64},"You must file if the subtraction modifications described in the instructions apply to you. This can happen when federal income includes items not taxable in Wisconsin, or federal income lacks items that are deductible for Wisconsin.",{"name":70,"@type":61,"acceptedAnswer":71},"How does the unemployment compensation worksheet determine the subtraction amount?",{"text":72,"@type":64},"The worksheet guides you to select the correct threshold based on filing status, then compares and computes amounts using your federal unemployment compensation, federal adjusted gross income, taxable social security benefits, and taxable refunds/credits/offsets. It produces a value used as the unemployment compensation subtraction on Schedule SB line 3.","https://schema.org",{"og:url":32,"og:type":75,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":77,"canonical":32},"index,follow",{"doc_id":79,"site_id":7},303840,1790744102,{"code":4,"msg":82,"data":83},"success",[84,89,94,99,104,109,113,118,122],{"id":85,"doc_module":22,"doc_module_name":25,"category_name":86,"show_sort_weight":87,"slug":88},11,"Presentations",90,"presentations",{"id":90,"doc_module":22,"doc_module_name":25,"category_name":91,"show_sort_weight":92,"slug":93},12,"Resumes",80,"resumes",{"id":95,"doc_module":22,"doc_module_name":25,"category_name":96,"show_sort_weight":97,"slug":98},14,"Invoices",70,"invoices",{"id":100,"doc_module":22,"doc_module_name":25,"category_name":101,"show_sort_weight":102,"slug":103},15,"Posters",60,"posters",{"id":105,"doc_module":22,"doc_module_name":25,"category_name":106,"show_sort_weight":107,"slug":108},16,"Social Media",50,"social-media",{"id":110,"doc_module":22,"doc_module_name":25,"category_name":29,"show_sort_weight":111,"slug":112},17,40,"forms",{"id":114,"doc_module":22,"doc_module_name":25,"category_name":115,"show_sort_weight":116,"slug":117},18,"Letters",30,"letters",{"id":119,"doc_module":22,"doc_module_name":25,"category_name":120,"show_sort_weight":55,"slug":121},21,"Paper Templates","papers-templates",{"id":123,"doc_module":22,"doc_module_name":25,"category_name":124,"show_sort_weight":4,"slug":125},158,"General","general-158",{"code":4,"msg":82,"data":127},{"doc_id":79,"user_id":128,"nickname":42,"user_avatar":129,"doc_module":22,"category_id":110,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":55,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":110,"language":135,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":12,"update_tm":139,"read_time":140},3573418547284,"https://eur-avatar.wpscdn.com/davatar_994ba38a5ba835b3df7d355c54d3ed8d","2025 Schedule SB Instructions Subtractions from Income  \nPurpose of Schedule SB  \nSchedule SB is used to report differences between federal and Wisconsin income. These differences are called modificationsand may affect the amount you report as a subtraction modification on line 6 of Form 1.  \nWho Must File Schedule SB  \nYour federal income may include items that aren’t taxable for Wisconsin, or it may not include items that are deductible for Wisconsin. You may have to subtract these items from your federal income to arrive at the correct Wisconsin income. Schedule SB must be filed by persons for whom the subtraction modifications described below apply.  \nOther Schedules and Publications  \nThese instructions will refer to other Wisconsin schedules that may be needed to compute and claim a subtraction, along with publications that may contain additional information. The schedules and any related instructions can be found on the department’s website at [revenue.wi.gov/Pages/Form/2025Individual.aspx](revenue.wi.gov/Pages/Form/2025Individual.aspx. The Wisconsin)[. The Wisconsin](revenue.wi.gov/Pages/Form/2025Individual.aspx. The Wisconsin) publications referenced are located at [revenue.wi.gov/Pages/HTML/taxpubs.aspx](revenue.wi.gov/Pages/HTML/taxpubs.aspx).  \nLine Instructions  \nLine 1 – Taxable Refund of State Income Tax  \nRefunds of state and local income taxes are not taxable for Wisconsin. Fill in the amount of taxable refunds, credits, or offsets of state and local income taxes from line 1 of federal Schedule 1 (Form 1040) .  \nLine 2 – United States Government Interest  \nFill in the amount of interest on U.S. bonds and interest and dividends of certain U.S. government corporations that is included on line 3 of Form 1. This income is not taxable.  \nA mutual fund may invest in U.S. government securities. If it does, a portion or all of its ordinary dividend may not be taxable by Wisconsin. If a mutual fund advised you that all or a portion of its ordinary dividend is from investments in U.S. government securities, include that portion on line 2.  \nCaution: Do not fill in on line 2, interest from Ginnie Mae (Government National Mortgage Association) securities and other similar securities which are “guaranteed” by the United States government. You must include interest from these securities in your Wisconsin taxable income.  \nLine 3 – Unemployment Compensation  \nYou may have a different amount of unemployment compensation taxable for Wisconsin and federal purposes. Complete the following worksheet to see if you can subtract any portion of the unemployment compensation which you included as income on your federal tax return.  \n\n| Unemployment Compensation Worksheet |  |\n| --- | --- |\n| Check only one box. |  |\n| | A . Married filing a joint return – write $18,000 on line 3 below.\u003Cbr>B. Married not filing a joint return and lived with your spouse at any time during the year – write-0-on line 3 below.\u003Cbr>C. Married not filing a joint return and DID NOT live with your spouse at any time during the year – write $12,000 on line 3 below.\u003Cbr>D. Single (unmarried)– write $12,000 on line 3 below.\u003Cbr>*Worksheet continued on next page* |\n\n1. Fill in unemployment compensation from line 7 of federal Schedule 1 (Form 1040) . . . . . . . . . . . . . 1.    \n2. Fill in your federal adjusted gross income from line 3 of Form 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.    \n3. Enter –  \n• $18,000 if you checked box A; or  \n• -0- if you checked box B; or  \n• $12,000 if you checked box C or D . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.    \n4. Fill in taxable social security benefits, if any, from line 6b of federal Form 1040  \nor 1040-SR ..................................................... 4.  \n5. Fill in taxable refunds, credits, or offsets, if any, from line 1 of federal Schedule 1  \n(Form 1040) ....................................................... 5.  \n6. Add lines 3, 4, and 5 ...........................","cbCaimW35A5mVlWR","https://ap.wps.com/l/cbCaimW35A5mVlWR","pdf",390191,"English","# Purpose of Schedule SB\n## Who Must File Schedule SB\n## Other Schedules and Publications\n# Line Instructions\n## Line 1 – Taxable Refund of State Income Tax\n## Line 2 – United States Government Interest\n## Line 3 – Unemployment Compensation\n## Line 4 – Social Security Adjustment\n## Line 5 – Capital Gain/Loss Subtraction","[{\"question\":\"What is the purpose of Schedule SB for 2025?\",\"answer\":\"Schedule SB reports differences between federal and Wisconsin income, called modifications. These modifications may change the subtraction modification amount reported on line 6 of Form 1.\"},{\"question\":\"Who must file Schedule SB?\",\"answer\":\"You must file if the subtraction modifications described in the instructions apply to you. This can happen when federal income includes items not taxable in Wisconsin, or federal income lacks items that are deductible for Wisconsin.\"},{\"question\":\"How does the unemployment compensation worksheet determine the subtraction amount?\",\"answer\":\"The worksheet guides you to select the correct threshold based on filing status, then compares and computes amounts using your federal unemployment compensation, federal adjusted gross income, taxable social security benefits, and taxable refunds/credits/offsets. It produces a value used as the unemployment compensation subtraction on Schedule SB line 3.\"}]","2025 Schedule SB Instructions - Subtractions from Income | PDF",1789807617,6]