[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-302979-105":53,"doc-detail-302979-en":127},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":120,"head_meta":122,"extra_data":124,"updated_unix":126},105,"en","2025-wisconsin-schedule-i-instructions-general-instructions","2025 Wisconsin Schedule I Instructions - General Instructions","","2025 Wisconsin Schedule I instructions explain how Wisconsin taxable income is computed using the Internal Revenue Code (IRC) adopted for Wisconsin as of December 31, 2022. The guidance describes differences from federal treatment, such as bonus depreciation and exclusions from gross income, and explains how to adjust items of income and deductions. It covers who must file based on federal adjusted gross income, itemized deductions, and credits, and explains how prior-year Schedule I adjustments can require recomputation in 2025.",{"@graph":63,"@context":119},[64,80,102],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":46,"@type":70,"position":76},"https://docshare.wps.com/template/paper-templates/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/2025-wisconsin-schedule-i-instructions-general-instructions/302979/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/2025-wisconsin-schedule-i-instructions-general-instructions/302979.png","ImageObject",442,249,{"name":88,"@type":89},"Eliana","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-07","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":101},"InteractionCounter",{"@type":100},"ViewAction",6,{"@type":103,"mainEntity":104},"FAQPage",[105,111,115],{"name":106,"@type":107,"acceptedAnswer":108},"What is the basis for computing taxable income on the 2025 Wisconsin return?","Question",{"text":109,"@type":110},"The computation is based on the Internal Revenue Code (IRC) enacted as of December 31, 2022, using Wisconsin’s definition of the IRC with specified federal exceptions and adoptions after that date.","Answer",{"name":112,"@type":107,"acceptedAnswer":113},"When is a taxpayer required to complete and attach Schedule I?",{"text":114,"@type":110},"If the taxpayer’s federal adjusted gross income, itemized deductions, or a federal credit for Wisconsin purposes reflects any differences between Wisconsin and federal law for 2025, Schedule I must be completed and attached to the Wisconsin return.",{"name":116,"@type":107,"acceptedAnswer":117},"How do Schedule I adjustments related to depreciation affect other filings?",{"text":118,"@type":110},"Any federal forms or schedules affected by Schedule I adjustments must be recomputed, attached to the Wisconsin return, and marked “Revised for Wisconsin” at the top.","https://schema.org",{"og:url":78,"og:type":121,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":123,"canonical":78},"index,follow",{"doc_id":125,"site_id":56},302979,1790379333,{"code":4,"msg":5,"data":128},{"doc_id":125,"user_id":129,"nickname":88,"user_avatar":130,"doc_module":9,"category_id":45,"category_name":46,"doc_title":59,"doc_description":61,"doc_content":131,"file_id":132,"file_url":133,"file_type":134,"file_size":135,"view_count":101,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":136,"language":137,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":138,"faqs":139,"seo_title":140,"seo_description":61,"update_tm":141,"read_time":76},4398048949847,"https://ap-avatar.wpscdn.com/avatar/400002536579ef2da7f?_k=1778318612642679267","2025 Wisconsin Schedule I Instructions  \nGeneral Instructions  \nIntroduction – The computation of taxable income on the 2025 Wisconsin income tax return is based on the Internal Revenue Code (IRC) enacted as of December 31, 2022 , with the following exceptions:  \n• Certain provisions enacted into federal law prior to December 31, 2022 , do not apply for Wisconsin  \n• Only certain provisions enacted into federal law after December 31, 2022 , apply for Wisconsin  \nFor example, Wisconsin law has not adopted the federal bonus depreciation provisions for certain business assets or the exclusion from gross income for income from discharge of indebtedness on a qualified principal residence. These differences are a result of Wisconsin adopting a definition of “Internal Revenue Code” that is different than what is in effect for federal income tax purposes. This is also referred to as Wisconsin’s definition of the IRC.  \nAs a result, certain income and deduction items may be different for Wisconsin and federal purposes. These differences must be adjusted on Schedule I and are described beginning on the next page.  \nWho Must File – If the computation of your federal adjusted gross income (FAGI) , itemized deductions, or a federal credit for Wisconsin purposes reflects any of the differences in Wisconsin and federal law for 2025 , you must complete this schedule and attach it to your Wisconsin income tax return, Form 1 or Form 1NPR.  \nSchedule I adjustments made in a prior year may require a Schedule I adjustment in 2025. For example, if you claimed federal bonus depreciation on your 2024 return, you must recompute depreciation using the Wisconsin depreciable basis of the asset. The difference between the amount of bonus depreciation claimed on your federal return and the amount of depreciation allowed for Wisconsin purposes was required to have been adjusted for on your 2024 Schedule I. An additional adjustment on Schedule I is required each year until the asset is fully depreciated for federal and Wisconsin purposes.  \nAn adjustment may also be required on Schedule I to adjust for differences in the amount of gain or loss reportable from sales or dispositions of assets during 2025. For example, an adjustment is required on Schedule I if the Wisconsin adjusted basis of the asset differs from the federal adjusted basis due to Wisconsin’s definition of the IRC, which results in a difference in gain or loss.  \nUsing a Different Federal Election for Wisconsin – Various elections are available under the federal IRC. When an election is available under the IRC adopted for Wisconsin, a taxpayer may choose one election for federal tax purposes and a different election for Wisconsin. For example, a taxpayer may elect to claim different amounts of IRC sec. 179 expense for federal and Wisconsin tax purposes. For additional information, see Wisconsin Tax Bulletin 214.  \nException: A taxpayer must use the same method of accounting used for federal income tax purposes if that method is authorized under the IRC in effect for Wisconsin.  \nEither of the following two methods may be used to claim a different election for Wisconsin and federal tax purposes.  \n• Prepare a pro forma federal return based on the election chosen for Wisconsin. This pro forma return is to be attached to the Wisconsin Form 1 or Form 1NPR instead of the actual return filed for federal tax purposes.  \n• Make the election using Wisconsin Schedule I, Adjustments to Convert Federal Adjusted Gross Income, Itemized Deductions, and Credits to the Amounts Allowable for Wisconsin.  \nExample: For federal tax purposes you claim the credit under sec. 45E of the IRC for 50 percent of the startup costs of a small employer pension plan. When claiming the credit, you must reduce your deduction for that portion of the startup costs equal to the credit. However, sec. 45E(e)(3) of the IRC, provides an election to not claim the credit. Because an election is available, you may elect to not claim the ","cbCaivllugDE5raI","https://ap.wps.com/l/cbCaivllugDE5raI","pdf",257075,9,"English","# General Instructions\n## Introduction\n## Who Must File\n## Using a Different Federal Election for Wisconsin\n## Schedule I Adjustment May Require Recomputing Federal Forms and Schedules\n## Partners, Beneficiaries, and Shareholders","[{\"question\":\"What is the basis for computing taxable income on the 2025 Wisconsin return?\",\"answer\":\"The computation is based on the Internal Revenue Code (IRC) enacted as of December 31, 2022, using Wisconsin’s definition of the IRC with specified federal exceptions and adoptions after that date.\"},{\"question\":\"When is a taxpayer required to complete and attach Schedule I?\",\"answer\":\"If the taxpayer’s federal adjusted gross income, itemized deductions, or a federal credit for Wisconsin purposes reflects any differences between Wisconsin and federal law for 2025, Schedule I must be completed and attached to the Wisconsin return.\"},{\"question\":\"How do Schedule I adjustments related to depreciation affect other filings?\",\"answer\":\"Any federal forms or schedules affected by Schedule I adjustments must be recomputed, attached to the Wisconsin return, and marked “Revised for Wisconsin” at the top.\"}]","2025 Wisconsin Schedule I Instructions - General Instructions | PDF",1789799352]