Form 1NPR — Nonresident & Part-Year Resident Income Tax

# preamble

I-152 FEDERAL PRIVACY ACT In compliance with federal law, you are hereby notified that the request for your Social Security number on the Wisconsin income tax return is made under the authority of sec. 71.03(6)(a) of the Wisconsin Statutes. The disclosure of this number on your return is mandatory. It will be used for identification purposes throughout the processing, filing, and auditing of your return, and issuing refund checks. Tax returns are due: Wednesday April 15, 2026 Have questions? See page 13 for office locations and other helpful numbers. Tax Tips: E-file for a faster refund (see page 6) If you moved out of Wisconsin in 2025, complete the Legal Residence (Domicile) Questionnaire on If you have to make estimated tax payments in 2026 and do not receive Form 1-ES in t he mail, contact any of our offices or use our estimated income tax interactive voucher on our website to get a copy of the form 1NPR Wisconsin Income Tax for Nonresidents and Part-Year Residents Form 1NPR Instructions 2025 New in 2025 New Retirement Income Subtraction - Individuals who are at least 67 years old at the end of 2025 may subtract up to $24,000 of retirement income. See the Schedule M instructions. College Savings Account - The subtraction for contributions to a Wisconsin state-sponsored college savings account is increased to $5,130 per beneficiary ($2,560 per beneficiary if you are married and file a separate return). See the Schedule CS instructions. Adoption Expenses Subtraction - The maximum subtraction for expenses paid for a qualifying adoption is now $15,000 per child. See the Schedule M instructions. Reminder IRS adjustments - If the IRS adjusted any of your federal income tax returns, you must notify us within 180 days of any adjustment affecting your Wisconsin income tax returns. See page 11. Use My Tax Account (MTA) to manage and protect your Wisconsin tax account. MTA allows you to: • Sign up for Wisconsin Identity Protection PIN (see page 47) • View and schedule estimated payments and cancel previously scheduled payments • Opt in to receive electronic notices - no need to wait for the mail • Check refund status and more

# MY TAX ACCOUNT

Table of Contents Page File online. Pay online. Direct deposit. www.revenue.wi.gov General Instructions ................................................ 3 • Resident Status .................................................. 3 • Who Must File ................................................... 4 • What Income Does Wisconsin Tax? .................................. 4 • Which Form To File ............................................... 5 • When To File .................................................... 5 • How To Get An Extension Of Time To File ............................. 5 • Filing Your Return ................................................ 6 • Questions About Refunds .......................................... 8 • Amending Your Return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Special Instructions ................................................ 11 Tax Help / Resources ............................................... 13 Line Instructions ................................................... 14 2025 Standard Deduction Table ....................................... 48 2025 Tax Table .................................................... 51 2025 Tax Computation Worksheet ..................................... 57 Wisconsin School District Number ..................................... 58 Index ............................................................ 59 Legal Residence (Domicile Questionnaire) ............................... 60

# General Instructions

Resident Status ■ Am I a resident, a nonresident, or a part-year resident of Wisconsin? The following will help you decide. Full-year resident You are a full-year resident if you are domiciled in Wisconsin for all of 2025. Nonresident You ar e a no nresident if you aren't domiciled in Wisconsin for any part of 2025. Part-year resident You are a part-year resident if you are domiciled in Wisconsin for part of 2025. Exception If you are a service member or their spouse and you elect to treat Wisconsin as your state of residency under 50 U.S.C. 4001, you are considered a full-year resident of Wisconsin regardless of where you are domiciled and should follow the instructions for full-year residents of this state. Conversely, electing a different state as your state of residence will make you a nonresident of Wisconsin. If a joint return is being filed and both the service member and their spouse are a normal full-year resident of Wisconsin or elect Wisconsin as their state of residency under 50 U.S.C. 4001, then Wisconsin Form 1 should be used. ■ What is domicile? Your domicile is the permanent legal home you intend to use for an indefinite or unlimited period, and to which, when absent, you intend to return. It is not always where you presently live. You can be physically present or residing in one state but maintain a domicile in another. "Domicile" is often referred to as "legal residence." You can have only one domicile at a time. Your domicile, once established, is never lost unless all three of the following occur or exist: • You specifically intend to abandon your old domicile and take actions consistent with such intent • You intend to acquire a new domicile and take actions consistent with such intent, such as those listed in question 7 of the questionnaire at the end of these instructions • You are physically present in the new domicile Your domicile does not change if either of the following occur: • You leave your state of domicile for a brief rest or vacation • You leave your state of domicile to complete a particular transaction, perform a particular contract, or fulfill a particular engagement, but you intend to return to your state of domicile whether or not you complete the transaction, contract, or engagement (for example, migrant workers or students) ■ Armed forces personnel If you were a Wisconsin resident on the date you entered military service, you are considered a Wisconsin resident during your entire military career unless you take positive action to change your domicile to another state as described in the above section entitled "What is domicile?" or you qualify and make an election to be a resident of another state under 50 U.S.C. 4001. For more information, get Publication 128 , Wisconsin Tax Information for Military Personnel and Veterans. ■ Aliens If you are considered a nonresident alien for federal tax pur po ses for the entire taxable year, you are considered a nonresident of Wisconsin. If you are considered a resident alien for federal tax purposes for all or part of the tax year, you may be either a full-year resident, part-year resident, or nonresident of Wisconsin as follows: • If you are a lawful permanent resident of the United States and you intend to remain permanently in Wisconsin, you are considered a Wisconsin resident. You are a lawful permanent resident of the United States at any time if you have been given the privilege, according to the immigration laws, of residing permanently in the United States as an immigrant. You generally have this status if the federal government has issued you an alien registration card, also known as Form I-551, green card, or permanent residence card. • If you are a non immigrant (have not been granted immigrant status by the federal government), you are considered a nonresident of Wisconsin. Exception If you are a refugee or have been granted asylum and you intend to remain permanently in Wisconsin, you are considered a Wisconsin resident.

# General Instructions

For those able to be considered a Wisconsin resident, you are generally treated as a resident as of the later of the date you are physically domiciled in Wisconsin or you obtain the necessary federal legal status (lawful permanent resident, refugee, or granted asylum). Example For Wisconsin tax purposes, you must be a lawful permanent resident of the United States in order to be considered a resident of Wisconsin. On August 1, 2025, you were issued a green card by the federal government. As such, you are considered a Wisconsin resident as of August 1, 2025 (assuming your intent was to establish a domicile in Wisconsin). For the 2025 tax year, you are considered a part-year resident of Wisconsin (a nonresident of Wisconsin from January 1, 2025, through July 31, 2025, and a resident from August 1, 2025, through December 31, 2025). As a part-year resident for 2025, you must file a 2025 Form 1NPR. Note: Certain tax credits (for example, homestead credit and earned income credit) may not be claimed by part-year residents or nonresidents. Example A foreign student in this country with an "F" visa under the Immigration and Nationality Act may be classified for federal tax purposes as a nonresident alien or as a resident alien depending on their intended length of stay in this country. Regardless of the student's alien status, the student maintains their domicile in their homeland. The student is a nonresident of Wisconsin. A student with an "F" visa cannot become domiciled in Wisconsin.

# Who Must File

If you are a nonresident or part-year resident of Wisconsin and your gross income from Wisconsin sources (or the combined Wisconsin source gross income of you and your spouse) is $2,000 or more for 2025, you must file a Wis - consin return. A return does not have to be filed by a nonresident of Wisconsin if all income is exempt from tax as disaster relief work performed during a state of emergency declared by the Governor. Gross income means all income (before deducting expenses) reportable to Wisconsin. The income may be received in the form of money, property, or services. It doesn't include items that are exempt from Wisconsin income tax. For example, it does not include U.S. government interest. For further information, see Publication 122 , Tax Information for Part-year Residents and Nonresidents of Wisconsin . ■ Other filing requirements You may have to file a return even if your gross income is less than $2,000. You must file a Wisconsin income tax return if: • You can be claimed as a dependent on another person's income tax return (for example, on your parent's return) and you have gross income of more than $1,350 which included at least $451 of unearned income. Unearned in - come includes interest, dividends, capital gain distributions, etc., that are reportable to Wisconsin. • You owe a Wisconsin penalty on an IRA, retirement plan, Coverdell education savings account, health savings account, ABLE account, or Archer medical savings account. Note: Even if you don't have to file, if you had Wisconsin income tax withheld from your wages or you paid estimated tax for 2025, you should file a Wisconsin return since this is the only way to get a refund. (Complete lines 1 through 31 of Form 1NPR, fill in a 0 o n line 38, and complete lines 58 , 59, 67, 69, 70, and 71. If the amount on line 1 differs from your Wisconsin wages on your wage statement (Form W-2) , include an explanation of the difference and indicate where this income was earned.) If you are a resident of Illinois, Indiana, Kentucky, or Michigan, see the exceptions under the line 1 instructions on page 17. What Income Does Wisconsin Tax? Full-year residents Wisconsin taxes your income from all sources. Nonresidents Wisconsin taxes only your income from Wisconsin sources. Part-year residents During the time you are a Wisconsin resident, Wisconsin taxes your income from all sources. During the time you aren't a Wisconsin resident, Wisconsin taxes only your income from Wisconsin sources. ■ What is income from Wisconsin sources? Income from Wisconsin sources includes: • Wages, salaries, commissions, and other income for services performed in Wisconsin (see the exceptions under the line 1 instructions on page 17).

# General Instructions

• Rents and royalties from real or tangible property located in Wisconsin, such as land, buildings, and machinery. Gains or losses from sales or other dispositions of real or tangible property located in Wisconsin, such as land, buildings, and machinery. • Profits or losses from businesses, professions, and farm operations conducted in Wisconsin, including sole proprietorships, trusts, partnerships, limited liability companies (LLCs), and tax-option (S) corporations. For taxoption (S) corporations, this includes capital gains, interest, and dividends passed through from a tax-option (S) corporation that is engaged in business in Wisconsin. • Income from the Wisconsin state lottery, a multijurisdictional lottery if the winning lottery ticket or lottery share was purchased from a Wisconsin retailer, or Wisconsin pari-mutuel wager win nin gs and purses. This includes all income realized from the sale of or purchase and subsequent sale or redemption of lottery prizes if the winning tickets were originally purchased in Wisconsin. • Winnings from a casino or bingo hall located in Wisconsin and operated by a Native American tribe or band. • Income derived from a covenant not to compete to the extent the covenant was based on a Wisconsin-based activity. Service member's spouse Under 50 U.S.C. 4001, a service member's spouse may elect to use one of three options as their state of residence for purposes of taxation, regardless of the date on which the marriage of the spouse and the service member occurred. Get Publication 128 , Wisconsin Tax Information for Military Personnel and Veterans , for more information. However, nontaxable amounts excluded from the Wisconsin column for the service member's spouse must still be included in the federal column. Amounts entered in the federal column are the amounts from your federal return, as adjusted for differences between federal and Wisconsin law. See "Column A and Column B Instructions" on page 16. Which Form To File If you are a nonresident or part-year resident of Wisconsin in 2025, you must file Wisconsin Form 1NPR. If you are a full-year resident of Wisconsin in 2025, you must file Wisconsin Form 1. You can get Form 1 f rom any Department of Revenue office or from the department's website at revenue.wi.gov. Exception If you are a full-year Wisconsin resident but your spouse isn't, and you are filing a joint return, you must file Form 1NPR. When To File You should file as soon as you can, but not later than April 15, 2026. If you file late without an extension, you are subject to interest at 1.5% per month, late filing fees, and penalties. Farmers and fishers Persons who earn at least two-thirds of their gross income from farming or fishing who don't make payments of estimated income tax (Wisconsin Form 1-ES) must file their 2025 Wisconsin income tax returns and pay any tax due by March 2, 2026, to avoid interest for underpayment of estimated tax. How To Get An Extension Of Time To File Your return is due April 15, 2026. If you cannot file on time, you can get an extension. You can use any federal extension provision for Wisconsin, even if you are filing your federal return by April 15. You do not need to submit a request for an extension to us prior to the time you file your Wisconsin return. When you file your Form 1NPR include either of the following: • A copy of your federal extension application (for example, Form 4868) • A statement indicating which federal extension provision you want to apply for Wisconsin (for example, the federal automatic 6 -mo nth extension provision) Note: You will owe interest on any tax that you have not paid by April 15, 2026. This applies even though you may have an extension of time to file. If you do not file your return by April 15, 2 026, or during an extension period, you

General Instructions may have to pay additional interest and penalties. If you expect to owe tax with your return, you can avoid the 1% per month interest charge during the extension period by paying the tax by April 15, 2026. Submit the payment with a 2025 Wisconsin Form 1-ES. You can get this form from any Department of Revenue office or use our estimated income tax interactive voucher on our website. Use Form 1-ES t o make an extension payment even if you will be filing your return electronically - do not use Form PV. Exception : You will not be charged interest during an extension period if (1) you qualify for a federal extension because of service in a combat zone or contingency operation, or (2) you qualify for a federal extension due to a federally declared disaster. See "Special Conditions" below. If you were a farmer or fisher and you did not make estimated tax payments, you must file your return and pay any tax due by March 2, 2026, to avoid paying interest for underpayment of estimated tax. Farmers and fishers are individuals who earn at least two-thirds of their gross income (gross income of both spouses if married filing a joint return) from farming or fishing. An extension of the March 2 date is not available. Special Conditions A "Special Conditions" section is located under the name and address section on page 1 of Form 1NPR. If you qualify for an extension because of service in a combat zone or contingency operation, fill in "02" in the box. If you qualify for a 2-month extension because you live outside or are on duty in military or naval service outside the United States and Puerto Rico on the due date of the return, fill in "18" in the box. If you qualify for an extension because of a federally declared disaster, fill in "03" in the box and indicate the specific disaster on the line provided. Filing Your Return ■ E-filing (electronic filing) Electronic filing is the fastest way to get your federal and state income tax refunds. Certain software will allow you to file Form 1NPR electronically. Check with your tax preparer/software to determine if you can electronically file Form 1NPR. For more information on e-filing, go to the department's website at revenue.wi.gov/Pages/OnlineServices/home.aspx . ■ Paper filing Electronic filing (e-filing) is the fastest way to receive your refund. However, if you paper file, there are several things you can do to ensure you receive your refund faster. Important information: • Send original copies • Use black ink • Clearly write your name and address using capital letters (do not use mailing labels) • Do not use commas and dollar signs as they can be misread when scanned • Round amounts to whole dollars • Do not add cents in front of the preprinted zeros on entry lines • To indicate a negative number, use a negative sign (for example, - 8300 not ( 8300)) • Print your numbers clearly : Do n ot use: • If you make a mistake, erase or start over (do not cross out entries) • Put entries on the lines, and do not write in the margins, above or below the lines • Lines where no entry is required should be left blank (do not enter zeros) • Do not draw vertical lines in entry fields (they can be read as an " I" or a "1" when scanned) • Do not staple your return as stapling will delay the processing of your return and any refund

■ Assembling your return Begin by putting the five pages of Form 1N PR in numerical order. Then, attach, using a paper clip , the following in the order l isted .

# General Instructions

Do not attach a Form W-RA if you are filing your return on paper. Form W-RA is used only when submitting information for an electronically filed return. Note: If filing Form 804 , Claim for Decedent's Wisconsin Income Tax Refund, with the return, place Form 804 on top of Form 1NPR. 1. Pay ment - If you owe an amount with your return, paper clip your payment to the front of Form 1NPR, unless you are paying by credit card or online. 2. Forms W-2 or 1099 - Paper clip the appropriate copy of each of your withholding statements (Forms W -2, W-2G , WT-11, 1042-S, 10 99-G, 1 099-R, 1 099-MI SC, and 1099-NEC, and Schedules 2 K-1, 3 K-1, a nd 5K-1) t o the front of Form 1N PR. 3. Wisconsin schedules - Copies of appropriate Wisconsin schedules and supporting documents, such as Schedule H (homestead credit), Schedule FC or FC-A (farmland preservation credit), Schedule CR, or Schedule RT. If you are reporting income and expenses of a disregarded entity, attach Schedule DE , Disregarded Entity Schedule . 4. Amended return - Include Schedule AR, Explanation of Amended Return , with your amended return and all sup - porting forms and schedules for items changed. (Don't send a copy of your original return.) 5. Federal return - A complete copy of your federal return (Form 10 40, 1040-SR, or 1040NR) and its supporting schedules and forms (such as federal Form 8886 , Reportable Transaction Disclosure Statement. ) 6. Extension form or statement - A copy of your federal extension application form or required statement if you are filing under an extension of time to file. 7. Divorce decree - • Persons divorced after June 20, 1996, who compute a refund - If your divorce decree apportions any tax liability owed to the department to your former spouse, include a copy of the decree with your Form 1NPR. Fill in "04" in the Special Conditions box on page 1 of Form 1NPR. This will prevent your refund from being applied against such tax liability. • Persons divorced who file a joint return - If your divorce decree apportions any refund to you or your former spouse, or between you and your former spouse, the department will issue the refund to the person(s) to whom the refund is awarded under the terms of the divorce. Include a copy of the portion of your divorce decree that relates to the tax refund with your Form 1N PR. Fill in "04" in the Special Conditions box on page 1 o f Form 1N PR. 8. Injured spouse - If you are filing federal Form 8379, Injured Spouse Allocation, include a copy with your Form 1N PR. Fill in "05" in the Special Conditions box on page 1 of Form 1NPR. CAUTION Be sure to file all five pages of Form 1NPR. Send the original of your return. Do not send a photocopy. ■ Where to File Mail your return (an original return or amended return) to the Wisconsin Department of Revenue at: (if payment enclosed) (i f refund or no payment enclosed) (i f homestead credit claimed) PO Box 268 PO B ox 59 PO B ox 34 Madison WI Ma dison WI Ma dison WI 53790-0001 53 785-0001 53 786-0001 Envelopes without enough postage will be returned to you by the post office. Your envelope may need additional postage if it contains more than five pages or is oversized (for example, it is over ¼" thick). Also, include your complete return address. Private Delivery Services You can use certain private delivery services approved by the IRS to meet the timely filing rule. The approved private delivery services are listed in the instructions for your federal tax form. Items must be delivered to Wisconsin Department of Revenue, 2135 Rimrock Rd., Madison WI 53713. Private delivery services cannot deliver items to PO boxes. The private delivery service can tell you how to get written proof of the mailing date.

# General Instructions

Questions About Refunds Call: (608) 266-81 00 i n Madison, Visit our website at: revenue.wi.gov (414) 227-49 07 i n Milwaukee, or 1-86 6-WI S-RF ND (1-86 6-94 7-73 63) toll-free within the U.S. or Canada If you need to contact us about your refund, please wait at least 12 we eks after filing your Form 1NPR. Refund information may not be available until that time. The department may not issue a refund before March 1 unless both the individual and the individual's employer have filed all required returns and forms with the department for the taxable year for which the refund was claimed. You may call one of the numbers above or write to: Mai l Stop 5-77 Dep artment of Revenue PO B ox 8949 Ma dison WI 53708 -89 49 If you call, you will need your social security number and the dollar amount of your refund. An automated response is available when you call one of the numbers. If you need to speak with a person, assistance is available Monday through Friday from 7:45 a.m. to 4:30 p.m. by calling (608) 26 6-24 86 in Madison (long-distance charges, if applicable, will apply). You may also get information on your refund using our secure website at revenue.wi.gov. Amending Your Return File an amended return only after you file your original return. Generally, a claim for refund must be filed within 4 years after the unextended due date of your original return (for example, April 15, 2030, for 2025 calendar-year returns). However, a claim for refund to recover all or part of any tax paid as a result of an office or field audit may be filed within 4 years after the date assessed. This applies only if you paid the tax and did not file a petition for redetermination (written appeal). If you filed an amended return with the Internal Revenue Service (IRS) or another state, you generally must also file an amended Wisconsin return within 180 days. You must file an amended Wisconsin return if the changes affect your Wisconsin income, any credit, or tax payable. You should also file an amended Wisconsin return to claim a refund or pay any additional tax due even though you are not amending your federal or other state return. If your original return was filed on Form 1N PR, you would file an amended return using Form 1N PR and checking the amended return space at the top of page 1. Exception : If you incurred a net operating loss (NOL) on your 2025 Form 1NPR and elect to carry the NOL back to 2023 and/or 2024, you must file Form X-NOL for the appropriate year, in addition to a Form 1NPR for each year, to amend your return and claim a refund. Check the space on Form 1N PR to indicate your filing status on the amended return. If you are changing from separate returns to a joint return, both of you must sign the amended return. If there is any tax due, it must be paid in full. You cannot change from joint to separate returns after the due date for filing your original return has passed.

If you are changing your filing status, the amount reported on line 31 of Form 1N PR as federal adjusted gross income must be based on the same filing status used for Wisconsin. For example, you and your spouse both originally filed Form 1NPR as married filing a separate return. You are amending to change your filing status to married filing a joint return. The amount reported on line 31 must be taken from a federal return based on a married filing joint status. If you did not file a joint federal return, you should prepare a pro forma federal return using a married filing joint return status. The federal adjusted gross income and other amounts from this pro forma return are then used to complete the amended return. Follow the Form 1NPR instructions to complete your amended return. If you are changing an amount on any line of Form 1N PR, fill in the corrected amount on that line. If you are not changing an amount on a line, fill in the amount from your 2025 return as originally filed or as you later amended it. If your latest filed return was changed or audited by the department, use the corrected figures from the adjustment notice.

# General Instructions

Sign and date your amended return in the space provided on page 4. Your spouse must also sign if it is a joint return. Include Schedule AR with your amended Form 1N PR to explain the changes you made and the reasons for those changes. If you owe an additional amount, include your check or money order for the additional tax and interest, made payable to the Wisconsin Department of Revenue. Mail your amended return to the address shown on Form 1NPR. Interest is charged on additional tax owed at the rate of 1% per month from the due date of your 2025 return (April 15, 2026). Figure the interest charge on the additional tax you owe. Enter this amount on line 76. Credit Repayments If you are required to repay a Wisconsin credit, you must amend your Wisconsin return for the year in which the dis - posal of the property occurred to report the amount of the repayment. Report the repayment on line 56. See below for credits for which you may have to repay. • State historic rehabilitation credit You may have to repay all or part of the state historic rehabilitation credit if you dis posed of the property within 5 years after the date on which the preservation or rehabilitation work was complete or the Wisconsin Historical Society determines that you have not complied with all of the requirements. If sale, conveyance or noncompliance of the property on which the historic rehabilitation credit is computed occurs during the 1st, 2nd, 3rd, 4th, or 5th year after the date on which the preservation or rehabilitation is completed, then 100%, 80%, 60%, 40% or 20%, respectively, of the amount of the credits received for rehabilitating or preserving the property will be calculated and added back into the individual's tax liability, according to sec. 71.07(9r)(k), Wis. Stats. The repayment is made for the taxable year in which the recapture event occurs. The IRS created federal Form 4255, Recapture of Investment Credit, and the federal Form 4255 instructions in order to compute the amount of the historic rehabilitation tax credit required to be repaid. While Wisconsin has a separate historic tax credit for personal residences, federal Form 4255 can be used to determine the repayment by substituting the Wisconsin credit for the federal credit. Example: Taxpayer completed $20,000 of historic rehabilitation expenditures which were approved on November 1, 2023. Taxpayer computes a Wisconsin historic rehabilitation credit of $5,000 ($20,000 qualified rehabilitation ex - penses x 25% credit rate). Taxpayer uses $1,000 of credit to offset tax in 2023 and $2,000 of credit to offset tax in 2024. On December 1, 2025, the property is sold. The repayment is figured as follows: 1. Compute the number of full years between the date the property was approved and when it was sold and use the result to find the recapture percentage in the chart below. The number of full years between November 1, 2023, and December 1, 2025, is two, so the recapture percentage is 60% Number of Full Years from Date Approved to Recapture Date Recapture Percentage 100% 80% 60% 40% 20% 0%

# General Instructions

3. Compute the amount of unused credit carryover available 4. Reporting the repayment Enter the repayment on line 56 of Form 1NPR. Include a copy or attach a PDF of the federal Form 4255 used to compute the repayment. Write "Wisconsin" at the top. • Supplement to federal historic rehabilitation credit If you were required to repay to the IRS a portion of the federal historic rehabilitation credit and you claimed the same qualified rehabilitation expenditures for the Wisconsin credit, you must repay to the department a proportionate amount of the Wisconsin credit. Note: The amount of the credit recapture percentage figured for federal purposes is used for the Wisconsin credit repayment percentage, unless a different amount of qualified rehabilitation expenditures is used for the Wisconsin credit. If a different amount is used, substitute those amounts on federal Form 4255 to figure the amount of repayment for Wisconsin. Include a copy or attach a PDF of the refigured federal Form 4255 and write "Wisconsin" at the top. If you did not claim the federal historic rehabilitation tax credit and only claimed the Wisconsin supplement to federal historic rehabilitation credit, the computation for repayment of the supplement to the federal historic rehabilitation credit is the same as the computation for repayment of the state historic rehabilitation credit shown above. • Angel investment credit or early stage seed investment credit If an investment for which you claimed the angel invest ment credit or early stage seed investment credit in a prior year was held for less than three years, you must repay the amount of the credit that you received related to the investment. This does not apply if the investment becomes worthless, as determined by WEDC, during the 3-year period or if you kept the investment for at least 12 months and a bona fide liquidity event, as determined by WEDC, occurs during the 3-year period. • Low-income housing credit If the qualified basis of the qualified development is less than the amount of the quali - fied basis of the last day of the immediately preceding taxable year, you must repay an amount equal to the amount you were required to repay to the IRS for the federal low-income housing credit. Total amount of credit computed Less: Amount of credit claimed on tax return Total (subtract line 2 from line 1) Enter the inverse of the recapture percentage (1-0.60) Multiply line 3 by line 4. This is the available credit carryover $5,000 $3,000 $2,000 0.40 $ 800 2. Determine the recapture amount: Total amount of historic credit used to offset tax Less: Historic tax credits not used to offset tax from an additional property Total (subtract line 2 from line 1) Recapture percentage from table above Multiply line 3 by line 4. This is the amount of repayment required on the 2025 tax return $3,000 $ 0 $3,000 0.60 $1,800

Special Instructions Penalties for Not Filing Returns or Filing Incorrect Returns If you do not file an income tax return which you are required to file, or if you file an incorrect return due to negligence or fraud, penalties and interest may be assessed against you. The interest rate on delinquent taxes is 18% per year. Civil penalties can be as much as 100% of the amount of tax not reported on the return. Criminal penalties for failing to file or filing a false return include a fine up to $10,000 and imprisonment. Fraudulent or Reckless Credit Claims Fraudulent or reckless claims for any refundable credit, including, but not limited to, the earned income credit, homestead credit, or the veterans and surviving spouses property tax credit, are subject to filing limitations. If you file a "fraudulent claim," you will not be allowed to take any refundable credit for 10 years. "Fraudulent claim" means a claim that is false or excessive and filed with fraudulent intent. If you file a "reckless claim," you will not be allowed to take any refundable credit for 2 years. "Reckless claim" means a claim that was improper, due to reckless or intentional disregard of income tax law or department rules and regulations. You may also have to pay penalties. Internal Revenue Service and Other State Adjustments Did the IRS adjust any of your federal income tax returns? If yes, you may have to notify the Department of Revenue of such adjustments. You must notify the department if the adjustments affect your Wisconsin income, any credit, or tax payable.

The department must be notified within 180 day s after the adjustments are final. You must submit a copy of the final federal audit report by either of the following methods: (1) Including it with an amended return that reflects the federal adjustments (2) Mailing the copy to: Wi sconsin Department of Revenue Aud it Bureau PO B ox 8906 Mad ison WI 53708-8906 If you filed an amended return with the IRS or another state, you generally must also file an amended Wisconsin re - turn within 180 days. An amended Wisconsin return must be filed if the changes affect your Wisconsin income, any credit, or tax payable. Age If your birthday falls on January 1, 2026, you are considered to be a year older as of December 31, 2025. Example: If you were born on January 1, 1961, you are considered to be age 65 as of December 31, 2025. Estimated Tax Payments Required for Next Year If your 2026 Wisconsin income tax return will show a tax balance due to the department of $500 or more, you must do either of the following: • Make estimated tax payments for 2026 in installments beginning April 1 5, 2026, using 2026 Wisconsin Form 1-ES or the estimated income tax interactive voucher on our website • Increase the amount of income tax withheld from your 2026 pay For example, you may have a tax balance due with your return if you have income from which Wisconsin tax is not withheld. If you do not make required installment payments, you may be charged interest. For more information, contact the department's Customer Service Bureau at (608) 266 -24 86 or visit any Department of Revenue office. For additional information on making payments, see our Make a Payment webpage. If you must file Form 1-ES for 2026 and do not receive a form in the mail, go to our website at revenue.wi.gov to obtain a personalized copy of Form 1-ES. Y ou may also visit or contact the department using one of the methods listed above.

Special Instructions Death of a Taxpayer A return for a taxpayer who died in 2025 should be filed on the same form which would have been used if they had lived. Include only the taxpayer's income up to the date of their death. If there is no estate to probate, a surviving heir may file Form 1NPR for the person who died. If there is an estate, the personal representative for the estate must file the return. The person filing the Form 1NPR should sign it and indicate their relationship to the person who died (for example, "surviving heir" or "personal representative"). Be sure to fill in the surviving heir's or personal representative's mailing address in the address area of Form 1NPR. If the taxpayer did not have to file a return but paid estimated tax or had tax withheld, a return must be filed to get a refund. If your spouse died during 2025 and you did not remarry in 2025, you can file a joint return. You can also file a joint return if your spouse died in 2026 before filing a 2025 return. A joint return should show your spouse's 2025 income before death and your income for all of 2025. Write "Filing as surviving spouse" in the area where you sign the return. If someone else is the personal representative, they must also sign. If the return for the decedent is filed as single, head of household, or married filing separate, fill in "06" in the Special Conditions box and indicate the date of death on the line provided. If a joint return is being filed, fill in "06" in the box if it is the primary taxpayer (person listed first on the tax form) who is deceased and the date of death. If it is the spouse who is deceased, fill in "07" in the box and the date of death. If both spouses are deceased, fill in "08" in the box and both dates of death. If your spouse died before 2025 and you have not remarried, you must file as single or, if qualified, as head of household. Claiming a Refund: If you are filing a return on behalf of a decedent, submit Form 804, Claim for Decedent's Wisconsin Income Tax Refund, with the return and check the box below the special conditions box on page 1 of Form 1NPR. If you did not submit Form 804 with the return, you were issued a refund, and you are not able to cash the refund check, complete Form 804 and mail the completed form and refund check to the address shown on Form 804. Note: If there is an estate, the personal representative for the estate must file the return and claim for refund. See Form 804 for more information and required documentation. For more information about the final income tax return to be filed for a deceased person, visit any department office or call our Customer Service Bureau at (608) 266-24 86. Requesting Copies of Your Returns The Department of Revenue will provide copies of your Wisconsin returns for prior years. Persons requesting copies should complete the online application at tap.revenue.wi.gov/mta , then click on Request Tax Record Copy under Additional Services . Include all required information and fee with your application. Applicable Laws and Rules This document provides statements or interpretations of the following laws and regulations enacted as of October 16, 2025: ch. 71, Wis. Stats., and secs. 42, 50, 67, 71, 72, 220, 223, 265, 529A, 530, 4975, 6081, 6402, 7508, 7508A, and 7701, IRC.

13Tax Help / Resources Internet Address Our website, revenue.wi.gov, has many resources to help you with your tax needs. • Complete electronic forms and submit them for free • Download forms, schedules, instructions, and publications • View answers to common questions • Email us comments or request help TTY Equipment - Telephone help is available using TTY equipment. Call the Wisconsin Telecommunications Relay System at 711. Publications Available The following is a list of some of our publications. These publications give detailed information on specific areas of Wisconsin tax law. You can get these publications from our website. Number and Title 102 Wisconsin Tax Treatment of Tax-Option (S) Corporations and Their Shareholders 103 Reporting Capital Gains and Losses for Wisconsin 106 Wisconsin Tax Information for Retirees 109 Tax Information for Married Persons Filing Separate Returns and Persons Divorced in 2025 111 How to Get a Private Letter Ruling 113 Federal and Wisconsin Income Tax Reporting Under the Marital Property Act 117 Guide to Wisconsin Wage Statements and Information Returns 120 Net Operating Losses for Individuals, Estates, and Trusts 121 Reciprocity 122 Tax Information for Part-Year Residents and Nonresidents 125 Credit for Tax Paid to Another State 126 How Your Retirement Benefits Are Taxed 128 Wisconsin Tax Information for Military Personnel and Veterans 401 Extensions of Time to File 405 Wisconsin Taxation Related to Native Americans 411 Disaster Relief 503 Wisconsin Farmland Preservation Credit 600 Wisconsin Taxation of Gambling Income Tax Help and Additional Forms You can get tax help and some forms at any of the following Department of Revenue offices: (Note: Mail completed returns to the address shown on the return.) Customer assistance: phone: (608) 266-2486 email: DORIncome@wisconsin.gov Forms requests: phone: (608) 266-1961 website: revenue.wi.gov Madison - Mail Stop 5 -77 2135 Rimrock Rd. PO Box 8949 Madison WI 53708-8949 Milwaukee - State Office Bldg., 819 N. 6th St., Rm. 408 Milwaukee WI 53203-1606 Appleton - 265 W. Northland Ave. Appleton WI 54911-2016 Eau Claire - State Office Bldg., 718 W. Clairemont Ave. Eau Claire WI 54701-4558 Green Bay - 200 N. Jefferson St., Rm. 140 Green Bay WI 54301-5189 Wausau - Check website

Line Instructions Before starting your Form 1NPR, fill in your federal return and its supporting schedules. If you aren't required to file a federal return, list the types and amounts of your income and deductions on a separate sheet of paper and include it with your Form 1NPR. Follow these line instructions to fill in your Form 1N PR. Prepare one copy to file with the department and another for your records. ■ Amended return If you already filed your original return and this is an amended return, place a check mark where indicated at the top of Form 1N PR. For more information, see Amending Your Return on page 8 o f these instructions. Be sure to include a copy of Schedule AR with your amended return. ■ Period covered File the 2025 return for calendar year 2025 and fiscal years that begin in 2025. For a fiscal year (a 52-53 week period) or a short-period return, fill in the taxable year beginning and ending dates in the taxable year space at the top of the form. If your return is for a fiscal year or a short-period, also fill in "11" in the Special Conditions box located under the name and address area on page 1 of Form 1NPR. ■ Name and address Print or type your legal name and address. Include your apartment number, if any. Fill in your PO Box number only if your post office does not deliver mail to your home. If you are married filing a joint return, fill in your spouse's name (even if your spouse didn't have any income). If you filed a joint return for 2024 and you are filing a joint return for 2025 with the same spouse, be sure to enter your names and social security numbers in the same order as on your 2024 return. If you have a foreign address, enter the city name on the appropriate line. Don't enter any other information on that line, but also complete the spaces below that line. Don't abbreviate the country name. Follow the country's practice for entering the postal code and the name of the province, state, or county. ■ Social security number Fill in your social security number. Also fill in your spouse's social security number if you are married filing a joint return or if you are married filing a separate return. If you are an alien who has been issued an individual taxpayer identification number (ITIN), fill in your ITIN wherever your social security number is requested. ■ Special conditions Below is a list of the special condition codes that you may need to enter in the special conditions box on Form 1N PR. Be sure to read the instruction on the page listed for each code before using it. Using the wrong code or not using a code when appropriate could result in an incorrect tax computation or a delay in processing your return. 02 Extension - Combat zone (page 6 ) 03 Extension - Federally-declared disaster (page 6 ) 04 Divorce decree (page 7 ) 05 Injured spouse (page 7 ) 06 Single decedent or primary taxpayer if joint return (page 1 2) 07 Spouse deceased if joint return (page 1 2) 08 Both taxpayers deceased (page 1 2) 09 Nonresident service member (page 1 7) 11 Fiscal filer (page 1 4) 15 Military spouse (page 1 7) 16 Schedule RT included (Schedule M instructions, line 66) 17 Disaster relief (pages 1 7 and 1 9) 18 Extension - Live outside or military or naval service outside U.S. or Puerto Rico (page 6) 99 Multiple special conditions If more than one special condition applies, fill in "99" in the Special Conditions box and list the separate code numbers on the line next to the box, in addition to any other information required on the line.

Line Instructions ■ Tax district Nonresidents - don't fill in these lines. Part-year and full -ye ar residents - check the proper box and fill in the name of the Wisconsin city, village, or town in which you lived on December 31 , 2025, or before leaving Wisconsin. Also fill in the name of the county in which you lived. ■ School district number Nonresidents - don't fill in this line. Part-year and full -ye ar residents - See the list of school district numbers on page 58 . Fill in the number of the school district in which you lived on December 31 , 2025, or before leaving Wisconsin. ■ Filing status Check one of the boxes to indicate your filing status for 2025. More than one filing status may apply to you. If it does, choose the one that will give you the lowest tax. If you obtained a decree of divorce or separate maintenance during 2025 or are married and will file a separate return, you should get Publication 1 09, Tax Information for Married Persons Filing Separate Returns and Persons Divorced in 2025 . This publication has information on what income you must report. Single You may check the "single" box if any of the following was true on December 31, 2025: • You were never married • You were legally separated under a final decree of divorce or separate maintenance. Note: A decree of separate main - tenance in Wisconsin is a judgment of legal separation granted by a judge under sec. 767.35, Wis. Stats. • You were widowed before January 1, 2025, and did not remarry in 2025 Nonresident aliens filing federal Form 1040NR You can't consider yourself single if you were married but lived apart from your spouse. Married filing joint return Most married couples will pay less tax if they file a joint return. You may check the "married filing a joint return" box if any of the following is true. • You were married as of December 31, 2025 • Your spouse died in 2025 and you did not remarry in 2025 • You were married at the end of 2025, and your spouse died in 2026 before filing a 2025 return A married couple may file a joint return even if only one had income or if they did not live together all year. Both spouses must sign the return, and both are responsible for any tax due on the return. This means that if one spouse does not pay the tax due, the other may have to. You can't file a joint return if either you or your spouse were a non re sident alien at any time during 2025. You also can't file a joint return if you and your spouse have different tax years. Exception If at the end of 2025 one spouse was a dual-status or nonresident alien and the other spouse was a U.S. citizen or a resident alien, you may be able to file a joint return. In order to file a joint return, you must elect to treat the nonresident alien spouse as a U.S. resident. If you do file a joint return, you and your spouse must report your combined worldwide income as your federal income. Note: Even though electing to be treated as a U.S. resident, the nonresident alien spouse is considered a nonresident of Wisconsin. If you file a joint return, you may not, after the due date for filing that return, amend it to file as married filing separate return. Married filing separate return A joint return usually produces the lowest tax, but you and your spouse may be among the few married couples for whom separate returns are better. This will require filing two returns, one for each spouse. If you file a separate return, print or type your spouse's social security number in the space at the top of the form and full name on the line provided. If you file a separate return, you and your spouse can amend it to file as married filing a joint return within four years after the unextended due date of the return. Head of household If you qualify to file your federal return as head of household, you may also file as head of household for Wisconsin. Unmarried individuals who paid over half the cost of keeping up a home for a qualifying person (such as a child or parent) may be able to use this filing status. Certain married persons who lived apart from their spouse for the last 6 months of 2025 who paid over half the cost of keeping up a home that was the main home of their child, stepchild, or foster child for more than half of 2025 may be able to use this status. If you do not have to file a federal return, visit any department office or contact the department's Customer Service Bureau at (608) 266-2486 to see if you qualify. If you file your federal return as a qualifying surviving spouse, you may file your Wisconsin return as head of household.

Line Instructions If you qualify to file as head of household and are NOT married, check "Head of household, NOT married". If you are married and qualify to file as head of household, be sure to check "Head of household, married". Also, fill in your spouse's social security number in the space next to the name area and fill in your spouse's name in the spaces above the head of household line. ■ Resident status Check the resident status to indicate your resident status in 2025. If you are married filing a joint return, also check one of the spaces to indicate your spouse's resident status in 2025. See the definitions on page 3. If you are a nonresident of Wisconsin, also indicate in the space provided the 2-letter postal abbreviation for your state of legal residence. If you are a resident of a foreign country, fill in "99". Legal residence (domicile) questionnaire If you changed your domicile from Wisconsin during 2024 or 2025 and you did not previously complete a questionnaire for that change, fill in the questionnaire at the end of these instructions. Column A and Column B Instructions Form 1NPR has two columns for figures. Column A Column A is labeled "Federal column." In this column, lines 1-31 , fill in the amounts reported on your federal return. If you are filing federal Form 1 040NR, fill in the amounts from each line on page 1 o f Form 10 40NR on the corresponding line on Form 1N PR. If there is no corresponding line on Form 1 NPR for an income or adjustment item, include the income item on line 15 , and the adjustment item on line 28 o f Form 1NPR. The amount reported on line 1k of Form 10 40NR (income exempt by a treaty) should not be carried over to Form 1NPR. Exceptions • If you are using a different filing status for Wisconsin and federal purposes, the amounts you enter in column A ca nnot be taken from the federal return you file with the IRS. If you file a joint return for Wisconsin but separate returns for the IRS, report in column A th e amounts you would report on a federal return using a married filing joint status. (For example, you reported $15,000 of wages on your separate federal return and your spouse reported $20,000 of wages on their separate federal return. If you file a joint Wisconsin return, report $35,000 of wages in column A.) If you file separate returns for Wisconsin but you're filing a joint return for the IRS, report in column A the amounts you would report on a federal return using a married filing separate status. • The federal income that you must use to complete column A of Form 1NPR may not always be the same as the amount reported on your federal Form 1040 or 1040-SR. Differences between federal and Wisconsin law may occur because Wisconsin uses the federal law as amended to December 31, 2022, with certain exceptions. A list of certain provisions of federal law that may not be used for Wisconsin purposes for 2025 can be found in the in - structions for Wisconsin Schedule I. The following is a list of the items that may affect the largest number of taxpayers. • Bonus depreciation • St udent loan forgiveness • Business interest expense deduction limitation • En tertainment, amusement, and recreation expenses If any provision of federal law that does not apply for Wisconsin affects your federal adjusted gross income, complete Wis - consin Schedule I and include it with your Form 1N PR. The amount you fill in on lines 1 th rough 3 1 and 60 of Form 1N PR (and amounts filled in on Schedule 1 on page 4 of Form 1NPR) should be the revised amount from Schedule I. To the extent Schedule I adjustments in a prior year affect income or expense items in 2025, you must also make adjustments on Schedule I for 2025. If an adjustment was made to depreciation, amortization, or sec. 179 expense on your 2014 or later Schedule I, you may also have to make an adjustment on Schedule I for 2025. For example, you had to make an adjustment on Schedule I because Wisconsin did not allow bonus depreciation. You must continue to make an adjustment on Schedule I each year until the depreciable asset is fully depreciated or you sell or otherwise dispose of the asset. This does not apply to property that was being depreciated or amortized and was placed in service in a taxable year beginning before January 1 , 2014. You may also have to fill in Schedule I if you sold property during 2025, and the gain or loss from the sale is different for federal and Wisconsin purposes due to Schedule I adjustments made in a prior year. This does not apply to property

Line Instructions Column A and Column B Instructions - continued that was being depreciated or amortized and was placed in service in a taxable year beginning before January 1, 2014. Gain or loss on such property is the same for federal and Wisconsin tax purposes. See the instructions for Schedule I for more information. Column B Column B on Form 1NPR is labeled "Wisconsin column." In this column, fill in the amounts that apply to Wisconsin. Your federal 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. Most differences between federal and Wisconsin income (called "modifications") are added to or subtracted from income on Schedule M. See the Schedule M and instructions for more information on these additions and subtractions. Rounding off to whole dollars Form 1NPR has preprinted zeros in the place used to enter cents. All amounts filled in on the form should be rounded to the nearest dollar. Drop amounts under 50¢ and increase amounts that are 50¢ or more to the next dollar. For example, $129.39 becomes $129 and $236.50 becomes $237. When you round off, do so for all amounts. But if you need to add two or more amounts to figure the amount to fill in on a line, include cents when adding and only round off the total. If completing the form by hand, do not use commas when filling in amounts. Line 1 Wa ges, Salaries, Tips, Etc. Column A Federal column Fill in the amount from line 1z of federal Form 1040 or 1040-SR. Exception If you were a member of the U.S. uniformed services, do not include military compensation received during a period of time in which you were a nonresident of Wisconsin on line 1, fe deral column. If you meet this exception, fill in "09" in the Special Conditions box on page 1 of F orm 1N PR. Write the amount of military compensation on the line next to the box. This does not apply to Wisconsin residents who are stationed outside Wisconsin or service members who have elected to treat Wisconsin as their state of residence under 50 U.S.C. 4001 . (See page 3 f or information on Armed Forces Personnel.) Column B Wisconsin column Nonresidents - fill in the amount received for working in Wisconsin (see Exceptions below). If that amount differs from your Wisconsin wages on your wage statement (Form W-2) , include an explanation of the difference and indicate where this income was earned. If you are retired on disability, do not fill in any disability income. Part-year and full-year residents - figure the amount received for working in and outside Wisconsin while a Wisconsin resident. Add to that figure the amount received for working in Wisconsin while a nonresident. If the total differs from your Wisconsin wages on your wage statement (Form W-2) , include an explanation of the difference and indicate where this income was earned. If you are retired on disability, include the amount of disability income received while you were a Wisconsin resident. Exceptions ■ Income of military spouse Income from services performed in Wisconsin by a nonresident spouse of a service member is not taxable to Wisconsin if the spouse is in Wisconsin solely to be with the service member serving in Wisconsin under military orders ( Note: Even though the nonresident spouse's wages may not be taxable to Wisconsin, they would be taxable to the nonresident spouse's state of legal residence.) If you meet this exception, fill in "15" in the Special Conditions box on page 1 of Form 1NPR. Nonresident military spouses may claim an exemption from Wisconsin withholding. See Form W-221, Nonresident Military Spouse Withholding Exemption . ■ Residents of Illinois, Indiana, Kentucky, or Michigan Don't include on line 1, column B, wages earned while a resident of one of these states. Under agreements with these 4 sta tes, Wisconsin doesn't tax the wages of their residents. If your only Wisconsin income is wages earned in Wisconsin while you were a resident of one of the above states, and you are filing to get a refund of Wisconsin tax withheld in error, fill in 0 o n lines 1 a nd 30, column B , and line 38. Fill in the Wisconsin tax withheld from your wages on lines 58, 69, 70, and 71. Include your Wisconsin Form(s) W-2. Sign your return (both spouses if filing a joint return). ■ Disaster relief work If you are a nonresident of Wisconsin and your only Wisconsin income is from disaster relief work performed in connection with a state of emergency declared by the governor, don't include on line 1, column B, w ages earned from the disaster relief work. If you are filing to get a refund of Wisconsin tax withheld in error, fill in 0 on lines 1

Line Instructions and 30, column B, and line 38. Fill in the Wisconsin tax withheld from your wages on lines 58, 69, 70, and 71. Sign your return (both spouses if filing a joint return). Include your Wisconsin Form(s) W-2. If you meet this exception, fill in "17" in the Special Conditions box on page 1 of Form 1NPR. ■ Nonqualified deferred compensation See the instructions for line 10, column B, for information on the taxation of income received while a nonresident of Wisconsin from a nonqualified deferred compensation plan. Modifications If you were a member of the U.S. Armed Forces and on active duty or received disability income, you may qualify for a subtraction from Wisconsin income on Schedule M. See the Schedule M and instructions for more information. Columns A & B ■ Treaty exemption If you filed your federal return on Form 1040NR and have wages that are exempt from federal tax by a treaty, do not include the exempt wages in either column A or column B. Line 2 Ta xable Interest Column A Federal column Fill in the amount from line 2b of federal Form 1040 or 1040-SR. Column B Wisconsin column Nonresidents - don't fill in any amount of your interest. Exception Include your share of interest income attributable to Wisconsin and passed through from a tax-option (S) corporation, as reported to you on Wisconsin Schedule 5K -1. Note: Interest received from a land contract sale is not taxable to a nonresident of Wisconsin. Partyear and full-year residents - figure the interest received while a Wisconsin resident. For the period of time you were a nonresident, include your share of interest income attributable to Wisconsin and passed through from a tax-option (S) corporation, as reported to you on Wisconsin Schedule 5K -1.

Caution: • If including interest reported on Schedule 2K-1, 3K-1, or 5K-1, only report the Wisconsin source amount of the amount reported in the federal column. • If you are a shareholder of a tax-option (S) corporation or partner of a partnership that elected to be taxed at the entity level, include any interest shown on Schedule 3K-1 or 5K-1 in the Wisconsin column. Any income, gain, loss, or deduction reported on these schedules is removed on Schedule M, line 30, 32, 80, or 82. Modifications If you received any state or municipal bond interest or U.S. government interest, you may be required to add or subtract from your Wisconsin income the amount of interest received on Schedule M. See the Schedule M instructions for more information. Line 3 Or dinary Dividends Column A Federal column Fill in the amount from line 3b of federal Form 1040 or 1040-SR. Column B Wisconsin column Nonresidents - don't fill in any amount of your dividends. Exception Include your share of dividend income attributable to Wisconsin and passed through from a tax-option (S) corporation as reported to you on Wisconsin Schedule 5K-1. Part-year and full-year residents - fill in the total dividends you received while a Wisconsin resident. For the period of time you were a nonresident, include your share of dividend income attributable to Wisconsin and passed through from a tax-option (S) corporation. Caution: • If including dividends reported on Schedule 2K-1, 3K-1, or 5K-1, only report the Wisconsin source amount of the amount reported in the federal column. Line 1 - Wages, Salaries, Tips, Etc. - continued

Line Instructions • If you are a shareholder of a tax-option (S) corporation or partner of a partnership that elected to be taxed at the entity level, include any dividends shown on Schedule 3K-1 or 5K-1 in the Wisconsin column. Any income, gain, loss, or de - duction reported on these schedules is removed on Schedule M, line 30, 32, 80, or 82. Modifications If you received any ordinary dividends from a mutual fund which invests in U.S. government securi - ties, you may qualify for a subtraction from Wisconsin income on Schedule M. See the Schedule M instructions for more information.

Line 4 Ta xable Refunds, Credits, or Offsets of State and Local Income Taxes Column A Federal column Fill in the amount from line 1 of federal Schedule 1 (Form 1040). Column B Wisconsin column Don't fill in any amount on line 4, column B. Wisconsin doesn't tax refunds, credits, or offsets of state and local income taxes. Line 5 Al imony Received Column A Federal column Fill in the amount from line 2a of federal Schedule 1 (Form 1040). Column B Wisconsin column Nonresidents - don't fill in any amount. Part-year and full-year residents - fill in any alimony you received while a Wisconsin resident. Columns A & B For divorce or separation agreements executed after December 31, 2018, or for divorce or separation agreements executed on or before December 31, 2018, and modified after that date, alimony and separate maintenance payments are no longer included in federal adjusted gross income. Do not include any amount on line 5, column A or B. However, for divorce or separation agreements which are executed prior to January 1, 2019, and not modified after that date, include any alimony or maintenance payments received in 2025 on line 5, columns A and/or B.

Line 6 Bu siness Income or (Loss) Column A Federal column Fill in the amount from line 3 of federal Schedule 1 (Form 1040). If there is a difference between the federal and Wisconsin definition of the IRC, the difference may have to be adjusted on Schedule I. The federal column, column A, of Form 1NPR includes the amount of business income or loss allowed for Wisconsin after taking into consideration Schedule I adjustments. Some differences which may apply are: • Bonus depreciation • Entertainment, amusement, and recreation expenses Column B Wisconsin column Nonresidents - nonresident individuals conducting business within and outside Wisconsin are taxed only on income derived in Wisconsin. The apportionment method must be used to determine income subject to tax unless the department gives permission to use separate accounting. Under this method, a business shows all income and deductions attributable to the business and assigns a part to Wisconsin based on an apportionment percentage. For detailed instructions, see Publication 122, Tax Information for Part-Year Residents and Nonresidents of Wisconsin . Partyear and full-year residents - figure the income or loss from business in and outside Wisconsin while a Wisconsin resident. Combine with that figure the income or loss apportioned to Wisconsin while a nonresident. Exception Income from an out-of-state business from disaster relief work performed in Wisconsin in connection with a state of emergency declared by the Governor is not taxable to Wisconsin. An out-of-state business means a sole proprietorship that, except for disaster relief work during a disaster period, was not doing business in Wisconsin during the 3 taxable years immediately preceding the disaster period or the current taxable year in which the declared state of emergency occurs. If you meet this exception, fill in "17" in the Special Conditions box on page 1 of Form 1NPR.

# Line 3 - Ordinary Dividends - continued

Line Instructions Modifications If the federal basis of your property isn't the same as the Wisconsin basis (not due to a difference in the adopted IRC or different federal election for Wisconsin purposes), you may qualify for a subtraction from Wisconsin income. See the Schedule M instructions for more information. Line 7 Ca pital Gain or (Loss) Column A Federal column Fill in the amount from line 7 of federal Form 1040 or 1040-SR. Column B Wisconsin column Nonresidents - complete Schedule WD if you have capital gain or loss from Wisconsin sources (see definition of Wisconsin sources below. ) If you don't, fill in 0 on line 7 , column B. Part-year and full-year residents - all capital gain or loss received while you are a Wisconsin resident and capital gain or loss received from Wisconsin sources while you are a nonresident is includable in your Wisconsin income. If you have any capital gain or loss taxable to Wis - consin, complete Schedule WD to determine your taxable gain or allowable loss. If you don't, fill in 0 on line 7, column B. All taxpayers with Wisconsin capital gain or loss - Wisconsin allows a 30% (60% in the case of farm assets) exclusion for net long-term capital gain, and limits your deduction for net capital loss to $3,000. Fill in the amount from line 27 or 28 of Schedule WD on line 7, column B, of Form 1NPR. Exception: If you are a shareholder of a tax-option (S) corporation or partner of a partnership that elected to be taxed at the entity level, do not report the amount of capital gain or loss from Schedule 5K-1 or 3K-1 on Schedule WD and do not include these amounts in the Wisconsin column. See the Schedule WD Instructions for more information. Wisconsin sources Capital gain or loss from Wisconsin sources includes gain or loss from the sale of land, buildings, and machinery located in Wisconsin and your share of capital gain and loss from an estate or trust, partnership, limited liability company (LLC), or tax-option (S) corporation which has been reported to you on Wisconsin Schedule 2K -1, 3 K-1, or 5K-1. It also includes gain from the sale of stock acquired under an incentive stock option or employee stock purchase plan to the extent attributable to personal services performed in Wisconsin. It doesn't include losses from nonbusiness bad debts and worthless securities, and gains or losses from sales of stocks (except gain on stock acquired under an incentive stock option or employee stock purchase plan as explained above) while a nonresident. Columns A & B Sale of your Wisconsin home If you sold your Wisconsin home and qualify to exclude all or a portion of the gain on the sale for federal tax purposes, you may exclude the same amount for Wisconsin. Line 8 Ot her Gains or (Losses) Column A Federal column Fill in the amount from line 4 of federal Schedule 1 (Form 1040). Column B Wisconsin column Nonresidents - fill in the gain or loss from Wisconsin sources. Part-year and full-year residents - figure the gain or loss from all sources while a Wisconsin resident. Combine with that figure gain or loss from Wisconsin sources while a nonresident. If you are a shareholder of a tax-option (S) corporation or partner of a partnership that elected to be taxed at the entity level, include the amount of other gain or loss from Schedule 5K-1 or 3K-1 in the Wisconsin column. Any income, gain, loss, or deduction reported on these schedules is removed on Schedule M, line 30, 32, 80, or 82. Modifications If the federal basis of your property isn't the same as the Wisconsin basis (not due to a difference in the adopted IRC or different federal election for Wisconsin purposes), you may qualify for a subtraction from Wisconsin income. See the Schedule M instructions for more information. Line 9 IR A Distributions Column A Federal column Fill in the amount of IRA distributions reported on line 4b of federal Form 1040 or 1040-SR. Column B Wisconsin column Nonresidents - don't fill in any amount on line 9, column B. Part-year and full-year residents - fill in the taxable amount of IRA distributions you received while a Wisconsin resident. Line 6 - Business Income or (Loss) - continued

Line Instructions Line 10 Pe nsions and Annuities Column A Federal column Fill in the amount of pensions and annuities reported on line 5b of federal Form 1040 or 1040-SR. Column B Wisconsin column Nonresidents - don't fill in any amount on line 10, column B. Part-year and full-year residents - fill in the federally taxable amount of pension and annuity income you received while a Wisconsin resident, including any benefits that may qualify for a subtraction on Wisconsin Schedule M. Wisconsin taxes pension, annuity, profit-sharing, and stock bonus plan distributions received while a Wisconsin resident even though the distributions may relate to work you did in another state. Exception Nonqualified retirement and deferred compensation plans Amounts received while a nonresident of Wisconsin from a nonqualified retirement plan or a nonqualified deferred compensation plan must be included in the Wisconsin column to the extent attributable to services performed as an employee in Wisconsin unless one of the following applies: (1) The distribution is paid out in annuity form over the life expectancy of the individual or a period of not less than 10 y ears (2) The distribution is paid in either an annuity or lump-sum from arrangements known commonly as "mirror" plans Modifications If you received lump-sum distributions; military and uniformed services retirement benefits; certain local, state, and federal retirement system benefits; railroad benefits; or disability income, you may be required to make an addition to Wisconsin income or qualify for a subtraction from Wisconsin income. See Schedule M instructions for more information. Line 11 Re ntal Real Estate, Royalties, Partnerships, S Corporations, Trusts, Etc. Column A Federal column Fill in the amount from line 5 of federal Schedule 1 (Form 1040). CAUTION Wisconsin follows the federal treatment of passive activity losses (PALs). However, if there is a difference in the federal and Wisconsin definition of the IRC, any PAL may have to be adjusted on Schedule I to account for the differ - ence. The federal column of Form 1NPR includes the amount of PAL allowed for Wisconsin after taking into consideration Schedule I adjustments. Modifications If there is a difference between federal and Wisconsin law, Schedule I should be completed to adjust for these dif - ferences. Any federal schedules or forms affected by the Schedule I adjustment (such as federal Schedule E and Form 8582) should be recomputed and attached to the Wisconsin return. Mark these recomputed forms or schedules "Revised for Wisconsin." The amounts recomputed under Wisconsin law are the amounts to enter in the federal column, column A, of line 11. Tax-option (S) corporation, partnership, estate, or trust modifications If an adjustment listed on Schedule 2K-1, 3K- 1, or 5K-1 is due to a difference between federal and Wisconsin law, such as bonus depreciation, this amount should be adjusted on Wisconsin Schedule I. This revised amount should be reported in the federal column of Form 1NPR. Required Attachments Submit a copy of your Schedule 2K-1, 3K-1, or 5K-1, and all supplemental schedules by attaching them as PDF documents to your electronically filed return. If you cannot attach and submit the PDF documents with your e-filed return, you can upload the PDF documents through the department's website using Form W-RA at tap.revenue.wi.gov/WRA/. If you cannot create PDF documents, you can mail the attachments with Form W-RA to the address listed on the form. Column B Wisconsin column Nonresidents - fill in the amount of rent, royalty, partnership, tax-option (S) co rporation, estate, and trust income from Wisconsin sources. If you received Schedules 2K-1, 3K-1 and/or 5K-1 with column (e) completed, use the amounts from column (e). Part-year and full-year residents - figure the amount of rent, royalty, partnership, tax-option (S) corporation, estate, and trust income from sources in and outside Wisconsin received while a Wisconsin resident. Combine with that figure the amount of rent, royalty, partnership, tax-option (S) co rporation, estate, and trust income from Wisconsin sources received while a nonresident. Rent, royalty, partnership, tax-option (S) corporation, estate, and trust income from Wisconsin sources includes : • Rents and royalties from real or tangible property located in Wisconsin, such as land, buildings, and machinery. • Profits and losses from businesses, professions, and farm operations conducted in Wisconsin, including partnerships and tax-option (S) corporations.

Line Instructions Line 11 - Rental Real Estate, Royalties, Partnerships, S Corporations, Trusts, Etc. - continued • State and municipal interest • Nonqualified distributions from Edvest and Tomorrow's Scholar college savings account • Nonqualified distributions from ABLE accounts • Income (lump-sum) distributions reported on federal Form 4972 • Excess distribution from a passive foreign investment company • Expenses paid to or incurred with related entities • Expenses for moving business outside of Wisconsin or the United States • Differences in federal and Wisconsin basis of assets Modifications • Additional modifications may be required for tax-option (S) corporations, partnerships, estates, and trusts, including modifications for owner level adjustments, such as basis and passive loss limitations, or if any entity makes an election to be taxed at the entity level. See the Schedule M instructions for more information. • If the federal basis of your property isn't the same as the Wisconsin basis, (not due to a difference in the adopted IRC or different federal election for Wisconsin purposes), you may qualify for a subtraction from Wisconsin income. See the Schedule M instructions for more information. Line 12 Fa rm Income or (Loss) Column A Federal column Fill in the amount from line 6 of federal Schedule 1 (Form 1040). Column B Wisconsin column Nonresidents - fill in the amount of income or loss from Wisconsin farms. Part-year and full-year residents - figure the income or loss from farms in and outside Wisconsin while a Wisconsin resident. Combine with that figure the income or loss from Wisconsin farms while a nonresident. Modifications If the federal basis of your property isn't the same as the Wisconsin basis (not due to a difference in the adopted IRC or different federal election for Wisconsin purposes), you may qualify for a subtraction from Wisconsin income. See the Schedule M instructions for more information. Line 13 Une mployment Compensation Column A Federal column Fill in the amount of unemployment compensation from line 7 of federal Schedule 1 (Form 1040). Column B Wisconsin column Nonresidents - don't fill in any amount on line 13 , column B. Part-year and full-year residents - Input the unemployment compensation benefits received while a Wisconsin resident on line 13, column B. Do not include any railroad unemployment insurance benefits. Modifications You may qualify for a subtraction from Wisconsin income. See the Schedule M instructions for line 37. Line 14 So cial Security Benefits Column A Federal column Fill in the amount from line 6b of federal Form 1040. Column B Wisconsin column Don't fill in any amount on line 14. Wisconsin does not tax social security benefits. Line 15 Ot her Income Column A Federal column Fill in the amount from line 9 of federal Schedule 1 (Form 1040). Column B Wisconsin column Complete Schedule M if you have an amount on line 15, column A, or you are affected by any of the modifications listed below. See the Schedule M instructions for more information on these modifications.

Line Instructions

# Line 15 - Other Income - continued

Schedule M Addition Modifications (continued) • Differences in federal and Wisconsin reporting of marital property (community) income • Addition required for certain credits - Farmland preservation credit - Enterprise zone jobs credit - Community rehabilitation program credit - Research credits - Manufacturing/Agriculture credit - Business development credit • Addition required for certain credits (continued) - Electronics and information technology manufacturing zone credit - Employee college savings account contribution credit • Tax-option (S) corporation adjustments • Tax-option (S) corporation entity level tax election adjustments • Partnership, limited liability company, trust, or estate adjustments • Partnership entity level tax election adjustments Line 17 Ed ucator Expenses Column A Federal column Fill in the amount from line 11 of federal Schedule 1 (Form 1040). Column B Wisconsin column Fill in the amount from the federal column. Line 18 Ce rtain Business Expenses of Reservists, Performing Artists, and Fee-Basis Government Officials Column A Federal column Fill in the amount from line 12 of federal Schedule 1 (Form 1040). Column B Wisconsin column Fill in the amount from the federal column. Line 19 He alth Savings Account Deduction Column A Federal column Fill in the amount from line 13 of federal Schedule 1 (Form 1040). Column B Wisconsin column Fill in the amount from the federal column. Line 20 Mo ving Expenses for Members of the Armed Forces The moving expense deduction is only allowed for members of the armed forces on active duty who move pursuant to a military order and incident to a permanent change of station. Column A Federal column Fill in the amount from line 14 of federal Schedule 1 (Form 1040). Column B Wisconsin column Nonresidents - don't fill in any amount on line 20 , column B. Part-year and full-year residents - fill in your expenses from line 14 of federal Schedule 1 (Form 1040) which were for moving into Wisconsin or within Wisconsin. Don't include expenses for moving out of Wisconsin if your new domicile is outside Wisconsin. You may include expenses for moving out of Wisconsin only if you retained your Wisconsin domicile.

Line Instructions Line 21 De ductible Part of Self-Employment Tax Column A Federal column Fill in the amount from line 15 of federal Schedule 1 (Form 1040). Column B Wisconsin column Fill in the allowable deduction for self-employment tax. Use the following formula to figure the deduction: Ne t earnings from a trade or De ductible part of Wi sconsin bu siness taxable to Wisconsin x se lf-employment tax = se lf-employment tax To tal net earnings from fr om line 15, de duction to line 21, a tr ade or business fed eral Schedule 1 Co l. B, Form 1NPR (F orm 1040) Note: If you are married filing a joint return and both you and your spouse had self-employment income, you must figure each spouse's allowable deduction separately. Fill in the total of both spouses' allowable deduction on line 21, column B, of Form 1NPR. Line 22 Se lf-Employed SEP, SIMPLE, and Qualified Plans Column A Federal column Fill in the amount from line 16 of federal Schedule 1 (Form 1040). Column B Wisconsin column Fill in the amount of the self-employed SEP, SIMPLE, and qualified plan (Keogh) deduction allowable for Wisconsin. • Use the appropriate formula below to figure the amount of your Keogh and self-employed SEP and SIMPLE deduction allowable for Wisconsin. • If you are married filing a joint return and both you and your spouse had a Keogh or self-employed SEP or SIMPLE deduction, you must figure each spouse's allowable deduction separately. Fill in the total of each spouse's deduction on line 22, column B, of Form 1NPR. • If you have both a Keogh and self-employed SEP or SIMPLE deduction, figure the allowable deduction for each separately. Fill in the total of the allowable deductions on line 22, column B, of Form 1NPR. Formula to figure allowable Keogh deduction: Yo ur net earnings from a trade or Ke ogh deduction Ke ogh deduction business * taxable to Wisconsin x included in line 16, = allowable for Yo ur total net earnings fed eral Schedule 1 Wi sconsin to line 22, fr om a trade or business * (F orm 1040) Co l. B, Form 1NPR

* Use net earnings only from the business that has the Keogh plan . Formula to figure allowable self-employed SEP or SIMPLE deduction: Yo ur wages and Self -employed SEP Self -employed ne t earnings from a trade or or S IMPLE deduction SE P or SIMPLE business * taxable to Wisconsin x in cluded in line 16, = de duction allowable for Yo ur total wages and net earnings fed eral Schedule 1 Wi sconsin to line 22, fr om a trade or business * (F orm 1040) Co l. B, Form 1NPR

* Do not reduce your wages by losses from self-employment, and use net earnings only from the business that has the SEP or SIMPLE plan .

Line Instructions Line 23 Se lf-Employed Health Insurance Deduction Column A Federal column Fill in the amount from line 17 of federal Schedule 1 (Form 1040). Column B Wisconsin column Fill in the amount of the self-employed health insurance deduction allowable for Wisconsin. Use the formula below to figure the amount allowable for Wisconsin. Yo ur net earnings from a trade or In surance deduction In surance deduction business * taxable to Wisconsin x in cluded in line 17 = al lowable for Yo ur total net earnings fed eral Schedule 1 Wi sconsin to line 23, fr om a trade or business * (F orm 1040) Co l. B, Form 1NPR *Use net earnings only from the business that has the health insurance plan. Note: If you are married filing a joint return and both you and your spouse had self-employment health insurance, you must figure each spouse's allowable deduction separately. Fill in the total of both spouses' allowable deduction on line 23, column B, of Form 1NPR. See the Schedule M instructions for information on claiming a subtraction from Wisconsin income for medical care or long-term care insurance. Line 24 Pe nalty on Early Withdrawal of Savings Column A Federal column Fill in the amount from line 18 of federal Schedule 1 (Form 1040). Column B Wisconsin column Nonresidents - don't fill in any amount on line 24 . Part-year and full-year residents - fill in the penalty for early withdrawal of savings you paid while a Wisconsin resident. Line 25 Al imony Paid Column A Federal column Fill in the amount from line 19a of federal Schedule 1 (Form 1040). Column B Wisconsin column Fill in the amount of alimony paid from the federal column. Columns A & B For divorce or separation agreements executed after December 31, 2018, or for divorce or separation agreements executed on or before December 31, 2018, and modified after that date, alimony and separate maintenance payments are no longer deductible from federal adjusted gross income. Do not include any amount on line 25, column A or B. However, for divorce or separation agreements which are executed before January 1, 2019, and not modified after that date, deduct any alimony or maintenance payments paid in 2025 on line 25, columns A and B.

Line 26 IR A Deduction Column A Federal column Fill in the amount from line 20 of federal Schedule 1 (Form 1040). Column B Wisconsin column Fill in the amount of IRA deduction allowable for Wisconsin. • Use the following formula to figure your allowable IRA deduction. Note: An IRA deduction is allowable for Wisconsin only if the owner of the IRA has wages or net earnings from a trade or business taxable to Wisconsin.

Line Instructions • If you are married filing a joint return and both you and your spouse qualify for an IRA deduction, you must separately figure each spouse's allowable IRA deduction. Fill in the total of both your and your spouse's allowable IRA deductions in Col. B. Yo ur wages and Yo ur IRA deduction IR A ne t earnings from a trade or fr om line 20, de duction allowable business * taxable to Wisconsin x fed eral = fo r Wisconsin Yo ur total wages and net earnings Sc hedule 1 to l ine 26, Col. B, fr om a trade or business * (F orm 1040) Fo rm 1NPR * Do not reduce your wages by losses from self-employment. Do not include your spouse's wages or earnings from a trade or business. Line 27 St udent Loan Interest Deduction Note: You cannot take this deduction if you, or your spouse if filing jointly, are claimed as a dependent on someone's (such as your parent's) federal tax return. Column A Federal column Fill in the amount from line 21 of federal Schedule 1 (Form 1040). Column B Wisconsin column Fill in the amount of student loan interest deduction from the federal column. Line 28 Ot her Adjustments Column A Federal column Fill in the total of the other adjustments (items listed below) from lines 23 and 25 of federal Schedule 1 (Form 1040). • Archer MSA deduction • Jury duty pay given to employer • Reforestation amortization • Repayment of supplemental unemployment benefits (SUB) • Contributions to section 501(c)(18)(D) pension plans • Attorney fees and court costs involving certain unlawful discrimination claims • Expenses related to income from the rental of personal property • Attorney fees and court costs in connection with an IRS award • The value of Olympic and Paralympic medals and United States Olympics Committee prize money. • Contributions by certain chaplains to section 403(b) plans • Housing deduction • Excess deductions of section 67(e) expenses from federal Schedule K-1 (Form 1041) • Other adjustments Column B Wisconsin column Complete Schedule M if you have an amount on line 28, column A, or you are affected by any of the modifications listed below. See the Schedule M instructions for more information on these modifications.

# Line 26 - IRA Deduction- continued

• United States government interest • Unemployment compensation • Medical care insurance • Long-term care insurance • Tuition and fee expenses • Private school tuition • Contributions to an Edvest or Tomorrow's Scholar college savings account • Distribution of earnings from Wisconsin state-sponsored college tuition programs • Military and uniformed services retirement benefits • Local and state retirement benefits • Federal retirements benefits • Railroad retirement benefits, railroad unemployment insurance, and sickness benefits • Retirement income subtraction (credits restricted) • $5,000 retirement income subtraction (income restricted) • U.S. Armed Forces active duty pay • Combat zone related death • Adoption expenses • Contributions to ABLE accounts • Disability income exclusion

Line Instructions

# Line 28 - Other Adjustments - continued

Schedule M Subtraction Modifications (continued) • Wisconsin net operating loss deduction • Farm loss carryover • Certain income received by a Native American • Sales of business assets or assets used in farming to a related person • Recoveries of federal itemized deductions • Repayment of income previously taxed • Human organ donation • Expenses paid to related entities • Income from a related entity • Sales of certain insurance policies • Physician or psychiatrist grant • Olympic, Paralympic, and Special Olympic medals and United States Olympic Committee and Special Olympic Board of Directors prize money • AmeriCorps education awards • Differences in federal and Wisconsin basis of assets • Differences in federal and Wisconsin reporting of marital property (community) income • Charitable contributions from tax-option (S) corporations • Tax-option (S) corporation adjustments • Tax-option (S) corporation entity level tax election adjustments • Partnership, limited liability company, trust, or estate adjustments • Partnership entity level tax election adjustments Line 30 Wi sconsin Income Within the Wisconsin column, subtract line 29 from line 16. Fill in the result on line 30. If line 29 is more than line 16, fill in 0. Line 31 Fe deral Income Within the federal column, subtract line 29 from line 16. Fill in the result on line 31. If line 29 is more than line 16, fill in 0. Line 32 Ra tio of Your Wisconsin Income to Federal Income Divide the amount on line 30, Wisconsin column, by the amount on line 31, federal column. Fill in the result on line 32. Carry your decimal to four places, rounding off to the fourth position. Don't fill in more than 1.0000 or less than zero. If th e amount on line 30 or line 31 is zero, fill in 1.0000 on line 32. Example If $14,000 is reported on line 30, Wisconsin col um n, and is divided by $26,000 on line 31, federal column, the result is .5384615, or rounded is .5385.

# Line 33

Fill in the larger of Wisconsin income from line 30 , column B, o r federal income from line 31 , column A. I f W isconsin in - come from line 30, column B, is zero or less, fill in 0 (zero). Note: Even though you may start the tax computation based on federal income, the tax will be later prorated based on the ratio of your Wisconsin income to federal income. The result is that you pay only the portion of the tax attributable to Wisconsin income.

# Line 34a

If you (or your spouse, if married filing a joint return) can be claimed as a dependent by another person, check line 34 a. Complete line 34b and see the "Exceptions" for line 34c. Line 34b Al iens If for federal tax purposes you are a dual-status or nonresident alien for 2025, check line 34b and fill in 0 on line 34c. You can't claim a standard deduction. Exception If, at the end of 2025, one spouse was a nonresident alien or a dual-status alien and the other spouse was a U.S. citizen or a resident alien and you qualify to file a joint return (as explained in the Exception on page 15), do not check line 34b. Complete line 34c.

Line Instructions Line 36 Ex emptions Complete lines 36a and 36b. Fill in the number of exemptions on the lines provided. Multiply that number by the amount indicated ($700 or $250), and fill in the result on line a or b, as appropriate. Fill in the total of the amounts on lines 36a and 36b on line 36c.

# Line 36a

The exemptions allowed for you (and your spouse, if married) on line 36a are equal to: 0 - If you are single and can be claimed as a dependent on someone else's return, or if you are married filing jointly and both you and your spouse can be claimed as a dependent on someone else's return. 1 - If you are single and cannot be claimed as a dependent on someone else's return, or if you are married filing jointly and either you or your spouse (not both) can be claimed as a dependent on someone else's return. 2 - If you are married filing jointly and neither you nor your spouse can be claimed as a dependent on someone else's return. Additional exemptions are allowed equal to the number of dependents you may claim, which is the number of dependents listed on the front of federal Form 1040 or 1040-SR. Enter an additional exemption for each dependent filled in on federal Form 1040 or 1040-SR.

# Line 36b

If you or your spouse were 65 or older on December 31 , 2025, check the appropriate lines. Your number of exemptions is equal to the number of lines checked. You may claim the $250 exemption on line 36b for you and/or your spouse only if you and/or your spouse are allowed the $700 exemption on line 36a. Line 34c St andard Deduction Go to the 2025 Standard Deduction Table on page 48 to find your standard deduction. Fill in your standard deduction on line 3 4c. See Exceptions below. Exceptions ■ Taxpayers who file short period returns or federal Form 45 63 to claim an exclusion of income from sources within U.S. possessions - You can't claim a standard deduction. Fill in 0 on line 34c. ■ Dependents If you (or your spouse if married filing a joint return) can be claimed as a dependent for income tax purposes by another person, your standard deduction is limited. Use the worksheet below to figure your standard deduction. If line 5 of the Standard Deduction Worksheet for Dependents multiplied by the ratio on line 32 of F orm 1N PR is larger than your Wisconsin income on line 30 , column B, o f Form 1N PR, fill in 0 on lines 35, 38, 39, and 52 of Form 1N PR. You do not have to complete lines 36, 37, and 40-51 . 1. Fill in your standard deduction from table, page 4 8 ................................. 1. . 00 2. Fill in the amount of your earned income* ........................................ 2. .00 3. Addition amount ............................................................ 3. 4 50.00 4. Add lines 2 and 3. If less than $1,350, fill in $1,350 ................................. 4. . 00 5. Compare lines 1 and 4. Fill in the smaller of the two amounts here and on line 34c of Form 1NPR ............................................................... 5. .00 * Earned income includes wages, salaries, tips, scholarships which are reported on a Form W -2, other pay (line 1, federal column), and net earnings from self-employment (lines 6 and 12, federal column). Standard Deduction Worksheet for Dependents

Line Instructions Line 38 Ta x Use the amount on line 37 to find your tax in the Tax Table that starts on page 51 . Find your income-level bracket and read across to the column showing your filing status to find your tax. Be sure you use the correct column in the Tax Table for your filing status. If the amount on line 37 is $100,000 or more, use the Tax Computation Worksheet on page 57 to compute your tax. Fill in your tax on line 38. Line 40 Wi sconsin Itemized Deduction Credit If the total of certain federal itemized deductions exceeds your Wisconsin standard deduction, you may claim the Wisconsin itemized deduction credit. Complete Schedule 1 on page 4 of Form 1NPR to see if you can claim the credit. Schedule 1 lists the specific deductions to use from federal Schedule A (Form 1040) (see Exceptions below). If you did not itemize deductions for federal tax purposes, use the amounts which would be deductible if you had itemized deductions. To determine the amounts to use, complete a federal Schedule A (Form 1040). Write "Wisconsin" at the top of this Schedule A and include it with Form 1NPR. Caution: If your federal adjusted gross income has been increased or decreased in Part I of Schedule I, itemized deductions which are computed using federal adjusted gross income may require adjustment. The deductible amounts of any such items used to compute the Wisconsin itemized deduction credit must be determined by using the federal adjusted gross income computed on line 31 of Form 1NPR. Complete Part II of Schedule I to figure the amount to enter on Schedule 1 on page 4 of Form 1NPR. Example: You made charitable contributions in 2025 in the amount of $20,000. Your charitable contributions reported on line 11 of Schedule A are $12,000 and are subject to an income limitation of 60%. Your federal adjusted gross income for federal purposes is $20,000. An adjustment to your federal adjusted gross income is required due to a difference in depre - ciation allowed for federal and Wisconsin purposes. The amount of federal adjusted gross income for Wisconsin purposes, as reported on line 31 of Form 1NPR, is $30,000. The amount of charitable contributions allowed as an itemized deduction for Wisconsin purposes is $18,000 ($30,000 x 60% = $18,000). Enter $18,000 on line 3 of Schedule 1. Note: The difference in this example also impacts the amount of charitable contributions carried forward to a future year and may require further adjustments on Schedule I and Schedule 1 in those years. Exceptions Even though Schedule 1 has entry lines for medical expenses, interest paid, and gifts to charity, not all of the amounts of these items that are deducted on federal Schedule A (Form 1040) can be used for the Wisconsin itemized deduction credit. The following describes the portion of these items that may not be used to compute the Wisconsin itemized deduction credit. • Amounts allocated to you on Schedule 5K-1 or 3K-1 by a tax-option (S) corporation or partnership if the entity elected to be taxed at the entity level. • Medical expenses - the amount of medical care insurance and long-term care insurance claimed as a subtraction for Wisconsin. If this applies to you, complete the worksheet on the next page to figure the amount allowable, if any, for purposes of the itemized deduction credit. Note: Any reference in the worksheet to an amount from or on federal Schedule A is after accounting for any changes reported on Schedule I for differences in the adopted IRC. • Interest - pa id to purchase a second home located outside Wisconsin - pa id to purchase a residence which is a boat - pa id to purchase or hold U.S. government securities • Contributions and interest allocated to you by a tax-option (S) c orporation if you treated the deduction as a subtraction.

Line Instructions

# Line 40 - Wisconsin Itemized Deduction Credit - continued

Line 41 Additional Child and Dependent Care Tax Credit Nonresidents and part-year residents - don't fill in any amount. Only full-year Wisconsin residents are eligible for the addi - tional child and dependent care tax credit. If you are filing a joint return and one spouse is a full-year Wisconsin resident, you may claim the additional child and dependent care tax credit. Full-year residents - enter the amount from line 14 of Schedule WI-2441 on line 41. What to include with your return You must include a copy of your completed Schedule WI-2441 with Form 1NPR. If you have an amount on line 13 of Schedule WI-2441, you must also submit a copy of the completed Worksheet A (found in the Schedule WI-2441 instructions). Failure to provide this information may delay your refund. You are not required to send in any documentation of your qualifying expenses with your return; however, including copies of any payment statements received from a care provider or other documentation with your Wisconsin return may speed up the processing of your return if it is selected for review. Line 42 Bl ind Worker Transportation Services Credit If you (or your spouse if filing a joint return) are blind, employed, and paid for qualifying transportation services to get to work, you may claim a credit for 50% of the expenses paid. The credit may not exceed $1,500 ($3,000 of expenses) per qualifying person. Blind: You are considered blind if you meet the definition in section 63(f)(4), IRC, to claim the increased federal standard deduction for being blind. See the federal Form 1040 instructions for more information. Qualifying transportation services: Any transportation services provided between a person's home (place of residence) and place of employment by means of mass transit, paratransit, taxicab, or transportation network company, as defined in s. 440.40(6), Wis. Stats. Caution: Amounts paid for qualifying transportation services that are reimbursed to you or that are paid using funds from an ABLE account (sec. 529A, IRC) with the contribution having been subtracted from income under s. 71.05(6)(b)52., Wis. Stats., do not qualify and are ineligible for computing the credit. 1. Total medical expenses from federal Schedule A (Form 1040), line 1 .................. 1. 2. Deductible medical expenses from federal Schedule A (Form 1040), line 4 .............. 2. 3. Total medical care insurance (MCI) deducted on federal Schedule A (Form 1040) (included in line 1 above). If none, skip to line 6 ......... 3. 4. Ratio of MCI to total medical expenses. Divide line 3 by line 1 (carry to 4 decimal places) ................. 4. 5. Multiply line 2 by line 4 ....................................................... 5. 6. Long-term care insurance (LTCI) deducted on federal Schedule A (Form 1040) (included on line 1 above). If none, skip to line 9 ......... 6. 7. Ratio of LTCI to total medical expenses. Divide line 6 by line 1 (carry to 4 decimal places) ................................... 7. 8. Multiply line 2 by line 7 ....................................................... 8. 9. Add lines 5 and 8 ........................................................... 9. 10. Subtract line 9 from line 2. If zero or less, fill in 0 (zero) ........... 10. 11. MCI subtracted on Schedule M, line 40. If none, skip to line 13 ....................... 11. 12. Subtract line 11 from line 5. If zero or less, fill in 0 (zero) .......... 12. 13. LTCI subtracted on Schedule M, line 41. If none, skip to line 15 ....................... 13. 14. Subtract line 13 from line 8. If zero or less, fill in 0 (zero) .......... 14. 15. Wisconsin medical expenses. Add lines 10, 12 and 14. Fill in here and on line 1 of Schedule 1 . 15. Worksheet for Medical Care and Long-Term Care Insurance Expenses Claimed for Itemized Deduction Credit . .

Line Instructions

# Line 42 - Blind Worker Transportation Services Credit - continued

Step 1 Fill in the amount you paid for qualifying transportation services during 2025 on the line provided next to "Qualifying expenses". Do not enter more than $3,000 of expenses paid per qualifying person. Step 2 Multiply the amount of your qualifying expenses (Step 1) by 50%. Fill in the result on line 42. This is your blind worker transportation services credit. Line 43 Sch ool Property Tax Credit Nonresidents - don't fill in any amount on these lines. Nonresidents aren't eligible for the school property tax credit. Note: If you are filing a joint return and one spouse is a full-year or part-year Wisconsin resident but the other is a nonresident, you can claim the school property tax credit. Figure your credit by using the rent and property taxes of both spouses. Part-year and full-year residents - read the following instructions if you paid rent during 2025 for living quarters used as your principal home or property taxes during 2025 on your home. Note: You may not claim the school property tax credit if you are claiming the veterans and surviving spouses property tax credit. Special cases If you paid both property taxes and rent You may claim both the renter's credit and the homeowner's credit. The total combined credit claimed on lines 43a and 43b can't be more than $300 ($150 if married filing a separate return or if married filing as head of household). Married persons filing a joint return Figure your credit by using the rent and property taxes paid by both spouses. Married persons filing separate returns or married persons filing as head of household Each spouse can claim a credit. Each of you can use only your own property taxes and rent to figure the credit. The maximum credit allowable to each spouse is $150. Persons who jointly own a home or share rented living quarters When two or more persons (other than a married couple) jointly own a home or share rented living quarters, each may claim a credit. However, the property taxes and rent paid must be divided among the owners or occupants. See the instructions for lines 43a and 43b. Line 43a Ho w to Figure the Renter's School Property Tax Credit Step 1 Rent paid in 2025 Fill in on the appropriate line(s) the total rent that you paid in 2025 for living quarters (1) wh ere the heat was included in the rent, and (2) where the heat was not included in the rent. These living quarters must have been used as your principal home but don't have to be located in Wisconsin. Don't include any rent that you may claim as a business expense. Don't include rent paid for housing that is exempt from property taxes, for example, rent for a university dorm, nonprofit senior housing, or public housing. (Property owned by a public housing authority is considered tax-exempt unless that authority makes payments in place of property taxes to the city or town in which it is located. If you live in public housing, you may wish to ask your manager about this.) If your rent included food, housekeeping, medical, or other services, reduce your rent paid in 2025 by the value of these items. If you shared living quarters with one or more persons (other than your spouse or dependents), fill in only the portion of the total rent that you paid in 2025. For example, if you and two other persons rented an apartment and paid a total rent of $6,000 in 2025, and you each paid $2,000 of the rent, each could claim a credit based on $2,000 of rent. Step 2 Use the Renter's School Property Tax Credit Table on the next page to figure your credit. If heat was included in your rent, use column 1 of the table. If heat was not included, use column 2. Fill in your credit on line 43a. Exception If you paid both rent where heat was included and rent where heat was not included, complete the worksheet below. * Do not fill in more than $300 ($150 if married filing a separate return or married filing as head of household). 1. Credit for rent with heat included (from Column 1 of Table on the next page) .............. 1. 2. Credit for rent with heat not included (from Column 2 of Table on the next page) ........... 2. 3. Add lines 1 and 2. Fill in on line 43a of Form 1NPR * ................................ 3. Renter's Worksheet (Complete only if Exception described above applies)

Line Instructions Line 43a - How to Figure the Renter's School Property Tax Credit - continued Line 43b Ho w to Figure the Homeowner's School Property Tax Credit Step 1 Property taxes paid on home in 2025 Fill in the amount of property taxes you paid in 2025 on your home. Your home doesn't have to be located in Wisconsin. Do not include: • Charges for special assessments, delinquent interest, or services that may be included on your tax bill (such as trash removal, recycling fee, or a water bill) • Property taxes that you can claim as a business expense (for example, farm taxes or rental property taxes) • Property taxes paid on property that is not your primary residence (such as a cottage or vacant land) • Property taxes that you paid in any year other than 2025 *Caution The credit allowed certain persons may be less than the amount indicated. See "Special cases" on page 31. 1 100 1 2 100 200 4 5 200 300 6 8 300 400 8 11 400 500 11 14 500 600 13 17 600 700 16 20 700 800 18 23 800 900 20 26 900 1,000 23 29 1,000 1,100 25 32 1,100 1,200 28 35 1,200 1,300 30 38 1,300 1,400 32 41 1,400 1,500 35 44 1,500 1,600 37 47 1,600 1,700 40 50 1,700 1,800 42 53 1,800 1,900 44 56 1,900 2,000 47 59 2,000 2,100 49 62 2,100 2,200 52 65 2,200 2,300 54 68 2,300 2,400 56 71 2,400 2,500 59 74 2,500 2,600 61 77 2,600 2,700 64 80 2,700 2,800 66 83 2,800 2,900 68 86 2,900 3,000 71 89 3,000 3,100 73 92 3,100 3,200 76 95 3,200 3,300 78 98 3,300 3,400 80 101 3,400 3,500 83 104 7,000 7,100 169 212 7,100 7,200 172 215 7,200 7,300 174 218 7,300 7,400 176 221 7,400 7,500 179 224 7,500 7,600 181 227 7,600 7,700 184 230 7,700 7,800 186 233 7,800 7,900 188 236 7,900 8,000 191 239 8,000 8,100 193 242 8,100 8,200 196 245 8,200 8,300 198 248 8,300 8,400 200 251 8,400 8,500 203 254 8,500 8,600 205 257 8,600 8,700 208 260 8,700 8,800 210 263 8,800 8,900 212 266 8,900 9,000 215 269 9,000 9,100 217 272 9,100 9,200 220 275 9,200 9,300 222 278 9,300 9,400 224 281 9,400 9,500 227 284 9,500 9,600 229 287 9,600 9,700 232 290 9,700 9,800 234 293 9,800 9,900 236 296 9,900 10,000 239 299 10,000 10,100 241 300 10,100 10,200 244 300 10,200 10,300 246 300 10,300 10,400 248 300 10,400 10,500 251 300 10,500 10,600 253 300 10,600 10,700 256 300 10,700 10,800 258 300 10,800 10,900 260 300 10,900 11,000 263 300 11,000 11,100 265 300 11,100 11,200 268 300 11,200 11,300 270 300 11,300 11,400 272 300 11,400 11,500 275 300 11,500 11,600 277 300 11,600 11,700 280 300 11,700 11,800 282 300 11,800 11,900 284 300 11,900 12,000 287 300 12,000 12,100 289 300 12,100 12,200 292 300 12,200 12,300 294 300 12,300 12,400 296 300 12,400 12,500 299 300 12,500 or more 300 300 3,500 3,600 85 107 3,600 3,700 88 110 3,700 3,800 90 113 3,800 3,900 92 116 3,900 4,000 95 119 4,000 4,100 97 122 4,100 4,200 100 125 4,200 4,300 102 128 4,300 4,400 104 131 4,400 4,500 107 134 4,500 4,600 109 137 4,600 4,700 112 140 4,700 4,800 114 143 4,800 4,900 116 146 4,900 5,000 119 149 5,000 5,100 121 152 5,100 5,200 124 155 5,200 5,300 126 158 5,300 5,400 128 161 5,400 5,500 131 164 5,500 5,600 133 167 5,600 5,700 136 170 5,700 5,800 138 173 5,800 5,900 140 176 5,900 6,000 143 179 6,000 6,100 145 182 6,100 6,200 148 185 6,200 6,300 150 188 6,300 6,400 152 191 6,400 6,500 155 194 6,500 6,600 157 197 6,600 6,700 160 200 6,700 6,800 162 203 6,800 6,900 164 206 6,900 7,000 167 209 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ Renter's School Property Tax Credit Table * If Rent Yo ur Line 43a Paid is: Cr edit is: Co l. 1 Co l. 2 Hea t Hea t Bu t In - No t In- At Le ss cl uded cl uded Least Th an in R ent in R ent If Rent Yo ur Line 43a Paid is: Cr edit is: Co l. 1 Co l. 2 Hea t Hea t Bu t In - No t In- At Le ss cl uded cl uded Least Th an in R ent in R ent If Rent Yo ur Line 43a Paid is: Cr edit is: Co l. 1 Co l. 2 Hea t Hea t Bu t In - No t In- At Le ss cl uded cl uded Least Th an in R ent in R ent If Rent Yo ur Line 43a Paid is: Cr edit is: Co l. 1 Co l. 2 Hea t Hea t Bu t In - No t In- At Le ss cl uded cl uded Least Th an in R ent in R ent

Line Instructions Line 43b - How to Figure the Homeowner's School Property Tax Credit - continued Property taxes are further limited as follows: a. If you bought or sold your home during 2025, the property taxes of the seller and buyer are the taxes set forth for each in the closing agreement made at the sale or purchase. If the closing agreement does not divide the taxes between the seller and buyer, divide them on the basis of the number of months each owned the home. b. If you owned a mobile home during 2025, property taxes include the municipal permit fees paid to your municipality and/or the property taxes paid on your mobile home. (Payments for space rental for parking a mobile home or manufactured home should be filled in as rent on line 43a.) c. If you, or you and your spouse, owned a home jointly with one or more other persons, you may only use that portion of the property taxes which reflects your percentage of ownership. For example, if you and another person (not your spouse) jointly owned a home on which taxes of $1,500 were paid, each of you can claim a credit based on $750 of taxes. Step 2 Use the Homeowner's School Property Tax Credit Table below to figure your credit. Fill in the amount of your credit on line 43b. Caution If you are also claiming the renter's credit on line 43a, the total of your renter's and homeowner's credits can't be more than $300 ($150 if married filing a separate return or married filing as head of household). *Caution The credit allowed certain persons may be less than the amount indicated. See "Special Cases" on page 31. 1 25 2 25 50 5 50 75 8 75 100 11 100 125 14 125 150 17 150 175 20 175 200 23 200 225 26 225 250 29 250 275 32 275 300 35 300 325 38 325 350 41 350 375 44 375 400 47 400 425 50 425 450 53 450 475 56 475 500 59 500 525 62 525 550 65 550 575 68 575 600 71 600 625 74 625 650 77 650 675 80 675 700 83 700 725 86 725 750 89 750 775 92 775 800 95 800 825 98 825 850 101 850 875 104 875 900 107 900 925 110 925 950 113 950 975 116 975 1,000 119 1,000 1,025 122 1,025 1,050 125 1,050 1,075 128 1,075 1,100 131 1,100 1,125 134 1,125 1,150 137 1,150 1,175 140 1,175 1,200 143 1,200 1,225 146 1,225 1,250 149 1,250 1,275 152 1,275 1,300 155 1,300 1,325 158 1,325 1,350 161 1,350 1,375 164 1,375 1,400 167 1,400 1,425 170 1,425 1,450 173 1,450 1,475 176 1,475 1,500 179 1,500 1,525 182 1,525 1,550 185 1,550 1,575 188 1,575 1,600 191 1,600 1,625 194 1,625 1,650 197 1,650 1,675 200 1,675 1,700 203 1,700 1,725 206 1,725 1,750 209 1,750 1,775 212 1,775 1,800 215 1,800 1,825 218 1,825 1,850 221 1,850 1,875 224 1,875 1,900 227 1,900 1,925 230 1,925 1,950 233 1,950 1,975 236 1,975 2,000 239 2,000 2,025 242 2,025 2,050 245 2,050 2,075 248 2,075 2,100 251 2,100 2,125 254 2,125 2,150 257 2,150 2,175 260 2,175 2,200 263 2,200 2,225 266 2,225 2,250 269 2,250 2,275 272 2,275 2,300 275 2,300 2,325 278 2,325 2,350 281 2,350 2,375 284 2,375 2,400 287 2,400 2,425 290 2,425 2,450 293 2,450 2,475 296 2,475 2,500 299 2,500 or more 300 Homeowner's School Property Tax Credit Table* If Property Taxes are: Bu t Li ne 43b At Le ss Cr edit Least Th an is If Property Taxes are: Bu t Li ne 43b At Le ss Cr edit Least Th an is If Property Taxes are: Bu t Li ne 43b At Le ss Cr edit Least Th an is If Property Taxes are: Bu t Li ne 43b At Le ss Cr edit Least Th an is If Property Taxes are: Bu t Li ne 43b At Le ss Cr edit Least Th an is $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ Line 43c Prorated School Property Tax Credit Your school property tax credit is limited based on the ratio of your Wisconsin income to federal adjusted gross income. Prorate your allowable credit using the formula below and enter on line 43c. Su m* of lines 43a and 43b x Ratio on line 32 = Prorated credit on line 43c *Can't be more than $300 ($150 if married filing a separate return or married filing as head of household).

Line Instructions Line 47 Wo rking Families Tax Credit Nonresidents and part-year residents - don't fill in any amount. Only full-year residents are eligible for the working families tax credit. Note: If you are married filing a joint return and one spouse is a full-year Wisconsin resident, the resident spouse may be able to claim the working families tax credit. Full-year residents - If you are married filing a joint return, read the instructions which follow. Note: You may not claim the working families tax credit if you may be claimed as a dependent on another person's (for example, your parent's) income tax return. • If the amount on line 30 of Form 1NPR is $18,000 or less, complete lines 1, 2, and 3 of the worksheet below. The amount on line 3 is your credit. Fill in the amount of your credit on line 47 of Form 1NPR. • If the amount on line 30 of Form 1NPR is more than $18,000 but less than $19,000, use the worksheet below to compute your credit. • If the amount on line 30 of Form 1NPR is $19,000 or more, leave line 4 7 blank. You do not qualify for the credit. Line 48 Ma rried Couple Credit You may claim the married couple credit if all of the following apply: • You are married filing a joint return • Both you and your spouse have qualified earned income taxable by Wisconsin • You do not file federal Form 2 555 or Form 2 555-EZ to claim an exclusion of foreign earned income, or Form 4 563 to claim an exclusion of income from sources in United States possessions To figure the credit, fill in Schedule 2 on page 4 of Form 1NPR. Figure qualified earned income separately for yourself and your spouse on lines 1 through 5 in columns (A) and (B) of Schedule 2. "Earned income" includes taxable wages, salaries, tips, other employee compensation, scholarships and fellowships (only amounts reported on a Form W-2), disability income treated as wages, and net earnings from self-employment reported to Wisconsin. Earned income doesn't include deferred compensation (even though it may be reported on a Form W -2) , interest, dividends, unemployment compensation, rental income, social security, pensions, annuities, or income that is not taxable to Wisconsin. Don't consider the Wisconsin marital property law, marital property agreements, or unilateral statements in figuring each spouse's earned income. Example You are a member of the U.S. Armed Forces on active duty. You claimed a subtraction on line 52 of Schedule M for the amount of military pay you received for active duty. Because this military pay is not taxable to Wisconsin, it cannot be used when computing the married couple credit. Do not complete this worksheet if: • You were a nonresident or part-year resident of Wisconsin for 2 025 • Line 30 of Form 1NPR is $19,000 or more • You may be claimed as a dependent on another person's return. 1. Amount from line 46 of Form 1NPR ........................................... 1. 2. Total of lines 1 through 4, column B, of Schedule CR ............................. 2. 3. Subtract line 2 from line 1 .................................................. 3. 4. Fill in $19,000 .......................................... 4. 5. Fill in amount from line 30 of Form 1NPR ..................... 5. 6. Subtract line 5 from line 4 ................................. 6. 7. Divide line 6 by one thousand (1,000). Fill in decimal amount ....................... 7. . 8. Multiply line 3 by line 7. This is your working families tax credit. Fill in this amount on line 47 of Form 1NPR .................................... 8. Working Families Tax Credit Worksheet

Line Instructions Line 49 Nonre fundable Credits If you are claiming any of the following credits, you must complete Schedule CR . Include Schedule CR, a long with the appropriate schedule for the credit(s) you are claiming and any required Department of Commerce (DOC), Wis - consin Economic Development Corporation (WEDC), or Wisconsin Housing and Economic Development Authority (WHEDA) approval, certification, or allocation with Form 1NP R. Include Schedule CF for each credit for which you claim a carryforward of unused credit. Fill in the amount from line 34 o f Schedule C R on line 49 . See page 13 f or information on obtaining Schedule C R. • Postsecondary Education Credit Carryforward (Schedule CF) • Biodiesel Fuel Production Credit Carryforward (Schedule CF) • Health Insurance Risk-Sharing Plan Assessments Credit Carryforward (Schedule CF) • Schedule ES - Employee College Savings Account Contribution Credit The employee college savings account con - tribution credit is available to employers who contribute an amount into an employee's college savings account. Complete Schedule ES. • Schedule CM - Community Rehabilitation Program Credit The community rehabilitation program credit is available to persons who enter into a contract with a community rehabilitation program to have the program perform work for the entity. Complete Schedule CM. • Research Facilities Credit Carryforward (Schedule CF) • Schedule LI - Low-Income Housing Credit The low-income housing credit is available to qualified development owners who are allocated a credit amount by WHEDA. Complete Schedule LI. • Schedule HR - Supplement to Federal Historic Rehabilitation Tax Credit The supplement to the federal historic rehabilitation tax credit is available for rehabilitating certified historic structures used for business purposes. Complete Schedule H R. • Schedule MA-A a nd MA-M - Manufacturing and Agriculture Credit The manufacturing and agricultural credit is based on the production gross receipts of a business less certain expenses. Complete Schedule MA-A or M A-M. If you are a shareholder of a tax-option (S) corporation or partner of a partnership that elected to be taxed at the entity level, and the manufacturing and agricultural credit is passed through to you on Schedule 5K-1 or 3K-1, you may not claim the credit to offset tax imposed on income which is taxable to the entity. See the instructions for the Schedule MA- A or MA-M for additional limitations on the allowable credit (e.g. business income limitation). • Schedule HR - State Historic Rehabilitation Credit An individual who has received certification or approval of a project for rehabilitating a personal residence from the State Historical Society of Wisconsin may be eligible for the credit. Complete Schedule H R. • Schedule R - Research Credits The research credits are available for increasing research activities in Wisconsin. This includes credits related to internal combustion engines and certain energy efficient products. Complete Schedule R. • Schedule MS - Manufacturer's Sales Tax Credit If you had an unused manufacturer's sales tax credit of $25,000 or less from 1998 through 2005 that you were unable to use for 2006-2024, complete Schedule MS to determine the amount of carryover credit you may claim. • Manufacturing Investment Credit Carryforward (Schedule CF) • Dairy and Livestock Farm Investment Credit Carryforward (Schedule CF) • Ethanol and Biodiesel Fuel Pump Credit Carryforward (Schedule CF) • Technology Zone Credit Carryforward (Schedule CF) • Development Zones Credits Carryforward (Schedule CF) • Capital Investment Credit Carryforward (Schedule CF) • Economic Development Tax Credit Carryforward (Schedule CF) • Schedule VC (Part II) - Early Stage Seed Investment Credit The early stage seed investment credit is based on an investment paid to a fund manager certified by the WEDC that the fund manager invests in a certified business. Complete Schedule V C.

Line Instructions • Schedule VC (Part I) - Angel Investment Credit The angel investment credit is available to accredited investors who make a bona fide angel investment in a qualified new business venture that is certified by the WEDC. Complete Schedule VC . • Electronic Medical Records Credit Carryforward (Schedule CF) • Internet Equipment Credit Carryforward (Schedule CF) Line 50 Cr edit for Net Income Tax Paid to Another State If, while a Wisconsin resident, you paid a net income tax both to Wisconsin and another state on the same income, you may be able to claim a credit for such tax. Read the Schedule OS instructions to determine if you may claim the credit. If you qualify for the credit, complete Schedule OS. Fill in the amount of your credit from Schedule OS o n line 5 0. Be sure to enter in the space on line 50 t he 2-le tter postal abbreviation for the other state to which you paid tax. If you paid tax to more than one other state, fill in the number "99" in the space. See the Schedule OS i nstructions for other situations where additional code numbers may be required. Include Schedule OS and copies of the other state's return. Caution Credit cannot be claimed for taxes paid to Illinois, Indiana, Kentucky, or Michigan on wages, salaries, commis - sions, tips, bonuses, etc. you received from employment in one of those states. Instead, file a return with that state to get a refund of any tax withheld from your wages. Be sure to explain on that state's return that you were a Wisconsin resident when earning the wages in that state. See Publication 1 21, Reciprocity , for more information. Line 53 Sa les and Use Tax Due on Internet, Mail Order, or Other Out-of-State Purchases If you made any taxable purchases from out-of-state firms during 2025 on which sales and use tax was not charged, you must report Wisconsin sales and use tax on these purchases on line 53 i f they were stored, used, or consumed in Wisconsin. You must also report sales and use tax on taxable purchases from a retailer located in another country regardless of whether you were charged any tax for that country or any duty by the U.S. Customs Service if the items were stored, used, or consumed in Wisconsin. Taxable purchases include furniture, carpet, clothing, computers, books, CDs, DVDs, cassettes, video tapes, certain digital goods (e.g., greeting cards, video games, music, and books, transferred electronically), artwork, jewelry, most coins purchased for more than face value, etc. Example You purchased $300 of clothing through a catalog or over the internet. No sales and use tax was charged. The clothing was delivered in a county with a 5% tax rate. You are liable for $15 Wisconsin tax ($300 x 5% = $ 15) on this purchase. If you do not have sales or use tax to report on line 53 , place a checkmark in the space provided to certify that you do not owe any sales or use tax. Only returns certified as "no use tax due" will be recognized as filing a sales/use tax return. Complete the worksheet that follows to determine the amount of Wisconsin sales and use tax you are liable for on any untaxed purchases. Fill in the amount from line 4 of the worksheet on line 53 of Form 1NPR.

# Line 49 - Nonrefundable Credits - continued

Worksheet for Computing Wisconsin Sales and Use Tax 1. Total purchases subject to Wisconsin sales and use tax (i.e., purchases on which no sales and use tax was charged by the seller) ................................. $ 2. a) Wisconsin (state) sales and use tax rate .......................... 5.0 b) County sales and use tax (see rate chart) ......................... c) City sales and use tax (city of Milwaukee only, 2.0%) . . . . . . . . . . . . . . . . 3. Sales and use tax rate (sum of lines 2. a, b, and c) ............................ x % 4. Amount of sales and use tax due for 2025 (line 1 multiplied by tax rate on line 3). Round this amount to the nearest dollar and fill in on line 53 of Form 1NPR ......... $

Line Instructions

# Line 53 - Sales and Use Tax Due on Internet, Mail Order, or Other Out-of-State Purchases - continued

Line 54 Dona tions Complete Part I of Schedule 3 (page 5 of Form 1NPR) if you wish to make a financial donation to one or more of the designated programs. Enter the amount from line 2 of Schedule 3, Part I on line 54 of Form 1NPR. Your donation will either reduce your refund or be added to tax due. Part I of Schedule 3 (Financial Donations)

Enter the amount you wish to donate to one or more of the programs listed on lines 1a through 1h. Add the amounts on lines 1a through 1h and fill in the total on line 2. Line 1a End angered Resources Donation With your gift, the Endangered Resources Program works to protect and manage native plant and animal species, natural communities, and other natural features. Gifts up to a predetermined amount will be matched by state general purpose revenue. Fill in the amount you want to donate on line 1a. Line 1b Ca ncer Research Donation Your cancer research donation will be divided equally between the Medical College of Wisconsin, Inc., and the University of Wisconsin Carbone Cancer Center for cancer research projects. Fill in the amount you want to donate on line 1b. Line 1c Ve terans Trust Fund Donation Your donation to the Veterans Trust Fund will be used by the Wisconsin De - partment of Veterans Affairs for the benefit of veterans or their dependents. Fill in the amount you want to donate on line 1c. Line 1d Mu ltiple Sclerosis Donation Donations will be forwarded to the National Multiple Sclerosis Society to be distributed to entities located in Wisconsin that operate health-related programs for people in Wisconsin with multiple sclerosis. Fill in the amount you want to donate on line 1d. Line 1e Mi litary Family Relief Fund The Wisconsin Department of Military Affairs will use donations to the military family relief fund to provide financial aid to eligible members of the immediate family of members of the U.S. Armed Forces or the National Guard who are residents of Wisconsin serving on active duty. Fill in the amount you want to donate on line 1e. Line 1f Se cond Harvest / Fe eding America Your donation to the food banks supports efforts to feed the hungry and will be divided as follows: 65% to Feeding America Eastern Wisconsin (located in Milwaukee); 20% to Second Harvest Foodbank of Southern Wisconsin (located in Madison); and 15% to Feed My People (located in Eau Claire). The food banks provide food to food pantries, meal programs, shelters, and soup kitchens throughout the state. Fill in the amount you want to donate on line 1f. Line 1g Re d Cross Wisconsin Disaster Relief You may donate an amount to the American Red Cross for its Wisconsin Disaster Relief Fund. Fill in the amount you want to donate on line 1g. Line 1h Sp ecial Olympics Wisconsin You may donate an amount to Special Olympics Wisconsin, Inc. Fill in the amount you want to donate on line 1h. Amended return only - Fill in the amount of your donations from your original return. If you did not make a donation on your original return, but now wish to, or if you want to increase your donation, fill in the new amount on the appropriate line(s). If you want to decrease the amount of your donation, you may only fill in a smaller amount if you file an amended return by October 15, 2027, or if your original return was filed after April 15, 2026, within 18 months of the date your return was filed. Part II of Schedule 3 (Anatomical Gift Registration) If you are not currently on the Wisconsin Donor Registry for organ and tissue donations upon your death and wish to have your name added, complete Part II of Schedule 3. All information fields must be completed to become registered. Do NOT In Milwaukee County the county tax rate was 0.9% for 2025 If storage, use, or consumption in 2025 was in Waukesha County or Winnebago County, there was no county tax. In all other Wisconsin counties, the county tax rate was 0.5% for all of 2025 (see note).

Note: The 0.5% county tax rate only applies in Racine County to applicable purchases on or after April 1, 2025. Prior to that date there was no county tax. Sales and Use Tax Rate Chart

Line Instructions Line 54 - Donations - continued complete Part II if you are a nonresident of Wisconsin or have moved out of the state. Instead, go to donatelife.net to reg - ister in your current state of residence. Visit donatelifewisconsin.org to learn about organ and tissue donation in Wisconsin, become a donor, update your registra - tion information, or remove your name from the registry. Also visit the National Donor Registry Program at donatelife.net to learn about organ and tissue donation in the United States. Line 55 Pe nalties on IRAs, Other Retirement Plans, MSAs, etc. Nonresidents - don't fill in this line. Part-year and full-year residents - fill in this line if (1) you owe any of the federal penalty taxes listed below and (2) the action which caused you to owe the federal penalty tax occurred while you were a Wisconsin resident. • Tax on IRAs, other qualified retirement plans, etc., from line 8 of fe deral Schedule 2 (Form 1040). Exception: Do not include any amount based on line 8 of federal Form 5329. Wisconsin does not assess a penalty on distributions from education savings accounts and ABLE accounts. • Total tax due from lines 4 , 17, 25, 33, 41, 49, 51, and 55 of federal Form 532 9. Include only if the tax due on this form was paid separately and is not included on line 8 of your federal Schedule 2 (Form 1040). • Tax on excess contributions from line 2 of federal Form 5330. • Tax on prohibited transactions from lines 3a and 3b of federal Form 5 330. • Section 72(m)(5) excess benefits tax included on line 1 7j of federal Schedule 2 (Form 1040). • Tax on Archer MSA distributions from line 9 b of federal Form 8 853. • Tax on health savings account distributions from line 1 7b of federal Form 8 889. If you are subject to the Wisconsin penalty, fill in the total of your federal penalty taxes in the space provided on line 55. Multiply the amount filled in by .33 (33%) and fill in the result on line 55. If you were required to file federal Form 5329 or 5330, include a copy of your Form 5329 or 5330 with your Form 1NPR. Note: You are not subject to the penalty on payments from certain retirement plans if the payments are exempt from Wisconsin tax. See the Schedule M instructions for information on the retirement payments from local and state retirement systems and federal retirement systems that are exempt from Wisconsin tax. Line 56 Ot her Penalties If you are subject to a penalty for selling business or farming assets purchased from a related person or inconsistent estate basis reporting, or repayment of the state historic rehabilitation credit, angel investment credit, early stage seed investment credit, supplement to federal historic rehabilitation credit, or low-income housing credit, fill in the amount of the penalty or repayment on line 56. See page 9 for more information on repayment of the credits. See below for further information on the penalties. • Penalty for selling business assets (or assets used in farming) purchased from a related person Capital gain on the sale or disposition of business assets or on assets used in farming may be excluded from Wisconsin taxation if the assets were held more than one year and the assets are disposed of to certain related persons. The related person who purchases or otherwise receives the assets on which the gain is excluded is subject to a penalty if they sell or otherwise dispose of the assets within two years. The penalty does not apply in the case of an involuntary conversion (for example, assets are destroyed by fire or livestock dies). Visit any department office or contact our Customer Service Bureau at (608) 266-2486 for information on how to compute the penalty. • Penalty for underpayment of taxes due to inconsistent estate basis reporting An inconsistent estate basis reporting occurs if the property basis claimed on a Wisconsin tax return exceeds the property basis determined for federal estate tax purposes. The penalty is equal to 20% of the portion of any underpayment of taxes due to the inconsistent estate basis reporting. Line 58 Wi sconsin Income Tax Withheld Add the Wisconsin income tax withheld shown on your withholding statements (Forms W-2 [or W -2c i f corrected], W-2G, 1042-S, 1099 -G, 1 099-R, 1 099-MI SC, and 1099-NEC or from a pass-through entity as shown on Wisconsin Schedule 2K-1, 3K-1, or 5K-1) . Fill in the total on line 58. Paper clip readable copies of your withholding statements (include any Schedule 2K-1, 3 K-1, o r 5K-1) t o page 1 of Form 1NPR.

Line Instructions

# Line 58 - Wisconsin Income Tax Withheld - continued

Wisconsin tax withheld is shown in Box 17 of Form W-2 o r Box 14 of Form 1099 -R, but only if Wisconsin is the state identified in Box 15 of Form W-2 or B ox 1 5 of Form 1 099-R. CAUTION Nonresident entertainers who are claiming credit for cash deposit or withholding from an employer, as shown on Wisconsin Form WT-11, should claim such amounts as withholding on line 58. Do not claim such amounts as estimated tax paid on line 59. Submit a copy of Form WT-11 with your Wisconsin income tax return. DO NOT: • Claim credit for tax withheld for other states (you must file in the other state to receive credit for the withholding) • Claim amounts marked social security or Medicare tax withheld • Claim credit for federal tax withheld • Include withholding statements from other tax years • Write on, change, or attempt to correct the amounts on your withholding statements • Claim Wisconsin withholding from a tax-option (S) corporation or partnership, if it elected to be taxed at the entity level and claimed a refund of the pass-through withholding or a written request was submitted to apply the withholding against the tax liability at the entity level It is your responsibility to ensure that your employer or other payer has provided withholding statements that: 1. Are clear and easy to read 2. Show withholding was paid to Wisconsin If you do not have a withholding statement or need a corrected withholding statement, contact your employer or other payer. Line 59 20 25 Wisconsin Estimated Tax Paid and Amount Applied From 2024 Return Fill in any payments you made on your 2025 estimated Wisconsin income tax (2025 Form 1-ES). This includes any exten - sion payments made on 2025 Form 1-ES. Include any overpayment from your 2024 return that you were allowed as credit to your 2025 Wisconsin estimated tax. Check your estimated tax payments Before filling in line 59, check the amount of your estimated tax payments on the department's website at tap.revenue.wi.gov/eslookup . Processing of your return will be delayed if there is a difference between the amount of estimated tax payments you claim and the amount the department has on record. If you are married filing a joint return, fill in the total of: • Any separate estimated tax payments made by each spouse • Any joint estimated tax payments • Any overpayments from your 2024 return(s) that you and your spouse were allowed as credit to 2025 Wisconsin estimated tax If you are filing a separate tax return, you may not claim any part of your spouse's separate estimated tax payments or credits. You and your spouse may split your joint estimated tax payments and credits between you as you choose. If you cannot agree on how joint estimated tax payments are to be split between you, the department will split them between you according to your respective income tax liabilities. Follow these instructions even if your spouse died during 2025. Name change If you changed your name because of marriage or divorce, and you made estimated tax payments using your former name, paper clip a statement to the front of Form 1NPR. On the statement, explain all the payments you and your spouse made for 2025 and the name(s) and social security number(s) under which you made them. If you had withholding allocated to you from a pass-through entity, do NOT fill in such amount on line 59 . Withholding from a pass-through entity should be included on line 58. CAUTION Nonresident entertainers should claim credit for cash deposits or withholding by an employer, as shown on Wisconsin Form WT-11, as withholding on line 58. Do not claim such amounts on line 59.

Line Instructions Line 60 Ea rned Income Credit Nonresidents and part-year residents - don't fill in any amount. Only full-year Wisconsin residents are eligible for the Wisconsin earned income credit. If you are filing a joint return and one spouse is a full-year Wisconsin resident, you may claim the Wisconsin earned income credit if you qualify for the federal earned income credit and you had a qualifying child. "Federal earned income credit" means the credit computed using the IRC as adopted by Wisconsin. If you had to make adjustments to your income in Part I of Schedule I , complete Part III of Schedule I to show your recomputed federal earned income credit for Wisconsin purposes. If you recklessly or fraudulently claim a false credit, you may be ineligible to claim any refundable credit for up to 10 ye ars and could also owe a penalty. Full-year residents - To claim the Wisconsin earned income credit, complete the following steps and fill in the required information in the spaces provided on line 60. Step 1 Fill in the number of children who meet the requirements of a "qualifying child" for purposes of the federal earned income credit (see the instructions for the earned income credit in your federal return for definition of a "qualifying child"). Step 2 If you entered adjustments to federal adjusted gross income in Part I of Schedule I, fill in the earned income credit from Column II of line 1a for Part III of Schedule I. Otherwise, fill in the federal earned income credit from line 27 of federal Form 1040 or 1040-SR. Step 3 Fill in the percentage rate which applies to you. Num ber of qualifying children Fil l in this (s ee Step 1) pe rcentage rate 1 4% 2 11% 3 or m ore 34 % Step 4 Multiply the amount of your federal credit (Step 2) by the percentage determined in Step 3. Fill in the result on line 60. This is your Wisconsin earned income credit. What to include with your return You must include a copy of your completed federal Schedule EI C with Form 1N PR. If you used a paid preparer to complete your federal return, also include federal Form 88 67. Failure to provide this information may delay your refund. Note: If the IRS is computing your federal earned income credit and you want the department to compute your Wisconsin earned income credit for you, fill in the number of your qualifying children in the space provided on line 60. Write "EIC" in the space to the right of line 60 . Complete your return through line 65 of Form 1NPR. Include a copy of your federal return (Form 1040 or 1040-SR) with your Form 1NPR. Line 61 Fa rmland Preservation Credit Nonresidents and part-year residents - don't fill in any amount. Only full-year Wisconsin residents are eligible for farmland preservation credit. Note: If you are filing a joint return and one spouse is a full-year Wisconsin resident, the resident spouse may be able to claim farmland preservation credit. Fill in the amount from line 17 o f your Schedule FC o n line 61 a. Fill in the amount from line 13 of Schedule FC-A on l ine 61b. If you are claiming farmland preservation credit, include your completed Schedule F C or FC-A with your Form 1 NPR. If you recklessly or fraudulently claim a false credit, you may be ineligible to claim any refundable credit for up to 10 years and could also owe a penalty. Line 62 Rep ayment Credit If you repaid during 2025 an amount that you included in income in an earlier year because at that time you thought you had an unrestricted right to it, you may be able to claim a credit based on the amount repaid. To qualify for the credit, the amount repaid must be over $3,000 and cannot have been subtracted in computing Wisconsin adjusted gross income or used in computing the Wisconsin itemized deduction credit.

Line Instructions Use the following steps to compute your credit: (1) Refigure your tax from the earlier year without including in income the amount you repaid in 2025. (2) Subtract the tax in (1) from the tax shown on your return for the earlier year. The difference is the amount of your credit. Fill in the amount of your credit on line 62 of Form 1NPR. Include a statement showing how you computed your credit. Line 63 Ho mestead Credit Nonresidents and part-year residents - don't fill in any amount. Only full-year Wisconsin residents are eligible for home - stead credit. Note: If you are filing a joint return and one spouse is a full-year Wisconsin resident, the resident spouse may be able to claim homestead credit. Fill in the amount from line 19 of Schedule H on line 63 . Include your completed Schedule H w ith Form 1 NPR. If you recklessly or fraudulently claim a false credit, you may be ineligible to claim any refundable credit for up to 10 years and could also owe a penalty. Line 64 El igible Veterans and Surviving Spouses Property Tax Credit Nonresidents - don't fill in any amount. Only full-year and part-year residents of Wisconsin are eligible for the credit. Partyear and full-year residents - read the instructions below. Who may claim the credit An eligible unremarried surviving spouse or an eligible veteran may claim the veterans and surviving spouses property tax credit. (Note : If you claim the veterans and surviving spouses property tax credit, you or your spouse may not claim the school property tax credit, homestead credit, or farmland preservation credit.) If you recklessly or fraudulently claim a false credit, you may be ineligible to claim any refundable credit for up to 10 ye ars and could also owe a penalty. An "eligible unremarried surviving spouse" means an unremarried surviving spouse, as certified by the Wisconsin Depart - ment of Veterans Affairs (WDVA), of an individual who meets all of the following conditions: • Served on active duty in the U.S. Armed Forces or in forces incorporated as part of the U.S. Armed Forces or in the National Guard or a reserve component of the U.S. Armed Forces • Was a resident of Wisconsin at the time of entry into active service or who had been a resident of Wisconsin for any consecutive 5 -ye ar period after entry into that active duty service • Met one of the following conditions: 1. Died while on active duty and while a resident of Wisconsin 2. Was a resident of Wisconsin at the time of their death and had either a service-connected disability rating of 100% under 38 USC 1114 or 1134 or a 100% disability rating based on individual unemployability 3. In the case of an individual who served in the National Guard or a reserve component, while a resident of Wisconsin died in the line of duty while on active or inactive duty for training purposes 4. Was a resident of Wisconsin at the time of their death and following the individual's death, their spouse began to receive, and continues to receive, dependency and indemnity compensation, as defined in 38 USC 101(14) "Eligible veteran" means an individual who is certified by the WDVA as meeting all of the following conditions: • Served on active duty under honorable conditions in the U.S. Armed Forces or in forces incorporated in the U.S. A rmed Forces • Was a resident of Wisconsin at the time of entry into active service or who had been a resident of Wisconsin for any consecutive 5 -ye ar period after entry into that active duty service • Is currently a resident of Wisconsin for purposes of receiving veterans benefits under ch. 45, Wis. Stats. • Has a service-connected disability rating of 100% under 38 US C 11 14 or 1134 or a 100% disability rating based on indi - vidual unemployability Computing the credit The credit is equal to the property taxes paid by the claimant during the year on the claimant's principal dwelling in Wisconsin, exclusive of special assessments, delinquent interest, and charges for service. Do not include any property taxes that are properly includable as a trade or business expense. "Principal dwelling" means any dwelling and the land surrounding it that is reasonably necessary for use of the dwelling as a primary dwelling, but not more

# Line 60 - Repayment Credit - continued

Line Instructions Line 64 - Eligible Veterans and Surviving Spouses Property Tax Credit - continued than one acre. It may include a part of a multi-dwelling or multipurpose building and a part of the land upon which it is built that is used as the primary dwelling. Example: Taxpayer received a property tax bill on the house they owned in the amount of $3,000 for the 2025 tax year on December 22, 2025. Taxpayer did not pay any of the 2024 property tax bill in 2025. Taxpayer paid the 2025 property tax bill in 2 installments: • $1,500 on December 28, 2025 • $1,500 on April 11, 2026 The amount allowed for purposes of computing the veterans and surviving spouses property tax credit for 2025 is $1,500, which is the amount they paid on December 28, 2025. The remaining amount paid on April 11, 2026, of $1,500 may be claimed on the 2026 Wisconsin income tax return if the taxpayer is still eligible for the credit. Complete Worksheet 1 if your principal dwelling is located on more than one acre of land. If your property contains land assessed as a type other than residential, complete Worksheet 2. You may have to contact your municipality to find the value of land which contains multiple classifications (agricultural, undeveloped, other, etc.). 1. Assessed value of land (from tax bill) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1. 2. Number of acres of land .................................................... 2. 3. Divide line 1 by line 2 ...................................................... 3. 4. Assessed value of principal dwelling .......................................... 4. 5. Add line 3 and line 4 ....................................................... 5. 6. Total assessed value of all land and improvements (from tax bill) .................... 6. 7. Divide line 5 by line 6 ...................................................... 7. . 8. Net property taxes paid .................................................... 8. 9. Multiply line 8 by line 7. This is the amount of property tax allowed for the credit ........ 9. Worksheet 1 - Property Tax Bill Shows More than 1 Acre of Land 1. Value of land from property tax bill, residential .................................. 1. 2. Value of land from property tax bill, other ...................................... 2. 3. Value of land from property tax bill, undeveloped ................................ 3. 4. Value of land from property tax bill, agricultural .................................. 4. 5. Value of land from property tax bill, agricultural forest ............................. 5. 6. Value of land from property tax bill, forest ...................................... 6. 7. Total value of land (add lines 1 through 6) ...................................... 7. Worksheet 2 - Property Tax Bill Contains Nonresidential Land

# Part I Part II

1. Value of residential land (from Part I, line 1) .................................... 1. 2. Number of acres of residential land (not less than 1.0) ............................. 2. 3. Divide line 1 by line 2 ...................................................... 3. 4. Value of improvements ..................................................... 4. 5. Add lines 3 and 4 ......................................................... 5. 6. Total value of all land (Part I, line 7) and improvements . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. 7. Divide line 5 by line 6 ...................................................... 7. . 8. Net property taxes paid .................................................... 8. 9. Multiply line 8 by line 7. This is the amount of property tax allowed for the credit ........ 9.

Line Instructions

# Line 64 - Eligible Veterans and Surviving Spouses Property Tax Credit - continued

If your property contains structures in addition to the primary dwelling, provide a copy of the assessor's report with the return. If the principal dwelling on which the taxes were paid is owned by two or more persons or entities as joint tenants or ten - ants in common, use only that part of property taxes paid that reflects the ownership percentage of the claimant. (See Exceptions below.) Exceptions • Married filing a joint return If property is owned by an eligible veteran and spouse as joint tenants, tenants in common, or as marital property, the credit is based on 100% of their combined share of property taxes paid on the principal dwelling (subject to the 1 -acr e limitation). • Married filing a separate return If property is owned by an eligible veteran and spouse as joint tenants, tenants in common, or as marital property, each spouse may claim the credit based on their respective ownership interest in the eligible veteran's principal dwelling (subject to the 1-acre limitation). If the principal dwelling is sold during the taxable year, the property taxes for the seller and buyer shall be the amount of the tax prorated to each in the closing agreement pertaining to the sale. If not provided for in the closing agreement, the tax shall be prorated between the seller and buyer in proportion to months of ownership. If you owned and lived in a mobile home as your principal dwelling, "property taxes" include monthly mobile home municipal permit fees you paid to the municipality. If you paid the fee directly to the landowner, or community licensee, include proof of payment by the landowner or community licensee to the municipality. If you did not own your principal dwelling but were required to pay the property taxes as rent, you may claim the credit based on the property taxes paid during the year if all of the following are met: • The rental unit must be the principal dwelling of the eligible veteran or surviving spouse • The principal dwelling must be located in Wisconsin • The eligible veteran or surviving spouse is required to pay the property taxes under the rental agreement or other written agreement entered into with the landlord • The eligible veteran or surviving spouse must pay the property taxes directly to the municipality A copy of the agreement with the landlord and proof of payment to the municipality must be included with the Wisconsin income tax return. The credit must be claimed within 4 years of the unextended due date of the return. Certification of eligibility for the credit If you did not claim the credit in a prior year, before claiming the credit for 2025, you must request certification from the WDVA indicating that you qualify for the credit. Use Form WD VA 2097 (which you can find in WDVA Brochure B0106) to submit your request, along with a copy of the veteran's DD Form 21 4 and Veterans Administration disability award letter and, if applicable, the veteran's death certificate, a marriage certificate, and a completed copy of Form WD VA 0001 (if the veteran never previously submitted one). The WDVA 0001 and the brochure are available from your county veterans service officer or on the internet at dva.wi.gov/services/housing-and-financial-services/propertytax-credit /. You may submit these forms and supporting documents to your county veterans service officer or mail them to: Wisconsin Department of Veterans Affairs, Attn: VBRC-PTC Application, 201 W. Washington Ave., PO Box 78 43, Madison WI 53707-7843. The WDVA will send you a certification of your eligibility. Note: You do not have to obtain certification from the WDVA for 2025 if you previously received certification for a prior year. If you still qualify for the credit, you may claim the credit but do not have to include a certification with your return. What to include Include a copy of your property tax bill, proof of payment made in 2025, and the certification (if required) received from the WDVA with your return. Line 65 Re fundable Credits from Schedule CR If you are claiming any of the following refundable credits, you must complete Schedule CR. Include Schedule CR, along with the appropriate schedule for the credit(s) you are claiming and any required approval or certification from the Wisconsin Economic Development Corporation (WEDC). Fill in the amount from line 40 of Schedule CR on line 65. See page 13 for information on obtaining Schedule CR.

Line Instructions • Schedule EC - Enterprise Zone Jobs Credit The enterprise zone jobs credit is available to persons doing business in an enterprise zone. The WEDC must certify the business as eligible for the credit and determine the amount of credit. Complete Schedule E C. • Schedule BD - Business Development Credit The credit is based on wages paid to eligible employees; training costs; and investments in personal and real property, workforce housing, and employee child care programs. The credit is available to taxpayers who are certified by the WEDC. Complete Schedule BD. • Schedule EIT - Electronics and Information Technology Manufacturing Zone Credit The credit is based on payroll and capital expenditures in the zone. The credit is available to taxpayers who are certified by the WEDC. Complete Schedule EIT. • Schedule R - Research Credits The research credits are available for increasing research activities in Wisconsin. This includes credits related to internal combustion engines and certain energy efficient products. Complete Schedule R. No interest is paid on refunds issued for the enterprise zone jobs credit, business development credit, or electronics and information technology manufacturing zone credit. Line 66 Am ount Previously Paid Amended return only - Complete this line only if this is an amended 2025 Form 1NPR. Fill in the amount of tax you paid with your original Form 1NPR plus any additional amounts paid after it was filed. If you did not pay the full amount shown on your original Form 1N PR, fill in only the portion that you actually paid. Also, include any additional tax that may have resulted if your original return was changed or audited. This includes additional tax paid with a previously filed 2025 amended return and additional tax paid as a result of a department adjustment to your return. Do not include payments of interest or penalties. Line 68 Am ount Previously Refunded Amended return only - Complete this line only if this is an amended 2025 Form 1NPR. Fill in the refund from your origi - nal 2025 return (not including the amount applied to your 2026 estimated tax). This is generally the amount from line 71 of Form 1 NPR. If your refund was reduced because you owed underpayment interest or any penalties, fill in the amount of your refund before the reduction for underpayment interest or penalty. If your 2025 return was adjusted by the department, fill in the refund shown on the adjustment notice you received. If the adjustment notice shows a tax due rather than a refund, complete line 66 instead of line 68. Line 70 Am ount You Overpaid If line 69 is more than line 57, subtract line 57 from line 69 and fill in the difference on line 70. This is the amount you overpaid. Amended return only - If the amount on line 70 (amount you overpaid) is less than the amount applied to your estimated tax on line 72 , do not complete line 70 . Instead, subtract line 70 from line 72 and fill in the result on line 73 . This is the amount you owe. Note: If you were required to make estimated tax payments and you did not make such payments timely, you may owe what is called "underpayment interest." You may owe underpayment interest even if you are due a refund. Read the line 74 instructions to see if you owe underpayment interest. If you owe underpayment interest and you show an overpayment on line 70, reduce the amount on line 70 by the amount of underpayment interest on line 74. Line 71 Re fund Fill in on line 71 the amount from line 70 that you want refunded to you. The department may not issue a refund before March 1 unless both the individual and the individual's employer have filed all required returns and forms with the department for the taxable year for which the refund was claimed. Note : If you are divorced, see item 7 o n page 7. You may be required to include a copy of your judgment of divorce with your return.

Line 65 - Refundable Credits from Schedule CR - continued Line Instructions

# Line 71 - Refund - continued

Note: If appropriate, we will figure interest and include it in your refund check. Interest is at a rate of 3% per year from the due date of your 2025 return. However, interest is not allowed on (1) a refund issued within 90 days of the due date of the return or within 90 days of the date an original return was filed, whichever is later, (2) a refund due from the homestead credit, enterprise zone jobs credit, business development credit, and electronics and information technology manufacturing zone credit, or (3) any portion of the refund that is applied to 2026 estimated tax. Line 72 Am ount Applied to 2026 Estimated Tax Fill in on line 72 the amount, if any, of the overpayment on line 70 you want applied to your 2025 estimated tax. If you are married filing a joint return, we will apply the amount on line 72 to your joint estimated tax. If you are married filing a separate return, we will apply the amount on line 72 to your separate estimated tax. Amended return only - If this is an amended return, the amount to fill in on line 72 w ill generally be the amount to be applied to your 2026 estimated tax from line 72 of your original Form 1NPR. However, if you file your amended return by January 15, 2027, you may increase or reduce this amount. Line 73 Am ount You Underpaid If the amount on line 57 is more than the amount on line 69, subtract line 69 from line 57 and fill in the difference on line 73. This is the amount you underpaid. Interest on any tax due is 12% per year from the due date of your 2025 return. If you owe any interest, figure the interest on the amount of tax you underpaid. Enter the amount of interest on line 76. Do not include amount of interest in the total on either line 73 or 75.

Amended return only - If the amount on line 57 is more than the amount on line 69, subtract line 69 from line 57 and add the amount on line 72 (amount applied to estimated tax) to the result. This is the amount you underpaid. Fill in the amount you underpaid on line 73.

If the amount you underpaid with your return is $500 or more or you made late estimated tax payments, you may also owe what is called "underpayment interest." This is an interest charge that applies when you have not prepaid enough of your tax through withholding and/or estimated tax payments. Read the line 74 instructions to see if you owe underpayment interest. Line 74 Und erpayment Interest You may owe underpayment interest if the amount of Wisconsin income tax withheld from your wages was less than your tax liability, or if you had income that was not subject to withholding and you did not make timely estimated tax payments. In general, in each quarter of the year you should be paying enough tax through withholding payments and estimated tax payments to cover the taxes you expect to owe for the tax year. For more information on making estimated tax payments, see Estimated Tax Payments Required for Next Year on page 11. Underpayment interest applies if either of the following occurs: • Line 73 is at least $500 and it is more than 10% of the tax shown on your return. • You did not pay enough estimated tax by any of the due dates. This is true even if you are due a refund. The "tax shown on your return" is the amount on line 52 minus the amounts on lines 60 through 65. Exceptions You will not owe underpayment interest if your 2024 tax return was for a tax year of 12 full months (or would have been had you been required to file) AND either of the following applies: 1. You were a Wisconsin resident for all of 2024 , and you had no tax liability for 2024. 2. The amounts on lines 58 and 59 on your 2025 return are at least as much as the tax shown on your 2024 return. This exception does not apply if you did not file a 2024 Wisconsin return. Your estimated tax payments for 2025 must have been made on time and for the required amount. The "tax shown on your 2024 return" is the amount on line 52 minus the amounts on lines 60 through 65.

Line Instructions

# Line 74 - Underpayment Interest - continued

Fill in the exception code in the brackets to the left of line 74 if you are enclosing an application for a waiver, qualify for an exception, or are using the annualized income installment method (Part IV of Schedule U) t o compute underpayment interest. See Schedule U, Underpayment of Estimated Tax by Individuals and Fiduciaries , and its instructions for further information on the exception codes. Example Farmers and fishers are not subject to underpayment interest if two-thirds of their total gross income (gross income of both spouses if married filing a joint return) is from farming or fishing and they file their return and pay any tax due by March 2, 2026. Qualified farmers and fishers must fill in exception code "0 4" in the brackets to the left of line 74 . Failure to fill in the exception code may result in an assessment for underpayment interest. Figuring underpayment interest If the Exceptions on the previous page do not apply, see Schedule U to find out if you owe underpayment interest. If you do, you can use the schedule to figure the amount. In certain situations, you may be able to lower your underpayment interest. For details, see the instructions for Schedule U. Fill in the underpayment interest from Schedule U on line 74. If you are due a refund, subtract the underpayment interest from the overpayment you show on line 70. Include Schedule U with your Form 1NPR. Amended return only - If you were subject to underpayment interest on your original return and you are now changing the amount of such interest, include a corrected Schedule U with Form 1NPR. Fill in the appropriate exception code in the brackets on line 74 only if you are enclosing an application for a waiver, qualify for an exception, or are using the annual - ized income installment method (Part IV of Schedule U) to compute underpayment interest. See Schedule U instructions for the exception codes. Figure the difference between the amount of underpayment interest as reported on your original return (or as assessed by the department) and the amount of underpayment interest shown on your corrected Schedule U. Fill in the difference on line 74. If the amount of underpayment interest is reduced, put a minus sign (−) in front of the amount on line 74. If line 70 of Form 1NPR shows an overpayment and you are reducing the amount of underpayment interest, add the amount on line 74 to the amount on line 70 of Form 1NPR. Adjust lines 71 and 72 accordingly. If line 73 of Form 1NPR shows an underpayment and you are reducing the amount of underpayment interest, add the amount on line 74 to the amount on line 73 of Form 1NPR. If the sum of lines 73 and 74 is greater than zero, enter the net amount on line 75. If the sum of lines 73 and 74 is less than zero, enter the net amount on line 70 as a positive number and complete lines 71 and 72 accordingly. Note: You may still owe interest (line 76) on the amount of tax you underpaid even if the sum of lines 73 and 74 is zero or an overpayment.

Line 75 Am ount You Owe Add lines 73 and 74 and enter the amount on line 75. The amount on lines 75 and 76 is the total amount you owe. You can pay online or by check, money order, or credit card. Do not include any 2026 estimated tax payments in your check, money order, or amount you charge. Instead, make the estimated tax payments separately. To pay online Go to the department's website at: tap.revenue.wi.gov/pay/_/.

To pay by check or money order Make your check or money order payable to the Wisconsin Department of Revenue. Paper clip it to the front of your Form 1NPR. If the name of the taxpayer does not match the printed name on the check, print the taxpayer's name on the memo line of the check.

If you e-filed your return and are paying by check or money order, attach your payment to Form PV. Mail Form PV and your payment to the address shown on Form PV. You can get this form by using our electronic payment interactive voucher on our website. Other payment methods You may also pay by credit card (MasterCard®, American Express®, Visa®, or Discover®), Apple Pay, or PayPal. To pay using one of these methods, go to the department's website at tap.revenue.wi.gov/pay. You will be redirected to the department's third-party processor at the appropriate step. A $1 transaction fee plus a processing fee of 2.25% will be charged by the service provider based on the amount you are paying. You will be told what the fee is during the transaction and you will have the option to either continue or cancel the transaction. For the most up to date information, see the department's webpage for Credit Card and Other Payment Options .

Line Instructions

# Line 75 -Amount You Owe - continued

Installment payments If you cannot pay the full amount shown as due on your tax return when you file, you may ask to make installment payments to the Department of Revenue. It is generally to your advantage to pay your liability in full rather than in installments. Installment agreements with the department are subject to a $20 installment agreement fee. In addition, bills not paid in full by the due date become liable for additional interest of 18% per year and a delinquent tax collection fee of the greater of $35 or 6.5% of the unpaid amount.

For more information concerning payments, go to revenue.wi.gov/Pages/OnlineServices/Pay.aspx . To obtain the Pay me nt Plan Request (Form A-771) go to revenue.wi.gov/DORForms/a-771.pdf . To file an installment agreement request electron - ically, go to revenue.wi.gov/Pages/HTML/payplan.aspx.

Note: Failure to pay your Wisconsin individual income tax may result in certification of your unpaid liability to the Treasury Offset Program. Federal law authorizes the U.S. Department of Treasury to reduce, or offset, any federal income tax refunds payable to you by the IRS to satisfy unpaid state income tax debts. Any unpaid liability will remain eligible for this offset until it is paid. Line 76 Int erest Interest on the amount you underpaid is 12% per year from the due date of your 2025 return. Figure the interest on the underpayment from line 73. Enter the amount of interest on line 76. Do not include this interest in the total on line 73 or 75. ■ Third party designee If you want to allow a tax preparer or tax preparation firm, family member, friend, or any other person you choose to discuss your 2025 tax return with the Department of Revenue, check "Yes" in the "Third Party Designee" area of your return. Also, enter the designee's name, phone number, and any five digits the designee chooses as a personal identification number (PIN). If you check "Yes," you, and your spouse if filing a joint return, are authorizing the department to discuss with the designee any questions that may arise during the processing of your return. You are also authorizing the designee to: • Give the department any information that is missing from your return • Call the department for information about the processing of your return or the status of your refund or payment(s) • Respond to certain department notices about math errors, offsets, and return preparation You are not authorizing the designee to receive any refund check, bind you to anything (including any additional tax liability), or otherwise represent you before the department. If you want to expand the designee's authorization, you must submit Form A-222, Power of Attorney. The authorization will automatically end no later than the due date (without regard to extensions) for filing your 2026 tax return. This is April 15, 2027, for most people. ■ Sign and date your return Sign and date your return in the space provided on page 4. Form 1N PR is not considered a valid return unless you sign it. Your spouse must also sign if it is a joint return. Keep a copy of your return for your records. ■ Wisconsin Identity Protection PIN If you received a Wisconsin Identity Protection PIN from the Department of Revenue, enter it in the Wisconsin Identity Protection PIN spaces provided to the right of your signature. You must correctly enter all seven characters of your Wisconsin Identity Protection PIN. If you didn't receive a Wisconsin Identity Protection PIN, leave these spaces blank. Caution: This Wisconsin Identity Protection PIN is different from any Identity Protection PIN you may have received from the IRS. If you and your spouse are filing a claim together and both the claimant and the claimant's spouse receive a Wisconsin Identity Protection PIN, enter both Wisconsin Identity Protection PINs in the spaces provided. For more information, see our Wisconsin Identity Protection PIN common questions at revenue.wi.gov/Pages/FAQS/IP-PIN.aspx .

2025 Standard Deduction Table For Form 1NPR Filers Caution Nonresident aliens and dual-status aliens are generally not permitted to claim the standard deduction. See instructions for line 34b. Continued on page 49 If your federal income (line 31 of Form 1NPR) is- And you are - At least Head of a Household Married filing jointly SingleBut less than Married filing separately If your federal income (line 31 of Form 1NPR) is- And you are - At least Head of a Household Married filing jointly SingleBut less than Married filing separately Your standard deduction is- Your standard deduction is- 0 13,390 13,560 25,110 11,930 17,520 13,390 13,500 13,560 25,110 11,919 17,520 13,500 14,000 13,560 25,110 11,859 17,520 14,000 14,500 13,560 25,110 11,760 17,520 14,500 15,000 13,560 25,110 11,661 17,520 15,000 15,500 13,560 25,110 11,562 17,520 15,500 16,000 13,560 25,110 11,463 17,520 16,000 16,500 13,560 25,110 11,364 17,520 16,500 17,000 13,560 25,110 11,265 17,520 17,000 17,500 13,560 25,110 11,167 17,520 17,500 18,000 13,560 25,110 11,068 17,520 18,000 18,500 13,560 25,110 10,969 17,520 18,500 19,000 13,560 25,110 10,870 17,520 19,000 19,500 13,560 25,110 10,771 17,520 19,500 20,000 13,536 25,110 10,672 17,475 20,000 20,500 13,476 25,110 10,573 17,362 20,500 21,000 13,416 25,110 10,474 17,250 21,000 21,500 13,356 25,110 10,375 17,137 21,500 22,000 13,296 25,110 10,277 17,025 22,000 22,500 13,236 25,110 10,178 16,912 22,500 23,000 13,176 25,110 10,079 16,800 23,000 23,500 13,116 25,110 9,980 16,687 23,500 24,000 13,056 25,110 9,881 16,574 24,000 24,500 12,996 25,110 9,782 16,462 24,500 25,000 12,936 25,110 9,683 16,349 25,000 25,500 12,876 25,110 9,584 16,237 25,500 26,000 12,816 25,110 9,485 16,124 26,000 26,500 12,756 25,110 9,387 16,011 26,500 27,000 12,696 25,110 9,288 15,899 27,000 27,500 12,636 25,110 9,189 15,786 27,500 28,000 12,576 25,110 9,090 15,674 28,000 28,500 12,516 25,102 8,991 15,561 28,500 29,000 12,456 25,003 8,892 15,449 29,000 29,500 12,396 24,904 8,793 15,336 29,500 30,000 12,336 24,805 8,694 15,223 30,000 30,500 12,276 24,707 8,595 15,11 1 30,500 31,000 12,216 24,608 8,497 14,998 31,000 31,500 12,156 24,509 8,398 14,886 31,500 32,000 12,096 24,410 8,299 14,773 32,000 32,500 12,036 24,311 8,200 14,661 32,500 33,000 11,976 24,212 8,101 14,548 33,000 33,500 11,916 24,113 8,002 14,435 33,500 34,000 11,856 24,014 7,903 14,323 34,000 34,500 11,796 23,915 7,804 14,210 34,500 35,000 11,736 23,817 7,705 14,098 35,000 35,500 11,676 23,718 7,607 13,985 35,500 36,000 11,616 23,619 7,508 13,873 36,000 36,500 11,556 23,520 7,409 13,760 36,500 37,000 11,496 23,421 7,310 13,647 37,000 37,500 11,436 23,322 7,211 13,535 37,500 38,000 11,376 23,223 7,112 13,422 38,000 38,500 11,316 23,124 7,013 13,310 38,500 39,000 11,256 23,025 6,914 13,197 39,000 39,500 11,196 22,927 6,815 13,085 39,500 40,000 11,136 22,828 6,717 12,972 40,000 40,500 11,076 22,729 6,618 12,859 40,500 41,000 11,016 22,630 6,519 12,747 41,000 41,500 10,956 22,531 6,420 12,634 41,500 42,000 10,896 22,432 6,321 12,522 42,000 42,500 10,836 22,333 6,222 12,409 42,500 43,000 10,776 22,234 6,123 12,297 43,000 43,500 10,716 22,135 6,024 12,184 43,500 44,000 10,656 22,036 5,925 12,071 44,000 44,500 10,596 21,938 5,827 11,959 44,500 45,000 10,536 21,839 5,728 11,846 45,000 45,500 10,476 21,740 5,629 11,734 45,500 46,000 10,416 21,641 5,530 11,621 46,000 46,500 10,356 21,542 5,431 11,508 46,500 47,000 10,296 21,443 5,332 11,396 47,000 47,500 10,236 21,344 5,233 11,283 47,500 48,000 10,176 21,245 5,134 11,171 48,000 48,500 10,116 21,146 5,035 11,058 48,500 49,000 10,056 21,048 4,936 10,946 49,000 49,500 9,996 20,949 4,838 10,833 49,500 50,000 9,936 20,850 4,739 10,720 50,000 50,500 9,876 20,751 4,640 10,608 50,500 51,000 9,816 20,652 4,541 10,495 51,000 51,500 9,756 20,553 4,442 10,383 51,500 52,000 9,696 20,454 4,343 10,270 52,000 52,500 9,636 20,355 4,244 10,158 52,500 53,000 9,576 20,256 4,145 10,045 53,000 53,500 9,516 20,158 4,046 9,932 53,500 54,000 9,456 20,059 3,948 9,820 54,000 54,500 9,396 19,960 3,849 9,707 54,500 55,000 9,336 19,861 3,750 9,595 55,000 55,500 9,276 19,762 3,651 9,482 55,500 56,000 9,216 19,663 3,552 9,370 56,000 56,500 9,156 19,564 3,453 9,257 56,500 57,000 9,096 19,465 3,354 9,144 57,000 57,500 9,036 19,366 3,255 9,036 57,500 58,000 8,976 19,268 3,156 8,976 58,000 58,500 8,916 19,169 3,058 8,916 58,500 59,000 8,856 19,070 2,959 8,856 59,000 59,500 8,796 18,971 2,860 8,796 59,500 60,000 8,736 18,872 2,761 8,736 60,000 60,500 8,676 18,773 2,662 8,676 60,500 61,000 8,616 18,674 2,563 8,616 61,000 61,500 8,556 18,575 2,464 8,556 61,500 62,000 8,496 18,476 2,365 8,496 62,000 62,500 8,436 18,378 2,266 8,436 62,500 63,000 8,376 18,279 2,168 8,376 63,000 63,500 8,316 18,180 2,069 8,316 63,500 64,000 8,256 18,081 1,970 8,256 64,000 64,500 8,196 17,982 1,871 8,196 64,500 65,000 8,136 17,883 1,772 8,136 65,000 65,500 8,076 17,784 1,673 8,076 65,500 66,000 8,016 17,685 1,574 8,016 66,000 66,500 7,956 17,586 1,475 7,956 66,500 67,000 7,896 17,488 1,376 7,896 67,000 67,500 7,836 17,389 1,278 7,836 67,500 68,000 7,776 17,290 1,179 7,776 68,000 68,500 7,716 17,191 1,080 7,716 68,500 69,000 7,656 17,092 981 7,656 69,000 69,500 7,596 16,993 882 7,596 69,500 70,000 7,536 16,894 783 7,536 70,000 70,500 7,476 16,795 684 7,476 70,500 71,000 7,416 16,696 585 7,416 71,000 71,500 7,356 16,598 486 7,356 71,500 72,000 7,296 16,499 388 7,296 72,000 72,500 7,236 16,400 289 7,236

2025 Standard Deduction Table For Form 1NPR Filers (continued from page 48) If your federal income (line 31 of Form 1NPR) is- Your standard deduction is- And you are - At least Head of a Household Married filing jointly SingleBut less than Married filing separately If your federal income (line 31 of Form 1NPR) is- Your standard deduction is- And you are - At least Head of a Household Married filing jointly SingleBut less than Married filing separately 102,500 103,000 3,576 10,367 0 3,576 103,000 103,500 3,516 10,269 0 3,516 103,500 104,000 3,456 10,170 0 3,456 104,000 104,500 3,396 10,071 0 3,396 104,500 105,000 3,336 9,972 0 3,336 105,000 105,500 3,276 9,873 0 3,276 105,500 106,000 3,216 9,774 0 3,216 106,000 106,500 3,156 9,675 0 3,156 106,500 107,000 3,096 9,576 0 3,096 107,000 107,500 3,036 9,477 0 3,036 107,500 108,000 2,976 9,379 0 2,976 108,000 108,500 2,916 9,280 0 2,916 108,500 109,000 2,856 9,181 0 2,856 109,000 109,500 2,796 9,082 0 2,796 109,500 110,000 2,736 8,983 0 2,736 110,000 110,500 2,676 8,884 0 2,676 110,500 11 1,000 2,616 8,785 0 2,616 111,000 11 1,500 2,556 8,686 0 2,556 111,500 112,000 2,496 8,587 0 2,496 112,000 112,500 2,436 8,489 0 2,436 112,500 113,000 2,376 8,390 0 2,376 113,000 113,500 2,316 8,291 0 2,316 113,500 114,000 2,256 8,192 0 2,256 114,000 114,500 2,196 8,093 0 2,196 114,500 115,000 2,136 7,994 0 2,136 115,000 115,500 2,076 7,895 0 2,076 115,500 116,000 2,016 7,796 0 2,016 116,000 116,500 1,956 7,697 0 1,956 116,500 117,000 1,896 7,599 0 1,896 117,000 117,500 1,836 7,500 0 1,836 117,500 118,000 1,776 7,401 0 1,776 118,000 118,500 1,716 7,302 0 1,716 118,500 119,000 1,656 7,203 0 1,656 119,000 119,500 1,596 7,104 0 1,596 119,500 120,000 1,536 7,005 0 1,536 120,000 120,500 1,476 6,906 0 1,476 120,500 121,000 1,416 6,807 0 1,416 121,000 121,500 1,356 6,709 0 1,356 121,500 122,000 1,296 6,610 0 1,296 122,000 122,500 1,236 6,511 0 1,236 122,500 123,000 1,176 6,412 0 1,176 123,000 123,500 1,116 6,313 0 1,116 123,500 124,000 1,056 6,214 0 1,056 124,000 124,500 996 6,1 15 0 996 124,500 125,000 936 6,016 0 936 125,000 125,500 876 5,917 0 876 125,500 126,000 816 5,819 0 816 126,000 126,500 756 5,720 0 756 126,500 127,000 696 5,621 0 696 127,000 127,500 636 5,522 0 636 127,500 128,000 576 5,423 0 576 128,000 128,500 516 5,324 0 516 128,500 129,000 456 5,225 0 456 129,000 129,500 396 5,126 0 396 129,500 130,000 336 5,027 0 336 130,000 130,500 276 4,929 0 276 130,500 131,000 216 4,830 0 216 131,000 131,500 156 4,731 0 156 131,500 132,000 96 4,632 0 96 132,000 132,500 36 4,533 0 36 72,500 73,000 7,176 16,301 190 7,176 73,000 73,500 7,116 16,202 91 7,116 73,500 74,000 7,056 16,103 0 7,056 74,000 74,500 6,996 16,004 0 6,996 74,500 75,000 6,936 15,905 0 6,936 75,000 75,500 6,876 15,806 0 6,876 75,500 76,000 6,816 15,708 0 6,816 76,000 76,500 6,756 15,609 0 6,756 76,500 77,000 6,696 15,510 0 6,696 77,000 77,500 6,636 15,411 0 6,636 77,500 78,000 6,576 15,312 0 6,576 78,000 78,500 6,516 15,213 0 6,516 78,500 79,000 6,456 15,114 0 6,456 79,000 79,500 6,396 15,015 0 6,396 79,500 80,000 6,336 14,916 0 6,336 80,000 80,500 6,276 14,818 0 6,276 80,500 81,000 6,216 14,719 0 6,216 81,000 81,500 6,156 14,620 0 6,156 81,500 82,000 6,096 14,521 0 6,096 82,000 82,500 6,036 14,422 0 6,036 82,500 83,000 5,976 14,323 0 5,976 83,000 83,500 5,916 14,224 0 5,916 83,500 84,000 5,856 14,125 0 5,856 84,000 84,500 5,796 14,026 0 5,796 84,500 85,000 5,736 13,928 0 5,736 85,000 85,500 5,676 13,829 0 5,676 85,500 86,000 5,616 13,730 0 5,616 86,000 86,500 5,556 13,631 0 5,556 86,500 87,000 5,496 13,532 0 5,496 87,000 87,500 5,436 13,433 0 5,436 87,500 88,000 5,376 13,334 0 5,376 88,000 88,500 5,316 13,235 0 5,316 88,500 89,000 5,256 13,136 0 5,256 89,000 89,500 5,196 13,038 0 5,196 89,500 90,000 5,136 12,939 0 5,136 90,000 90,500 5,076 12,840 0 5,076 90,500 91,000 5,016 12,741 0 5,016 91,000 91,500 4,956 12,642 0 4,956 91,500 92,000 4,896 12,543 0 4,896 92,000 92,500 4,836 12,444 0 4,836 92,500 93,000 4,776 12,345 0 4,776 93,000 93,500 4,716 12,246 0 4,716 93,500 94,000 4,656 12,147 0 4,656 94,000 94,500 4,596 12,049 0 4,596 94,500 95,000 4,536 11,950 0 4,536 95,000 95,500 4,476 11,851 0 4,476 95,500 96,000 4,416 11,752 0 4,416 96,000 96,500 4,356 11,653 0 4,356 96,500 97,000 4,296 11,554 0 4,296 97,000 97,500 4,236 11,455 0 4,236 97,500 98,000 4,176 11,356 0 4,176 98,000 98,500 4,116 11,257 0 4,116 98,500 99,000 4,056 11,159 0 4,056 99,000 99,500 3,996 11,060 0 3,996 99,500 100,000 3,936 10,961 0 3,936 100,000 100,500 3,876 10,862 0 3,876 100,500 101,000 3,816 10,763 0 3,816 101,000 101,500 3,756 10,664 0 3,756 101,500 102,000 3,696 10,565 0 3,696 102,000 102,500 3,636 10,466 0 3,636 Continued on page 50

2025 Standard Deduction Table For Form 1NPR Filers (continued from page 49) If your federal income (line 31 of Form 1NPR) is- And you are - At least Head of a Household Married filing jointly SingleBut less than Married filing separately If your federal income (line 31 of Form 1NPR) is- And you are - At least Head of a Household Married filing jointly SingleBut less than Married filing separately Your standard deduction is- Your standard deduction is- 132,500 133,000 0 4,434 0 0 133,000 133,500 0 4,335 0 0 133,500 134,000 0 4,236 0 0 134,000 134,500 0 4,137 0 0 134,500 135,000 0 4,039 0 0 135,000 135,500 0 3,940 0 0 135,500 136,000 0 3,841 0 0 136,000 136,500 0 3,742 0 0 136,500 137,000 0 3,643 0 0 137,000 137,500 0 3,544 0 0 137,500 138,000 0 3,445 0 0 138,000 138,500 0 3,346 0 0 138,500 139,000 0 3,247 0 0 139,000 139,500 0 3,149 0 0 139,500 140,000 0 3,050 0 0 140,000 140,500 0 2,951 0 0 140,500 141,000 0 2,852 0 0 141,000 141,500 0 2,753 0 0 141,500 142,000 0 2,654 0 0 142,000 142,500 0 2,555 0 0 142,500 143,000 0 2,456 0 0 143,000 143,500 0 2,357 0 0 143,500 144,000 0 2,258 0 0 144,000 144,500 0 2,160 0 0 144,500 145,000 0 2,061 0 0 145,000 145,500 0 1,962 0 0 145,500 146,000 0 1,863 0 0 146,000 146,500 0 1,764 0 0 146,500 147,000 0 1,665 0 0 147,000 147,500 0 1,566 0 0 147,500 148,000 0 1,467 0 0 148,000 148,500 0 1,368 0 0 148,500 149,000 0 1,270 0 0 149,000 149,500 0 1,171 0 0 149,500 150,000 0 1,072 0 0 150,000 150,500 0 973 0 0 150,500 151,000 0 874 0 0 151,000 151,500 0 775 0 0 151,500 152,000 0 676 0 0 152,000 152,500 0 577 0 0 152,500 153,000 0 478 0 0 153,000 153,500 0 380 0 0 153,500 154,000 0 281 0 0 154,000 154,500 0 182 0 0 154,500 155,000 0 83 0 0 155,000 155,169 0 17 0 0 155,169 or more 0 0 0 0

Continued on next page 2025 TAX TABLE FOR FORM 1NPR FILERS 7,000 7,100 247 247 247 7,100 7,200 250 250 250 7,200 7,300 254 254 254 7,300 7,400 257 257 257 7,400 7,500 261 261 261 7,500 7,600 264 264 264 7,600 7,700 268 268 268 7,700 7,800 271 271 271 7,800 7,900 275 275 275 7,900 8,000 278 278 278 8,000 8,100 282 282 282 8,100 8,200 285 285 285 8,200 8,300 289 289 289 8,300 8,400 292 292 292 8,400 8,500 296 296 296 8,500 8,600 299 299 299 8,600 8,700 303 303 303 8,700 8,800 306 306 306 8,800 8,900 310 310 310 8,900 9,000 313 313 313 9,000 9,100 317 317 317 9,100 9,200 320 320 320 9,200 9,300 324 324 324 9,300 9,400 327 327 327 9,400 9,500 331 331 331 9,500 9,600 334 334 334 9,600 9,700 338 338 338 9,700 9,800 341 341 341 9,800 9,900 345 345 345 9,900 10,000 348 348 350 10,000 10,100 352 352 354 10,100 10,200 355 355 358 10,200 10,300 359 359 363 10,300 10,400 362 362 367 10,400 10,500 366 366 372 10,500 10,600 369 369 376 10,600 10,700 373 373 380 10,700 10,800 376 376 385 10,800 10,900 380 380 389 10,900 11,000 383 383 394 3,000 3,100 107 107 107 3,100 3,200 110 110 1 10 3,200 3,300 114 114 1 14 3,300 3,400 117 117 1 17 3,400 3,500 121 121 121 3,500 3,600 124 124 124 3,600 3,700 128 128 128 3,700 3,800 131 131 131 3,800 3,900 135 135 135 3,900 4,000 138 138 138 4,000 4,100 142 142 142 4,100 4,200 145 145 145 4,200 4,300 149 149 149 4,300 4,400 152 152 152 4,400 4,500 156 156 156 4,500 4,600 159 159 159 4,600 4,700 163 163 163 4,700 4,800 166 166 166 4,800 4,900 170 170 170 4,900 5,000 173 173 173 5,000 5,100 177 177 177 5,100 5,200 180 180 180 5,200 5,300 184 184 184 5,300 5,400 187 187 187 5,400 5,500 191 191 191 5,500 5,600 194 194 194 5,600 5,700 198 198 198 5,700 5,800 201 201 201 5,800 5,900 205 205 205 5,900 6,000 208 208 208 6,000 6,100 212 212 212 6,100 6,200 215 215 215 6,200 6,300 219 219 219 6,300 6,400 222 222 222 6,400 6,500 226 226 226 6,500 6,600 229 229 229 6,600 6,700 233 233 233 6,700 6,800 236 236 236 6,800 6,900 240 240 240 6,900 7,000 243 243 243 0 20 0 0 0 20 40 1 1 1 40 100 2 2 2 100 200 5 5 5 200 300 9 9 9 300 400 12 12 12 400 500 16 16 16 500 600 19 19 19 600 700 23 23 23 700 800 26 26 26 800 900 30 30 30 900 1,000 33 33 33 1,000 1,100 37 37 37 1,100 1,200 40 40 40 1,200 1,300 44 44 44 1,300 1,400 47 47 47 1,400 1,500 51 51 51 1,500 1,600 54 54 54 1,600 1,700 58 58 58 1,700 1,800 61 61 61 1,800 1,900 65 65 65 1,900 2,000 68 68 68 2,000 2,100 72 72 72 2,100 2,200 75 75 75 2,200 2,300 79 79 79 2,300 2,400 82 82 82 2,400 2,500 86 86 86 2,500 2,600 89 89 89 2,600 2,700 93 93 93 2,700 2,800 96 96 96 2,800 2,900 100 100 100 2,900 3,000 103 103 103 Example The Smiths are filing a joint return. Their in come on line 37 of Form 1NPR is $28,653. First they find the $28,000 heading in the table. Then they find the $28,600 - 28,700 income line. Next, they find the column for married filing jointly and read down the column. The amount shown where the income line and the filing status column meet is $1,084. This is the tax amount they must write on line 38 of their return. Use this Tax Table if your income is less than $100,000. If $100,000 or more, use the Tax Computation Worksheet on page 57. If line 37 is - And you are - Your tax is - Single or Head of a household Married filing jointly Married filing separatelyAt least But less than And you are - Your tax is - Single or Head of a household Married filing jointly Married filing separatelyAt least But less than And you are - Your tax is - Single or Head of a household Married filing jointly Married filing separatelyAt least But less than 3,000 7,000 4,000 8,000 5,000 9,0001,000 6,000 10,0002,000 If line 37 is - If line 37 is - 28,500 28,600 1,124 1,080 1,168 28,600 28,700 1,128 1,084 1,172 28,700 28,800 1,133 1,089 1,177 28,800 28,900 1,137 1,093 1,181 28,900 29,000 1,142 1,098 1,186 Your tax is - Single or Head of a household Married filing jointly Married filing separatelyAt least But less than 

52 2025 Tax Table For Form 1NPR Filers - Continued Single or Head of a householdAt least But less than 11,000 12,000 23,000 23,100 882 838 926 23,100 23,200 886 842 930 23,200 23,300 891 847 935 23,300 23,400 895 851 939 23,400 23,500 900 856 944 23,500 23,600 904 860 948 23,600 23,700 908 864 952 23,700 23,800 913 869 957 23,800 23,900 917 873 961 23,900 24,000 922 878 966 24,000 24,100 926 882 970 24,100 24,200 930 886 974 24,200 24,300 935 891 979 24,300 24,400 939 895 983 24,400 24,500 944 900 988 24,500 24,600 948 904 992 24,600 24,700 952 908 996 24,700 24,800 957 913 1,001 24,800 24,900 961 917 1,005 24,900 25,000 966 922 1,010 25,000 25,100 970 926 1,014 25,100 25,200 974 930 1,018 25,200 25,300 979 935 1,023 25,300 25,400 983 939 1,027 25,400 25,500 988 944 1,032 25,500 25,600 992 948 1,036 25,600 25,700 996 952 1,040 25,700 25,800 1,001 957 1,045 25,800 25,900 1,005 961 1,049 25,900 26,000 1,010 966 1,054 26,000 26,100 1,014 970 1,058 26,100 26,200 1,018 974 1,062 26,200 26,300 1,023 979 1,067 26,300 26,400 1,027 983 1,071 26,400 26,500 1,032 988 1,076 26,500 26,600 1,036 992 1,080 26,600 26,700 1,040 996 1,084 26,700 26,800 1,045 1,001 1,089 26,800 26,900 1,049 1,005 1,093 26,900 27,000 1,054 1,010 1,098 27,000 27,100 1,058 1,014 1,102 27,100 27,200 1,062 1,018 1,106 27,200 27,300 1,067 1,023 1,11 1 27,300 27,400 1,071 1,027 1,1 15 27,400 27,500 1,076 1,032 1,120 27,500 27,600 1,080 1,036 1,124 27,600 27,700 1,084 1,040 1,128 27,700 27,800 1,089 1,045 1,133 27,800 27,900 1,093 1,049 1,137 27,900 28,000 1,098 1,054 1,142 28,000 28,100 1,102 1,058 1,146 28,100 28,200 1,106 1,062 1,150 28,200 28,300 1,111 1,067 1,155 28,300 28,400 1,115 1,071 1,159 28,400 28,500 1,120 1,076 1,164 28,500 28,600 1,124 1,080 1,168 28,600 28,700 1,128 1,084 1,172 28,700 28,800 1,133 1,089 1,177 28,800 28,900 1,137 1,093 1,181 28,900 29,000 1,142 1,098 1,186 11,000 11,100 387 387 398 11,100 11,200 390 390 402 11,200 11,300 394 394 407 11,300 11,400 397 397 41 1 11,400 11,500 401 401 416 11,500 11,600 404 404 420 11,600 11,700 408 408 424 11,700 11,800 411 411 429 11,800 11,900 415 415 433 11,900 12,000 418 418 438 12,000 12,100 422 422 442 12,100 12,200 425 425 446 12,200 12,300 429 429 451 12,300 12,400 432 432 455 12,400 12,500 436 436 460 12,500 12,600 439 439 464 12,600 12,700 443 443 468 12,700 12,800 446 446 473 12,800 12,900 450 450 477 12,900 13,000 453 453 482 13,000 13,100 457 457 486 13,100 13,200 460 460 490 13,200 13,300 464 464 495 13,300 13,400 467 467 499 13,400 13,500 471 471 504 13,500 13,600 474 474 508 13,600 13,700 478 478 512 13,700 13,800 481 481 517 13,800 13,900 485 485 521 13,900 14,000 488 488 526 14,000 14,100 492 492 530 14,100 14,200 495 495 534 14,200 14,300 499 499 539 14,300 14,400 502 502 543 14,400 14,500 506 506 548 14,500 14,600 509 509 552 14,600 14,700 513 513 556 14,700 14,800 517 516 561 14,800 14,900 521 520 565 14,900 15,000 526 523 570 15,000 15,100 530 527 574 15,100 15,200 534 530 578 15,200 15,300 539 534 583 15,300 15,400 543 537 587 15,400 15,500 548 541 592 15,500 15,600 552 544 596 15,600 15,700 556 548 600 15,700 15,800 561 551 605 15,800 15,900 565 555 609 15,900 16,000 570 558 614 16,000 16,100 574 562 618 16,100 16,200 578 565 622 16,200 16,300 583 569 627 16,300 16,400 587 572 631 16,400 16,500 592 576 636 16,500 16,600 596 579 640 16,600 16,700 600 583 644 16,700 16,800 605 586 649 16,800 16,900 609 590 653 16,900 17,000 614 593 658 17,000 17,100 618 597 662 17,100 17,200 622 600 666 17,200 17,300 627 604 671 17,300 17,400 631 607 675 17,400 17,500 636 611 680 17,500 17,600 640 614 684 17,600 17,700 644 618 688 17,700 17,800 649 621 693 17,800 17,900 653 625 697 17,900 18,000 658 628 702 18,000 18,100 662 632 706 18,100 18,200 666 635 710 18,200 18,300 671 639 715 18,300 18,400 675 642 719 18,400 18,500 680 646 724 18,500 18,600 684 649 728 18,600 18,700 688 653 732 18,700 18,800 693 656 737 18,800 18,900 697 660 741 18,900 19,000 702 663 746 19,000 19,100 706 667 750 19,100 19,200 710 670 754 19,200 19,300 715 674 759 19,300 19,400 719 677 763 19,400 19,500 724 681 768 19,500 19,600 728 684 772 19,600 19,700 732 688 776 19,700 19,800 737 693 781 19,800 19,900 741 697 785 19,900 20,000 746 702 790 20,000 20,100 750 706 794 20,100 20,200 754 710 798 20,200 20,300 759 715 803 20,300 20,400 763 719 807 20,400 20,500 768 724 812 20,500 20,600 772 728 816 20,600 20,700 776 732 820 20,700 20,800 781 737 825 20,800 20,900 785 741 829 20,900 21,000 790 746 834 21,000 21,100 794 750 838 21,100 21,200 798 754 842 21,200 21,300 803 759 847 21,300 21,400 807 763 851 21,400 21,500 812 768 856 21,500 21,600 816 772 860 21,600 21,700 820 776 864 21,700 21,800 825 781 869 21,800 21,900 829 785 873 21,900 22,000 834 790 878 22,000 22,100 838 794 882 22,100 22,200 842 798 886 22,200 22,300 847 803 891 22,300 22,400 851 807 895 22,400 22,500 856 812 900 22,500 22,600 860 816 904 22,600 22,700 864 820 908 22,700 22,800 869 825 913 22,800 22,900 873 829 917 22,900 23,000 878 834 922 And you are - Your tax is - Married filing jointly Married filing separately And you are - Your tax is - Single or Head of a household Married filing jointly Married filing separatelyAt least But less than And you are - Your tax is - Single or Head of a household Married filing jointly Married filing separatelyAt least But less than 17,000 23,000 18,000 24,000 19,000 25,000 20,000 26,000 21,000 27,000 If line 37 is - If line 37 is - 13,000 14,000 15,000 22,000 28,00016,000 If line 37 is - Continued on next page

Continued on next page 29,000 29,100 1,146 1,102 1,190 29,100 29,200 1,150 1,106 1,194 29,200 29,300 1,155 1,11 1 1,199 29,300 29,400 1,159 1,115 1,203 29,400 29,500 1,164 1,120 1,208 29,500 29,600 1,168 1,124 1,212 29,600 29,700 1,172 1,128 1,216 29,700 29,800 1,177 1,133 1,221 29,800 29,900 1,181 1,137 1,225 29,900 30,000 1,186 1,142 1,230 30,000 30,100 1,190 1,146 1,234 30,100 30,200 1,194 1,150 1,238 30,200 30,300 1,199 1,155 1,243 30,300 30,400 1,203 1,159 1,247 30,400 30,500 1,208 1,164 1,252 30,500 30,600 1,212 1,168 1,256 30,600 30,700 1,216 1,172 1,260 30,700 30,800 1,221 1,177 1,265 30,800 30,900 1,225 1,181 1,269 30,900 31,000 1,230 1,186 1,274 31,000 31,100 1,234 1,190 1,278 31,100 31,200 1,238 1,194 1,282 31,200 31,300 1,243 1,199 1,287 31,300 31,400 1,247 1,203 1,291 31,400 31,500 1,252 1,208 1,296 31,500 31,600 1,256 1,212 1,300 31,600 31,700 1,260 1,216 1,304 31,700 31,800 1,265 1,221 1,309 31,800 31,900 1,269 1,225 1,313 31,900 32,000 1,274 1,230 1,318 32,000 32,100 1,278 1,234 1,322 32,100 32,200 1,282 1,238 1,326 32,200 32,300 1,287 1,243 1,331 32,300 32,400 1,291 1,247 1,335 32,400 32,500 1,296 1,252 1,340 32,500 32,600 1,300 1,256 1,344 32,600 32,700 1,304 1,260 1,348 32,700 32,800 1,309 1,265 1,353 32,800 32,900 1,313 1,269 1,357 32,900 33,000 1,318 1,274 1,362 33,000 33,100 1,322 1,278 1,366 33,100 33,200 1,326 1,282 1,370 33,200 33,300 1,331 1,287 1,375 33,300 33,400 1,335 1,291 1,379 33,400 33,500 1,340 1,296 1,384 33,500 33,600 1,344 1,300 1,388 33,600 33,700 1,348 1,304 1,392 33,700 33,800 1,353 1,309 1,398 33,800 33,900 1,357 1,313 1,403 33,900 34,000 1,362 1,318 1,408 34,000 34,100 1,366 1,322 1,414 34,100 34,200 1,370 1,326 1,419 34,200 34,300 1,375 1,331 1,424 34,300 34,400 1,379 1,335 1,430 34,400 34,500 1,384 1,340 1,435 34,500 34,600 1,388 1,344 1,440 34,600 34,700 1,392 1,348 1,445 34,700 34,800 1,397 1,353 1,451 34,800 34,900 1,401 1,357 1,456 34,900 35,000 1,406 1,362 1,461 35,000 35,100 1,410 1,366 1,467 35,100 35,200 1,414 1,370 1,472 35,200 35,300 1,419 1,375 1,477 35,300 35,400 1,423 1,379 1,483 35,400 35,500 1,428 1,384 1,488 35,500 35,600 1,432 1,388 1,493 35,600 35,700 1,436 1,392 1,498 35,700 35,800 1,441 1,397 1,504 35,800 35,900 1,445 1,401 1,509 35,900 36,000 1,450 1,406 1,514 36,000 36,100 1,454 1,410 1,520 36,100 36,200 1,458 1,414 1,525 36,200 36,300 1,463 1,419 1,530 36,300 36,400 1,467 1,423 1,536 36,400 36,500 1,472 1,428 1,541 36,500 36,600 1,476 1,432 1,546 36,600 36,700 1,480 1,436 1,551 36,700 36,800 1,485 1,441 1,557 36,800 36,900 1,489 1,445 1,562 36,900 37,000 1,494 1,450 1,567 37,000 37,100 1,498 1,454 1,573 37,100 37,200 1,502 1,458 1,578 37,200 37,300 1,507 1,463 1,583 37,300 37,400 1,511 1,467 1,589 37,400 37,500 1,516 1,472 1,594 37,500 37,600 1,520 1,476 1,599 37,600 37,700 1,524 1,480 1,604 37,700 37,800 1,529 1,485 1,610 37,800 37,900 1,533 1,489 1,615 37,900 38,000 1,538 1,494 1,620 38,000 38,100 1,542 1,498 1,626 38,100 38,200 1,546 1,502 1,631 38,200 38,300 1,551 1,507 1,636 38,300 38,400 1,555 1,511 1,642 38,400 38,500 1,560 1,516 1,647 38,500 38,600 1,564 1,520 1,652 38,600 38,700 1,568 1,524 1,657 38,700 38,800 1,573 1,529 1,663 38,800 38,900 1,577 1,533 1,668 38,900 39,000 1,582 1,538 1,673 39,000 39,100 1,586 1,542 1,679 39,100 39,200 1,590 1,546 1,684 39,200 39,300 1,595 1,551 1,689 39,300 39,400 1,599 1,555 1,695 39,400 39,500 1,604 1,560 1,700 39,500 39,600 1,608 1,564 1,705 39,600 39,700 1,612 1,568 1,710 39,700 39,800 1,617 1,573 1,716 39,800 39,900 1,621 1,577 1,721 39,900 40,000 1,626 1,582 1,726 40,000 40,100 1,630 1,586 1,732 40,100 40,200 1,634 1,590 1,737 40,200 40,300 1,639 1,595 1,742 40,300 40,400 1,643 1,599 1,748 40,400 40,500 1,648 1,604 1,753 40,500 40,600 1,652 1,608 1,758 40,600 40,700 1,656 1,612 1,763 40,700 40,800 1,661 1,617 1,769 40,800 40,900 1,665 1,621 1,774 40,900 41,000 1,670 1,626 1,779 41,000 41,100 1,674 1,630 1,785 41,100 41,200 1,678 1,634 1,790 41,200 41,300 1,683 1,639 1,795 41,300 41,400 1,687 1,643 1,801 41,400 41,500 1,692 1,648 1,806 41,500 41,600 1,696 1,652 1,81 1 41,600 41,700 1,700 1,656 1,816 41,700 41,800 1,705 1,661 1,822 41,800 41,900 1,709 1,665 1,827 41,900 42,000 1,714 1,670 1,832 42,000 42,100 1,718 1,674 1,838 42,100 42,200 1,722 1,678 1,843 42,200 42,300 1,727 1,683 1,848 42,300 42,400 1,731 1,687 1,854 42,400 42,500 1,736 1,692 1,859 42,500 42,600 1,740 1,696 1,864 42,600 42,700 1,744 1,700 1,869 42,700 42,800 1,749 1,705 1,875 42,800 42,900 1,753 1,709 1,880 42,900 43,000 1,758 1,714 1,885 43,000 43,100 1,762 1,718 1,891 43,100 43,200 1,766 1,722 1,896 43,200 43,300 1,771 1,727 1,901 43,300 43,400 1,775 1,731 1,907 43,400 43,500 1,780 1,736 1,912 43,500 43,600 1,784 1,740 1,917 43,600 43,700 1,788 1,744 1,922 43,700 43,800 1,793 1,749 1,928 43,800 43,900 1,797 1,753 1,933 43,900 44,000 1,802 1,758 1,938 44,000 44,100 1,806 1,762 1,944 44,100 44,200 1,810 1,766 1,949 44,200 44,300 1,815 1,771 1,954 44,300 44,400 1,819 1,775 1,960 44,400 44,500 1,824 1,780 1,965 44,500 44,600 1,828 1,784 1,970 44,600 44,700 1,832 1,788 1,975 44,700 44,800 1,837 1,793 1,981 44,800 44,900 1,841 1,797 1,986 44,900 45,000 1,846 1,802 1,991

45,000 45,100 1,850 1,806 1,997 45,100 45,200 1,854 1,810 2,002 45,200 45,300 1,859 1,815 2,007 45,300 45,400 1,863 1,819 2,013 45,400 45,500 1,868 1,824 2,018 45,500 45,600 1,872 1,828 2,023 45,600 45,700 1,876 1,832 2,028 45,700 45,800 1,881 1,837 2,034 45,800 45,900 1,885 1,841 2,039 45,900 46,000 1,890 1,846 2,044 46,000 46,100 1,894 1,850 2,050 46,100 46,200 1,898 1,854 2,055 46,200 46,300 1,903 1,859 2,060 46,300 46,400 1,907 1,863 2,066 46,400 46,500 1,912 1,868 2,071 46,500 46,600 1,916 1,872 2,076 46,600 46,700 1,920 1,876 2,081 46,700 46,800 1,925 1,881 2,087 46,800 46,900 1,929 1,885 2,092 46,900 47,000 1,934 1,890 2,097 If line 37 is - And you are - Your tax is - Single or Head of a household Married filing jointly Married filing separatelyAt least But less than And you are - Your tax is - Single or Head of a household Married filing jointly Married filing separatelyAt least But less than And you are - Your tax is - Single or Head of a household Married filing jointly Married filing separatelyAt least But less than 35,000 41,000 36,000 42,000 37,000 43,00031,000 38,000 44,00032,000 29,000 30,000 39,000 45,00033,000 40,000 46,00034,000 If line 37 is - If line 37 is - 2025 Tax Table For Form 1NPR Filers - Continued

Continued on next page 47,000 47,100 1,938 1,894 2,103 47,100 47,200 1,942 1,898 2,108 47,200 47,300 1,947 1,903 2,1 13 47,300 47,400 1,951 1,907 2,1 19 47,400 47,500 1,956 1,912 2,124 47,500 47,600 1,960 1,916 2,129 47,600 47,700 1,964 1,920 2,134 47,700 47,800 1,969 1,925 2,140 47,800 47,900 1,973 1,929 2,145 47,900 48,000 1,978 1,934 2,150 48,000 48,100 1,982 1,938 2,156 48,100 48,200 1,986 1,942 2,161 48,200 48,300 1,991 1,947 2,166 48,300 48,400 1,995 1,951 2,172 48,400 48,500 2,000 1,956 2,177 48,500 48,600 2,004 1,960 2,182 48,600 48,700 2,008 1,964 2,187 48,700 48,800 2,013 1,969 2,193 48,800 48,900 2,017 1,973 2,198 48,900 49,000 2,022 1,978 2,203 49,000 49,100 2,026 1,982 2,209 49,100 49,200 2,030 1,986 2,214 49,200 49,300 2,035 1,991 2,219 49,300 49,400 2,039 1,995 2,225 49,400 49,500 2,044 2,000 2,230 49,500 49,600 2,048 2,004 2,235 49,600 49,700 2,052 2,008 2,240 49,700 49,800 2,057 2,013 2,246 49,800 49,900 2,061 2,017 2,251 49,900 50,000 2,066 2,022 2,256 50,000 50,100 2,070 2,026 2,262 50,100 50,200 2,074 2,030 2,267 50,200 50,300 2,079 2,035 2,272 50,300 50,400 2,083 2,039 2,278 50,400 50,500 2,088 2,044 2,283 50,500 50,600 2,093 2,048 2,288 50,600 50,700 2,098 2,052 2,293 50,700 50,800 2,103 2,057 2,299 50,800 50,900 2,109 2,061 2,304 50,900 51,000 2,114 2,066 2,309 51,000 51,100 2,119 2,070 2,315 51,100 51,200 2,125 2,074 2,320 51,200 51,300 2,130 2,079 2,325 51,300 51,400 2,135 2,083 2,331 51,400 51,500 2,140 2,088 2,336 51,500 51,600 2,146 2,092 2,341 51,600 51,700 2,151 2,096 2,346 51,700 51,800 2,156 2,101 2,352 51,800 51,900 2,162 2,105 2,357 51,900 52,000 2,167 2,110 2,362 52,000 52,100 2,172 2,114 2,368 52,100 52,200 2,178 2,118 2,373 52,200 52,300 2,183 2,123 2,378 52,300 52,400 2,188 2,127 2,384 52,400 52,500 2,193 2,132 2,389 52,500 52,600 2,199 2,136 2,394 52,600 52,700 2,204 2,140 2,399 52,700 52,800 2,209 2,145 2,405 52,800 52,900 2,215 2,149 2,410 52,900 53,000 2,220 2,154 2,415 53,000 53,100 2,225 2,158 2,421 53,100 53,200 2,231 2,162 2,426 53,200 53,300 2,236 2,167 2,431 53,300 53,400 2,241 2,171 2,437 53,400 53,500 2,246 2,176 2,442 53,500 53,600 2,252 2,180 2,447 53,600 53,700 2,257 2,184 2,452 53,700 53,800 2,262 2,189 2,458 53,800 53,900 2,268 2,193 2,463 53,900 54,000 2,273 2,198 2,468 54,000 54,100 2,278 2,202 2,474 54,100 54,200 2,284 2,206 2,479 54,200 54,300 2,289 2,211 2,484 54,300 54,400 2,294 2,215 2,490 54,400 54,500 2,299 2,220 2,495 54,500 54,600 2,305 2,224 2,500 54,600 54,700 2,310 2,228 2,505 54,700 54,800 2,315 2,233 2,51 1 54,800 54,900 2,321 2,237 2,516 54,900 55,000 2,326 2,242 2,521 55,000 55,100 2,331 2,246 2,527 55,100 55,200 2,337 2,250 2,532 55,200 55,300 2,342 2,255 2,537 55,300 55,400 2,347 2,259 2,543 55,400 55,500 2,352 2,264 2,548 55,500 55,600 2,358 2,268 2,553 55,600 55,700 2,363 2,272 2,558 55,700 55,800 2,368 2,277 2,564 55,800 55,900 2,374 2,281 2,569 55,900 56,000 2,379 2,286 2,574 56,000 56,100 2,384 2,290 2,580 56,100 56,200 2,390 2,294 2,585 56,200 56,300 2,395 2,299 2,590 56,300 56,400 2,400 2,303 2,596 56,400 56,500 2,405 2,308 2,601 56,500 56,600 2,411 2,312 2,606 56,600 56,700 2,416 2,316 2,61 1 56,700 56,800 2,421 2,321 2,617 56,800 56,900 2,427 2,325 2,622 56,900 57,000 2,432 2,330 2,627 57,000 57,100 2,437 2,334 2,633 57,100 57,200 2,443 2,338 2,638 57,200 57,300 2,448 2,343 2,643 57,300 57,400 2,453 2,347 2,649 57,400 57,500 2,458 2,352 2,654 57,500 57,600 2,464 2,356 2,659 57,600 57,700 2,469 2,360 2,664 57,700 57,800 2,474 2,365 2,670 57,800 57,900 2,480 2,369 2,675 57,900 58,000 2,485 2,374 2,680 58,000 58,100 2,490 2,378 2,686 58,100 58,200 2,496 2,382 2,691 58,200 58,300 2,501 2,387 2,696 58,300 58,400 2,506 2,391 2,702 58,400 58,500 2,511 2,396 2,707 58,500 58,600 2,517 2,400 2,712 58,600 58,700 2,522 2,404 2,717 58,700 58,800 2,527 2,409 2,723 58,800 58,900 2,533 2,413 2,728 58,900 59,000 2,538 2,418 2,733 59,000 59,100 2,543 2,422 2,739 59,100 59,200 2,549 2,426 2,744 59,200 59,300 2,554 2,431 2,749 59,300 59,400 2,559 2,435 2,755 59,400 59,500 2,564 2,440 2,760 59,500 59,600 2,570 2,444 2,765 59,600 59,700 2,575 2,448 2,770 59,700 59,800 2,580 2,453 2,776 59,800 59,900 2,586 2,457 2,781 59,900 60,000 2,591 2,462 2,786 60,000 60,100 2,596 2,466 2,792 60,100 60,200 2,602 2,470 2,797 60,200 60,300 2,607 2,475 2,802 60,300 60,400 2,612 2,479 2,808 60,400 60,500 2,617 2,484 2,813 60,500 60,600 2,623 2,488 2,818 60,600 60,700 2,628 2,492 2,823 60,700 60,800 2,633 2,497 2,829 60,800 60,900 2,639 2,501 2,834 60,900 61,000 2,644 2,506 2,839 61,000 61,100 2,649 2,510 2,845 61,100 61,200 2,655 2,514 2,850 61,200 61,300 2,660 2,519 2,855 61,300 61,400 2,665 2,523 2,861 61,400 61,500 2,670 2,528 2,866 61,500 61,600 2,676 2,532 2,871 61,600 61,700 2,681 2,536 2,876 61,700 61,800 2,686 2,541 2,882 61,800 61,900 2,692 2,545 2,887 61,900 62,000 2,697 2,550 2,892 62,000 62,100 2,702 2,554 2,898 62,100 62,200 2,708 2,558 2,903 62,200 62,300 2,713 2,563 2,908 62,300 62,400 2,718 2,567 2,914 62,400 62,500 2,723 2,572 2,919 62,500 62,600 2,729 2,576 2,924 62,600 62,700 2,734 2,580 2,929 62,700 62,800 2,739 2,585 2,935 62,800 62,900 2,745 2,589 2,940 62,900 63,000 2,750 2,594 2,945 63,000 63,100 2,755 2,598 2,951 63,100 63,200 2,761 2,602 2,956 63,200 63,300 2,766 2,607 2,961 63,300 63,400 2,771 2,611 2,967 63,400 63,500 2,776 2,616 2,972 63,500 63,600 2,782 2,620 2,977 63,600 63,700 2,787 2,624 2,982 63,700 63,800 2,792 2,629 2,988 63,800 63,900 2,798 2,633 2,993 63,900 64,000 2,803 2,638 2,998

64,000 64,100 2,808 2,642 3,004 64,100 64,200 2,814 2,646 3,009 64,200 64,300 2,819 2,651 3,014 64,300 64,400 2,824 2,655 3,020 64,400 64,500 2,829 2,660 3,025 64,500 64,600 2,835 2,664 3,030 64,600 64,700 2,840 2,668 3,035 64,700 64,800 2,845 2,673 3,041 64,800 64,900 2,851 2,677 3,046 64,900 65,000 2,856 2,682 3,051 If line 37 is - And you are - Your tax is - Single or Head of a household Married filing jointly Married filing separatelyAt least But less than And you are - Your tax is - Single or Head of a household Married filing jointly Married filing separatelyAt least But less than And you are - Your tax is - Single or Head of a household Married filing jointly Married filing separatelyAt least But less than 53,000 59,000 54,000 60,000 55,000 61,00049,000 56,000 62,00050,000 47,000 48,000 57,000 63,00051,000 58,000 64,00052,000 If line 37 is - If line 37 is - 2025 Tax Table For Form 1NPR Filers - Continued

65,000 65,100 2,861 2,686 3,057 65,100 65,200 2,867 2,690 3,062 65,200 65,300 2,872 2,695 3,067 65,300 65,400 2,877 2,699 3,073 65,400 65,500 2,882 2,704 3,078 65,500 65,600 2,888 2,708 3,083 65,600 65,700 2,893 2,712 3,088 65,700 65,800 2,898 2,717 3,094 65,800 65,900 2,904 2,721 3,099 65,900 66,000 2,909 2,726 3,104 66,000 66,100 2,914 2,730 3,1 10 66,100 66,200 2,920 2,734 3,1 15 66,200 66,300 2,925 2,739 3,120 66,300 66,400 2,930 2,743 3,126 66,400 66,500 2,935 2,748 3,131 66,500 66,600 2,941 2,752 3,136 66,600 66,700 2,946 2,756 3,141 66,700 66,800 2,951 2,761 3,147 66,800 66,900 2,957 2,765 3,152 66,900 67,000 2,962 2,770 3,157 67,000 67,100 2,967 2,774 3,163 67,100 67,200 2,973 2,778 3,168 67,200 67,300 2,978 2,783 3,173 67,300 67,400 2,983 2,788 3,179 67,400 67,500 2,988 2,793 3,184 67,500 67,600 2,994 2,798 3,189 67,600 67,700 2,999 2,804 3,194 67,700 67,800 3,004 2,809 3,200 67,800 67,900 3,010 2,814 3,205 67,900 68,000 3,015 2,819 3,210 68,000 68,100 3,020 2,825 3,216 68,100 68,200 3,026 2,830 3,221 68,200 68,300 3,031 2,835 3,226 68,300 68,400 3,036 2,841 3,232 68,400 68,500 3,041 2,846 3,237 68,500 68,600 3,047 2,851 3,242 68,600 68,700 3,052 2,857 3,247 68,700 68,800 3,057 2,862 3,253 68,800 68,900 3,063 2,867 3,258 68,900 69,000 3,068 2,872 3,263 69,000 69,100 3,073 2,878 3,269 69,100 69,200 3,079 2,883 3,274 69,200 69,300 3,084 2,888 3,279 69,300 69,400 3,089 2,894 3,285 69,400 69,500 3,094 2,899 3,290 69,500 69,600 3,100 2,904 3,295 69,600 69,700 3,105 2,910 3,300 69,700 69,800 3,110 2,915 3,306 69,800 69,900 3,116 2,920 3,31 1 69,900 70,000 3,121 2,925 3,316 70,000 70,100 3,126 2,931 3,322 70,100 70,200 3,132 2,936 3,327 70,200 70,300 3,137 2,941 3,332 70,300 70,400 3,142 2,947 3,338 70,400 70,500 3,147 2,952 3,343 70,500 70,600 3,153 2,957 3,348 70,600 70,700 3,158 2,963 3,353 70,700 70,800 3,163 2,968 3,359 70,800 70,900 3,169 2,973 3,364 70,900 71,000 3,174 2,978 3,369 71,000 71,100 3,179 2,984 3,375 71,100 71,200 3,185 2,989 3,380 71,200 71,300 3,190 2,994 3,385 71,300 71,400 3,195 3,000 3,391 71,400 71,500 3,200 3,005 3,396 71,500 71,600 3,206 3,010 3,401 71,600 71,700 3,211 3,016 3,406 71,700 71,800 3,216 3,021 3,412 71,800 71,900 3,222 3,026 3,417 71,900 72,000 3,227 3,031 3,422 72,000 72,100 3,232 3,037 3,428 72,100 72,200 3,238 3,042 3,433 72,200 72,300 3,243 3,047 3,438 72,300 72,400 3,248 3,053 3,444 72,400 72,500 3,253 3,058 3,449 72,500 72,600 3,259 3,063 3,454 72,600 72,700 3,264 3,069 3,459 72,700 72,800 3,269 3,074 3,465 72,800 72,900 3,275 3,079 3,470 72,900 73,000 3,280 3,084 3,475 73,000 73,100 3,285 3,090 3,481 73,100 73,200 3,291 3,095 3,486 73,200 73,300 3,296 3,100 3,491 73,300 73,400 3,301 3,106 3,497 73,400 73,500 3,306 3,11 1 3,502 73,500 73,600 3,312 3,116 3,507 73,600 73,700 3,317 3,122 3,512 73,700 73,800 3,322 3,127 3,518 73,800 73,900 3,328 3,132 3,523 73,900 74,000 3,333 3,137 3,528 74,000 74,100 3,338 3,143 3,534 74,100 74,200 3,344 3,148 3,539 74,200 74,300 3,349 3,153 3,544 74,300 74,400 3,354 3,159 3,550 74,400 74,500 3,359 3,164 3,555 74,500 74,600 3,365 3,169 3,560 74,600 74,700 3,370 3,175 3,565 74,700 74,800 3,375 3,180 3,571 74,800 74,900 3,381 3,185 3,576 74,900 75,000 3,386 3,190 3,581 75,000 75,100 3,391 3,196 3,587 75,100 75,200 3,397 3,201 3,592 75,200 75,300 3,402 3,206 3,597 75,300 75,400 3,407 3,212 3,603 75,400 75,500 3,412 3,217 3,608 75,500 75,600 3,418 3,222 3,613 75,600 75,700 3,423 3,228 3,618 75,700 75,800 3,428 3,233 3,624 75,800 75,900 3,434 3,238 3,629 75,900 76,000 3,439 3,243 3,634 76,000 76,100 3,444 3,249 3,640 76,100 76,200 3,450 3,254 3,645 76,200 76,300 3,455 3,259 3,650 76,300 76,400 3,460 3,265 3,656 76,400 76,500 3,465 3,270 3,661 76,500 76,600 3,471 3,275 3,666 76,600 76,700 3,476 3,281 3,671 76,700 76,800 3,481 3,286 3,677 76,800 76,900 3,487 3,291 3,682 76,900 77,000 3,492 3,296 3,687 77,000 77,100 3,497 3,302 3,693 77,100 77,200 3,503 3,307 3,698 77,200 77,300 3,508 3,312 3,703 77,300 77,400 3,513 3,318 3,709 77,400 77,500 3,518 3,323 3,714 77,500 77,600 3,524 3,328 3,719 77,600 77,700 3,529 3,334 3,724 77,700 77,800 3,534 3,339 3,730 77,800 77,900 3,540 3,344 3,735 77,900 78,000 3,545 3,349 3,740 78,000 78,100 3,550 3,355 3,746 78,100 78,200 3,556 3,360 3,751 78,200 78,300 3,561 3,365 3,756 78,300 78,400 3,566 3,371 3,762 78,400 78,500 3,571 3,376 3,767 78,500 78,600 3,577 3,381 3,772 78,600 78,700 3,582 3,387 3,777 78,700 78,800 3,587 3,392 3,783 78,800 78,900 3,593 3,397 3,788 78,900 79,000 3,598 3,402 3,793 79,000 79,100 3,603 3,408 3,799 79,100 79,200 3,609 3,413 3,804 79,200 79,300 3,614 3,418 3,809 79,300 79,400 3,619 3,424 3,815 79,400 79,500 3,624 3,429 3,820 79,500 79,600 3,630 3,434 3,825 79,600 79,700 3,635 3,440 3,830 79,700 79,800 3,640 3,445 3,836 79,800 79,900 3,646 3,450 3,841 79,900 80,000 3,651 3,455 3,846 80,000 80,100 3,656 3,461 3,852 80,100 80,200 3,662 3,466 3,857 80,200 80,300 3,667 3,471 3,862 80,300 80,400 3,672 3,477 3,868 80,400 80,500 3,677 3,482 3,873 80,500 80,600 3,683 3,487 3,878 80,600 80,700 3,688 3,493 3,883 80,700 80,800 3,693 3,498 3,889 80,800 80,900 3,699 3,503 3,894 80,900 81,000 3,704 3,508 3,899 81,000 81,100 3,709 3,514 3,905 81,100 81,200 3,715 3,519 3,910 81,200 81,300 3,720 3,524 3,915 81,300 81,400 3,725 3,530 3,921 81,400 81,500 3,730 3,535 3,926 81,500 81,600 3,736 3,540 3,931 81,600 81,700 3,741 3,546 3,936 81,700 81,800 3,746 3,551 3,942 81,800 81,900 3,752 3,556 3,947 81,900 82,000 3,757 3,561 3,952 82,000 82,100 3,762 3,567 3,958 82,100 82,200 3,768 3,572 3,963 82,200 82,300 3,773 3,577 3,968 82,300 82,400 3,778 3,583 3,974 82,400 82,500 3,783 3,588 3,979 82,500 82,600 3,789 3,593 3,984 82,600 82,700 3,794 3,599 3,989 82,700 82,800 3,799 3,604 3,995 82,800 82,900 3,805 3,609 4,000 82,900 83,000 3,810 3,614 4,005 If line 37 is - And you are - Your tax is - Single or Head of a household Married filing jointly Married filing separatelyAt least But less than And you are - Your tax is - Single or Head of a household Married filing jointly Married filing separatelyAt least But less than And you are - Your tax is - Single or Head of a household Married filing jointly Married filing separatelyAt least But less than 71,000 77,000 72,000 78,000 73,000 79,00067,000 74,000 80,00068,000 65,000 66,000 75,000 81,00069,000 76,000 82,00070,000 If line 37 is - If line 37 is - 2025 Tax Table For Form 1NPR Filers - Continued Continued on next page

56 2025 Tax Table For Form 1NPR Filers - Continued Single or Head of a householdAt least But less than 95,000 95,100 4,451 4,256 4,647 95,100 95,200 4,457 4,261 4,652 95,200 95,300 4,462 4,266 4,657 95,300 95,400 4,467 4,272 4,663 95,400 95,500 4,472 4,277 4,668 95,500 95,600 4,478 4,282 4,673 95,600 95,700 4,483 4,288 4,678 95,700 95,800 4,488 4,293 4,684 95,800 95,900 4,494 4,298 4,689 95,900 96,000 4,499 4,303 4,694 96,000 96,100 4,504 4,309 4,700 96,100 96,200 4,510 4,314 4,705 96,200 96,300 4,515 4,319 4,710 96,300 96,400 4,520 4,325 4,716 96,400 96,500 4,525 4,330 4,721 96,500 96,600 4,531 4,335 4,726 96,600 96,700 4,536 4,341 4,731 96,700 96,800 4,541 4,346 4,737 96,800 96,900 4,547 4,351 4,742 96,900 97,000 4,552 4,356 4,747 97,000 97,100 4,557 4,362 4,753 97,100 97,200 4,563 4,367 4,758 97,200 97,300 4,568 4,372 4,763 97,300 97,400 4,573 4,378 4,769 97,400 97,500 4,578 4,383 4,774 97,500 97,600 4,584 4,388 4,779 97,600 97,700 4,589 4,394 4,784 97,700 97,800 4,594 4,399 4,790 97,800 97,900 4,600 4,404 4,795 97,900 98,000 4,605 4,409 4,800 98,000 98,100 4,610 4,415 4,806 98,100 98,200 4,616 4,420 4,81 1 98,200 98,300 4,621 4,425 4,816 98,300 98,400 4,626 4,431 4,822 98,400 98,500 4,631 4,436 4,827 98,500 98,600 4,637 4,441 4,832 98,600 98,700 4,642 4,447 4,837 98,700 98,800 4,647 4,452 4,843 98,800 98,900 4,653 4,457 4,848 98,900 99,000 4,658 4,462 4,853 99,000 99,100 4,663 4,468 4,859 99,100 99,200 4,669 4,473 4,864 99,200 99,300 4,674 4,478 4,869 99,300 99,400 4,679 4,484 4,875 99,400 99,500 4,684 4,489 4,880 99,500 99,600 4,690 4,494 4,885 99,600 99,700 4,695 4,500 4,890 99,700 99,800 4,700 4,505 4,896 99,800 99,900 4,706 4,510 4,901 99,900 100,000 4,711 4,515 4,906 83,000 83,100 3,815 3,620 4,01 1 83,100 83,200 3,821 3,625 4,016 83,200 83,300 3,826 3,630 4,021 83,300 83,400 3,831 3,636 4,027 83,400 83,500 3,836 3,641 4,032 83,500 83,600 3,842 3,646 4,037 83,600 83,700 3,847 3,652 4,042 83,700 83,800 3,852 3,657 4,048 83,800 83,900 3,858 3,662 4,053 83,900 84,000 3,863 3,667 4,058 84,000 84,100 3,868 3,673 4,064 84,100 84,200 3,874 3,678 4,069 84,200 84,300 3,879 3,683 4,074 84,300 84,400 3,884 3,689 4,080 84,400 84,500 3,889 3,694 4,085 84,500 84,600 3,895 3,699 4,090 84,600 84,700 3,900 3,705 4,095 84,700 84,800 3,905 3,710 4,101 84,800 84,900 3,911 3,715 4,106 84,900 85,000 3,916 3,720 4,11 1 85,000 85,100 3,921 3,726 4,1 17 85,100 85,200 3,927 3,731 4,122 85,200 85,300 3,932 3,736 4,127 85,300 85,400 3,937 3,742 4,133 85,400 85,500 3,942 3,747 4,138 85,500 85,600 3,948 3,752 4,143 85,600 85,700 3,953 3,758 4,148 85,700 85,800 3,958 3,763 4,154 85,800 85,900 3,964 3,768 4,159 85,900 86,000 3,969 3,773 4,164 86,000 86,100 3,974 3,779 4,170 86,100 86,200 3,980 3,784 4,175 86,200 86,300 3,985 3,789 4,180 86,300 86,400 3,990 3,795 4,186 86,400 86,500 3,995 3,800 4,191 86,500 86,600 4,001 3,805 4,196 86,600 86,700 4,006 3,811 4,201 86,700 86,800 4,011 3,816 4,207 86,800 86,900 4,017 3,821 4,212 86,900 87,000 4,022 3,826 4,217 87,000 87,100 4,027 3,832 4,223 87,100 87,200 4,033 3,837 4,228 87,200 87,300 4,038 3,842 4,233 87,300 87,400 4,043 3,848 4,239 87,400 87,500 4,048 3,853 4,244 87,500 87,600 4,054 3,858 4,249 87,600 87,700 4,059 3,864 4,254 87,700 87,800 4,064 3,869 4,260 87,800 87,900 4,070 3,874 4,265 87,900 88,000 4,075 3,879 4,270 88,000 88,100 4,080 3,885 4,276 88,100 88,200 4,086 3,890 4,281 88,200 88,300 4,091 3,895 4,286 88,300 88,400 4,096 3,901 4,292 88,400 88,500 4,101 3,906 4,297 88,500 88,600 4,107 3,911 4,302 88,600 88,700 4,112 3,917 4,307 88,700 88,800 4,117 3,922 4,313 88,800 88,900 4,123 3,927 4,318 88,900 89,000 4,128 3,932 4,323 89,000 89,100 4,133 3,938 4,329 89,100 89,200 4,139 3,943 4,334 89,200 89,300 4,144 3,948 4,339 89,300 89,400 4,149 3,954 4,345 89,400 89,500 4,154 3,959 4,350 89,500 89,600 4,160 3,964 4,355 89,600 89,700 4,165 3,970 4,360 89,700 89,800 4,170 3,975 4,366 89,800 89,900 4,176 3,980 4,371 89,900 90,000 4,181 3,985 4,376 90,000 90,100 4,186 3,991 4,382 90,100 90,200 4,192 3,996 4,387 90,200 90,300 4,197 4,001 4,392 90,300 90,400 4,202 4,007 4,398 90,400 90,500 4,207 4,012 4,403 90,500 90,600 4,213 4,017 4,408 90,600 90,700 4,218 4,023 4,413 90,700 90,800 4,223 4,028 4,419 90,800 90,900 4,229 4,033 4,424 90,900 91,000 4,234 4,038 4,429 91,000 91,100 4,239 4,044 4,435 91,100 91,200 4,245 4,049 4,440 91,200 91,300 4,250 4,054 4,445 91,300 91,400 4,255 4,060 4,451 91,400 91,500 4,260 4,065 4,456 91,500 91,600 4,266 4,070 4,461 91,600 91,700 4,271 4,076 4,466 91,700 91,800 4,276 4,081 4,472 91,800 91,900 4,282 4,086 4,477 91,900 92,000 4,287 4,091 4,482 92,000 92,100 4,292 4,097 4,488 92,100 92,200 4,298 4,102 4,493 92,200 92,300 4,303 4,107 4,498 92,300 92,400 4,308 4,113 4,504 92,400 92,500 4,313 4,118 4,509 92,500 92,600 4,319 4,123 4,514 92,600 92,700 4,324 4,129 4,519 92,700 92,800 4,329 4,134 4,525 92,800 92,900 4,335 4,139 4,530 92,900 93,000 4,340 4,144 4,535 93,000 93,100 4,345 4,150 4,541 93,100 93,200 4,351 4,155 4,546 93,200 93,300 4,356 4,160 4,551 93,300 93,400 4,361 4,166 4,557 93,400 93,500 4,366 4,171 4,562 93,500 93,600 4,372 4,176 4,567 93,600 93,700 4,377 4,182 4,572 93,700 93,800 4,382 4,187 4,578 93,800 93,900 4,388 4,192 4,583 93,900 94,000 4,393 4,197 4,588 94,000 94,100 4,398 4,203 4,594 94,100 94,200 4,404 4,208 4,599 94,200 94,300 4,409 4,213 4,604 94,300 94,400 4,414 4,219 4,610 94,400 94,500 4,419 4,224 4,615 94,500 94,600 4,425 4,229 4,620 94,600 94,700 4,430 4,235 4,625 94,700 94,800 4,435 4,240 4,631 94,800 94,900 4,441 4,245 4,636 94,900 95,000 4,446 4,250 4,641 And you are - Your tax is - Married filing jointly Married filing separately And you are - Your tax is - Single or Head of a household Married filing jointly Married filing separatelyAt least But less than And you are - Your tax is - Single or Head of a household Married filing jointly Married filing separatelyAt least But less than 89,000 95,000 90,000 96,000 91,000 97,000 92,000 98,000 93,000 99,000 94,000 If line 37 is - If line 37 is - $100,000 or over - use the Tax Computation Worksheet on page 57 If line 37 is - 83,000 84,000 85,000 86,000 87,000 88,000

2025 Tax Computation Worksheet - Line 38 $215,530 or over $ x 7.65% (.0765) $ $5,455.92 $ Caution Use the Tax Computation Worksheet to figure your tax if your taxable income is $100,000 or more. Section A - Use if your filing status is Single or Head of household. Complete the row below that applies to you. Taxable income. If line 37 is - (a) Fill in the amount from line 37 (b) Multiplication amount (c) Multiply (a) by (b) (d) Subtraction amount (e) Subtract (d) from (c). Fill in the result here and on Form 1NPR, line 38 At least $100,000 but less than $323,290 $323,290 or over $ $ x 7.65% (.0765) $ x 5.3% (.053) $ $8,183.76 $ 586.44 $ $ Section B - Use if your filing status is Married filing jointly . Complete the row below that applies to you. Taxable income. If line 37 is - (a) Fill in the amount from line 37 (b) Multiplication amount (c) Multiply (a) by (b) (d) Subtraction amount (e) Subtract (d) from (c). Fill in the result here and on Form 1NPR, line 38 At least $100,000 but less than $431,060 $431,060 or over $ $ x 7.65% (.0765) $ x 5.3% (.053) $ $10,911.83 $ 781.92 $ $ Section C - Use if your filing status is Married filing separately. Complete the row below that applies to you. Taxable income. If line 37 is - (a) Fill in the amount from line 37 (b) Multiplication amount (c) Multiply (a) by (b) (d) Subtraction amount (e) Subtract (d) from (c). Fill in the result here and on Form 1NPR, line 38 At least $100,000 but less than $215,530 $ x 5.3% (.053) $ $ 390.96 $

# WISCONSIN SCHOOL DISTRICT NUMBER

Appearing below is an alphabetical listing of Wisconsin school districts. Full-year and part-year residents - refer to this listing and find the number of the district in which you lived on December 31, 2025. If you moved out of Wisconsin during 2025, fill in the number of the school district in which you lived before moving. Fill in this number in the name and address area of your return. Failure to include your school district number may delay the processing of your return and any refund due. Nonresidents - don't fill in this line. The listing is divided into two sections. SECTION I lists all districts which operate high schools. SECTION II lists those districts which operate schools having only elementary grades. Your school district will generally be the name of the municipality where the public high school is located which any children at your home would be entitled to attend. However, if such high school is a "union high school," refer to SECTION II and find the number of your elementary district. The listing has the names of the school districts only to help you find your district number. Don't write in the name of your school district or the name of any specific school. Fill in only your school district's number on the school district line in the name and address area of your return. For example: 1. If you lived in the city of Milwaukee, you will fill in the number 3619 on the school district line. 2. If you lived in the city of Hartford, you would refer to SECTION II and find the number 2443, which is the number for Jt. No. 1 Hartford ele­ mentary district. The following are other factors to consider in determining your school district number: 1. If you lived in one school district but worked in another, fill in the district number where you lived. 2. If you were temporarily living away from your permanent home, fill in the district number of your permanent home. Note If you can't identify your school district, contact your municipal clerk or local school for help.

# SECTION I - SCHOOL DISTRICTS OPERATING HIGH SCHOOLS

STEVENS POINT ........... 5607 STOCKBRIDGE .............. 5614 STOUGHTON ................. 5621 STRATFORD .................. 5628 STURGEON BAY ............ 5642 SUN PRAIRIE ................. 5656 SUPERIOR ..................... 5663 SURING .......................... 5670 THORP ........................... 5726 THREE LAKES ............... 5733 TIGERTON ..................... 5740 TOMAH ........................... 5747 TOMAHAWK ................... 5754 TOMORROW RIVER ......0126 TRI­COUNTY .................. 4375 TURTLE LAKE ................ 5810 TWO RIVERS ................. 5824 UNION GROVE UHS ........ * UNITY ............................. 0238 VALDERS ....................... 5866 VERONA ......................... 5901 VIROQUA ....................... 5985 WABENO ........................ 5992 WASHBURN ................... 6027 WASHINGTON ............... 6069 WATERFORD UHS ............. * WATERLOO .................... 6118 WATERTOWN ................. 6125 WAUKESHA .................... 6174 WAUNAKEE.................... 6181 WAUPACA ...................... 6195 WAUPUN ........................ 6216 WAUSAU ........................ 6223 WAUSAUKEE ................. 6230 WAUTOMA...................... 6237 WAUWATOSA ................. 6244 WAUZEKA­STEUBEN ....6251 WEBSTER ...................... 6293 WEST ALLIS­WEST MILWAUKEE .............. 6300 WEST BEND ................... 6307 WEST SALEM ................ 6370 WESTBY ......................... 6321 WEST DE PERE ............. 6328 WESTFIELD ................... 6335 WESTON ........................ 6354 WEYAUWEGA­ FREMONT ................. 6384 WHITEFISH BAY ............ 6419 WHITEHALL ................... 6426 WHITE LAKE .................. 6440 WHITEWATER ................ 6461 WHITNALL ...................... 6470 WILD ROSE .................... 6475 WILLIAMS BAY ............... 6482 WILMOT UHS ................... * WINNECONNE ............... 6608 WINTER .......................... 6615 WISCONSIN DELLS .......6678 WISCONSIN HEIGHTS ..0469 WISCONSIN RAPIDS .....6685 WITTENBERG­ BIRNAMWOOD ......... 6692 WONEWOC­UNION CENTER. ................... 6713 WRIGHTSTOWN ............ 6734 PESHTIGO ..................... 4305 PEWAUKEE .................... 4312 PHELPS .......................... 4330 PHILLIPS ........................ 4347 PITTSVILLE .................... 4368 PLATTEVILLE ................. 4389 PLUM CITY ..................... 4459 PLYMOUTH .................... 4473 PORTAGE ....................... 4501 PORT EDWARDS ........... 4508 PORT WASHINGTON­ SAUKVILLE ............... 4515 POTOSI .......................... 4529 POYNETTE..................... 4536 PRAIRIE DU CHIEN .......4543 PRAIRIE FARM ............... 4557 PRENTICE ...................... 4571 PRESCOTT .................... 4578 PRINCETON ................... 4606 PULASKI ......................... 4613

RACINE .......................... 4620 RANDOLPH .................... 4634 RANDOM LAKE .............. 4641 REEDSBURG ................. 4753 REEDSVILLE .................. 4760 RHINELANDER .............. 4781 RIB LAKE ........................ 4795 RICE LAKE ..................... 4802 RICHLAND...................... 4851 RIO ................................. 4865 RIPON AREA ................. 4872 RIVERDALE.................... 3850 RIVER FALLS ................. 4893 RIVER RIDGE ................. 4904 RIVER VALLEY ............... 5523 ROSENDALE­ BRANDON ................. 4956 ROSHOLT ....................... 4963 ROYALL .......................... 1673

# SAINT CROIX

CENTRAL .................. 2422 SAINT CROIX FALLS .....5019 SAINT FRANCIS ............. 5026 SAUK PRAIRIE ............... 5100 SENECA ......................... 5124 SEVASTOPOL ................ 5130 SEYMOUR ...................... 5138 SHAWANO ...................... 5264 SHEBOYGAN ................. 5271 SHEBOYGAN FALLS ......5278 SHELL LAKE .................. 5306 SHIOCTON ..................... 5348 SHOREWOOD ................ 5355 SHULLSBURG ................ 5362 SIREN ............................. 5376 SLINGER ........................ 5390 SOLON SPRINGS .......... 5397 SOMERSET .................... 5432 SOUTH MILWAUKEE .....5439 SOUTH SHORE .............. 4522 SOUTHERN DOOR CO ..5457

# SOUTHWESTERN

WISCONSIN .............. 2485 SPARTA .......................... 5460 SPENCER....................... 5467 SPOONER ...................... 5474 SPRING VALLEY ............ 5586 STANLEY­BOYD ............. 5593 MCFARLAND .................. 3381 MEDFORD ...................... 3409 MELLEN ......................... 3427 MELROSE­MINDORO ....3428 MENASHA ...................... 3430 MENOMINEE INDIAN .....3434 MENOMONEE FALLS ....3437 MENOMONIE ................. 3444 MEQUON­ THIENSVILLE ............ 3479 MERCER ........................ 3484 MERRILL ........................ 3500 MIDDLETON­CROSS PLAINS ...................... 3549 MILTON........................... 3612 MILWAUKEE ................... 3619 MINERAL POINT ............ 3633 MISHICOT ...................... 3661 MONDOVI ....................... 3668 MONONA GROVE .......... 3675 MONROE ........................ 3682 MONTELLO .................... 3689 MONTICELLO ................. 3696 MOSINEE ....................... 3787 MOUNT HOREB ............. 3794 MUKWONAGO ............... 3822 MUSKEGO­NORWAY .....3857

NECEDAH ...................... 3871 NEENAH ......................... 3892 NEILLSVILLE .................. 3899 NEKOOSA ...................... 3906 NEW AUBURN ................ 3920 NEW BERLIN .................. 3925 NEW GLARUS ................ 3934 NEW HOLSTEIN ............. 3941 NEW LISBON ................. 3948 NEW LONDON ............... 3955 NEW RICHMOND ........... 3962 NIAGARA ........................ 3969 NICOLET UHS .................. * NORRIS .......................... 3976 NORTH CRAWFORD .....2016 NORTH FOND DU LAC ..3983 NORTHERN OZAUKEE ..1945 NORTHLAND PINES ......1526 NORTHWOOD ................ 3654 NORWALK­ONTARIO­ WILTON ..................... 3990 OAK CREEK­ FRANKLIN ................. 4018 OAKFIELD ...................... 4025 OCONOMOWOC ............ 4060 OCONTO ........................ 4067 OCONTO FALLS ............. 4074 OMRO ............................. 4088 ONALASKA ..................... 4095 OOSTBURG ................... 4137 OREGON ........................ 4144 OSCEOLA ....................... 4165 OSHKOSH ...................... 4179 OSSEO­FAIRCHILD .......4186 OWEN­WITHEE .............. 4207 PALMYRA­EAGLE .......... 4221 PARDEEVILLE ................ 4228 PARKVIEW ..................... 4151 PECATONICA ................. 0490 PEPIN ............................. 4270 GREENFIELD ................. 2303 GREEN LAKE ................. 2310 GREENWOOD ................ 2394 GRESHAM ..................... 2415

HAMILTON ...................... 2420 HARTFORD UHS ............... * HAYWARD ...................... 2478 HIGHLAND ..................... 2527 HILBERT ......................... 2534 HILLSBORO ................... 2541 HOLMEN ........................ 2562 HORICON ....................... 2576 HORTONVILLE AREA .....2583 HOWARD­SUAMICO ......2604 HOWARDS GROVE ........ 2605 HUDSON ........................ 2611 HURLEY ......................... 2618 HUSTISFORD ................. 2625 INDEPENDENCE............ 2632 IOLA­SCANDINAVIA .......2639 IOWA­GRANT ................. 2646 ITHACA ........................... 2660 JANESVILLE................... 2695 JEFFERSON ................... 2702 JOHNSON CREEK ......... 2730 JUDA............................... 2737

KAUKAUNA .................... 2758 KENOSHA....................... 2793 KETTLE MORAINE ......... 1376 KEWASKUM ................... 2800 KEWAUNEE.................... 2814 KICKAPOO ..................... 5960 KIEL ................................ 2828 KIMBERLY ...................... 2835 KOHLER ......................... 2842

LA CROSSE.................... 2849 LADYSMITH ................... 2856 LA FARGE ...................... 2863 LAKE GENEVA­ GENOA CITY UHS ...... * LAKE HOLCOMBE ......... 2891 LAKELAND UHS ............... * LAKE MILLS ................... 2898 LANCASTER .................. 2912 LAONA ............................ 2940 LENA............................... 2961 LITTLE CHUTE ............... 3129 LODI ............................... 3150 LOMIRA .......................... 3171 LOYAL ............................. 3206 LUCK .............................. 3213 LUXEMBURG­CASCO....3220

MADISON ....................... 3269 MANAWA ........................ 3276 MANITOWOC ................. 3290 MAPLE ............................ 3297 MARATHON CITY ........... 3304 MARINETTE ................... 3311 MARION ......................... 3318 MARKESAN .................... 3325 MARSHALL ..................... 3332 MARSHFIELD ................. 3339 MAUSTON ...................... 3360 MAYVILLE....................... 3367 CLEAR LAKE .................. 1127 CLINTON ........................ 1134 CLINTONVILLE .............. 1141 COCHRANE­ FOUNTAIN CITY ........ 1155 COLBY ............................ 1162 COLEMAN ...................... 1169 COLFAX .......................... 1176 COLUMBUS .................... 1183 CORNELL ....................... 1204 CRANDON ...................... 1218 CRIVITZ .......................... 1232 CUBA CITY ..................... 1246 CUDAHY ......................... 1253 CUMBERLAND ............... 1260 D C EVEREST ................ 4970 DARLINGTON ................ 1295 DEERFIELD .................... 1309 DE FOREST ................... 1316 DELAVAN­DARIEN ......... 1380 DENMARK ...................... 1407 DE PERE ........................ 1414 DE SOTO ........................ 1421 DODGELAND ................. 2744 DODGEVILLE ................. 1428 DRUMMOND .................. 1491 DURAND­ARKANSAW ...1499

EAST TROY .................... 1540 EAU CLAIRE................... 1554 EDGAR ........................... 1561 EDGERTON .................... 1568 ELCHO ........................... 1582 ELEVA­STRUM ............... 1600 ELKHART LAKE­ GLENBEULAH ........... 1631 ELKHORN....................... 1638 ELK MOUND ................... 1645 ELLSWORTH .................. 1659 ELMBROOK .................... 0714 ELMWOOD ..................... 1666 EVANSVILLE .................. 1694

FALL CREEK .................. 1729 FALL RIVER .................... 1736 FENNIMORE .................. 1813 FLAMBEAU..................... 5757 FLORENCE CO ............. 1855 FOND DU LAC ................ 1862 FORT ATKINSON............ 1883 FRANKLIN ...................... 1900 FREDERIC...................... 1939 FREEDOM ...................... 1953

GALESVILLE­ETTRICK­ TREMPEALEAU ........ 2009 GERMANTOWN ............. 2058 GIBRALTAR .................... 2114 GILLETT ......................... 2128 GILMAN .......................... 2135 GILMANTON ................... 2142 GLENWOOD CITY .......... 2198 GOODMAN­ ARMSTRONG ........... 2212 GRAFTON ...................... 2217 GRANTON ...................... 2226 GRANTSBURG ............... 2233 GREEN BAY ................... 2289 GREENDALE .................. 2296 ABBOTSFORD ............... 0007 ADAMS­FRIENDSHIP.....0014 ALBANY .......................... 0063 ALGOMA ......................... 0070 ALMA .............................. 0084 ALMA CENTER ............... 0091 ALMOND­ BANCROFT ............... 0105 ALTOONA ....................... 0112 AMERY ........................... 0119 ANTIGO .......................... 0140 APPLETON ..................... 0147 ARCADIA ........................ 0154 ARGYLE ......................... 0161 ARROWHEAD UHS .......... * ASHLAND ....................... 0170 ASHWAUBENON ............ 0182 ATHENS.......................... 0196 AUBURNDALE ............... 0203 AUGUSTA ....................... 0217

BALDWIN­WOODVILLE .0231 BANGOR ........................ 0245 BARABOO ...................... 0280 BARNEVELD .................. 0287 BARRON ........................ 0308 BAYFIELD ....................... 0315 BEAVER DAM ................. 0336 BEECHER­DUNBAR­ PEMBINE .................. 4263 BELLEVILLE ................... 0350 BELMONT ....................... 0364 BELOIT ........................... 0413 BELOIT TURNER ........... 0422 BENTON ......................... 0427 BERLIN ........................... 0434 BIG FOOT UHS ................. * BIRCHWOOD ................. 0441 BLACK HAWK ................. 2240 BLACK RIVER FALLS .....0476 BLAIR­TAYLOR ............... 0485 BLOOMER ...................... 0497 BONDUEL ....................... 0602 BOSCOBEL AREA .......... 0609 BOWLER ........................ 0623 BOYCEVILLE .................. 0637 BRILLION ....................... 0658 BRODHEAD .................... 0700 BROWN DEER ............... 0721 BRUCE ........................... 0735 BURLINGTON ................ 0777 BUTTERNUT .................. 0840 CADOTT ......................... 0870 CAMBRIA­FRIESLAND ..0882 CAMBRIDGE .................. 0896 CAMERON...................... 0903 CAMPBELLSPORT ......... 0910 CASHTON ...................... 0980 CASSVILLE .................... 0994 CEDARBURG ................. 1015 CEDAR GROVE­ BELGIUM .................. 1029 CENTRAL/WESTOSHA .... * CHEQUAMEGON ........... 1071 CHETEK­ WEYERHAEUSER ....1080 CHILTON ........................ 1085 CHIPPEWA FALLS ......... 1092 CLAYTON ....................... 1120 School District No. GLENDALE­ RIVER HILLS .............. 2184 HARTFORD, JT #1 ........ 2443 HARTLAND­ LAKESIDE, JT #3 .......2460 HERMAN­NEOSHO­ RUBICON ................... 2525 HOLY HILL AREA ........... 2570 MINOCQUA, JT #1 ........ 3640 NORTH CAPE ................ 4690 NORTH LAKE ................. 3514 NORTH LAKELAND .......0616 NORWAY, JT #7 ............. 4011 PARIS, JT #1 ................. 4235 RANDALL, JT #1 ........... 4627 RAYMOND, #14 ............. 4686 UNION GROVE, JT #1 ...5859 WALWORTH, JT #1 .......6022 WASHINGTON­ CALDWELL ................. 6104 WATERFORD, JT #1 ...... 6113 WHEATLAND, JT #1 ......6412 WOODRUFF, JT #1 .......6720 YORKVILLE, JT #2 ........ 6748 *This is a "Union High School" district. Refer to Section II of this listing and determine the number of your elementary school district.

# SECTION II - SCHOOL DISTRICTS OPERATING ONLY ELEMENTARY SCHOOLS

School District No. School District No. School District No. School District No. School District No. LAC DU FLAMBEAU #1 .1848 LAKE COUNTRY ............ 3862 LAKE GENEVA, JT #1 ...2885 LINN, JT #4 .................... 3087 LINN, JT #6 .................... 3094 MAPLE DALE­ INDIAN HILL ................ 1897 MERTON COMMUNITY .3528 BRIGHTON, #1 ............... 0657 BRISTOL, #1 .................. 0665 DOVER, #1 .................... 1449 ERIN .............................. 1687 FONTANA, JT #8 ........... 1870 FOX POINT, JT #2 ......... 1890 GENEVA, JT #4 ............. 2044 GENOA CITY, JT #2 .......2051 RICHMOND ................... 3122 SALEM ........................... 5068 SHARON, JT #11 ........... 5258 SILVER LAKE, JT #1 .....5369 STONE BANK ................. 3542 SWALLOW ...................... 3510 TREVOR­WILMOT ......... 5780 TWIN LAKES, #4 ........... 5817

59 INDEX to Form 1NPR Instructions Page PagePage ABLE accounts ............... 22, 26 Address, where to file .............. 7 Adoption expenses ............... 26 Age ........................... 11 Aliens ................. 3, 14, 15, 27 Alimony ..................... 19, 25 Amended returns ... 7, 8, 14, 44, 45, 46 Amount you owe ................. 46 Archer MSA deduction ............ 26 Armed forces personnel ............ 3 Assembling your return . . . . . . . . . . . . . 6 Basis of assets ............ 20, 22, 27 Business income or loss ........... 19 Business moving expenses ........ 22 Capital gain and loss ............. 20 College savings accounts ....... 22, 26 Column A and B instructions ....... 16 Combat zone death .............. 26 Copies of prior returns ............ 12 Credit card payments ............. 46 Credits Additional child and dependent care . 30 Angel investment ......... 10, 36, 38 Biodiesel fuel production ......... 35 Blind worker transportation services 30 Business development ..... 23, 44, 45 Capital investment .............. 35 Community rehabilitation program 23, 35 Dairy and livestock farm investment ................... 35 Development zones ............. 35 Early stage seed investment 10, 35, 38 Earned income ................. 40 Economic development .......... 35 Electronic medical records ....... 36 Electronics and information technology manufacturing zone .................. 23, 44, 45 Employee college savings account contribution ........ 23, 35 Enterprise zone jobs ...... 23, 44, 45 Ethanol and biodiesel fuel pump ... 35 Farmland preservation ........ 23, 40 Health insurance risk-sharing ..... 35 Historic rehabilitation .... 9, 10, 35, 38 Homestead ................ 41, 45 Internet equipment .............. 36 Itemized deduction . . . . . . . . . . . . . . 29 Low-income housing ...... 10, 35, 38 Manufacturer's sales tax ......... 35 Manufacturing and agriculture .. 23, 35 Manufacturing investment ........ 35 Married couple ................. 34 Postsecondary education ........ 35 Repayment .................... 40 Research ............... 23, 35, 44 School property tax ............. 31 Tax paid to another state ......... 36 Technology zone ............... 35 Credits (continued) Veterans and surviving spouses property tax .................. 41 Working families ............... 34 Death of a taxpayer .............. 12 Dependents .................. 4, 28 Differences in federal and Wisconsin law ................. 16 Disability income exclusion ..... 17, 26 Disaster relief work .......... 4, 17, 19 Disregarded entity ................ 7 Dividend income ................. 18 Domicile ........................ 3 Donations ...................... 37 Educator expenses ............... 23 Electronic filing ................... 6 Estimated tax ............. 11, 39, 45 Exemptions ..................... 28 Extension of time to file ............ 5 Farm income or loss .............. 22 Farm loss carryover .............. 27 Filing assistance ................. 13 Filing status .................... 15 Forms-where to get .............. 13 Health savings accounts .......... 23 Income taxed by Wisconsin ......... 4 Installment payments ............. 47 Insurance policy sale ............. 27 Interest income .................. 18 Internal Revenue Service adjustments and amended returns . 11 Internet address ................. 13 IRA deduction ................... 25 IRA distributions ................. 20 Jury duty pay ................... 26 Legal residence (domicile) questionnaire ............... 16, 60 Long-term care insurance ...... 26, 29 Lump-sum distributions ........ 21, 22 Marital property income ........ 23, 27 Medical care insurance ........ 26, 29 Military pay ..................... 26 Modifications ................ 22, 26 Moving expenses ................ 23 Name and address ............... 14 Net operating loss ............... 27 Olympic medals and prize money . 26, 27 Organ donation ............... 27, 37 Other adjustments ............... 26 Other gains or losses ............. 20 Other income .................... 22 Partnership, trust, or estate ......... 21 Passive foreign investment company . 22 Penalties Early withdrawal . . . . . . . . . . . . . . . . 25 Fraudulent or reckless claim ...... 11 Inconsistent estate basis ......... 38 Not filing or filing incorrect return ... 11 Other ........................ 38 Retirement plans, IRAs, and MSAs .. 38 Selling assets purchased from related person ....................... 38 Pensions and annuities ........... 21 Physician or psychiatrist grant ...... 27 Private delivery services ........... 7 Private school tuition ............. 26 Publications .................... 13 Railroad retirement benefits ........ 26 Ratio .......................... 27 Recoveries of federal itemized deductions .................... 27 Refund .................... 7, 8, 44 Refunds, state income taxes ....... 19 Related entity expenses ........ 22, 27 Related party sales ............ 27, 38 Rents, royalties, partnerships, estates, trusts, etc. ............. 21 Repayment of income previously taxed . 27 Repayment of SUB benefits ........ 26 Reservists, performing artists and fee-basis government officials ..... 23 Residence, sale of ............... 20 Resident status ................ 3, 16 Retirement benefits ........... 21, 26 Rounding to whole dollars ......... 17 Sales and use tax due ............ 36 School district number ......... 15, 58 Self-employed health insurance ..... 25 Self-employed SEP and SIMPLE, etc. .24 Self-employment tax, deduction ..... 24 Sign your return ................. 47 Social security benefits ........... 22 Social security number ............ 14 Special conditions ............... 14 Standard deduction ........... 28, 48 Student loan interest . . . . . . . . . . . . . . 26 Tax ........................... 29 Tax district ..................... 15 Tax period ...................... 14 Tax-option (S) corporation ......... 21 Tax table ....................... 51 Third party designee ............. 47 Tips on paper filing ................ 6 Tuition and fees ................. 26 Underpayment interest ............ 45 Unemployment compensation ...... 22 Wages, residents of Illinois, Indiana, Kentucky, or Michigan ........... 17 Wages, salaries, tips, etc. ......... 17 When to file ...................... 5 Where to file ..................... 7 Which form to file ................. 5 Who must file .................... 4 Withholding ..................... 38

Full-year Wisconsin resident; did not change domicile from Wisconsin during 2025. Changed legal residence from Wisconsin during 2025; have not moved back to Wisconsin. Changed legal residence from Wisconsin during or before 2025; have moved back to Wisconsin. Changed legal residence to Wisconsin from (state or country) on (date) during 2025; no previous Wisconsin residency. If you check this box, do not complete the rest of the questionnaire. Was a nonresident of Wisconsin for all of 2025. Resident of (N onresident alien; please indicate country) 1. a. On what date did you move from Wisconsin? b. When you moved from Wisconsin, did you intend to move back to Wisconsin? If y es, when? c. If you moved back to Wisconsin, indicate date and explain the circumstances under which you moved back to Wisconsin. 2. Did you establish a legal residence in another state? If y es, in which state and on what date? 3. After establishing legal residency in the new state, list the dates you were in Wisconsin. 4. When were you physically present in your new state of legal residence (please list dates)? 5. Did your spouse and dependent children (if any) move to your new state of legal residence? If y es, when? 6. a. On what date did you begin working in your new state of legal residence? b. Was your job pe rmanent, te mporary, or se asonal? Ch eck one and explain 7. In your new state of legal residence, referred to in question 2, did you: a. Register to vote? If y es, when? If n o, why not? b. Purchase a home? If y es, when? If n o, why not? c. Obtain a driver's license? If y es, when? If n o, why not? d. Register an auto or other vehicle? If y es, when? If n o, why not? e. File resident income tax returns? If y es, what years filed? If n o, why not? 8. Since changing your legal residence from Wisconsin, have you: a. Performed services for income in Wisconsin? If y es, when? b. Purchased/renewed Wisconsin auto license plates? If y es, when? c. Renewed a Wisconsin driver's license? If y es, when? d. Voted in Wisconsin, in person or by absentee ballot? If y es, when? e. Attended or sent your children to Wisconsin schools? If y es, when? f. Purchased a Wisconsin resident hunting, fishing, or trapping license? If y es, when? Type of license? Co unty purchased in? g. Listed Wisconsin as your state of legal residence for purposes of your auto insurance? h. Listed Wisconsin as your state of legal residence for purposes of your will? i. Listed Wisconsin as your state of legal residence for purposes of any legal proceedings? If y es, when? j. Obtained or renewed any Wisconsin trade or professional licenses or union memberships? If y es, when? 9. If you answered "yes" to any of the questions 8a through 8j, please explain why you have taken such action. 10. Did you or your spouse own the real estate you occupied as your home while living in Wisconsin? If y es, have you disposed of it? If y es, when? If y ou still own the Wisconsin home, what use do you make of it and how often? 11. If you established a legal residence in a new state but are using a Wisconsin address on your 2025 tax returns, please explain. Legal Residence (Domicile) Questionnaire Your answers to these questions will be used to determine your legal residence. Certain types of income are either taxable or nontaxable to Wisconsin based upon whether you were a legal resident of Wisconsin at the time you received such income. Form 1NPR may be returned to you or its processing delayed if the questionnaire is not completed. If the questionnaire does not fit your situation or you want to submit additional information, include an additional sheet describing your particular circumstances. If you changed your legal residence from Wisconsin during 2024 or 2025 and you did not previously complete a questionnaire for that change, answer the following questions. SOCIAL SECURITY NUMBERNAME(S) Please  one: (If married filing joint return check one box for each spouse.) I-151 Legal Residence Questionnaire Wi sconsin Department of Revenue SpouseYou