1a, Wi-Z, & Telefile Wisconsin Income Tax Instructions (Page 15 of 32) in pdf

Line Instructions

Married Filing a Joint Return

Line 26 (Line 13 on Form WI-Z)

Line 27

Endangered

Sales and Use Tax Due on

Resources Donation

• If the amount on line 12 of Form 1A

Out-of-State Purchases

With your gift, the Endangered Resources

(line 1 of Form WI-Z) is $18,000 or less,

Did you make any taxable purchases from

Program works to protect and manage

your working families tax credit is equal

out-of-state firms during 2005 on which

native plant and animal species, natural

to your tax. Fill in the amount from

sales and use tax was not charged? If yes,

communities and other natural features.

line 18 of Form 1A (line 7 of Form WI-Z)

you must report Wisconsin sales and use

Through the purchase and protection of

on line 21 of Form 1A (line 9 of

tax on these purchases on line 26 of

415 State Natural Areas, the Endangered

Form WI-Z).

Form 1A (line 13 on Form WI-Z) if they

Resources Program leads the way in

• If the amount on line 12 of Form 1A

were stored, used, or consumed in

restoration of populations and habitats of

(line 1 of Form WI-Z) is more than

Wisconsin. Taxable purchases include

rare and endangered species and

$18,000 but less than $19,000, use the

furniture, carpet, clothing, computers,

promotes appreciation, knowledge and

worksheet on page 10 to compute

books, CDs, DVDs, cassettes, video

stewardship of endangered resources for

your working families tax credit.

tapes, jewelry, coins purchased for more

present and future generations.

than face value, etc.

• If the amount on line 12 of Form 1A

Your donation supports preservation and

(line 1 of Form WI-Z) is $19,000 or more,

Example You purchased $300 of clothing

management of over 200 endangered and

fill in 0 on line 21 (line 9 of Form WI-Z).

through a catalog or over the Internet. No

threatened Wisconsin plants and animals

You do not qualify for the working

sales and use tax was charged. The

and our finest remaining examples of

families tax credit.

clothing was delivered in a county with a

prairies, forests and wetlands. All gifts (up

5% sales and use tax rate. You owe $15

to a total of $364,000) will be matched by

Line 22

Married Couple

Wisconsin tax ($300 x 5% = $15) on this

state general purpose revenue, which

Credit

purchase.

makes your gift twice as important.

You may be able to claim the married

Complete the worksheet below to deter-

couple credit if:

Consider a gift of $25, $50 or $75, or

mine whether you are liable for Wisconsin

choose your own amount to fill in on the

• You are married filing a joint return, and

sales and use tax.

Endangered Resources line on your

• You and your spouse are both

Wisconsin tax form. Your gift will either

employed.

Fill in the schedule on page 2 of Form 1A

to figure your credit. Each spouse must

Worksheet for Computing

list his or her earned income separately

Wisconsin Sales and Use Tax

in column (A) or (B) of the schedule.

1. Total purchases subject to Wisconsin sales and use

“Earned income” includes taxable wages,

tax (i.e., purchases on which no sales and use tax was

salaries, tips, disability income treated as

charged by the seller) . . . . . . . . . . . . . . . . . . . . . . . . . . . . $

wages, scholarships or fellowships (only

2. Sales and use tax rate

amounts reported on a W-2), and other

(see rate chart below) . . . . . . . . . . . . . . . . . . . . . . . . . . . .

employee compensation.

3. Amount of sales and use tax due (line 1 multiplied by

tax rate on line 2). Round this amount to the nearest dollar

Earned income does not include interest,

and fill in on line 26 of Form 1A (line 13 of Form WI-Z) . $

dividends, unemployment compensation,

IRA distributions, deferred compensation,

social security, pensions, annuities, or

income that is not taxable to Wisconsin.

Do not consider marital property laws,

Sales and Use Tax Rate Chart

marital property agreements, or unilateral

In all Wisconsin counties except those shown in a through c below, the tax rate

statements in figuring each spouse’s

was 5.5% for all of 2005.

earned income.

a. If storage, use, or consumption in 2005 was in one of the following counties,

Caution Earned income is generally the

the tax rate was 5.6%:

amount shown on line 1 of Form 1A. How-

Milwaukee

Ozaukee

Washington

ever, the following items that may be

included on line 1 of Form 1A cannot be

b. If storage, use, or consumption in 2005 was in one of the following counties,

used in computing the credit:

the tax rate was 5.1%:

Racine

Waukesha

• Deferred compensation

c. If storage, use, or consumption in 2005 was in one of the following counties,

• Scholarship and fellowship income not

the tax rate was 5%:

reported on a W-2.

Calumet

Fond du Lac

Menominee

Sheboygan

Clark

Kewaunee

Outagamie

Winnebago

Fill in the amount of your credit from line 6

Florence

Manitowoc

Rock

of the schedule on line 22 of Form 1A.

The maximum credit allowable is $480.

1a, Wi-Z, & Telefile Wisconsin Income Tax Instructions Page 15

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