1a, Wi-Z, & Telefile Wisconsin Income Tax Instructions (Page 18 of 32) in pdf

Line Instructions

To Pay by Check or Money Order Make

Exceptions You will not owe underpay-

• Persons divorced after June 20, 1996,

your check or money order payable to the

ment interest if your 2004 tax return was

who compute a refund – If your divorce

Wisconsin Department of Revenue. Write

for a tax year of 12 full months (or would

decree apportions any tax liability owed

your social security number on your check

have been had you been required to file)

to the department to your former

or money order. Paper clip it to the front

AND either of the following applies.

spouse, attach a copy of the decree to

of your Form 1A.

your Form 1A (or WI-Z). Write “Divorce

1. You had no tax liability for 2004 and

decree” at the top of page 1 of your

To Pay by Credit Card You may use your

you were a Wisconsin resident for all

return. This will prevent your refund from

Visa® Card, MasterCard®, American

of 2004, or

being applied against such tax liability.

Express® Card, or Discover® Card. To

2. The amounts on lines 32 and 33 on

pay by credit card, call toll free or access

• Persons divorced who file a joint return –

your 2005 return are at least as much

by Internet the service provider listed

If your divorce decree apportions any

as the tax shown on your 2004 return.

below. A convenience fee of 2.5%

refund to you or your former spouse, or

Your estimated tax payments for 2005

(minimum of $1) will be charged by the

between you and your former spouse,

must have been made on time and for

service provider based on the amount

the department will issue the refund to

the required amount.

paid. You will be told what the fee is during

the person(s) to whom the refund is

the transaction and have the option to

awarded under the terms of the divorce.

The tax shown on your 2004 return is the

continue or cancel the transaction. If you

Attach a copy of the portion of your

amount on line 24 of 2004 Form 1A minus

pay by credit card before filing your

divorce decree that relates to the tax

the amounts on lines 32 and 33.

return, enter on page 1 of Form 1A in the

refund to your Form 1A (or WI-Z). Write

bottom left corner the confirmation number

“Divorce decree – apportion refund” at

If you meet Exception 1 or 2, fill in 0 on

you were given at the end of the transac-

the top of page 1 of your return.

line 42, and write “Exception 1” or

tion and the tax amount you charged.

“Exception 2” to the right of line 42.

• If you are filing federal Form 8379,

Official Payments Corporation

Injured Spouse Claim and Allocation,

Figuring Underpayment Interest

attach a copy to your Form 1A (or WI-Z).

1-800-2PAY-TAX (1-800-272-9829)

Write “Form 8379” at the top of page 1

If the Exceptions above do not apply, see

1-866-621-4109 (Customer Service)

of your return.

Schedule U to find out if you owe under-

payment interest and to figure the amount

Do not attach a copy of your federal

you owe. In certain situations, you may

Note If you do not pay your Wisconsin

return to Form 1A unless you want the

be able to lower your interest. See the

income tax, the department may certify

department to compute your earned

Schedule U instructions.

the unpaid amount to the Treasury Offset

income credit.

Program. Under federal law, the U.S.

Fill in the underpayment interest from

Department of Treasury may reduce, or

Where to File

Schedule U on line 42. Add the amount

offset, any federal income tax refunds

of the underpayment interest to any tax

Mail your return to the Wisconsin

payable to you by the Internal Revenue

due and fill in the total on line 41. If you

Department of Revenue:

Service (IRS) to satisfy unpaid state

are due a refund, subtract the under-

income tax debts. Unpaid amounts remain

payment interest from the overpayment

If:

Use this address

eligible for this offset until paid.

on line 38. Attach Schedule U to Form 1A.

refund or

PO Box 59

Line 42

Underpayment Interest

no tax due

Madison WI 53785-0001

Sign and Date Your Return

You may owe underpayment interest if the

tax is due

PO Box 268

Form 1A is not considered a valid return

amount of Wisconsin income tax withheld

Madison WI 53790-0001

unless you sign it. If you are filing a joint

from your wages was less than your tax

return, your spouse must also sign. Keep

homestead

PO Box 34

liability, or if you had income that was not

a copy of your return for your records.

credit claimed

Madison WI 53786-0001

subject to withholding and you did not

make timely estimated tax payments. In

Attachments and Enclosures

Envelopes without enough postage will

general, in each quarter of the year you

be returned to you by the post office. Your

should be paying enough tax through with-

• Enclose a copy of each of your with-

envelope may need additional postage if

holding payments and quarterly estimated

holding statements.

it contains more than five pages or is

tax payments to cover the taxes you

oversized (for example, it is over ¼” thick).

• If you owe an amount, paper clip your

expect to owe for the tax year. For more

Include your complete return address.

payment to the front of Form 1A (unless

information, see “Estimated Tax Payments

paying by credit card).

Required for Next Year” on page 15.

Private Delivery Services You can use

• If you are filing under an extension, see

Underpayment interest applies if:

certain private delivery services approved

When to File/Extension of Time to File

by the IRS. The approved private delivery

• Line 41 is at least $200 and it is more

on page 3 for items you must attach.

services are listed in the instructions for

than 10% of the tax shown on your

your federal tax form. Items must be

return, or

• If you are claiming the earned income

delivered to Wisconsin Department of

credit, attach a copy of federal

• You did not pay enough estimated tax

Revenue, 2135 Rimrock Rd., Madison WI

Schedule EIC (and information on any

by any of the due dates. This is true even

53713. Private delivery services cannot

third qualifying child) to Form 1A.

if you are due a refund.

deliver items to P.O. boxes. The private

delivery service can tell you how to get

• If you claimed homestead credit, staple

The “tax shown on your return” is the

written proof of the mailing date.

Schedule H or H-EZ behind Form 1A.

amount on line 24 minus the amounts on

lines 34, 35, and 36.

1a, Wi-Z, & Telefile Wisconsin Income Tax Instructions Page 18

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