1a, Wi-Z, & Telefile Wisconsin Income Tax Instructions (Page 8 of 32) in pdf

Line Instructions

Form WI-Z

• You were legally separated under a final

School District Number

decree of divorce or separate mainte-

See the list of school district numbers on

Instructions for Form WI-Z are on the back

nance, or

page 24. Fill in the number of the school

of the form.

district in which you lived on Decem-

• You were widowed before January 1,

ber 31, 2005.

TeleFile

2005, and did not remarry in 2005.

The TeleFile worksheet and instructions

Rounding Off to Whole Dollars

Married filing joint return Most married

are on pages 25-28.

The form has preprinted zeros in the place

couples will pay less tax if they file a joint

used to enter cents. All amounts filled in

return. You may check the “married filing

Form 1A

the form should be rounded to the nearest

joint return” box if any of the following is

Follow these line instructions to complete

dollar. To do so, drop amounts under 50

true:

your Form 1A. Prepare one copy of

cents and increase amounts from 50 cents

• You were married as of December 31,

Form 1A for your records and another

to 99 cents to the next whole dollar. For

2005, or

copy to be filed with the department.

example, $129.39 becomes $129 and

$236.50 becomes $237.

• Your spouse died in 2005 and you did

Use black ink to complete the copy

not remarry in 2005, or

that you file with the department.

Round off all amounts. But if you have to

• Your spouse died in 2006 before filing a

add two or more amounts to figure the

2005 return.

Social Security Number

amount to fill in on a line, include cents

when adding and only round off the total.

Fill in your social security number. Also

A husband and wife may file a joint return

If completing the form by hand, do not use

fill in your spouse's social security num-

even if only one had income or if they did

commas when filling in amounts.

ber if married filing a joint return.

not live together all year. However, both

spouses must sign the return.

Note You must fill in your social security

CAUTION All references to federal forms

number even if you use the mailing label

on Forms 1A and WI-Z and instructions

Head of household If you qualify to file

from the cover of your tax booklet.

are based on drafts of federal forms

your federal return as head of household,

available as of the date this booklet was

you may also file as head of household

Name and Address

sent to the printer. If any line on the final

for Wisconsin. Unmarried individuals who

If your booklet has a mailing label with

federal form has changed, use the

paid over half the cost of keeping up a

your name on the front cover, peel off the

appropriate line on that final form.

home for a qualifying person (such as a

label. Place it in the name and address

child or parent) can use this filing status.

area of the tax return you file. If your name

Line 1

Wages, Salaries,

Certain married people who lived apart

or address is wrong, cross out any wrong

Tips, Etc.

from their spouse for the last 6 months of

information and print the correct informa-

2005 may also be able to use this status.

Fill in on line 1 the amount from line 7 of

tion clearly on the label. If you are married

your federal Form 1040A or 1040 or line 1

filing a joint return, check that your

If you do not have to file a federal return,

of Form 1040EZ.

spouse’s legal name is also on the label

contact any Department of Revenue office

and that it is correct. Do not use the label

to see if you qualify. If you file your federal

If the amount on line 1 of Form 1A includes

return as a qualifying widow(er), you may

if your name is not on it.

taxable scholarship or fellowship income

file your Wisconsin return as head of

not reported on a W-2, write “SCH” and

If you do not have a label, print or type

household.

the amount of that income in the space to

your legal name and address. If you are

the left of line 1.

married filing a joint return, fill in your

Note If you are married and your filing

spouse’s name (even if your spouse did

status is head of household, you should

Exception If you were a member of the

not have any income).

get Publication 109, Tax Information for

Reserves or National Guard and served

Married Persons Filing Separate Returns

on active duty, do not include on line 1

If you filed a joint return for 2004 and you

and Persons Divorced in 2005. This pub-

any military pay that was included on your

are filing a joint return for 2005 with the

lication has information on what income

W-2 and was:

same spouse, be sure to enter your

you must report. See page 3 for how to

names and social security numbers in the

• Received from the federal government,

get this publication.

same order as on your 2004 return.

• Received after being called into active

State Election Campaign Fund

federal service or into special state

Filing Status

You may designate $1 to this fund by

service authorized by the federal

Check one of the boxes to indicate your

checking the box on Form 1A. If you are

Department of Defense, and

filing status. More than one filing status

married, your spouse may also designate

may apply to you. If it does, choose the

• Paid to you for a period of time during

$1. Checking the box will neither change

one that will give you the lowest tax.

which you were on active duty.

your tax nor reduce your refund.

Caution The subtraction only applies to

Single You may check the “single” box if

Tax District

members of the Reserves or National

any of the following was true on

Check the proper box and fill in the name

Guard who are called into active federal

December 31, 2005:

of the Wisconsin city, village, or town in

service under 10 USC 12302(a) or

• You were never married, or

which you lived on December 31, 2005.

10 USC 12304 or into special state

Also fill in the name of the county.

service under 32 USC 502(f). However,

1a, Wi-Z, & Telefile Wisconsin Income Tax Instructions Page 8

Related Articles

Related forms

Related Categories