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Schedule
R
Wisconsin Research Credits
2015
File with Wisconsin Form 1, 1NPR, 2, 3, 4, 4T, 5S, or 6
Wisconsin Department
Read instructions before filling in this schedule
of Revenue
Name
Identifying Number
Round Amounts to Nearest Dollar
.00
1
Enter Wisconsin research wage expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
.00
2
Enter Wisconsin research supplies expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
.00
3
Enter Wisconsin research computer rental expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
.00
4
Enter applicable percentage of Wisconsin contract research expenses . . . . . . . . . . . . . . . . . . . . . . . . . . 4
5
Enter expenses used to compute the federal orphan drug credit that qualify as Wisconsin research
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
.00
6
Add lines 1 through 5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
.00
7
Wages included on line 6 that qualify for the Wisconsin development zones credit . . . . . . . . . . . . . . . . . 7
.00
.00
8
Subtract line 7 from line 6. This is total Wisconsin research expenses. . . . . . . . . . . . . . . . . . . . . . . . . . . 8
Enter average Wisconsin qualified research expenses for the three prior years. If you did not have
9
qualified Wisconsin research expenses in one or more of the three prior years, check
()
the space
after the arrow, skip to line 10, and enter 0 on that line. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9
9a 2014 qualified research expenses . . . . . . . . . . . . . . . . . . . . . . . . 9a
.00
9b 2013 qualified research expenses . . . . . . . . . . . . . . . . . . . . . . . . 9b
.00
9c 2012 qualified research expenses . . . . . . . . . . . . . . . . . . . . . . . . 9c
.00
9d Total (add lines 9a through 9c). . . . . . . . . . . . . . . . . . . . . . . . . . . 9d
.00
9e Divide line 9d by 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9e
.00
10
Multiply line 9e by 50% (0.50) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
.00
Subtract line 10 from line 8. This is your eligible Wisconsin qualified research expenses . . . . . . . . . . . . 11
.00
11
12
Check one of the boxes below to indicate the credit being claimed and the credit rate that applies. If you are claiming more than
one research credit, see instructions. If the box on line 9 is checked, do not check one of the boxes. Proceed to line 13.
12a Qualified research activities (5.75%) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.05750
12a
12b Qualified research activities related to internal combustion engines (11.5%) . . . . . . . 0.11500
12b
12c Qualified research activities related to certain energy efficient products (11.5%) . . . . 0.11500
12c
If line 10 is -0- because you did not have qualified research expenses in one or more of the three prior
13
years, and checked the box on line 9, check one of the boxes below to indicate the credit being claimed
and the rate that applies. If you are claiming more than one research credit, see instructions.
13a Qualified research activities (2.875%) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.02875
13a
13b Qualified research activities related to internal combustion engines (5.75%) . . . . . . . 0.05750
13b
13c Qualified research activities related to certain energy efficient products (5.75%) . . . . 0.05750
13c
14
Multiply line 11 by the credit rate indicated on line 12 or line 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14
.00
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IC-031 (R. 2-16)