Free 2008 I-126 Schedule FC Instructions, Wisconsin farmland preservation credit - Wisconsin

FC
Reminders

Wisconsin farmland preservation credit
Instructions
Checklist:


2008

Caution
Before you complete your 2008 ScheduleFC, you mayberequiredtonotifythecountylandconservation committee.Seeline19instructiononpage9.

STOP checkoffthefollowingitems­

Beforemailingyourclaim,

Questions1to7onScheduleFCallanswered ALLhouseholdincomereported Only your household's ownership percentage of propertytaxesclaimed ALLarithmeticchecked ScheduleFCSIGNED ALLrequiredenclosuresincluded(seepage9) Claimassembled(DONOTSTAPLE,usepaperclips) intheproperorder,asfollows: · Wisconsinincomeorfranchisetaxform(Form1, 1NPR,2,4,or5) · ScheduleFC · 2008propertytaxbills · Enclosures b through k under "Enclosures Required"(seepage9) · Any additional farmland preservation credit information · OtherWisconsinschedulesandforms · Federaltaxform(Form1040,1041,or1120) · Federalschedules

· Individuals and corporations can file their income or franchise tax return and Schedule FC electronically. Additionalinformationisavailableonthedepartment's website,www.revenue.wi.gov,under"EServices." · Readtheinstructionscarefullytoavoiderrorsandhelp preventdelaysinreceivingyourcredit. · Fill in your property taxes on lines 11a and 11b of ScheduleFC,evenifyouusethemultiplemunicipality prorationmethodofcomputingyourcredit. · Fillintheactualnumberofacresonwhichyourclaim isbasedonScheduleFC,question4. · Signaturesbyboththezoningauthorityandthecounty land conservation committee (LCC) authority are requiredonyourzoningcertificate. · Be sure to use the correct percentage level of credit (seeline15instructiononpage8).



FEDERALPRIVACYACTIncompliancewithfederallaw,youareherebynotifiedthattherequestforyoursocialsecuritynumberontheWisconsinfarmlandpreservationcredit claimismadeundertheauthorityofSection71.59(2)(a)oftheWisconsinStatutes.Thedisclosureofthisnumberonyourclaimismandatory.Itisusedforidentificationpurposes throughouttheprocessing,filing,andauditingofyourclaim,andintheissuanceofrefundchecks.
I126 Printedon RecycledPaper

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GeneralInformation
3. You and your spouse must not claim homestead credit or the veterans and surviving spouses property tax credit for 2008. 4. The 2007 property taxes for the property on which the claim is based must have been paid in full. EXCEPTION: This condition may not apply if you compute your credit using the prior year's law method (see instructions for line 17, on page 9). 5. Your claim must be based on at least 35 acres of farmland. 6. PriortoJanuary1,2009(forfiscalyearfilers,priortothefirst day of your taxable year that begins in 2009), your farmland mustbesubjecttoacertifiedzoningordinance,oryoumusthave applied for a farmland preservation agreement or transition area agreement before July 1, 2008, and the agreement must have been executed. An agreement is considered executed when it has been approved by DATCP, and you have returned a signed and notarized copy of the agreement to that department. If you have any questions as to whether your agreement has been executed, please contact DATCP (see "Additional Help" on page 3). 7. If your farmland preservation agreement or transition area agreement expired in 2008 and was not extended, it must have expired on or after July 1, 2008. 8. The farmland on which the claim is based must have produced at least$6,000ofgrossfarmprofits(seedefinitiononpage3)during 2008oratleastatotalof$18,000ingrossfarmprofitsfor2006, 2007, and 2008 combined. If you rent out your farmland, the renter'sgrossfarmprofitsareusedtosatisfythisrequirement. EXCEPTION: If at least 35 acres of your farmland were enrolled in the Conservation Reserve Program, you do not have to meet thisgrossfarmprofitsrequirement.Thisexceptionmaynotapply if you compute your credit using the prior year's law method (see instructions for line 17, on page 9). 9. Youmustnothavebeennotifiedthatyouareinviolationofa soil and water conservation plan or standards for any farmland. However, if you receive a notice of cancellation of the noncompliancebeforethedeadlineforfilingyourclaim,youmaythenfile a claim by the deadline, provided the other conditions are met.

Your farmland preservation credit is based on both your household income and your property taxes. To receive the credit you must meet all the conditions listed under "Who May Qualify" and file a farmland preservation credit claim (Schedule FC). The 2008 credit is generally computed using the law in effect at the end of your taxable year that begins in 2008 (the "current year's law" method). However, if your farmland is subject to a farmland preservation agreement that was executed before August 15, 1991, you may compute your credit using the "prior year's law" method. Under this method, your 2008 household income and credit percentage are calculated based on the law in effect on the date your agreement was executed (see the instructions and worksheet on pages 9, 10, and 11 for more information). In these instructions, "DATCP" means the Wisconsin Department of Agriculture, Trade and Consumer Protection.

WHOMAYCLAIMTHECREDIT
A claimant must be the owner of farmland and may be any of the following: · Individuals ­ Individuals, partners in partnerships, members of limited liability companies (LLCs) treated as partnerships, shareholders of tax-option (S) corporations, and grantors of revocable trusts may claim the credit on their individual income tax returns. (See "Corporations" for information regarding publicly traded partnerships and LLCs treated as corporations.) Only one member of a household (husband, wife, and dependents while under age 18) may claim the credit. If two or more members of a household each qualify (for example, where a husband and wife are married filing separate returns), they must determine between themselves who the claimant will be. If they are unable to agree, the matter may be referred to the Secretary of Revenue, whose decision will be final. · Corporations ­ Corporations other than tax-option (S) corporations (see "Individuals") may claim the credit on their corporation franchise or income tax returns. This includes publicly traded partnerships and limited liability companies (LLCs) treated as corporations under Wisconsin Statutes. · Trusts and Estates ­ Trustees of qualifying trusts and personal representatives of estates may claim the credit on the trust or estate return. (See definition of "Owner" on page 3, for exceptions.)

WHOMAYQUALIFY
To qualify for the farmland preservation credit, you must meet all of the following conditions: 1. Youoranymemberofyourhousehold(seedefinitiononpage3) must have been the owner (see definition on page 3) of the Wisconsin farmland for which the credit is being claimed, during your taxable year that begins in 2008. 2. You must have been a resident of Wisconsin for the entire taxable year. The taxable year may be either calendar year 2008 or a fiscalyearbeginningin2008,butitmustbeforthesameperiod covered by your 2008 income tax return. A corporation must have been organized under the laws of Wisconsin.

WHENTOFILE
A 2008 farmland preservation credit claim must be filed not later than 4 years after the unextended due date of your 2008 tax return. For calendar year filers, the 2008 Schedule FC must be filed by April 15, 2013 (March 15, 2013, for corporations). This filing deadline applies whether you compute your credit using the prior year's law or current year's law method.

HOWANDWHERETOFILE
Schedule FC should be enclosed immediately behind the 2008 Wisconsin income or franchise tax return when it is filed. Your tax return and Schedule FC should be mailed to the address shown on the tax return.

GeneralInformation
Your farmland preservation credit will decrease any tax due or increase any tax refund. Only one refund check will be mailed for the combined farmland preservation credit and tax refund. If you previously filed your 2008 Wisconsin tax return and now wish to file a farmland preservation credit claim, do the following: · Complete an amended tax return and enclose Schedule FC with it. · Write "Tax Return Previously Filed" at the top of Schedule FC. · Include a complete copy of your 2008 Wisconsin and federal tax return, marked "Copy." · Mail them to the address shown on the tax return. If you are not required to file a 2008 Wisconsin tax return but wish to claim a farmland preservation credit, enclose Schedule FC and a schedule listing all sources and amounts of income with a Form 1, on which you fill in only the name and address area, and the amount of credit on line 46. Mail your farmland preservation credit claim to Wisconsin Department of Revenue, PO Box 59, Madison WI 53785-0001.

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TTYPHONEHELP
Telephone help is available using TTY equipment. Call (608) 267-1049 in Madison or (414) 227-4147 in Milwaukee. These numbers may be used for both farmland preservation credit assistance and refund inquiries.

PAYBACKOFCREDITS
If your farmland preservation agreement is terminated before its scheduled expiration date, or your farmland is rezoned out of an exclusive agricultural use district, you may be required to pay back all or part of the farmland preservation credits received. You may obtain more information about paybacks from DATCP (see "Additional Help" on this page).

DEFINITIONS
Owner An "owner" of farmland includes an individual, a corporation incorporated in Wisconsin (including a publicly traded partnership or limited liability company (LLC) treated as a corporation), a grantor of a revocable trust, a qualifying trust, an estate, each member of a partnership or association having a joint or common interest in land, each member of an LLC that is treated as a partnership, each shareholder of a tax-option (S) corporation, a vendee under a land contract, and a guardian on behalf of a ward. EXCEPTIONS: An owner qualifying for farmland preservation credit does not include a trust created by a nonresident, a trust that receives Wisconsin real property from a nonresident, or a trust in which a nonresident grantor retains a beneficial interest. An owner also does not include the estate of an individual who is a nonresident on the date of death. When farmland is subject to a life estate, the person who has an ownership interest and is operating the farm and paying the property taxes is the owner who may claim the credit. When property is transferred during the claim year by a method other than a sale, such as through gift, divorce, death, bankruptcy, foreclosure, or repossession, the owner of the property on the tax levy date is the owner who may claim the credit. The tax levy date is the date the property tax roll is delivered to the local treasurer for collection, usually in early December of each year. Household "Household" means an individual, his or her spouse if married, and all dependents while they are under age 18. When dependent children reach age 18, they are no longer considered members of your household for purposes of determining a farmland preservation credit. Gross farmprofits "Gross farm profits" means gross receipts, excluding rent, from the land's agricultural use, less the cost or other basis of livestock or other items purchased for resale that are sold or otherwise disposed of during the taxable year. Gross farm profits include the fair market value, at the time of disposition, of payments-in-kind received for placing land in federal programs. Gross farm profits do not include the fair market value of crops grown but not sold during the year, fuel tax credits or refunds, or a previous year's farmland preservation or farmland tax relief credit. If you rent out your farmland, gross farm profits are those of your renter, produced from your farmland. The renter's name and address should be filled in on question 7 of Schedule FC. If you are unsure whether the required gross farm profits were produced from the farmland you rented out, contact your renter to obtain this information.

ELECTRONICFILING
Individual farmland preservation credit claimants ­ If you file Schedule FC electronically, mail all of the required Schedule FC enclosures, along with a completed Form W-RA, Required Attachments for Electronic Filing, to Wisconsin Department of Revenue, PO Box 8967, Madison WI 53708-8967.

ADDITIONALHELP
To obtain more information about farmland preservation credit or help in preparing Schedule FC, or for a copy of Wisconsin Publication 503, Wisconsin Farmland Preservation Credit, you may contact any Department of Revenue office. The location and telephone number of the office nearest you may be listed in your telephone book. You may also e-mail a question to [email protected], access the department's website at www.revenue.wi.gov, phone (608) 266-2442 (Madison), or write to Wisconsin Department of Revenue, Audit Bureau, Mail Stop 5-144, PO Box 8906, Madison WI 53708-8906. These instructions include several references to contacting DATCP for information. You may contact DATCP at: Farmland Preservation Program, DATCP, PO Box 8911, Madison WI 53708-8911 (phone (608) 224-4634).

QUESTIONSABOUTREFUNDS
If you need to contact the Department of Revenue about your refund, please wait at least 10weeksafterfilingyourScheduleFC. Automated assistance is available by calling (608) 266-8100 in Madison or 1-866-WIS-RFND (1-866-947-7363, toll-free within the U.S. or Canada). If you need to speak with a person, assistance is available Monday through Friday from 7:45 a.m. to 4:15 p.m. by calling (608) 266-2772 in Madison or (414) 227-4000 in Milwaukee (long-distance charges, if applicable, will apply). If you call, you will need your social security number and the dollar amount of your refund. You may also get information on your refund using the department's secure Internet website at www.revenue.wi.gov or by writing to Wisconsin Department of Revenue, Mail Stop 5-77, PO Box 8949, Madison WI 53708-8949.

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InstructionsforScheduleFC
EXCEPTION: If you have a farmland preservation agreement executed before May 17, 1988, and you compute your credit using the prior year's law method, you do not qualify if your answer to question 5 is "No," regardless of your answer to question 6. LINES8THROUGH10.HOUSEHOLDINCOME These instructions are for computing household income using the current year's law method. For information about using the prior year's law method, refer to pages 9, 10, and 11. The instructions for Individuals apply to claimants who were single or married for the entire taxable year. Persons who became married or divorced during the taxable year should refer to Wisconsin Publication 503, Wisconsin Farmland Preservation Credit. See "Additional Help" on page 3 for information about obtaining Publication 503. In computing its household income, a corporation is also required to includethehouseholdincomeofeachcorporateshareholder of record at the end of the corporation's taxable year. Therefore, a corporation must also complete lines 8 through 10 to reflect the combined incomes of all its shareholders and their spouses and total farm income of dependents while under age 18 (see the lines 8 and 9 instructions for individuals). If the corporation files its claim on a fiscal year basis, the household income of shareholders and their spouses and dependents must be for that same fiscal year, even if they file on a calendar year basis for income tax purposes. Complete Worksheet 4 on page 14, listing the corporate shareholders' names, social security numbers, and ownership percentages and explaining each shareholder's household income (incomes reportable on lines 8 through 10 of Schedule FC). Enclose the completed Worksheet 4 with your Schedule FC. In these instructions, "Individuals" include partners, members of LLCs treated as partnerships, shareholders of tax-option (S) corporations, and grantors of revocable trusts. "Corporations" include publicly traded partnerships and LLCs treated as corporations but do NOT include tax-option (S) corporations. Line8. TaxableIncomeandDependents'FarmIncome · Line8a:Individuals­Online8a(1),fillintheincomefromyour 2008 Wisconsin income tax return (line 13 of Form 1 or line 32 of Form 1NPR). EXCEPTION:IfyouarefilingForm1NPRandline31,Wisconsin column, is more than line 16, Wisconsin column, subtract line 31 from line16andfillintheresultonline8a(1)asanegativenumber. Ifyouaremarriedfilingajointreturn,theincomeonline8a(1)must be the joint income of you and your spouse. If you are married filing separate returns, fill in your income on line 8a(1) and your spouse's income on line 8a(2) from both of your 2008 Wisconsin income tax returns. CAUTION: · You must include the total amount of any farmland preservation credit you received in your taxable year that began in 2008 as income on your 2008 Wisconsin tax return. Additional information is provided in Wisconsin Publication 503, Wisconsin Farmland Preservation Credit (see "Additional Help" on page 3 for information about obtaining Publication 503). · If your Wisconsin income tax return includes a deduction for a net operating loss (NOL) carryforward, be sure that this deduction has been computed correctly. More information about computing a Wis-

Because of the way farmland preservation credit claims are processed, please use BLACK INK to complete the Schedule FC. Schedule FC has preprinted zeros in the "cents" area of the entry lines. Amountsfilledinonthoselinesshouldberoundedtothenearest dollar. If completing Schedule FC by hand, do not use commas or dollarsignsinanyoftheamountsthatarefilledin.Formoretips, see page 3 of the instructions for Wisconsin Form 1.

NAMEANDADDRESSAREA
· All Claimants ­ Check to indicate whether you are an individual, a corporation, or a trust or estate. Also, if the claim is for other than a full calendar year, fill in the taxable year beginning and ending dates above the name and address area. · Individuals ­ Fill in your legal name, address, social security number, and telephone number. If you are married, also fill in the legal name and social security number of your spouse. · Corporations ­ Fill in the corporation's name in the "Claimant's legal last name" box and its federal employer identification number in the "Claimant's social security number" box. Also fill in the corporation's mailing address and telephone number. · Trusts and Estates ­ Fill in the trust's or estate's name in the "Claimant's legal last name" box. Fill in the name and title of the trustee, personal representative, or petitioner filing the claim in the "Spouse's legal last name" box. If Schedule FC is being filed by a trust, fill in the federal ID number (EIN) in the "Claimant's social security number" box. If Schedule FC is being filed by an estate, fill in the decedent's social security number in the "Claimant's social security number" box. Also fill in the address and telephone number of the trustee, personal representative, or petitioner.

LINE-BY-LINEINSTRUCTIONS
LINES1THROUGH7. QUESTIONS Read and answer questions 1 through 7 carefully. All the requested information must be furnished. If you do not qualify for farmland preservation credit, do not complete the rest of Schedule FC. Question2: If you are in noncompliance with a soil and water conservation plan or standard on any of your farmland, you do not qualify. However, if you subsequently receive a notice of cancellation of the noncompliance before the filing deadline and meet the other conditions, you may then file a claim by the deadline. Question3: If the 2007 property taxes for all of the farmland on which your claim is based are not paid in full, you do not qualify unless you have a farmland preservation agreement executed before May 17, 1988, and you compute your credit using the prior year's law method. Question4: If your claim is based on at least 35 acres, fill in the total number of acres rounded to the nearest whole acre. Fill in the total number of acres on which your claim is based, even if your property is co-owned with others (for example, if you have a 50% ownership interest in 100 acres on which your claim is based, fill in 100 acres, not 50). Fill in the actual number of acres, not "over 35," "50%," etc. If your claim is based on less than 35 acres (before rounding to the nearest whole acre), do not complete Schedule FC. You do not qualify for farmland preservation credit. Questions5and6: If your answers to both questions are "No," you do not qualify. If your answer to question 5 is "No" but your answer to question 6 is "Yes," you DO qualify, except as follows:

InstructionsforScheduleFC
consin NOL carryforward is available in Wisconsin Publication 120, Net Operating Losses for Individuals, Estates, and Trusts. If you and your spouse received taxable income in 2008 but were not required to file a tax return (for example, because income was under minimum filing requirements), fill in on line 8a(1) the amount that would have been reported if you had filed a return. Include a schedule showing how you arrived at the taxable income. If you had any dependents under age 18 during 2008, fill in the total farm income they received on the schedule below line 8a(3). Total farm income is the farm income, including wages, earned on the farm for which the claim applies. If a dependent turned 18 during the year, include the dependent's total farm income for the portion of the year that the dependent was under age 18. Fill in the total from the schedule on line 8a(3). · Line 8b: Corporations ­ Fill in on line 8b the income from either Form 5 (line 5 less farm net business loss offsets on line 6) or Form 4 (line 5 less farm net business loss offsets on line 12). CAUTION: A farm net business loss offset may not increase or produce a negative amount on Schedule FC, line 8b. If a corporation has a loss on Form 4 or 5, line 5, fill in that amount on line 8b. Do not increase the loss by any farm net business loss offset on Form 5, line 6 or Form 4, line 12. If a corporation has income on Form 4 or 5, line 5, but the amount of farm net business loss offset reduces that income below zero, fill in 0 on line 8b. · Line 8c: Trusts and Estates ­ Complete the following worksheet and fill in the total on line 8c (enclose a copy with your Schedule FC):

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depreciation, including car and truck mileage depreciation. Use the worksheet below to compute your depreciation that must be added back. · Corporations ­ If depreciation was deducted in computing taxable income filled in on line 8b, you must add back 1) farm depreciation in excess of $25,000, and 2) all nonfarm depreciation, including car and truck mileage depreciation. Also, a corporation must fill in on line 9a any depreciation required to be added back that was deducted by its shareholders and their spouses, and the farm depreciation of their dependents while under age 18 (see the line 9a instructions for individuals). · Trusts and Estates ­ If depreciation was deducted in computing taxable income filled in on line 8c, you must add back 1) farm depreciation in excess of $25,000, and 2) all nonfarm depreciation, including car and truck mileage depreciation. Carandtruckmileagedepreciation If you claimed the standard mileage rate on your 2008 farm, business, or rent schedule, 21¢ per mile is considered to be depreciation. Include this depreciation in the amount you add back on line 9a. EXCEPTION: The 21¢ per mile adjustment is not required for miles claimed after the adjusted basis of your car or truck reaches zero. If this applies to you, enclose a note explaining the situation. Section 179 expense Depreciation does not include Internal Revenue Code Section 179 expense.

DepreciationWorksheet
Fillinalldepreciation ColumnA ColumnB fromthefollowingsources: FARM NONFARM Carandtruckmileage(21¢permile)­ ScheduleC. . . . . . . . . . . . . . . . ............ ScheduleC-EZ. . . . . . . . . . . . . ............ ScheduleE. . . . . . . . . . . . . . . . ScheduleF. . . . . . . . . . . . . . . . Form4835 . . . . . . . . . . . . . . . . Other . . . . . . . . . . . . . . . . . . . . Otherdepreciation­ ScheduleC. . . . . . . . . . . . . . . . ............ ScheduleC-EZ. . . . . . . . . . . . . ............ ScheduleE­ Rentalproperty. . . . . . . . . . . Partnerships/LLCs . . . . . . . . . Tax-option(S)corporations. . Trustsandestates . . . . . . . . . ScheduleF. . . . . . . . . . . . . . . . Form4835. . . . . . . . . . . . . . . . Other . . . . . . . . . . . . . . . . . . . . Total. . . . . . . . . . . . . . . . . . . . . . . ............ Less$25,000offarmdepreciation ($25,000) 0 Subtotal.Iflessthanzero,fillin0 TotalofColumnsAandB.Fillinhere andonline9aofScheduleFC. . . . . . . .

IncomeWorksheet
Add: Incomedistributiondeductionfrom federalForm1041. . . . . . . . . . . . . . . Line5,WisconsinForm2. . . . . . . . . . . Line6b,WisconsinForm2. . . . . . . . . . Line6,column1,ScheduleA, page3,WisconsinForm2. . . . . . . . . Subtotal. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Less: Line12,column1,ScheduleA, page3,WisconsinForm2. . . . . . . . . ( Subtotal. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Addorsubtract,asappropriate,the distributableamountfromScheduleB, page3,WisconsinForm2. . . . . . . . . . . . . . Subtotal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Addorsubtract,asappropriate,thedifference betweenthefederalandWisconsinbasisof anyassetsoldbythetrustorestatethatis distributedtothebeneficiary . . . . . . . . . . . . Total(fillinonline8c). . . . . . . . . . . . . . . . . . .

)

Line9. OtherHouseholdIncomeandAdjustments · Line9a. Depreciation In computing household income, you may deduct only $25,000 per household of farm depreciation. This limitation applies to the aggregate depreciation from your farm, farm rental property, farm partnerships, farm LLCs, farm tax-option (S) corporations, and farm car and truck mileage. · Individuals ­ If depreciation was deducted in computing taxable income filled in on line 8a, you must add back 1) farm depreciation in excess of $25,000, and 2) all nonfarm

NOTE: If two or more items are included in the amount filled in on line 9a, enclose a worksheet similar to that above with your Schedule FC. · Line9b. NonfarmBusinessLosses NOTE: If you have more than one nonfarm business loss (for example, a rental loss and a partnership loss), determine the amount

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InstructionsforScheduleFC
9d. Capital gains not taxable ­ fill in the 60% capital gain exclusion for the sale of assets held more than one year, plus any other nontaxable capital gain. Example: You reported net gains of $3,000 from the sale of capital assets held more than one year, on Wisconsin Schedule WD. In computing Wisconsin taxable income, you deducted $1,800 ($3,000 x 60%) of this gain. On line 9d, fill in the $1,800 of capital gains not included in taxable income. 9e. Capital loss carryforwards ­ fill in the total of all capital loss carryforwards deducted in computing your Wisconsin taxable income. Example 1: In computing your Wisconsin taxable income, you deducted a capital loss carryforward of $500. Fill in the $500 capital loss carryforward on line 9e. Example 2: You reported a net gain of $400 from capital assets held less than one year on Wisconsin Schedule WD, consisting of 2008 gains of $1,400 and capital loss carryforward of $1,000. Fill in the capital loss carryforward of $1,000 on line 9e. 9h. Contributions to deferred compensation plans­ fill in any deferred compensation that you excluded from taxable income (generally from box 12 of your wage and tax statement, FormW2­shouldbeprecededbytheprefixD,E,F,G,H,S, or Y). 9i. Contributions to IRAs, self-employed SEP, SIMPLE and qualified plans ­ fill in any IRA deductions shown on your federal Form 1040 (line 32) or Form 1040A (line 17), selfemployedSEP,SIMPLEandqualifiedplandeductionsshown on Form 1040 (line 28). 9m. Gain from sale of home excluded for federal tax purposes ­ fill in the gain from the sale or exchange of your principal residence excluded for federal tax purposes. Enclose a schedule showing the computation of the gain. CAUTION: Do not include nonrecognized gain from an involuntary conversion (for example, destruction or condemnation) of your principal residence. 9p. Interest on state and municipal bonds ­ fill in any interest from state or municipal bonds that was not included in Wisconsin taxable income. 9r. IRA, SEP, SIMPLE, distributions from qualified plans, pension, annuity, railroad retirement, and veterans' pension or disability payments ­ fill in the GROSS amount of all payments received from these sources, except rollovers and any amount that is included in Wisconsin taxable income. If a pension or IRA distribution is rolled over to another plan, write "Rollover" on line 9r, and do not include it in household income. Example: In 2008, you received $3,500 in pensions, $2,700 of which is taxable income and is included on line 8a of Schedule FC. Fill in $800 ($3,500 ­ $2,700) on line 9r. NOTE: Taxable rollovers or conversions from one retirement plan to another, such as from a traditional IRA to a Roth IRA, should have been included as income on your Wisconsin return and may not be subtracted in determining household income.

to fill in on line 9b separately for each loss. Enclose a schedule listing each loss and amount included on line 9b. You may not reduce a nonfarm business loss by a net profit from another nonfarm business. Each nonfarm business must be reviewed separately. · Individuals ­ Fill in all nonfarm business losses that were included in the income filled in on line 8a. The amount of each nonfarm business loss should be determined without regard for any amortization, depreciation, depletion, and intangible drilling expenses of such nonfarm business. For each nonfarm business, determine the amount of nonfarm business loss to fill in on line 9b as follows: If nonfarm business loss is less than or equal to the total of nonfarm amortization, depreciation, depletion, and intangible drilling expenses, fill in 0 on line 9b. If nonfarm business loss is greater than the total of nonfarm amortization, depreciation, depletion, and intangible drilling expenses, subtract these expenses from the nonfarm business loss and fill in the result on line 9b. Example 1: You included a nonfarm rental loss of $5,000 in your income on line 8a of Schedule FC, which consisted of rental receipts of $20,000, reduced by depreciation of $10,000 and other expenses of $15,000. Since your nonfarm rental loss ($5,000) is less than your depreciation ($10,000), fill in 0 on line 9b. Example 2: Your income on line 8a of Schedule FC included a nonfarm business loss of $30,000 consisting of $15,000 of receipts, reduced by $25,000 of depreciation and $20,000 of other expenses. Since your nonfarm business loss ($30,000) is greater than your depreciation ($25,000), subtract the depreciation from the loss. Fill in $5,000 ($30,000 ­ $25,000) on line 9b. · Corporations ­ Fill in all nonfarm business losses, exclusive of depreciation, that were included in the income filled in on line 8b. Determine the amount to fill in on line 9b for each nonfarm business loss as follows: If nonfarm business loss is less than or equal to nonfarm depreciation, fill in 0 on line 9b. If nonfarm business loss is greater than nonfarm depreciation, subtract depreciation from the nonfarm business loss and fill in the result on line 9b. A corporation must also fill in nonfarm business losses included in the income of all its shareholders and their spouses (see the line 9b instructions for individuals). · Trusts and Estates ­ Fill in all nonfarm business losses, exclusive of amortization, depreciation, depletion, and intangible drilling expenses, that were included in the income filled in on line 8c. To determine the amount to fill in on line 9b for each nonfarm business loss, see line 9b instructions for individuals. · Lines9cThrough9z. · Individuals ­ Fill in lines 9c through 9z, as applicable. These are items that may be deducted or excluded in computing taxable income but not in computing household income for farmland preservation credit. In addition, if you had a dependent(s) in your household under age 18 who received farm income from the farm on which this claim is based, include on lines 9c through 9z the dependent's income items that relate directly to the farm business.

InstructionsforScheduleFC
9w. Scholarships, fellowships, and grants ­ fill in the total amount received from these sources in 2008 that was not included in Wisconsin income. NOTE: If scholarship or fellowship income is included in 2008 Wisconsin taxable income, and all or a portion of that same income was also included in household income on your 2007 farmland preservation credit claim, you may subtract the amount included in 2007 household income from your 2008 household income. Fill in the amount as a negative number on line 9w, and reduce your 2008 household income by this amount. 9x. Social security and SSI payments ­ fill in the total amount of social security and SSI payments received by you and your spouse that was not included in taxable income. Include the monthly premium amounts deducted for Medicare Parts A through D. The Medicare Part B premium deductions for 2008 were $96.40 per month for a total of $1,156.80 per person for the year. Include any social security death benefit received ($255), but do not include social security or SSI payments to your children or payments received under Title XX of the federal Social Security Act. 9y. Unemployment compensation ­ fill in any unemployment compensation received that was not included in Wisconsin taxable income. · Partners, LLC Members, and Tax-Option (S) Corporation Shareholders ­ If you or your spouse received income from a partnership, LLC treated as a partnership, or tax-option (S) corporation during 2008, include on lines 9c through 9z the distributive share of any of those items that were deducted or excluded by the partnership, LLC, or tax-option (S) corporation. To determine this, it may be necessary to contact the partnership, LLC, or tax-option (S) corporation. · Corporations ­ Using Worksheet 4 on page 14, corporations must fill in on lines 9c through 9z amounts that were deducted or excluded in computing Wisconsin taxable income by each corporate shareholder of record as of the end of the corporation's taxable year that began in 2008. The income items of the shareholder's spouse, and the farm-related income items of the shareholder's dependents under age 18, must also be included. See the instructions for individuals for explanations of the income items. Do not fill in items with respect to deductions or exclusions of the corporation itself. · Trusts and Estates ­ Fill in on lines 9c through 9z the income items as explained in the instructions for individuals. RepaidAmounts Nontaxable items of income that you received and included in household income in a prior year and were required to repay in 2008 may be subtracted from your 2008 household income. On your 2008 Schedule FC, subtract the amount repaid on thehouseholdincomelinetowhichtherepaymentrelates(fillinthe amount as a negative number). Enclose an explanation indicating the amount of repayment, and the year you received the income and included it on a Schedule FC. LINE11. PROPERTYTAXES · Line11aFill in the net property taxes levied during 2008 on the farmland and improvements owned by you or any member of your household on which your claim is based. Net property taxes are the net real estate taxes AFTER state aids, school tax credits, and the lottery and gaming credit, if applicable. Net property taxes do NOT include personal property taxes, special assessments, delinquent

7

interest, charges for services, dog license tax, or tax for managed forest land, woodland, or forest cropland. Do not include property taxes on property that is not included on a farmland preservation agreement, a transition area agreement, or a zoning certificate. If a property tax bill covers more property than the property on which the claim is based, refer to Worksheet 3 on page 13 to determine the amount of property taxes to fill in on line 11a. Enclose the completed Worksheet 3 with your Schedule FC. If you purchased or sold farmland during the taxable year, or if the farmland is owned by or with persons or entities other than yourself or a member of your household, see "Ownership" below. If any of the 2008 property tax bills show unpaid prior year property taxes, enclose a statement signed by your county treasurer indicating the date the 2007 property taxes were paid in full. (Note: If you have a farmland preservation agreement executed before May 17, 1988, and you compute your credit using the prior year's law method, the 2007 property taxes do not have to be paid and a statement from your county treasurer is not required.) Fill in line 11a even if you use the multiple municipality proration method (see page 12) to compute your farmland preservation credit. Fill in your share of the total amount of property taxes, even if your share exceeds $6,000 (fill in only your share). Example: You have a 50% ownership interest in the property on which your claim is based and the net 2008 property taxes are $13,000. Fill in $6,500 on line 11a (your 50% share of $13,000). Ownership If you purchased the property on which your claim is based during the taxable year, fill in on line 11a the total net property taxes less any amount allocated to the seller in the closing statement. If no amount is set forth in a closing statement, you may use the total net property taxes. If the farmland is subject to exclusive agricultural use zoning and the zoning certificate is not in your name, contact your local zoning authority to obtain a corrected certificate. If you purchased property subject to a farmland preservation agreement and you received a statement of transfer of property subject to a farmland preservation agreement, submit the executed copy. If none was received, submit a copy of the farmland preservation agreement currently in effect, as well as a copy of the DATA worksheet, which you can request from DATCP (see "Additional Help" on page 3). If you sold the property on which your claim is based during the taxable year, fill in on line 11a only that portion of the net property taxes that is allocated to you in the closing statement pertaining to the sale of the property. If the amount is not set forth in a closing statement, you may not use any of these property taxes in your computation. If the property on which your claim is based is owned by a partnership, LLC, or tax-option (S) corporation or is co-owned with persons or entities other than a member of your household, fill in on line 11a only the amount of net property taxes that reflects the ownership percentage of you and your household. If you purchased or sold property during the year, or if there are names on the property tax bills other than yours and your spouse's and 1) you did not verify your ownership percentage with a previous year's claim, or 2) your ownership percentage has changed since 2007, enclose a copy (not the original) of the appropriate document listed on page 8, to verify your (or your household's) ownership percentage. The document will remain a permanent part of your file. A claim submitted without proper verification may delay your

8

InstructionsforScheduleFC
are not eligible for a credit based on prior year's law, leave line 17 blank. Your allowable credit will be the largest of line 15a, 15b, 15c, 15d, 16, or 17. · Lines15aThrough15d. RegularCredit Unless your farmland qualifies for multiple percentages, your regular credit will be either 70%, 80%, or 100% of the amount on line 14. The following information will help to determine which percentage you should use. NOTE: The December 31, 2008, dates given below apply to claimants filing a calendar year claim. If your claim is based on a fiscal year, substitute the last day of your fiscal year that began in 2008 for the December 31, 2008, date. If you are uncertain of the agricultural zoning for your farmland, contact your local zoning administrator or DATCP (see "Additional Help" on page 3). · Farmland subject to exclusive agricultural use zoning: 100% ­ The farmland on which this claim is based is located in a county that has a certified agricultural preservation plan AND is in an area zoned for exclusive agricultural use under a certified county, city, village, or town ordinance. The agricultural preservation plan must have been in effect on December 31, 2008. The zoning ordinance must either have been in effect on December 31, 2008, or the farmland must have become subject to a city or village extraterritorial zoning ordinance during the year. 100% ­ The farmland on which this claim is based is subject to a transition area agreement applied for before July 1, 2008, AND is located in either 1) a city or village with a certified exclusive agricultural use zoning ordinance in effect on December 31, 2008, or 2) a town subject to a certified county exclusive agricultural use zoning ordinance in effect on December 31, 2008. 70% ­ The farmland on which this claim is based is located in an area zoned for exclusive agricultural use under a certified city, county, or village ordinance in effect on December 31, 2008, BUT the county in which the farmland is located had not adopted an agricultural preservation plan as of December 31, 2008. · Farmland subject to a farmland preservation agreement or a transition area agreement: 80% ­ The farmland on which this claim is based is subject to a farmland preservation agreement or a transition area agreement. If your farmland preservation agreement expired in 2008 and was not extended, or if your transition area agreement expired in 2008, the agreement must have expired on or after July 1, 2008, for you to qualify for the 2008 farmland preservation credit. If you applied for a farmland preservation agreement or transition area agreement in 2008, you must have applied for the agreement prior to July 1, 2008, for you to qualify for the credit. NOTE: If this farmland is located in a county with a certified agricultural preservation plan and is in an area zoned for exclusive agricultural use, you may qualify for 100% credit; see the 100% categories listed above. If all of the farmland qualifies for the same percentage, place a checkmark in the area designated on line 15a, 15b, or 15c to indicate the percentage of credit being claimed. Compute your credit by multiplying the amount from line 14 by this percentage. If part of the farmland qualifies for one percentage and another part qualifies for a different percentage because you have farmland in more than one municipality, place a checkmark in the area designated on line 15d. Compute your credit using Worksheet 2 (Multiple Municipality Proration) on page 12. Fill in line 15d (also

refund. Documents that you may submit to verify your ownership include: a. A closing statement and deed or land contract if you purchased or sold property during the year. The closing statement must be signed by both the buyer and the seller and show the legal description or parcel numbers of the property purchased or sold. b. A deed to verify your ownership percentage in co-owned property; your acquisition by a method other than purchase, such as by gift, repossession, etc.; or a life estate. c. A Wisconsin Schedule 3K-1 to verify your percentage of ownership of capital if you are a partner in a partnership (a partner's ownership percentage in farmland owned by the partnership is based oncapitalownershippercentage,notprofitorlosspercentage). d. A Wisconsin Schedule 5K-1 to verify your percentage of stock ownership if you are a tax-option (S) corporation shareholder. e. A land contract if you are a vendee purchasing property. f. Adivorcejudgment,includingthefinalstipulation,ifyouacquired full or partial ownership through a divorce. g. Afinaljudgmentinanestateifyouinheritedproperty. h. A certification of termination of joint tenancy if a joint tenant (or spouse) has died. i. A trust instrument if you are the trustee of a trust claiming the credit, the grantor of a revocable trust, or a grantor with a life estate. The following examples illustrate how to compute your share of property taxes on co-owned property. Example 1: You are a tenant-in-common with another person (not a member of your household). You each have a one-half ownership interest in the property. Your claim may be based on one-half of the property taxes. Example 2: You are one of three partners in a farm partnership that owns the farmland. Your Wisconsin Schedule 3K-1 indicates your ownership of capital is 50%, and the other two partners each have 25% ownership of capital. Your claim may be based on 50% of the property taxes.Claimsfiledbyyourpartnerswouldbebasedon25%ofthe property taxes for each partner. (Note: If a partnership is operating a farm owned by one of the partners rather than by the partnership, only the partner who owns the farmland may claim the credit.) Example 3: Your claim is based on six parcels of farmland. Three of the parcels are owned by a tax-option (S) corporation of which you own 50% of the stock. The other three parcels are owned solely by you. Your claim may be based on 50% of the property taxes for the three parcels owned by the tax-option (S) corporation and 100% of the property taxes for the three parcels you own solely. If your spouse is deceased but his or her name appears on the property tax bills, submit item h listed above to verify your ownership. Also, contact your county courthouse for information about listing your name on the property tax bills for future years. · Line11b Fill in the SMALLER of a) the amount on line 11a, or b) $6,000. LINES15THROUGH17. CREDITCOMPUTATION Complete lines 15a through 15d, 16, and 17, as applicable. Determine the amount of regular credit (lines 15a through 15d) that you are entitled to claim. Then compute the 10% special minimum credit and enter it on line 16. If you are eligible, compute the credit based on the prior year's law method and enter it on line 17. If you

InstructionsforScheduleFC
fill in line 11a), and leave lines 15a, 15b, and 15c blank. Enclose the completed worksheet with Schedule FC. · Line16. 10%SpecialMinimumCredit Regardless of the amount of your household income, you are entitled to a "10% special minimum credit" if you meet all of the conditions listed under "Who May Qualify" on page 2 and you compute your credit using the current year's law method. Compute the amount of this credit by multiplying the amount from line 11b by 10%. The maximum special minimum credit available is $600. · Line17. CreditBasedonPriorYear'sLaw You may compute your credit using this alternative method if your farmland is subject to a farmland preservation agreement that was executed before August 15, 1991. You must use the executed date shown on the front page of your agreement to determine if the required date is met, not the date of application. If you had an agreement that was extended to 25 years, use the executed date on your original agreement. CAUTION: To qualify for credit based on the prior year's law method, your farmland must be subject to a farmland preservation agreement. This is a written contract signed and executed by the land owner and DATCP. A farmland preservation agreement is not the same as a zoning certificate or as a certified agricultural preservation plan, which is a plan adopted by a county. If you qualify, compute your credit using Worksheet 1 on page 11 (instructions are on page 10). By completing the worksheet, you will recompute your 2008 household income by using the law as it existed when your farmland preservation agreement was executed. Your credit will be determined using the computation formula and credit percentage (70%) that were in effect at that time. Enclose the completed worksheet with Schedule FC. LINE18. FARMLANDPRESERVATIONCREDIT Compare the credits on lines 15a through 17. Fill in the largest of these amounts on line 18. Also, fill in the credit from line 18 on the proper line of your Wisconsin tax return, as indicated on Schedule FC. LINE19.CERTIFICATION If you submitted a zoning certificate with a previous year's farmland preservation credit claim, and no information on it has changed, you must notify the county land conservation committee that you intend to file a 2008 Schedule FC. You must also place a checkmark in the designated area to the right of line 19 to certify that both conditions have been met.

9

Do not enclose installment tax stubs, mortgage statements, computer printouts that are not signed by the county or municipal treasurer,canceledchecks,ormoneyorderreceiptsasverification of property taxes. They cannot be accepted as a substitute for the property tax bills. b. Zoningcertificate.If you submitted a zoning certificate with apreviousyear'sclaimandnothingonithaschanged,you donotneedtoencloseanotheronetoyour2008claimifyou completedline19. Ifyoudidnotsubmitazoningcertificatewithapreviousyear's claim or changes occurred during the claim year, enclose a copy ofyourzoningcertificate,certifiedfortheclaimyear(signedby both the local zoning authority and the county land conservation committee authority). Changes include a sale, purchase, or rezoning of part or all of your land or a change in ownership, parcel numbers, or acreage.

c. An executed farmland preservation agreement (copy, not original). If you have an agreement that was extended to 25 years, enclose a copy of the executed extension agreement. Also enclose a copy of the original agreement if the parcel numbers are not shown on the extension agreement. Include Exhibit "A," if made part of the original agreement to provide the legal description of the property. d. An executed statement of transfer of property subject to farmland preservation agreement (copy, not original). Also enclose a copy of the original agreement if the parcel numbers are not shown on the transfer agreement. Include Exhibit "A," if made part of the original agreement to provide the legal description of the property. e. Parcelnumbercertificate(copy,notoriginal). f. An executed transition area agreement (copy, not original). g. Closing statement signed by both the buyer and the seller, and the deed or land contract relating to the purchase or sale, if any of the farmland on which the claim is based was purchased or sold during the claim year (copies, not originals). h. Document to verify your percentage of ownership in the property (see "Ownership" on page 7). i. Statement signed by your county treasurer, indicating the date your 2007 property taxes were paid in full (if any of your 2008 property tax bills show unpaid prior year taxes). j. Worksheets 1 to 4 on pages 11 to 14. k. Worksheets of trust/estate income and depreciation similar to those illustrated on page 5. NOTE: Incomplete claims or claims without proper enclosures may be questioned. Be sure your claim is complete so your credit is not delayed.

ENCLOSURESREQUIRED
Enclose all of the following items that pertain to your household income or the farmland for which credit is being claimed: a. Complete, legible copies of your 2008 property tax bills or computer printouts signed by the county or municipal treasurer. The property tax bills or computer printouts must show all of the following information: the year; the owner's name; the parcel numbers and legal description of the property; the acreage; the assessed value of land and improvements; any special assessments; property taxes before and after state aids and credits, including lottery and gaming credit, if applicable; and a space for indicating whether there are unpaid property taxes for prior years.

HOWTOASSEMBLE
Assemble (DO NOT STAPLE, use paper clips) your Wisconsin franchise or income tax return and farmland preservation credit claim IN THE ORDER LISTED on the front cover of this instruction booklet.

10

Worksheet1Instructions
NOTE: Corporations ­ Include on line 3, Column A, B, C, or D, any depreciation in excess of the applicable limitation that was claimed by any shareholders and their spouses and dependents while under age 18. NOTE: Partners, LLC members, and tax-option (S) corporation shareholders ­ If you (or a member of your household) received income from a partnership, LLC treated as a partnership, or tax-option (S) corporation during 2008, the distributive share of any depreciation claimed by the partnership, LLC, or tax-option (S) corporation must be included for purposes of determining the amount of depreciation to be filled in on line 3, Column A, B, C, or D. To determine this you may find it necessary to contact the partnership, LLC, or tax-option (S) corporation. Line4.NonfarmBusinessLosses Fill in on line 4 all nonfarm business losses as indicated below. Column A ­ Fill in nonfarm business losses (compute each loss separately) included in the income reported on lines 1 and 2 of Worksheet 1. Each nonfarm business loss should be determined without regard for any depreciation of such nonfarm business. Determine the amount to fill in on line 4, Column A, for each nonfarm business loss, as follows: If nonfarm business loss is less than or equal to nonfarm depreciation, fill in 0 on line 4. If nonfarm business loss is greater than nonfarm depreciation, subtract depreciation from the nonfarm business loss and fill in the result on line 4. NOTE: A corporation must also fill in nonfarm business losses included in the income of all its shareholders and their spouses and dependents while under age 18. Columns B and C ­ Fill in the amount from line 9b of your 2008 Schedule FC plus any nonfarm business loss of your dependents included on line 2 of Worksheet 1. Your dependents' nonfarm business loss should be determined without regard for any amortization, depreciation, depletion, and intangible drilling expenses of such nonfarm business. Column D ­ Fill in the amount from line 9b of your 2008 Schedule FC. Line5.OtherIncome Fill in on line 5 the income from lines 9c through 9z of your 2008 Schedule FC, as indicated below. If your dependents received income from any of these sources, also include all of their income from these sources on line 5, in Columns A through D. In Column D, include only your dependents' income from these sources that relates directly to the farm on which this claim is based. Fill in the income from the following lines of Schedule FC: Column A ­ Lines 9f, g, q, r, s, w, x, y, and z. Column B ­ Lines 9d, f, g, i, j, m, q, r, s, w, x, y, and z. Columns C and D ­ All of lines 9c through 9z, except line 9p.

PRIORYEAR'SLAWMETHOD
NOTE: The prior year's law method may be used only by claimants with a farmland preservation agreement. Claimants withonlyazoningcertificatemaynotusethismethod. Complete Worksheet 1 on page 11 only if your farmland is subject to a farmland preservation agreement that was executed from July 1, 1983, through August 14, 1991. Do not complete the worksheet if your farmland preservation agreement was executed after August 14, 1991, because use of the prior year's law method will not provide a larger credit than that available under current law. By completing Worksheet 1 you will determine if you have a larger credit available using the prior year's law method. Refer to the heading for each column on the worksheet to determine whether you should fill in Column A, B, C, or D, based on the date your long-term farmland preservation agreement was executed. Enclose the completed Worksheet 1 with your Schedule FC. Line2.Dependents'Income Columns A, B, and C ­ If you had any dependents under age 18 in your household during 2008, fill in on line 2 in Column A, B, or C, all Wisconsin income of the dependents that was not included on line 8a(3) of your 2008 Schedule FC. If the dependents are filing 2008 Wisconsin income tax returns, their Wisconsin income is the amount on line 13 of Form 1, line 12 of Form 1A, or line 1 of Form WI-Z. If the dependents are not filing 2008 Wisconsin income tax returns (for example, because income was under minimum filing requirements), their Wisconsin income is the amount that would have been reported if they had been required to file returns. Column D ­ Do not fill in any amount on line 2. Line3.Depreciation Fill in on line 3 all depreciation that was claimed in computing the income filled in on Schedule FC, line 8 (line 8a for individuals, line 8b for corporations, or line 8c for trusts and estates), exceptthe amounts as indicated below. Column A ­ Do not fill in the first $25,000 of depreciation claimed by each member of the household. For example, if you are married filing a joint return and claimed $38,000 depreciation on your farm and $39,000 depreciation on a rental property, you would fill in $27,000 ($77,000 ­ $50,000) on line 3, Column A. Column B ­ Do not fill in the first $25,000 of farmdepreciation claimed by each member of the household. For example, if you are married filing a joint return and claimed $38,000 depreciation on your farm and $39,000 depreciation on a nonfarm rental property, you would fill in $39,000 (your nonfarm depreciation) on line 3, Column B. Columns C and D ­ Do not fill in any depreciation that is not included on line 9a of your 2008 Schedule FC. Fill in the amount from line 9a of the Schedule FC on line 3, Column C or D.

WORKSHEET1 ­ COMPUTING2008FARMLANDPRESERVATIONCREDIT BASEDONTHEPRIORYEAR'SLAWMETHOD
(Appliesonlytoclaimantswithafarmlandpreservationagreement)

11
ENCLOSETHISWORKSHEET WITHTHE2008SCHEDULEFC

Fillinthedateyourfarmlandpreservationagreementbecameeffective(usetheexecuteddate­nottheapplicationdate­ shownonthefrontpageofyouragreement) .Iftheexecuteddateonyouragreementis afterAugust14,1991,youwillnotbenefitbyusingtheprioryear'slawmethodofcomputingacredit;donotcompletethis worksheet.

DATEYOURFARMLANDPRESERVATIONAGREEMENTWASEXECUTED Column A Column B Column C Column D

7-1-83 1. Fillinthetotalamountofincomefromlines8a,8b,and 8cofyour2008ScheduleFC. . . . . . . . . . . . . . . . . . . . 2. Dependents'income­seeinstructions,page10 . . . . . 3. Depreciation­seeinstructions,page10 . . . . . . . . . . . 4. Nonfarmbusinesslosses­seeinstructions,page10. . 5. Otherincome­seeinstructions,page10 . . . . . . . . . . . 6. Subtotal­addlines1through5.If$36,622ormore, donotfinishWorksheet1;nocreditisavailableusing theprioryear'slawmethod . . . . . . . . . . . . . . . . . . . . . . 7. Fillinthepropertytaxesfromline11bofyour2008 ScheduleFC.Donotfillinmorethan$6,000. . . . . . . . 8. Usingtheamountonline6,fillintheappropriate amountfromTable1­ScheduleFC,onpage15 . . . . . 9. Subtractline8fromline7­ifline8exceedsline7, fillin0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10. Usingtheamountonline9,fillintheappropriate amountfromTable2­ScheduleFC,onpage16 . . . . . 11. Fillin70%oftheline10amountonthislineandon line17ofyour2008ScheduleFC . . . . . . . . . . . . . . . . .

7-2-83 through 12-31-87

1-1-88 through 5-16-88

5-17-88 through 8-14-91

12

WORKSHEET2­MULTIPLEMUNICIPALITYPRORATION

ENCLOSETHISWORKSHEET WITHTHE2008SCHEDULEFC

ColumnA­100% 1. Onlines1A,1B,and1C,asappropriate,fillinthe2008netpropertytaxesonwhichthisclaimisbased--seeinstructionsforline 1A 11ofScheduleFC,onpages7and8. . . . . . . . . . . . . . . . . . . . . . 2A 2. Online2A,fillinthesmalleroftheamountonline1Aor $6,000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. Subtracttheamountonline2Afrom$6,000, 3 andfillintheresulthere. . . . . . . . . . . . . . . . 4. Online4B,fillinthesmalleroftheamountonline1Borthe amountonline3.Ifline1Biszero,fillin0online4B. . . . . . . . . . . 5. Subtracttheamountonline4Bfromthe 5 amountonline3,andfillintheresulthere . . 6. Online6C,fillinthesmalleroftheamountonline1Corthe amountonline5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7. Fillinyourtotalhouseholdincome 7 (fromScheduleFC,line10)here. . . . . . . . . 8. Usingtheamountonline7,fillintheappropriate amountfromTable1--ScheduleFC 8 (page15)here . . . . . . . . . . . . . . . . . . . . . . . 9. Online9C,fillinthesmalleroftheamountonline6Corthe amountonline8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10. Subtracttheamountonline9Cfromthe 10 amountonline8,andfillintheresulthere . . 11. Online11B,fillinthesmalleroftheamountonline4Borthe amountonline10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12A 12. Subtracttheamountonline11Bfromtheamounton line10,andfillintheresultonline12A. . . . . . . . . . . . . . . . . . . . . . 13A 1 3A. Subtracttheamountonline12Afromtheamounton line2A,andfillintheresultonline13A . . . . . . . . . . . . . . . . . . . . . 13B. Subtracttheamountonline11Bfromtheamounton line4B,andfillintheresultonline13B . . . . . . . . . . . . . . . . . . . . . 13C. Subtracttheamountonline9Cfromtheamounton line6C,andfillintheresultonline13C..................... 14A 14. Usingtheamountonline13A,fillintheappropriateamountfrom Table2--ScheduleFC(page16)online14A. . . . . . . . . . . . . . . . . 15. Usingthesumoflines13Aand13B,fillintheappropriate amountfromTable2--ScheduleFC 15 (page16)here . . . . . . . . . . . . . . . . . . . . . . . 16. Subtracttheamountonline14Afromtheamounton line15,andfillintheresultonline16B . . . . . . . . . . . . . . . . . . . . . 17. Usingthesumoflines13A,13B,and13C,fillintheappropriate amountfromTable2--ScheduleFC 17 (page16)here . . . . . . . . . . . . . . . . . . . . . . . 18. Subtracttheamountonline15fromtheamount online17,andfillintheresultonline18C . . . . . . . . . . . . . . . . . . . 100% 19. Percentageofcreditallowable. . . . . . . . . . . . . . . . . . . . . . . . . . . . 20A 20. Multiplytheamountsonline14Aby100%,line16Bby80%,and line18Cby70%.Fillintheresultsonlines20A,20B,and20C . . . 21. Farmlandpreservationcredit--Totalthe amountsonlines20A,20B,and20C.Fillin 21 hereandonline15dofScheduleFC . . . . . .

Completethisworksheetonlyifyouareusingthecurrentyear'slawmethodandyouhaveparcelsoffarmlandintwoormoremunicipalitiesthat qualifyfordifferentpercentagesofcredit.Refertotheinstructionsforlines15athrough15dofScheduleFC,onpage8,todeterminewhatportion ofyourpropertytaxesqualifiesfor100%,80%,or70%ofthecredit.

ColumnB­80%

ColumnC­70%

1B

1C

4B



6C



9C

11B

13B 13C

16B



18C

20B

80%

20C

70%

ENCLOSETHISWORKSHEET WITHTHE2008SCHEDULEFC

WORKSHEET 3 ­ PROPERTY TAX PRORATION

Use the appropriate formula below to prorate your property taxes for a parcel of land that is located partly inside and partly outside an exclusive agricultural use district, or if part of the land is not subject to your farmland preservation agreement. In the formulas, "district" means the exclusive agricultural use district, and "agreement" means your farmland preservation agreement.

A. Parcel Has Land, No Improvements
Number of acres in district or agreement Number of total acres Proration ratio Net taxes per property tax bill Allowable property taxes for farmland preservation credit
ENCLOSE THIS WORKSHEET WITH THE 2008 SCHEDULE FC

÷

=

x

=

B. Parcel Has Land With Improvements ­ None of the improvements are in the district or agreement
Number of acres in district or agreement Number of total acres Result Assessed value of land Result Total assessed value (land and improvements) Proration ratio Net taxes per property tax bill Allowable property taxes for farmland preservation credit

÷

=

x

=

÷

=

x

=

C. Parcel Has Land With Improvements ­ All or a portion of the improvements are in the district or agreement
Number of acres in district or agreement Number of total acres Result Assessed value of land Result Assessed value of improvements in district or agreement * Result Total assessed value (land and improvements) Proration ratio Net taxes per property tax bill Allowable property taxes for farmland preservation credit

÷

=

x

=

+

=

÷

=

x

=

* Enter only the assessed value of those improvements on land located inside the exclusive
agricultural use district or included in your farmland preservation agreement.
ENCLOSE THIS WORKSHEET WITH THE 2008 SCHEDULE FC

13

Corporate claimants use this worksheet to accumulate shareholder household income information. Use a column for each shareholder of record as of the end of the corporation's taxable year, for each shareholder's spouse, and for each of the shareholder's dependents who are under age 18 (enclose additional worksheets as necessary). The line numbers of this worksheet correspond with the line numbers of Schedule FC. Refer to the instructions for lines 8 through 10 (pages 4 through 7) for information on how to complete these lines. Fill in the totals from the right-hand column on the applicable lines of Schedule FC.
Shareholder/spouse/dependent name . . . . . . . . . . . . . . . . . . . Social security number . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Ownership percentage (if shareholder) . . . . . . . . . . . . . . . . . . Line 8a(1) Income from line 13 of Form 1 (Form 1NPR filers see instr.) 8a(2) Spouse's income if married filing separately . . . . . 8a(3) Farm income of dependents under age 18 . . . . . . . Line 9a Depreciation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b Nonfarm business losses . . . . . . . . . . . . . . . . . . . . . . c Amortization . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . d Capital gains not taxable . . . . . . . . . . . . . . . . . . . . . . e Capital loss carryforwards . . . . . . . . . . . . . . . . . . . . . f Cash public assistance, county relief, and Wisconsin Works payments (do not include foster care payments). . . . . . . . . . . . . . . . . . . . . . . . . g Child support, maintenance payments, and other support money (court ordered) . . . . . . . . . . . . . . . . . . h Contributions to deferred compensation plans . . . . . . i Contributions to IRAs, self-employed SEP, SIMPLE, and qualified plans . . . . . . . . . . . . . . . . . . . . . . . . . . . j Depletion expense and intangible drilling costs . . . . . m Gain from sale of home . . . . . . . . . . . . . . . . . . . . . . . n Housing allowance provided to a member of the clergy o Income of a nonresident or part-year resident spouse p Interest on state and municipal bonds . . . . . . . . . . . . q Interest on United States securities . . . . . . . . . . . . . . r IRA, SEP, SIMPLE, distributions from qualified plans, pension, annuity, railroad retirement, and veterans' pension or disability payments . . . . . . . . . . . . . . . . . . s Military compensation or cash benefits . . . . . . . . . . . t Nontaxable income from sources outside Wisconsin. . u Nontaxable income of a Native American. . . . . . . . . . v Rent reduction for a resident manager . . . . . . . . . . . . w Scholarships, fellowships, and grants . . . . . . . . . . . . x Social security and SSI payments (do not include Title XX payments) . . . . . . . . . . . . . . . . . . . . . . . . . . . y Unemployment compensation . . . . . . . . . . . . . . . . . . z Workers' compensation and loss of time insurance (for example, sick pay) . . . . . . . . . . . . . . . . . . . . . . . .

WORKSHEET 4 ­ COMPUTING CORPORATION SHAREHOLDER INCOME

14

%

%

%

%

Fill in on the applicable line % of Schedule FC

TOTAL

ENCLOSE THIS WORKSHEET WITH THE 2008 SCHEDULE FC THE CORPORATION FILES

ENCLOSE THIS WORKSHEET WITH THE 2008 SCHEDULE FC THE CORPORATION FILES

2008 Wisconsin Farmland Preservation Credit TABLE 1 -- SCHEDULE FC
If line 10 is ­


15

at least
­ $5,000 5,170 5,340 5,510 5,680 5,850 6,020 6,190 6,360 6,530 6,700 6,870 7,040 7,210 7,380 7,550 7,720 7,890 8,060 8,230 8,400 8,570 8,740 8,910 9,080 9,250 9,420 9,590 9,760 9,930 10,060 10,190 10,320 10,450 10,580 10,710 10,840 10,970 11,100 11,230 11,360 11,490 11,620 11,750 11,880 12,010 12,140 12,270 12,400 12,530 12,660 12,790 12,920 13,050 13,180 13,310 13,440 13,570 13,700 13,830 13,960 14,090 14,220 14,350 14,480 14,610 14,740 14,870 15,000 15,105 15,210 15,315 15,420 15,525 15,630 15,735 15,840 15,945 16,050 16,155 16,260 16,365 16,470 16,575

On If line 10 is ­ On If line 10 is ­ On If line 10 is ­ On If line 10 is ­ On If line 10 is ­ On butless line12 at butless line12 at butless line12 at butless line12 at butless line12 at butless line12 enter least than enter least than enter least than enter least than enter least than enter than
$5,000 5,170 5,340 5,510 5,680 5,850 6,020 6,190 6,360 6,530 6,700 6,870 7,040 7,210 7,380 7,550 7,720 7,890 8,060 8,230 8,400 8,570 8,740 8,910 9,080 9,250 9,420 9,590 9,760 9,930 10,060 10,190 10,320 10,450 10,580 10,710 10,840 10,970 11,100 11,230 11,360 11,490 11,620 11,750 11,880 12,010 12,140 12,270 12,400 12,530 12,660 12,790 12,920 13,050 13,180 13,310 13,440 13,570 13,700 13,830 13,960 14,090 14,220 14,350 14,480 14,610 14,740 14,870 15,000 15,105 15,210 15,315 15,420 15,525 15,630 15,735 15,840 15,945 16,050 16,155 16,260 16,365 16,470 16,575 16,680 $0 6 18 30 42 54 65 77 89 101 113 125 137 149 161 173 184 196 208 220 232 244 256 268 280 292 303 315 327 339 350 361 373 385 396 408 420 431 443 455 467 478 490 502 513 525 537 548 560 572 584 595 607 619 630 642 654 665 677 689 701 712 724 736 747 759 771 782 794 806 817 829 840 852 864 875 887 898 910 921 933 944 956 967 979 16,680 16,785 16,890 16,995 17,100 17,205 17,310 17,415 17,520 17,625 17,730 17,835 17,940 18,045 18,150 18,255 18,360 18,465 18,570 18,675 18,780 18,885 18,990 19,095 19,200 19,305 19,410 19,515 19,620 19,725 19,830 19,935 20,005 20,075 20,145 20,215 20,285 20,355 20,425 20,495 20,565 20,635 20,705 20,775 20,845 20,915 20,985 21,055 21,125 21,195 21,265 21,335 21,405 21,475 21,545 21,615 21,685 21,755 21,825 21,895 21,965 22,035 22,105 22,175 22,245 22,315 22,385 22,455 22,525 22,595 22,665 22,735 22,805 22,875 22,945 23,015 23,085 23,155 23,225 23,295 23,365 23,435 23,505 23,575 23,645 16,785 16,890 16,995 17,100 17,205 17,310 17,415 17,520 17,625 17,730 17,835 17,940 18,045 18,150 18,255 18,360 18,465 18,570 18,675 18,780 18,885 18,990 19,095 19,200 19,305 19,410 19,515 19,620 19,725 19,830 19,935 20,005 20,075 20,145 20,215 20,285 20,355 20,425 20,495 20,565 20,635 20,705 20,775 20,845 20,915 20,985 21,055 21,125 21,195 21,265 21,335 21,405 21,475 21,545 21,615 21,685 21,755 21,825 21,895 21,965 22,035 22,105 22,175 22,245 22,315 22,385 22,455 22,525 22,595 22,665 22,735 22,805 22,875 22,945 23,015 23,085 23,155 23,225 23,295 23,365 23,435 23,505 23,575 23,645 23,715 991 1,002 1,014 1,025 1,037 1,048 1,060 1,071 1,083 1,095 1,106 1,118 1,129 1,141 1,152 1,164 1,175 1,187 1,198 1,210 1,222 1,233 1,245 1,256 1,268 1,279 1,291 1,302 1,314 1,326 1,337 1,347 1,357 1,369 1,381 1,393 1,404 1,416 1,428 1,440 1,452 1,464 1,476 1,488 1,500 1,512 1,523 1,535 1,547 1,559 1,571 1,583 1,595 1,607 1,619 1,631 1,642 1,654 1,666 1,678 1,690 1,702 1,714 1,726 1,738 1,750 1,761 1,773 1,785 1,797 1,809 1,821 1,833 1,845 1,857 1,869 1,880 1,892 1,904 1,916 1,928 1,940 1,952 1,964 1,976 23,715 23,785 23,855 23,925 23,995 24,065 24,135 24,205 24,275 24,345 24,415 24,485 24,555 24,625 24,695 24,765 24,835 24,905 24,975 25,019 25,063 25,107 25,151 25,195 25,239 25,283 25,327 25,371 25,415 25,459 25,503 25,547 25,591 25,635 25,679 25,723 25,767 25,811 25,855 25,899 25,943 25,987 26,031 26,075 26,119 26,163 26,207 26,251 26,295 26,339 26,383 26,427 26,471 26,515 26,559 26,603 26,647 26,691 26,735 26,779 26,823 26,867 26,911 26,955 26,999 27,043 27,087 27,131 27,175 27,219 27,263 27,307 27,351 27,395 27,439 27,483 27,527 27,571 27,615 27,659 27,703 27,747 27,791 27,835 27,879 23,785 23,855 23,925 23,995 24,065 24,135 24,205 24,275 24,345 24,415 24,485 24,555 24,625 24,695 24,765 24,835 24,905 24,975 25,019 25,063 25,107 25,151 25,195 25,239 25,283 25,327 25,371 25,415 25,459 25,503 25,547 25,591 25,635 25,679 25,723 25,767 25,811 25,855 25,899 25,943 25,987 26,031 26,075 26,119 26,163 26,207 26,251 26,295 26,339 26,383 26,427 26,471 26,515 26,559 26,603 26,647 26,691 26,735 26,779 26,823 26,867 26,911 26,955 26,999 27,043 27,087 27,131 27,175 27,219 27,263 27,307 27,351 27,395 27,439 27,483 27,527 27,571 27,615 27,659 27,703 27,747 27,791 27,835 27,879 27,923 1,988 1,999 2,011 2,023 2,035 2,047 2,059 2,071 2,083 2,095 2,107 2,118 2,130 2,142 2,154 2,166 2,178 2,190 2,199 2,211 2,223 2,235 2,247 2,259 2,270 2,282 2,294 2,306 2,318 2,330 2,342 2,354 2,366 2,377 2,389 2,401 2,413 2,425 2,437 2,449 2,461 2,472 2,484 2,496 2,508 2,520 2,532 2,544 2,556 2,567 2,579 2,591 2,603 2,615 2,627 2,639 2,651 2,663 2,674 2,686 2,698 2,710 2,722 2,734 2,746 2,758 2,769 2,781 2,793 2,805 2,817 2,829 2,841 2,853 2,864 2,876 2,888 2,900 2,912 2,924 2,936 2,948 2,960 2,971 2,983 27,923 27,967 28,011 28,055 28,099 28,143 28,187 28,231 28,275 28,319 28,363 28,407 28,451 28,495 28,539 28,583 28,627 28,671 28,715 28,759 28,803 28,847 28,891 28,935 28,979 29,023 29,067 29,111 29,155 29,199 29,243 29,287 29,331 29,375 29,419 29,463 29,507 29,551 29,595 29,639 29,683 29,727 29,771 29,815 29,859 29,903 29,947 29,991 30,023 30,055 30,087 30,119 30,151 30,183 30,215 30,247 30,279 30,311 30,343 30,375 30,407 30,439 30,471 30,503 30,535 30,567 30,599 30,631 30,663 30,695 30,727 30,759 30,791 30,823 30,855 30,887 30,919 30,951 30,983 31,015 31,047 31,079 31,111 31,143 31,175 27,967 28,011 28,055 28,099 28,143 28,187 28,231 28,275 28,319 28,363 28,407 28,451 28,495 28,539 28,583 28,627 28,671 28,715 28,759 28,803 28,847 28,891 28,935 28,979 29,023 29,067 29,111 29,155 29,199 29,243 29,287 29,331 29,375 29,419 29,463 29,507 29,551 29,595 29,639 29,683 29,727 29,771 29,815 29,859 29,903 29,947 29,991 30,023 30,055 30,087 30,119 30,151 30,183 30,215 30,247 30,279 30,311 30,343 30,375 30,407 30,439 30,471 30,503 30,535 30,567 30,599 30,631 30,663 30,695 30,727 30,759 30,791 30,823 30,855 30,887 30,919 30,951 30,983 31,015 31,047 31,079 31,111 31,143 31,175 31,207 2,995 3,007 3,019 3,031 3,043 3,055 3,066 3,078 3,090 3,102 3,114 3,126 3,138 3,150 3,161 3,173 3,185 3,197 3,209 3,221 3,233 3,245 3,257 3,268 3,280 3,292 3,304 3,316 3,328 3,340 3,352 3,363 3,375 3,387 3,399 3,411 3,423 3,435 3,447 3,458 3,470 3,482 3,494 3,506 3,518 3,530 3,542 3,553 3,564 3,576 3,588 3,600 3,612 3,624 3,635 3,647 3,659 3,671 3,683 3,695 3,707 3,718 3,730 3,742 3,754 3,766 3,778 3,789 3,801 3,813 3,825 3,837 3,849 3,860 3,872 3,884 3,896 3,908 3,920 3,931 3,943 3,955 3,967 3,979 3,991 31,207 31,239 31,271 31,303 31,335 31,367 31,399 31,431 31,463 31,495 31,527 31,559 31,591 31,623 31,655 31,687 31,719 31,751 31,783 31,815 31,847 31,879 31,911 31,943 31,975 32,007 32,039 32,071 32,103 32,135 32,167 32,199 32,231 32,263 32,295 32,327 32,359 32,391 32,423 32,455 32,487 32,519 32,551 32,583 32,615 32,647 32,679 32,711 32,743 32,775 32,807 32,839 32,871 32,903 32,935 32,967 32,999 33,031 33,063 33,095 33,127 33,159 33,191 33,223 33,255 33,287 33,319 33,351 33,383 33,415 33,447 33,479 33,511 33,543 33,575 33,607 33,639 33,671 33,703 33,735 33,767 33,799 33,831 33,863 33,895 31,239 31,271 31,303 31,335 31,367 31,399 31,431 31,463 31,495 31,527 31,559 31,591 31,623 31,655 31,687 31,719 31,751 31,783 31,815 31,847 31,879 31,911 31,943 31,975 32,007 32,039 32,071 32,103 32,135 32,167 32,199 32,231 32,263 32,295 32,327 32,359 32,391 32,423 32,455 32,487 32,519 32,551 32,583 32,615 32,647 32,679 32,711 32,743 32,775 32,807 32,839 32,871 32,903 32,935 32,967 32,999 33,031 33,063 33,095 33,127 33,159 33,191 33,223 33,255 33,287 33,319 33,351 33,383 33,415 33,447 33,479 33,511 33,543 33,575 33,607 33,639 33,671 33,703 33,735 33,767 33,799 33,831 33,863 33,895 33,927 4,003 4,014 4,026 4,038 4,050 4,062 4,074 4,085 4,097 4,109 4,121 4,133 4,145 4,156 4,168 4,180 4,192 4,204 4,216 4,227 4,239 4,251 4,263 4,275 4,287 4,299 4,310 4,322 4,334 4,346 4,358 4,370 4,381 4,393 4,405 4,417 4,429 4,441 4,452 4,464 4,476 4,488 4,500 4,512 4,523 4,535 4,547 4,559 4,571 4,583 4,595 4,606 4,618 4,630 4,642 4,654 4,666 4,677 4,689 4,701 4,713 4,725 4,737 4,748 4,760 4,772 4,784 4,796 4,808 4,819 4,831 4,843 4,855 4,867 4,879 4,891 4,902 4,914 4,926 4,938 4,950 4,962 4,973 4,985 4,997 33,927 33,959 33,991 34,023 34,055 34,087 34,119 34,151 34,183 34,215 34,247 34,279 34,311 34,343 34,375 34,407 34,439 34,471 34,503 34,535 34,567 34,599 34,631 34,663 34,695 34,727 34,759 34,791 34,823 34,855 34,887 34,919 34,951 34,983 35,015 35,047 35,079 35,111 35,143 35,175 35,207 35,239 35,271 35,303 35,335 35,367 35,399 35,431 35,463 35,495 35,527 35,559 35,591 35,623 35,655 35,687 35,719 35,751 35,783 35,815 35,847 35,879 35,911 35,943 35,975 36,007 36,039 36,071 36,103 36,135 36,167 36,199 36,231 36,263 36,295 36,327 36,359 36,391 36,423 36,455 33,959 33,991 34,023 34,055 34,087 34,119 34,151 34,183 34,215 34,247 34,279 34,311 34,343 34,375 34,407 34,439 34,471 34,503 34,535 34,567 34,599 34,631 34,663 34,695 34,727 34,759 34,791 34,823 34,855 34,887 34,919 34,951 34,983 35,015 35,047 35,079 35,111 35,143 35,175 35,207 35,239 35,271 35,303 35,335 35,367 35,399 35,431 35,463 35,495 35,527 35,559 35,591 35,623 35,655 35,687 35,719 35,751 35,783 35,815 35,847 35,879 35,911 35,943 35,975 36,007 36,039 36,071 36,103 36,135 36,167 36,199 36,231 36,263 36,295 36,327 36,359 36,391 36,423 36,455 36,487 5,009 5,021 5,033 5,044 5,056 5,068 5,080 5,092 5,104 5,115 5,127 5,139 5,151 5,163 5,175 5,187 5,198 5,210 5,222 5,234 5,246 5,258 5,269 5,281 5,293 5,305 5,317 5,329 5,340 5,352 5,364 5,376 5,388 5,400 5,411 5,423 5,435 5,447 5,459 5,471 5,483 5,494 5,506 5,518 5,530 5,542 5,554 5,565 5,577 5,589 5,601 5,613 5,625 5,636 5,648 5,660 5,672 5,684 5,696 5,707 5,719 5,731 5,743 5,755 5,767 5,779 5,790 5,802 5,814 5,826 5,838 5,850 5,861 5,873 5,885 5,897 5,909 5,921 5,932 5,944 5,956 5,968 5,980 5,993 6,000

36,487 36,519 36,519 36,551 36,551 36,583 36,583 36,622 36,622 orover

16
If line 13 is ­


2008 Wisconsin Farmland Preservation Credit TABLE 2 -- SCHEDULE FC
On If line 13 is ­ On If line 13 is ­ On If line 13 is ­ On If line 13 is ­ On If line 13 is ­ On butless line14 at butless line14 at butless line14 at butless line14 at butless line14 at butless line14 enter least than enter least than enter least than enter least than enter least than enter than
$.01 5 15 24 33 42 51 60 69 78 87 96 105 114 123 132 141 150 159 168 177 186 195 204 213 222 231 240 249 258 267 276 285 294 303 312 321 330 339 348 357 366 375 384 393 402 411 420 429 438 447 456 465 474 483 492 501 510 519 528 537 546 555 564 573 582 591 600 609 618 627 636 645 654 663 672 681 690 699 708 717 726 735 744 753 762 771 780 789 798 $0 2 9 18 26 34 42 50 58 66 74 82 90 99 107 115 123 131 139 147 155 163 171 180 188 196 204 212 220 228 236 244 252 261 269 277 285 293 301 309 317 325 333 342 350 358 366 374 382 390 398 406 414 423 431 439 447 455 463 471 479 487 495 504 512 520 528 536 544 552 560 568 576 585 593 601 609 617 625 633 641 649 657 666 674 682 690 698 706 714 798 807 816 825 834 843 852 861 870 879 888 897 906 915 924 933 942 951 960 969 978 987 996 1,005 1,014 1,023 1,032 1,041 1,050 1,059 1,068 1,077 1,086 1,095 1,104 1,113 1,122 1,131 1,140 1,149 1,158 1,167 1,176 1,185 1,194 1,203 1,212 1,221 1,230 1,239 1,248 1,257 1,266 1,275 1,284 1,293 1,302 1,311 1,320 1,329 1,338 1,347 1,356 1,365 1,374 1,383 1,392 1,401 1,410 1,419 1,428 1,437 1,446 1,455 1,464 1,473 1,482 1,491 1,500 1,509 1,518 1,527 1,536 1,545 1,554 1,563 1,572 1,581 1,590 1,599 807 816 825 834 843 852 861 870 879 888 897 906 915 924 933 942 951 960 969 978 987 996 1,005 1,014 1,023 1,032 1,041 1,050 1,059 1,068 1,077 1,086 1,095 1,104 1,113 1,122 1,131 1,140 1,149 1,158 1,167 1,176 1,185 1,194 1,203 1,212 1,221 1,230 1,239 1,248 1,257 1,266 1,275 1,284 1,293 1,302 1,311 1,320 1,329 1,338 1,347 1,356 1,365 1,374 1,383 1,392 1,401 1,410 1,419 1,428 1,437 1,446 1,455 1,464 1,473 1,482 1,491 1,500 1,509 1,518 1,527 1,536 1,545 1,554 1,563 1,572 1,581 1,590 1,599 1,608 722 730 738 747 755 763 771 779 787 795 803 811 819 828 836 844 852 860 868 876 884 892 900 909 917 925 933 941 949 957 965 973 981 990 998 1,006 1,014 1,022 1,030 1,038 1,046 1,054 1,062 1,071 1,079 1,087 1,095 1,103 1,111 1,119 1,127 1,135 1,143 1,152 1,160 1,168 1,176 1,184 1,192 1,200 1,208 1,216 1,224 1,233 1,241 1,249 1,257 1,265 1,273 1,281 1,289 1,297 1,305 1,314 1,322 1,330 1,338 1,346 1,354 1,362 1,370 1,378 1,386 1,395 1,403 1,411 1,419 1,427 1,435 1,443 1,608 1,617 1,626 1,635 1,644 1,653 1,662 1,671 1,680 1,689 1,698 1,707 1,716 1,725 1,734 1,743 1,752 1,761 1,770 1,779 1,788 1,797 1,806 1,815 1,824 1,833 1,842 1,851 1,860 1,869 1,878 1,887 1,896 1,905 1,914 1,923 1,932 1,941 1,950 1,959 1,968 1,977 1,986 1,995 2,004 2,015 2,026 2,037 2,048 2,059 2,070 2,081 2,092 2,103 2,114 2,125 2,136 2,147 2,158 2,169 2,180 2,191 2,202 2,213 2,224 2,235 2,246 2,257 2,268 2,279 2,290 2,301 2,312 2,323 2,334 2,345 2,356 2,367 2,378 2,389 2,400 2,411 2,422 2,433 2,444 2,455 2,466 2,477 2,488 2,499 1,617 1,626 1,635 1,644 1,653 1,662 1,671 1,680 1,689 1,698 1,707 1,716 1,725 1,734 1,743 1,752 1,761 1,770 1,779 1,788 1,797 1,806 1,815 1,824 1,833 1,842 1,851 1,860 1,869 1,878 1,887 1,896 1,905 1,914 1,923 1,932 1,941 1,950 1,959 1,968 1,977 1,986 1,995 2,004 2,015 2,026 2,037 2,048 2,059 2,070 2,081 2,092 2,103 2,114 2,125 2,136 2,147 2,158 2,169 2,180 2,191 2,202 2,213 2,224 2,235 2,246 2,257 2,268 2,279 2,290 2,301 2,312 2,323 2,334 2,345 2,356 2,367 2,378 2,389 2,400 2,411 2,422 2,433 2,444 2,455 2,466 2,477 2,488 2,499 2,510 1,451 1,459 1,467 1,476 1,484 1,492 1,500 1,508 1,516 1,524 1,532 1,540 1,548 1,557 1,565 1,573 1,581 1,589 1,597 1,605 1,613 1,621 1,629 1,638 1,646 1,654 1,662 1,670 1,678 1,686 1,694 1,702 1,710 1,719 1,727 1,735 1,743 1,751 1,759 1,767 1,775 1,783 1,791 1,800 1,807 1,814 1,822 1,830 1,837 1,845 1,853 1,861 1,868 1,876 1,884 1,891 1,899 1,907 1,914 1,922 1,930 1,938 1,945 1,953 1,961 1,968 1,976 1,984 1,991 1,999 2,007 2,015 2,022 2,030 2,038 2,045 2,053 2,061 2,068 2,076 2,084 2,092 2,099 2,107 2,115 2,122 2,130 2,138 2,145 2,153 2,510 2,521 2,532 2,543 2,554 2,565 2,576 2,587 2,598 2,609 2,620 2,631 2,642 2,653 2,664 2,675 2,686 2,697 2,708 2,719 2,730 2,741 2,752 2,763 2,774 2,785 2,796 2,807 2,818 2,829 2,840 2,851 2,862 2,873 2,884 2,895 2,906 2,917 2,928 2,939 2,950 2,961 2,972 2,983 2,994 3,005 3,016 3,027 3,038 3,049 3,060 3,071 3,082 3,093 3,104 3,115 3,126 3,137 3,148 3,159 3,170 3,181 3,192 3,203 3,214 3,225 3,236 3,247 3,258 3,269 3,280 3,291 3,302 3,313 3,324 3,335 3,346 3,357 3,368 3,379 3,390 3,401 3,412 3,423 3,434 3,445 3,456 3,467 3,478 3,489 2,521 2,532 2,543 2,554 2,565 2,576 2,587 2,598 2,609 2,620 2,631 2,642 2,653 2,664 2,675 2,686 2,697 2,708 2,719 2,730 2,741 2,752 2,763 2,774 2,785 2,796 2,807 2,818 2,829 2,840 2,851 2,862 2,873 2,884 2,895 2,906 2,917 2,928 2,939 2,950 2,961 2,972 2,983 2,994 3,005 3,016 3,027 3,038 3,049 3,060 3,071 3,082 3,093 3,104 3,115 3,126 3,137 3,148 3,159 3,170 3,181 3,192 3,203 3,214 3,225 3,236 3,247 3,258 3,269 3,280 3,291 3,302 3,313 3,324 3,335 3,346 3,357 3,368 3,379 3,390 3,401 3,412 3,423 3,434 3,445 3,456 3,467 3,478 3,489 3,500 2,161 2,169 2,176 2,184 2,192 2,199 2,207 2,215 2,222 2,230 2,238 2,246 2,253 2,261 2,269 2,276 2,284 2,292 2,299 2,307 2,315 2,323 2,330 2,338 2,346 2,353 2,361 2,369 2,376 2,384 2,392 2,400 2,407 2,415 2,423 2,430 2,438 2,446 2,453 2,461 2,469 2,477 2,484 2,492 2,500 2,507 2,515 2,523 2,530 2,538 2,546 2,554 2,561 2,569 2,577 2,584 2,592 2,600 2,607 2,615 2,623 2,631 2,638 2,646 2,654 2,661 2,669 2,677 2,684 2,692 2,700 2,708 2,715 2,723 2,731 2,738 2,746 2,754 2,761 2,769 2,777 2,785 2,792 2,800 2,808 2,815 2,823 2,831 2,838 2,846 3,500 3,511 3,522 3,533 3,544 3,555 3,566 3,577 3,588 3,599 3,610 3,621 3,632 3,643 3,654 3,665 3,676 3,687 3,698 3,709 3,720 3,731 3,742 3,753 3,764 3,775 3,786 3,797 3,808 3,819 3,830 3,841 3,852 3,863 3,874 3,885 3,896 3,907 3,918 3,929 3,940 3,951 3,962 3,973 3,984 3,995 4,006 4,020 4,036 4,052 4,068 4,084 4,100 4,116 4,132 4,148 4,164 4,180 4,196 4,212 4,228 4,244 4,260 4,276 4,292 4,308 4,324 4,340 4,356 4,372 4,388 4,404 4,420 4,436 4,452 4,468 4,484 4,500 4,516 4,532 4,548 4,564 4,580 4,596 4,612 4,628 4,644 4,660 4,676 4,692 3,511 3,522 3,533 3,544 3,555 3,566 3,577 3,588 3,599 3,610 3,621 3,632 3,643 3,654 3,665 3,676 3,687 3,698 3,709 3,720 3,731 3,742 3,753 3,764 3,775 3,786 3,797 3,808 3,819 3,830 3,841 3,852 3,863 3,874 3,885 3,896 3,907 3,918 3,929 3,940 3,951 3,962 3,973 3,984 3,995 4,006 4,020 4,036 4,052 4,068 4,084 4,100 4,116 4,132 4,148 4,164 4,180 4,196 4,212 4,228 4,244 4,260 4,276 4,292 4,308 4,324 4,340 4,356 4,372 4,388 4,404 4,420 4,436 4,452 4,468 4,484 4,500 4,516 4,532 4,548 4,564 4,580 4,596 4,612 4,628 4,644 4,660 4,676 4,692 4,708 2,854 2,862 2,869 2,877 2,885 2,892 2,900 2,908 2,915 2,923 2,931 2,939 2,946 2,954 2,962 2,969 2,977 2,985 2,992 3,000 3,008 3,016 3,023 3,031 3,039 3,046 3,054 3,062 3,069 3,077 3,085 3,093 3,100 3,108 3,116 3,123 3,131 3,139 3,146 3,154 3,162 3,170 3,177 3,185 3,193 3,200 3,207 3,214 3,222 3,230 3,238 3,246 3,254 3,262 3,270 3,278 3,286 3,294 3,302 3,310 3,318 3,326 3,334 3,342 3,350 3,358 3,366 3,374 3,382 3,390 3,398 3,406 3,414 3,422 3,430 3,438 3,446 3,454 3,462 3,470 3,478 3,486 3,494 3,502 3,510 3,518 3,526 3,534 3,542 3,550 4,708 4,724 4,740 4,756 4,772 4,788 4,804 4,820 4,836 4,852 4,868 4,884 4,900 4,916 4,932 4,948 4,964 4,980 4,996 5,012 5,028 5,044 5,060 5,076 5,092 5,108 5,124 5,140 5,156 5,172 5,188 5,204 5,220 5,236 5,252 5,268 5,284 5,300 5,316 5,332 5,348 5,364 5,380 5,396 5,412 5,428 5,444 5,460 5,476 5,492 5,508 5,524 5,540 5,556 5,572 5,588 5,604 5,620 5,636 5,652 5,668 5,684 5,700 5,716 5,732 5,748 5,764 5,780 5,796 5,812 5,828 5,844 5,860 5,876 5,892 5,908 5,924 5,940 5,956 5,972 4,724 4,740 4,756 4,772 4,788 4,804 4,820 4,836 4,852 4,868 4,884 4,900 4,916 4,932 4,948 4,964 4,980 4,996 5,012 5,028 5,044 5,060 5,076 5,092 5,108 5,124 5,140 5,156 5,172 5,188 5,204 5,220 5,236 5,252 5,268 5,284 5,300 5,316 5,332 5,348 5,364 5,380 5,396 5,412 5,428 5,444 5,460 5,476 5,492 5,508 5,524 5,540 5,556 5,572 5,588 5,604 5,620 5,636 5,652 5,668 5,684 5,700 5,716 5,732 5,748 5,764 5,780 5,796 5,812 5,828 5,844 5,860 5,876 5,892 5,908 5,924 5,940 5,956 5,972 5,988 3,558 3,566 3,574 3,582 3,590 3,598 3,606 3,614 3,622 3,630 3,638 3,646 3,654 3,662 3,670 3,678 3,686 3,694 3,702 3,710 3,718 3,726 3,734 3,742 3,750 3,758 3,766 3,774 3,782 3,790 3,798 3,806 3,814 3,822 3,830 3,838 3,846 3,854 3,862 3,870 3,878 3,886 3,894 3,902 3,910 3,918 3,926 3,934 3,942 3,950 3,958 3,966 3,974 3,982 3,990 3,998 4,006 4,014 4,022 4,030 4,038 4,046 4,054 4,062 4,070 4,078 4,086 4,094 4,102 4,110 4,118 4,126 4,134 4,142 4,150 4,158 4,166 4,174 4,182 4,190 4,197 4,200

at least
­ $.01 5 15 24 33 42 51 60 69 78 87 96 105 114 123 132 141 150 159 168 177 186 195 204 213 222 231 240 249 258 267 276 285 294 303 312 321 330 339 348 357 366 375 384 393 402 411 420 429 438 447 456 465 474 483 492 501 510 519 528 537 546 555 564 573 582 591 600 609 618 627 636 645 654 663 672 681 690 699 708 717 726 735 744 753 762 771 780 789

5,988 6,000 6,000 orover