Free 2008 Form 1NPR,Wisconsin income tax for nonresident and part-year resident (pdf fillable format) - Wisconsin


File Size: 367.7 kB
Pages: 4
Date: April 20, 2009
File Format: PDF
State: Wisconsin
Category: Tax Forms
Author: IS&E Admin
Word Count: 1,723 Words, 15,984 Characters
Page Size: Letter (8 1/2" x 11")
URL

http://www.dor.state.wi.us/forms/2008/08i-050f.pdf

Download 2008 Form 1NPR,Wisconsin income tax for nonresident and part-year resident (pdf fillable format) ( 367.7 kB)


Preview 2008 Form 1NPR,Wisconsin income tax for nonresident and part-year resident (pdf fillable format)
TAB through to navigate. Use mouse to check applicable boxes, press spacebar, or press Enter.

Save

Print

Clear

1NPR
Nonresident & part-year resident

Wisconsin income tax
DO NOT STAPLE Check here if this is an amended return

2008
, 20 .

For the year Jan. 1-Dec. 31, 2008, or other tax year beginning: , 2008 ending:
Spouse's social security number

Your social security number

Your legal last name

Legalfirstname Spouse'slegalfirstname

M.I.

State election campaign fund
If you want $1 to go to the State Election Campaign Fund, check here. You Your spouse
Designating an amount will not change your tax or refund.

If a joint return, spouse's legal last name

M.I.

Home address (number and street). If you have a PO Box, see page 7 Cityorpostoffice

Tax district
Zip code

State

CheckbelowthenfillineitherthenameofWisconsincity, village, or town, and the county in which you lived at the end of 2008 or before leaving Wisconsin (nonresidents leave blank). City City, village, or town Village Town

PAPER CLIP withholding statements here

Filing status
Single

Special Conditions

Marriedfilingjointreturn(evenifonlyonehadincome) Marriedfilingseparatereturn. Fill in spouse's SSN above and full name here .........................
Legal last name Legal first name
M.I.

County of School district number (see page 39)

Head of household (with qualifying person), (see page 8). Also, check here if married.

Resident status Check the status that applies
You Spouse Full-year resident of Wisconsin Nonresident of Wisconsin; state of residence Part-year resident of Wisconsin from Print numbers like this Not like this (2-letter state abbreviation)

*I1NP08991*
/ /
to

/

/

Note: Complete residence questionnaire, page 47.

Income 1 Wages, salaries, tips, etc. (see page 10) . . . . . . . . . . . . . . . . . . . . . . . .

NO COMMAS NO CENTS

A. Federal column

B. Wisconsin column

1 2 3 4 5 6 7 8 9

.00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00
Not taxable Not taxable

.00 .00 .00

2 Taxable interest (see page 11) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Ordinary dividends (see page 11) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Taxable refunds, credits, or offsets of state and local income taxes (from federal Form 1040, line 10) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Alimony received (from federal Form 1040, line 11) . . . . . . . . . . . . . . . .
PAPER CLIP check or money order here

.00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00

6 Business income or (loss) (from federal Form 1040, line 12) . . . . . . . . . 7 Capital gain or (loss) (see page 12) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Other gains or (losses) (from federal Form 1040, line 14) . . . . . . . . . . . 9 IRA distributions (see page 12) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

10 Pensions and annuities (see page 12) . . . . . . . . . . . . . . . . . . . . . . . . . . 10 11 Rental real estate, royalties, partnerships, S corporations, trusts, etc. (from federal Form 1040, line 17) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 12 Farm income or (loss) (from federal Form 1040, line 18) . . . . . . . . . . . . 12 13 Unemployment compensation (see page 14) . . . . . . . . . . . . . . . . . . . . . 13 14 Socialsecuritybenefits(seepage15) . . . . . . . . . . . . . . . . . . . . . . . . . . 14 15 Otherincome(seepages15-21).Encloseexplanation . . . . . . . . . . . . . 15 16 Addlines1through15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16
I-050i

Go to Page 2

Form 1NPR (2008)

Name

SSN

Page 2

of 4

Adjustments to Income 17 Educatorexpenses(seepage21) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 18 Certain business expenses of reservists, performing artists, and fee-basisgovernmentofficials(seepage21) . . . . . . . . . . . . . . . . . . . . . 18 19 Health savings account deduction (see page 21) . . . . . . . . . . . . . . . . . . 19 20 Moving expenses (see page 21) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 21 One-half of self-employment tax (from federal Form 1040, line 27) . . . . 21 22 Self-employedSEP,SIMPLE,andqualifiedplans(seepage21) . . . . . . 22 23 Self-employed health insurance deduction (see page 21) . . . . . . . . . . . 23 24 Penalty on early withdrawal of savings (from federal Form 1040, line 30) . . 24 25 Alimony paid (from federal Form 1040, line 31a) . . . . . . . . . . . . . . . . . . 25 26 IRA deduction (see page 22) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 27 Student loan interest deduction (see page 22) . . . . . . . . . . . . . . . . . . . . 27 28 Tuition and fees deduction (see page 22) . . . . . . . . . . . . . . . . . . . . . . . 28 29 Domestic production activities deduction (see page 22) . . . . . . . . . . . . 29 30 Other adjustments included in federal Form 1040, line 36 (list type and amount) Adjusted Gross Income 32 Wisconsin income. Subtract line 31, column B from line 16, column B . . 32 33 Federal income. Subtract line 31, column A from line 16, column A . . . . 33 34 Divide line 32 by line 33. Carry the decimal to four places. If amount online32ismorethanamountonline33,fillin1.0000.(See page 23) . . . 34 30

A. Federal column

B. Wisconsin column

Not deductible for Wisconsin

.00
Not deductible for Wisconsin

.00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00

.00 .00 .00 .00 .00 .00 .00 .00
Not deductible for Wisconsin

.00 .00 .00

31 Total adjustments to income. Add lines 17 through 30 . . . . . . . . . . . . . 31

.00

.

Tax Computation 35 Fill in the larger of Wisconsin income from line 32, column B or federal income from line 33, column A. But,ifWisconsinincomefromline32iszeroorless,fillin0(zero) . . . . . . . . . . . . . . 35 36a If you (or your spouse) can be claimed as a dependent on anyone else's return, check here andseethe"Exception"intheinstructionsforline36conpage23 . . . . . . . . . . . . . . . . . . . . . . . 36a 36b Aliens (see page 23 to determine if you must check line 36b) . . . . . . . . . . . . . . . . . . . . . . . . . . . 36b 36c Find the standard deduction for amount on line 33 using table on page 37 . . . . . . . . . . . . . . . . . 36c 37 Subtractline36cfromline35.Ifline36cismorethanline35,fillin0(zero) . . . . . . . . . . . . . . . . 37 38 Exemptions(Caution:seepage23) a Fill in exemptions from your federal return b Checkif65orolder You+ Spouse = x $700 . . 38a x$250 . . 38b

.00

.00 .00

.00 .00 .00 .00 .00

c Add lines 38a and 38b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38c 39 Subtractline38cfromline37.Ifline38cismorethanline37,fillin0(zero) . . . . . . . . . . . . . . . . 39 40 Tax (see table on page 40) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40 41 Itemizeddeductioncredit.Complete Schedule 1 (page 4, Form 1NPR) . . . . 41 42 School property tax credits (part-year and full-year residents only) a Rent paid in 2008­heat included
Rent paid in 2008­heat not included

.00

.00 42b 43 Add credits on lines 41, 42a, and 42b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43
b Property taxes paid on home in 2008 44 Subtractline43fromline40.Ifline43ismorethanline40,fillin0(zero) . . . . . . . . . . . . . . . . . 44 45 Fill in ratio from line 34 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45 46 Multiplyline44byratioonline45 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 46

.00 .00 .00

}

Find credit from tablepage25 . . . . Find credit from table page 26 . . . .

42a

.00

.00 .00

x .
.00

*I2NP08991*
Return to Page 1

Go to Page 3

Form 1NPR (2008) Name(s) shown on Form 1NPR

Page 3 Your social security number

of 4

47 Fill in amount from line 46 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47 48 Armed forces member credit. (Full-year Wisconsin residents only) . . 49 Health insurance risk-sharing plan assessments credit . . . . . . . . 50 Historicrehabilitationcredits.EncloseScheduleHR . . . . . . . . . . 51 Working families tax credit. (Full-year Wisconsin residents only) . . . . 52 Film production company investment credit. EncloseScheduleFP . . 48 49 50 51 52

.00

.00 .00 .00 .00 .00 .00 .00 .00 .00

*I3NP08991*

53 Addlines48through52 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53 54 Subtractline53fromline47.Ifline53ismorethanline47,fillin0(zero) . . . . . . . . . . . . . . . . . 54 55 Alternativeminimumtax.EncloseScheduleMT . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55 56 Addlines54and55 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 56 57 Married couple credit. Complete Schedule 2 (page 4, Form 1NPR) . . 58 OthercreditsfromScheduleCR,line11.EncloseScheduleCR . . . 59 Net income tax paid to another state. EncloseScheduleOS . . 57 58 59

.00 .00 .00 .00 .00 .00 .00

60 Addlines57,58,and59 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60 61 Subtractline60fromline56.Ifline60ismorethanline56,fillin0(zero).Thisisyournettax . . 61 62 Recyclingsurcharge.EncloseScheduleRS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 62 63 Sales and use tax due on out-of-state purchases (see page 28) . . . . . . . . . . . . . . . . . . . . . . . . . 63 64 Donations (decreases refund or increases amount owed) a Endangeredresources b Packers football stadium c Breast cancer research d Veterans trust fund

.00 .00 .00 .00

e Multiple sclerosis f Firefightersmemorial g Prostate cancer research

.00 .00 .00 .00 .00 .00 .00 .00 x .33 = 65

Total (add lines a through g) . . . . . . . 64h

65 Penalties on IRAs, other retirement plans, MSAs, etc. (see page 29)

66 Credit repayments and other penalties (see page 29) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 66 67 Add lines 61 through 66 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 67 Payments and Credits 68 Wisconsinincometaxwithheld.Enclosereadablewithholdingstatements . 68 69 2008 Wisconsin estimated tax paid and amount applied from 2007 return . 69 70 Earnedincomecredit.(Full-yearWisconsinresidentsonly) Number of qualifying children .00 x Federal credit . . . . . . . . . . . . . . . . . . . .

.00 .00

%=

70

.00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00

71 Farmland preservation credit. (Full-year Wisconsin residents only) . . . . . . . 71 72 Repayment credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 72 73 Homestead credit. (Full-year Wisconsin residents only) . . . . . . . . . . . . . . . . 73 74 Farmland tax relief credit. (Full-year Wisconsin residents only) Fill in property taxes on farmland . . . . . . . .

.00 x .19 = 74

75 Eligibleveteransandsurvivingspousespropertytaxcredit . . . . . . . . . . . . . 75 76 RefundablecreditsfromScheduleCR,line15. . . . . . . . . . . . . . . . . . . . . . . 76 77 AMENDEDRETURNONLY­amountpreviouslypaid(see page 33) . . . . . . 77 78 Add lines 68 through 77 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 78
I-050ai

79 AMENDEDRETURNONLY­amountspreviouslyrefunded(see page 33) . . 79

80 Subtract line 79 from line 78 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 80

Return to Page 2

Go to Page 4

Form 1NPR (2008)

Paper clip a copy of your federal income tax return and schedules to this return.

Page 4

of 4 .00 .00 .00

Refund or Amount You Owe 81 If line 80 is more than line 67, subtract line 67 from line 80. This is the AMOUNT YOU OVERPAID 81 82 Amount of line 81 you want REFUNDED TO YOU . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 82 83 Amount of line 81 to be APPLIED TO YOUR 2009 ESTIMATED TAX . . . . 83 85 Underpaymentinterest.Exceptioncode­seeScheduleU Also include on line 84 (see page 34). 85

.00 .00

84 If line 80 is less than line 67, subtract line 80 from line 67 . . . . . This is the AMOUNT YOU OWE 84

Third Do you want to allow another person to discuss this return with the department (see page 35)? Party Designee's Phone ( ) no. Designee name

Yes Complete the following. Personal identification number (PIN)

No

Under penalties of law, I declare that this return and all attachments are true, correct, and complete to the best of my knowledge and belief.

Sign here

Yoursignature

Spouse'ssignature(iffilingjointly,BOTHmustsign)

Date

Mail your return to: Wisconsin Department of Revenue (if tax is due) (if refund or no tax due) POBox268 POBox59 MadisonWI53790-0001 MadisonWI53785-0001

For Department Use Only

(if amended return) POBox8991 MadisonWI53708-8991

R

T

MAN

C

Schedule 1 ­ Wisconsin Itemized Deduction Credit (see line 41 instructions)
1 2 3 4 Medical and dental expenses from line 4, federal Schedule A. See instructions for exceptions . . . . Interestpaidfromline15,federalScheduleA.Seeinstructionsforexceptions . . . . . . . . . . . . . . . . Gifts to charity from line 19, federal Schedule A. See instructions for exceptions . . . . . . . . . . . . . . Add lines 1 through 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 2 3 4

.00 .00 .00 .00

5a Wisconsin standard deduction from Form 1NPR, line 36c . . . . . . . . . . . . . . . . 5a 5b Ratio from Form 1NPR, line 34 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5b x 6 7 8

.00

.
5c 6 7 8

5c Multiplyline5abyratioonline5b.Fillintheresultonline5c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Subtractline5cfromline4.Ifline5cismorethanline4,fillin0(zero) . . . . . . . . . . . . . . . . . . . . . . Rate of credit is .05(5%) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Multiply line 6 by line 7. Fill in here and on line 41 of Form 1NPR . . . . . . . . . . . . . . . . . . . . . . . . . .

.00 .00 x .05 .00

Schedule 2 ­ Married Couple Credit

May be claimed only when both spouses have earned income taxable by Wisconsin. (A)YOURSELF (B)YOURSPOUSE

1 Wages, salaries, tips, etc., included in column B of line 1 on Form 1NPR. Do not include deferred compensation (even though reported on a W-2) or taxable scholarships or fellowships not reported on a W-2 . . . . . . . . . . . . . . 2 Netprofitorlossfromself-employmentfromfederalSchedulesC,C-EZ, andF(Form1040),ScheduleK-1(Form1065),andanyothertaxableselfemployment or earned income included in column B on Form 1NPR . . . . . . 3 Combine lines 1 and 2. This is your total Wisconsin earned income . . . . . . . 4 Add amounts on Form 1NPR, lines 18, 22, 26, and 30, column B. Fill in the total of these adjustments that apply to your or your spouse's earned income 5 Subtractline4fromline3.Thisisyourqualifiedearnedincome . . . . . . . . .

1

.00

.00

2 3 4 5

.00 .00 .00 .00 .00 x .03 .00

.00 .00 .00 .00

6 Comparetheamountincolumns(A)and(B)ofline5.Fillinthe smalleramounthere.Ifmorethan$16,000,fillin$16,000 . . . . . . . . . . . . . . . . . . . . . . . . . . 6 7 Rate of credit is .03 (3%) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 8 Multiplyline6byline7.Roundtheresultandfillinhereandonline57ofForm1NPR. Donotfillinmorethan$480 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8

*I4NP08991*
Go to Page 1