2018 Addition and Subtraction Codes

2018 Addition Codes

Code Number Description

01

Distributions from Edvest and Tomorrow's Scholar College Savings Account

02

Federal Net Operating Loss Deduction

03

Income (Lump-Sum Distributions) Reported on Federal Form 4972

04

Farmland Preservation Credit

05

Excess Distribution From a Passive Foreign Investment Company

06

Expenses Paid to Related Entities

07

Amounts Not Deductible for Wisconsin

08

Development Zone Credit

09

Technology Zone Credit

10

Enterprise Zone Jobs Credit

11

Manufacturing Investment Credit

12

Economic Development Tax Credit

13

Jobs Tax Credit

14

Capital Investment Credit

15

Community Rehabilitation Program Credit

16

Research Credit

17

Manufacturing and Agriculture Credit

18

Business Development Credit

19

Electronics and Information Technology Manufacturing Zone Credit

20

Employee College Savings Account Contribution Credit

21

Difference in Federal and Wisconsin Basis of Depreciated or Amortized Assets

22

ABLE Accounts



2018 Subtraction Codes

Code Number Description

01

Medical Care Insurance

02

Long-Term Care Insurance

03

Tuition and Fee Expenses

04

Military and Uniformed Services Retirement Benefits

05

Local and State Retirement Benefits

06

Federal Retirement Benefits

07

Railroad Retirement Benefits, Railroad Unemployment Insurance, and Sickness Benefits

08

Adoption Expenses

09

Recoveries of Federal Itemized Deductions

10

Wisconsin Net Operating Loss Carryforward

11

Native Americans

12

Amounts Not Taxable by Wisconsin

13

Farm Loss Carryover

14

Contributions to an Edvest or Tomorrow's Scholar College Savings Account

15

Distributions from Wisconsin State-Sponsored College Tuition Programs

16

Disability Income Exclusion

17

Sale of Business Assets or Assets Used in Farming to a Related Person

18

Repayment of Income Previously Taxed

19

Human Organ Donation

20

Reserve or National Guard Members

21

Expenses Paid to Related Entities

22

Private School Tuition

23

Legislator's Per Diem

24

ABLE Accounts

25

Interest, Rental Payments, Intangible Expenses, and Management Fees Reported as Income by a Related Entity

26

Retirement Income Exclusion

27

Sales of Certain Insurance Policies

28

Child and Dependent Care Expenses

29

Combat Zone Related Death

30

Physician or Psychiatrist Grant

31

Difference in Federal and Wisconsin Basis of Depreciated or Amortized Assets

32

Olympic, Paralympic, and Special Olympic medals and United States Olympic Committee and Special Olympic Board of Directors prize money

51

Tax-Option (S) Corporation Adjustments

52

Your Share of Partnership, Limited Liability Company, Trust, or Estate Adjustments

53

Charitable Contributions

54

Differences in Federal and Wisconsin Basis of Assets

55

Differences in Federal and Wisconsin Basis of Partnership Interest

56

Differences in Federal and Wisconsin Reporting of Marital Property (Community) Income

January 4, 2019