2018 Addition and Subtraction Codes

2018 Addition Codes

Code Number Description
01Distributions from Edvest and Tomorrow's Scholar College Savings Account
02Federal Net Operating Loss Deduction
03Income (Lump-Sum Distributions) Reported on Federal Form 4972
04Farmland Preservation Credit
05Excess Distribution From a Passive Foreign Investment Company
06Expenses Paid to Related Entities
07Amounts Not Deductible for Wisconsin
08Development Zone Credit
09Technology Zone Credit
10Enterprise Zone Jobs Credit
11Manufacturing Investment Credit
12Economic Development Tax Credit
13Jobs Tax Credit
14Capital Investment Credit
15Community Rehabilitation Program Credit
16Research Credit
17Manufacturing and Agriculture Credit
18Business Development Credit
19Electronics and Information Technology Manufacturing Zone Credit
20Employee College Savings Account Contribution Credit
21Difference in Federal and Wisconsin Basis of Depreciated or Amortized Assets
22ABLE Accounts

2018 Subtraction Codes

Code Number Description
01 Medical Care Insurance
02Long-Term Care Insurance
03Tuition and Fee Expenses
04Military and Uniformed Services Retirement Benefits
05Local and State Retirement Benefits
06Federal Retirement Benefits
07Railroad Retirement Benefits, Railroad Unemployment Insurance, and Sickness Benefits
08Adoption Expenses
09Recoveries of Federal Itemized Deductions
10Wisconsin Net Operating Loss Carryforward
11Native Americans
12Amounts Not Taxable by Wisconsin
13Farm Loss Carryover
14Contributions to an Edvest or Tomorrow's Scholar College Savings Account
15Distributions from Wisconsin State-Sponsored College Tuition Programs
16Disability Income Exclusion
17Sale of Business Assets or Assets Used in Farming to a Related Person
18Repayment of Income Previously Taxed
19Human Organ Donation
20Reserve or National Guard Members
21Expenses Paid to Related Entities
22Private School Tuition
23Legislator's Per Diem
24ABLE Accounts
25Interest, Rental Payments, Intangible Expenses, and Management Fees Reported as Income by a Related Entity
26Retirement Income Exclusion
27Sales of Certain Insurance Policies
28Child and Dependent Care Expenses
29Combat Zone Related Death
30Physician or Psychiatrist Grant
31Difference in Federal and Wisconsin Basis of Depreciated or Amortized Assets
32Olympic, Paralympic, and Special Olympic medals and United States Olympic Committee and Special Olympic Board of Directors prize money
51Tax-Option (S) Corporation Adjustments
52Your Share of Partnership, Limited Liability Company, Trust, or Estate Adjustments
53Charitable Contributions
54Differences in Federal and Wisconsin Basis of Assets
55Differences in Federal and Wisconsin Basis of Partnership Interest
56Differences in Federal and Wisconsin Reporting of Marital Property (Community) Income

January 4, 2019