Farmland Preservation Credit

  1. ​​What are the major qualifications for filing Schedule FC or FC-A and computing the credit?

  2. Which schedule should I use?

  3. I'm buying some property. How can I find out if the farmland preservation credit was claimed on it?

  4. Currently, my farmland is subject to a farmland preservation agreement. I'm wondering if I can get my farmland out of the agreement and, if so, how much do I have to pay as a result?

  5. I'm doing my taxes and I know I have to include the amount of farmland credit I received last year in taxable income. How can I find out how much farmland credit I received?

  6. I received a letter saying you need copies of my real estate tax bills. Aren't they attached to my return?

  7. The Farmland Preservation Program tax credit forms ask whether land is in compliance with state soil and water conservation plans and standards. Where can I find out more about what is required?

  8. I received a letter asking for a copy of my Certificate of Compliance. What is this and why do you need it?

  9. What landowners will need a Certificate of Compliance (CoC) number?

  10. What landowners will need a farmland preservation agreement number?

  11. What's the difference between an executed and an unexecuted farmland preservation agreement?

  12. I rent out my farmland. How do I determine if my farmland meets the gross profits requirement?

  13. I bought some farmland several years ago and wasn't aware of the farmland preservation credit program. Can I go back to past years and amend my tax returns to claim this credit?

  14. I sold some property during the year. Can I claim farmland preservation credit for those parcels?

  15. I have an agreement from before July 1, 2009. How can I claim farmland preservation credit on Schedule FC-A?

  16. How should I determine if the land I own is located in a farmland preservation zoning district?

Applicable Laws and Rules

This document provides statements or interpretations of the following laws and regulations enacted as of March 18, 2024: secs. 71.58, 71.59, 71.60, 71.61, 71.613, 71.75, 71.78, 73.03, 91.66, 91.80 and 91.84, Wis. Stats., sec. 91.19, Wis. Stats. (2007-08), and sec. Tax 2.08, Wis. Adm. Code.

Laws enacted and in effect after this date, new administrative rules, and court decisions may change the interpretations in this document. Guidance issued prior to this date, that is contrary to the information in this document is superseded by this document, according to sec. 73.16(2)(a), Wis. Stats.

​​Contact Us​

Wisconsin Department of Revenue​
Farmland Preservation Credit Taxpayer Assistance
PO Box 8906
Madison, WI 53708-8906
Phone: ​(608) 266-2442
Fax: (608) 267-0834
Email: ​​

The department welcomes your input on our guidance. Submit comments on this guidance document.

Guidance Document Number: 100024

March 18​, 2024