Combat Zone Related Deaths

2013 Wisconsin Act 20 provides a subtraction from federal adjusted gross income when completing the Wisconsin income tax return for all income received by an individual who:

The subtraction applies to:

2013 Wisconsin Act 20 is effective for taxable years that begin after December 31, 2012.

If a member of the Armed Forces dies, a surviving spouse or personal representative may handle duties such as filing any tax returns. A personal representative can be an executor, administrator, or anyone who is in charge of the decedent's assets.

Joint returns. Only the decedent's part of the joint income is eligible for the subtraction.

How to claim the subtraction. The personal representative should take the following steps:

Enclosures with the return. Enclose a copy of the decedent's federal Form 1040, all Forms W-2, and the certification from the federal Department of Defense (DD Form 1300, Report of Casualty) with the Wisconsin Form 1.

Page last updated August 15, 2013