{ "batch": "895-wisconsin-state-creator-tax-deductions", "articles": [ { "id": "learn_r895_wisconsin_state_creator_tax_deductions_wisconsin_895_c1", "category": "Business", "title": "Wisconsin: anchor", "summary": "Wisconsin's individual income tax law is Wisconsin Statutes Chapter 71, Subchapter I (Taxation of Individuals and Fiduciaries), beginning at s. 71.01 Definitions, on the Legislature's docs.legis.wisconsin.gov site (direct fetch blocked by robots/connection reset; text read via page copy).", "body": "Wisconsin's individual income tax law is Wisconsin Statutes Chapter 71, Subchapter I (Taxation of Individuals and Fiduciaries), beginning at s. 71.01 Definitions, on the Legislature's docs.legis.wisconsin.gov site (direct fetch blocked by robots/connection reset; text read via page copy).\n\nWhat Wisconsin State Legislature (Wisconsin Statutes, docs.legis.wisconsin.gov) actually says:\n\n“TAXATION OF INDIVIDUALS AND FIDUCIARIES”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate", "source_type": "official", "source_link": "https://docs.legis.wisconsin.gov/statutes/statutes/71/i/01", "last_verified": "2026-10-23", "reliability": "VERIFIED RULE", "source_tier": "A", "source_publisher": "Wisconsin State Legislature (Wisconsin Statutes, docs.legis.wisconsin.gov)", "evidence_quote": "TAXATION OF INDIVIDUALS AND FIDUCIARIES", "volatility": "low", "from_batch": "895-wisconsin-state-creator-tax-deductions", "subject": "Wisconsin", "topic": "anchor", "applies_to_country": "US", "applies_to_scope": "WI", "tags": { "lane": "any", "stage": "any", "region": [ "us-wi" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r895_wisconsin_state_creator_tax_deductions_wisconsin_895_c2", "category": "Business", "title": "Wisconsin: IRC conformity (fixed date)", "summary": "Wis. Stat. s. 71.01(6)(m) defines the Internal Revenue Code for tax years beginning after December 31, 2022 as the federal IRC as amended to December 31, 2022, with listed exclusions and s. 71.98 updates (fixed-date conformity with specific decoupling).", "body": "Wis. Stat. s. 71.01(6)(m) defines the Internal Revenue Code for tax years beginning after December 31, 2022 as the federal IRC as amended to December 31, 2022, with listed exclusions and s. 71.98 updates (fixed-date conformity with specific decoupling).\n\nWhat Wisconsin State Legislature (Wisconsin Statutes, docs.legis.wisconsin.gov) actually says:\n\n“For taxable years beginning after December 31, 2022, for individuals and fiduciaries, except fiduciaries of nuclear decommissioning trust or reserve funds,”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate", "source_type": "official", "source_link": "https://docs.legis.wisconsin.gov/statutes/statutes/71/i/01", "last_verified": "2026-10-23", "reliability": "VERIFIED RULE", "source_tier": "A", "source_publisher": "Wisconsin State Legislature (Wisconsin Statutes, docs.legis.wisconsin.gov)", "evidence_quote": "For taxable years beginning after December 31, 2022, for individuals and fiduciaries, except fiduciaries of nuclear decommissioning trust or reserve funds,", "volatility": "low", "from_batch": "895-wisconsin-state-creator-tax-deductions", "subject": "Wisconsin", "topic": "IRC conformity (fixed date)", "applies_to_country": "US", "applies_to_scope": "WI", "tags": { "lane": "any", "stage": "any", "region": [ "us-wi" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r895_wisconsin_state_creator_tax_deductions_wisconsin_895_c3", "category": "Business", "title": "Wisconsin: decoupling: post-2022 federal amendments", "summary": "s. 71.01(6)(m)3. excludes from Wisconsin's IRC all federal amendments enacted after December 31, 2022 unless separately adopted.", "body": "s. 71.01(6)(m)3. excludes from Wisconsin's IRC all federal amendments enacted after December 31, 2022 unless separately adopted.\n\nWhat Wisconsin State Legislature (Wisconsin Statutes, docs.legis.wisconsin.gov) actually says:\n\n“enacted after December 31, 2022.”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate", "source_type": "official", "source_link": "https://docs.legis.wisconsin.gov/statutes/statutes/71/i/01", "last_verified": "2026-10-23", "reliability": "VERIFIED RULE", "source_tier": "A", "source_publisher": "Wisconsin State Legislature (Wisconsin Statutes, docs.legis.wisconsin.gov)", "evidence_quote": "enacted after December 31, 2022.", "volatility": "low", "from_batch": "895-wisconsin-state-creator-tax-deductions", "subject": "Wisconsin", "topic": "decoupling: post-2022 federal amendments", "applies_to_country": "US", "applies_to_scope": "WI", "tags": { "lane": "any", "stage": "any", "region": [ "us-wi" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r895_wisconsin_state_creator_tax_deductions_wisconsin_895_c4", "category": "Business", "title": "Wisconsin: starting point / home office conformity", "summary": "s. 71.01(4) ties Wisconsin to federal AGI as determined under the IRC, so the federal Schedule C home-office deduction carries over with no separate Wisconsin rule (conformity; no difference found).", "body": "s. 71.01(4) ties Wisconsin to federal AGI as determined under the IRC, so the federal Schedule C home-office deduction carries over with no separate Wisconsin rule (conformity; no difference found).\n\nWhat Wisconsin State Legislature (Wisconsin Statutes, docs.legis.wisconsin.gov) actually says:\n\n“means taxable income or adjusted gross income as determined under the internal revenue code”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate", "source_type": "official", "source_link": "https://docs.legis.wisconsin.gov/statutes/statutes/71/i/01", "last_verified": "2026-10-23", "reliability": "VERIFIED RULE", "source_tier": "A", "source_publisher": "Wisconsin State Legislature (Wisconsin Statutes, docs.legis.wisconsin.gov)", "evidence_quote": "means taxable income or adjusted gross income as determined under the internal revenue code", "volatility": "low", "from_batch": "895-wisconsin-state-creator-tax-deductions", "subject": "Wisconsin", "topic": "starting point / home office conformity", "applies_to_country": "US", "applies_to_scope": "WI", "tags": { "lane": "any", "stage": "any", "region": [ "us-wi" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r895_wisconsin_state_creator_tax_deductions_wisconsin_895_c5", "category": "Business", "title": "Wisconsin: bonus depreciation decoupled", "summary": "Wisconsin DOR Schedule SB instructions state Wisconsin did not allow bonus depreciation for tax year 2023, and depreciation differences are adjusted on Schedule I.", "body": "Wisconsin DOR Schedule SB instructions state Wisconsin did not allow bonus depreciation for tax year 2023, and depreciation differences are adjusted on Schedule I.\n\nWhat Wisconsin Department of Revenue actually says:\n\n“Wisconsin did not allow bonus depreciation for tax year 2023”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate", "source_type": "official", "source_link": "https://www.revenue.wi.gov/TaxForms2024/2024-ScheduleSB-inst.pdf", "last_verified": "2026-10-23", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Wisconsin Department of Revenue", "evidence_quote": "Wisconsin did not allow bonus depreciation for tax year 2023", "volatility": "low", "from_batch": "895-wisconsin-state-creator-tax-deductions", "subject": "Wisconsin", "topic": "bonus depreciation decoupled", "applies_to_country": "US", "applies_to_scope": "WI", "tags": { "lane": "any", "stage": "any", "region": [ "us-wi" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r895_wisconsin_state_creator_tax_deductions_wisconsin_895_c6", "category": "Business", "title": "Wisconsin: Section 179 treatment", "summary": "DOR instructions treat a different Wisconsin § 179 election as a basis difference to adjust on Schedule I; Wisconsin follows federal § 179 under its adopted IRC (no separate state dollar cap found).", "body": "DOR instructions treat a different Wisconsin § 179 election as a basis difference to adjust on Schedule I; Wisconsin follows federal § 179 under its adopted IRC (no separate state dollar cap found).\n\nWhat Wisconsin Department of Revenue actually says:\n\n“electing to claim a different amount of sec. 179 expense), use Schedule I to adjust for the difference in depreciation as a result of the difference in federal and Wisconsin basis”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate", "source_type": "official", "source_link": "https://www.revenue.wi.gov/TaxForms2024/2024-ScheduleSB-inst.pdf", "last_verified": "2026-10-23", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Wisconsin Department of Revenue", "evidence_quote": "electing to claim a different amount of sec. 179 expense), use Schedule I to adjust for the difference in depreciation as a result of the difference in federal and Wisconsin basis", "volatility": "low", "from_batch": "895-wisconsin-state-creator-tax-deductions", "subject": "Wisconsin", "topic": "Section 179 treatment", "applies_to_country": "US", "applies_to_scope": "WI", "tags": { "lane": "any", "stage": "any", "region": [ "us-wi" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r895_wisconsin_state_creator_tax_deductions_wisconsin_895_c7", "category": "Business", "title": "Wisconsin: self-employed health insurance - extra state subtraction", "summary": "Wisconsin DOR: self-employed filers use Worksheet 1 to claim a medical care insurance subtraction, but none if 100% was already deducted federally on Schedule 1 line 17.", "body": "Wisconsin DOR: self-employed filers use Worksheet 1 to claim a medical care insurance subtraction, but none if 100% was already deducted federally on Schedule 1 line 17.\n\nWhat Wisconsin Department of Revenue actually says:\n\n“If you are self-employed and deducted 100% of your medical care insurance cost on line 17 of your federal Schedule 1 (Form 1040) as a self-employed health insurance deduction, do not complete Worksheet 1 or 2. No additional deduction is allowed.”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate", "source_type": "official", "source_link": "https://www.revenue.wi.gov/TaxForms2024/2024-ScheduleSB-inst.pdf", "last_verified": "2026-10-23", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Wisconsin Department of Revenue", "evidence_quote": "If you are self-employed and deducted 100% of your medical care insurance cost on line 17 of your federal Schedule 1 (Form 1040) as a self-employed health insurance deduction, do not complete Worksheet 1 or 2. No additional deduction is allowed.", "volatility": "low", "from_batch": "895-wisconsin-state-creator-tax-deductions", "subject": "Wisconsin", "topic": "self-employed health insurance - extra state subtraction", "applies_to_country": "US", "applies_to_scope": "WI", "tags": { "lane": "any", "stage": "any", "region": [ "us-wi" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r895_wisconsin_state_creator_tax_deductions_wisconsin_895_c8", "category": "Business", "title": "Wisconsin: self-employed health insurance - FAQ", "summary": "Wisconsin DOR FAQ: an additional Wisconsin subtraction may be taken even after a federal self-employed health insurance deduction, reduced by the amount deducted federally.", "body": "Wisconsin DOR FAQ: an additional Wisconsin subtraction may be taken even after a federal self-employed health insurance deduction, reduced by the amount deducted federally.\n\nWhat Wisconsin Department of Revenue actually says:\n\n“If a deduction is taken for self-employed health insurance on line 17 of federal Schedule 1 (Form 1040 or 1040-SR) or on Schedule C or F, may an additional subtraction be taken for Wisconsin purposes? Yes.”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate", "source_type": "official", "source_link": "https://www.revenue.wi.gov/Pages/FAQS/pcs-medins.aspx", "last_verified": "2026-10-23", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Wisconsin Department of Revenue", "evidence_quote": "If a deduction is taken for self-employed health insurance on line 17 of federal Schedule 1 (Form 1040 or 1040-SR) or on Schedule C or F, may an additional subtraction be taken for Wisconsin purposes? Yes.", "volatility": "low", "from_batch": "895-wisconsin-state-creator-tax-deductions", "subject": "Wisconsin", "topic": "self-employed health insurance - FAQ", "applies_to_country": "US", "applies_to_scope": "WI", "tags": { "lane": "any", "stage": "any", "region": [ "us-wi" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r895_wisconsin_state_creator_tax_deductions_wisconsin_895_c9", "category": "Business", "title": "Wisconsin: filing deadline", "summary": "Wisconsin DOR Form 1 instructions (2024) set the return due date of April 15, 2025 (April 15 for calendar-year filers), with federal extensions honored.", "body": "Wisconsin DOR Form 1 instructions (2024) set the return due date of April 15, 2025 (April 15 for calendar-year filers), with federal extensions honored.\n\nWhat Wisconsin Department of Revenue actually says:\n\n“How To Get An Extension Of Time To File Your return is due April 15, 2025.”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate", "source_type": "official", "source_link": "https://www.revenue.wi.gov/TaxForms2024/2024-Form1-Inst.pdf", "last_verified": "2026-10-23", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Wisconsin Department of Revenue", "evidence_quote": "How To Get An Extension Of Time To File Your return is due April 15, 2025.", "volatility": "low", "from_batch": "895-wisconsin-state-creator-tax-deductions", "subject": "Wisconsin", "topic": "filing deadline", "applies_to_country": "US", "applies_to_scope": "WI", "tags": { "lane": "any", "stage": "any", "region": [ "us-wi" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } } ] }