Free 2008 I-022 Instructions for the Wisconsin Fiduciary Return Form 2 and Schedules WD, 2K-1, and CC - Wisconsin

2008 Instructions for the Wisconsin Fiduciary Return Form 2 and Schedules WD, 2K-1, and CC
New for 2008: Certain business credits must be consolidated
on Schedule CR, and new business credits are available. See pages 4 and 6. Income from Wisconsin sources includes income or gain from: a. Real or tangible personal property located within the state. b. A business, trade, profession, or occupation carried on within the state, including a corporation taxed under Subchapter S of the Internal Revenue Code. c. Personal or professional services performed within the state either as an individual or a member of a partnership. d. Income received from the Wisconsin state lottery or a multi jurisdictional lottery if the winning lottery ticket or lottery share was purchased from a Wisconsin retailer. RESIDENT TRUSTS: Every trustee of a Wisconsin trust must file a Wisconsin fiduciary income tax return if the trust has: 1. any taxable income for the tax year, or 2. gross income (see definition in the previous column under "RESIDENT ESTATES") of $600 or more regardless of the taxable income. Example: A resident trust has $400 of interest income. It makes no distributions and therefore only has an exemption of $100, which would result in taxable income of $300. The trust is required to file a Wisconsin fiduciary return, because it has taxable income. NONRESIDENT TRUSTS: A nonresident trust must file a Wis consin fiduciary income tax return if it has: 1. any Wisconsin taxable income for the year, or 2. gross income from Wisconsin sources (see definitions in the previous column and above under "RESIDENT ESTATES" and "NONRESIDENT ESTATES") of $600 or more regardless of the taxable income.

GENERAL INSTRUCTIONS CAUTION: As the Internal Revenue Service hadn't finalized
the 2008 federal fiduciary income tax forms at the time Form 2, Schedules CC, WD, and 2K1, and these instructions went to print, federal line numbers referred to may change.

Is the Estate or Trust Resident of Wisconsin?
ESTATES: The estate of a decedent is considered resident of Wisconsin if the decedent was domiciled in Wisconsin at the time of death. TRUSTS: A trust created by a decedent's will (testamentary trust) is resident of Wisconsin if the decedent was domiciled in Wisconsin at the time of death, unless transferred by a court having jurisdiction to another court's jurisdiction. Inter vivos trusts that are made irrevocable and were administered in Wisconsin before October 29, 1999, are considered resident of Wisconsin if they are being administered in Wisconsin. The following inter vivos trusts that become irrevocable on or after October 29, 1999, or that became irrevocable before Octo ber 29, 1999, and are first administered in Wisconsin on or after October 29, 1999, are resident of Wisconsin: 1. Trusts, or portions of trusts, the assets of which consist of property placed in the trust by a person who is a resident of Wisconsin at the time that the property was placed in the trust if, at the time that the assets were placed in the trust, the trust was irrevocable. 2. Trusts, or portions of trusts, the assets of which consist of property placed in the trust by a person who is a resident of Wisconsin at the time that the trust became irrevocable if, at the time that the property was placed in the trust, the trust was revocable. A trust is revocable if the person whose property constitutes the trust may revest title to the property in that person. A trust is irrevocable if the power to revest title does not exist.

Other Filing Requirements
EXEMPT TRUSTS: Trusts that are exempt under the Internal Revenue Code by reason of their purposes or activities are also exempt from Wisconsin income tax. Common law trusts organized or conducted for profit are deemed to be corporations and must file a Wisconsin corporation franchise or income tax return. NOTE: Trusts that are exempt from federal taxation under section 501(a) of the Internal Revenue Code, including certain pension, profit-sharing, and stock bonus plans described in section 401(a) of the Internal Revenue Code, and individual retirement arrangements (IRAs) are required to report unrelated business taxable income for Wisconsin tax purposes. File a Wisconsin Form 4T if the trust reports unrelated business taxable income for federal purposes on federal Form 990-T and the trust has gross income from an unrelated trade or business of $1,000 or more. For more information, obtain a copy of Wisconsin Form 4T from any Department of Revenue office. FINAL RETURN OF AN ESTATE OR TRUST: A final fiduciary return reporting all income received from the beginning of the taxable year of closing to the date of closing is required. The net income computed on the final return must be distributed to the beneficiaries and no income tax is payable by the fiduciary. The beneficiaries of the estate or trust must report income as if it had been received without the intervention of the fiduciary.

Must the Estate or Trust File a Return?
RESIDENT ESTATES: Every personal representative or special administrator of the estate of a Wisconsin decedent must file a Wisconsin fiduciary income tax return if the gross income of the estate is $600 or more. Gross income means all income (before deducting expenses) reportable to Wisconsin which is received in the form of money, property, or services. It does not include items that are exempt from Wisconsin tax. NONRESIDENT ESTATES: A nonresident estate must file a Wisconsin fiduciary return if it has gross income (see definition above under "RESIDENT ESTATES") of $600 or more from Wisconsin sources.
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Enclose a copy of the final account or a letter advising that a final account is not required by the probate court with the final fiduciary return. INDIVIDUAL TAX RETURN FOR A DECEDENT: A personal representative or petitioner must file an individual return for a decedent to report income from the beginning of the year to the date of death (Form 1, 1A, 1NPR, or WI-Z). The due date of the 2008 individual return is April 15, 2009. The filing requirements are as follows: a. Single persons. (1) Under age 65 ­ gross income of $9,660 or more. (2) Age 65 or older ­ gross income of $9,910 or more. b. Married persons filing jointly. (1) Both spouses under age 65 ­ gross income of $18,000 or more (2) One spouse age 65 or older ­ gross income of $18,000 or more (3) Both spouses age 65 or older ­ gross income of $18,040 or more c. Married persons filing separately ­ gross income of $9,000 or more. d. Head of household. (1) Under age 65 ­ gross income of $12,270 or more. (2) Age 65 or older ­ gross income of $12,520 or more. e. Part-year resident or nonresident ­ gross income from Wis consin sources of $2,000 or more.

Withholding Requirement for Trusts and Estates Having Nonresident Beneficiaries
In general, a trust or estate that has one or more nonresident beneficiaries is required to withhold income or franchise tax on the income allocable to the nonresident beneficiaries. A nonresident beneficiary includes an individual who is not domiciled in Wisconsin; a partnership, limited liability company, or corporation whose commercial domicile is outside Wisconsin; and an estate or trust that is nonresident under sec. 71.14(1) to (3m), Wis. Stats. If the nonresident beneficiary is an individual, estate, or trust, the withholding rate is the highest rate for a single individual (6.75% for 2008). If the nonresident beneficiary is a partnership, limited liability company, or corporation, the withholding rate is 7.9%. Exceptions: Withholding is not required on behalf of the following nonresident beneficiaries: · A beneficiary that is exempt from Wisconsin income or franchise taxation. The trust or estate may rely on a written statement from a beneficiary explaining why the beneficiary is exempt from Wisconsin tax. The trust or estate must enclose a copy of this statement with the Form 2 filed with the department. · A beneficiary whose share of Wisconsin income from the trust or estate is less than $1,000. · A beneficiary who completes Form PW-2, Wisconsin Nonresident Partner, Member, Shareholder, or Beneficiary Withholding Exemption Affidavit, and provides Part 2 of Form PW-2 to the trust or estate. The completed Form PW-2 must be pre-approved by the Department of Revenue. See the Form PW2 instructions for details. The trust or estate uses Form PW-1, Wisconsin Nonresident Income or Franchise Tax Withholding on Pass-Through Entity Income, to pay the withholding. Form PW-1 is due with payment by the 15th day of the 3rd month following the close of the trust's or estate's taxable year. See the Form PW-1 instructions for details. CAUTION: Nonresidents with a Wisconsin filing requirement must file the appropriate Wisconsin income or franchise tax return.

When to File/Extension of Time to File
A return for a trust is due on or before April 15, 2009. A return for an estate is due on or before April 15, 2009, for a calendar year filer or 3 1/2 months after the close of the taxable year for a fiscal year filer. If you cannot file on time, the following options are available for obtaining an extension: 1. If you have an extension for filing your federal return, this au tomatically gives you a Wisconsin extension provided you: · Estimate your 2008 Wisconsin tax and pay the amount you will owe with your return (line 33 of Form 2) by the due date using 2008 Wisconsin Form 1-ES, and · Enclose a copy of your federal extension application with your Form 2 when filed. 2. Extensions available under federal law may be used for Wis consin purposes, even if you do not need a federal extension because you file your federal return by the due date. To obtain an extension only for Wisconsin, you must: · Estimate your 2008 Wisconsin tax and pay the amount you will owe by the due date (see item 1) and · Enclose a statement with your Form 2 indicating which federal extension provision you are using or enclose a copy of a completed federal extension application form. No extension is allowed if your estimate of tax is not reasonable. Special Conditions A "Special Conditions" section is located on page 1 of Form 2. If you have an extension of time to file because of a presidentially-declared disaster, fill in "03" in the box and indicate the specific disaster on the line provided. NOTE: Even though you may have an extension of time to file your return, you will owe interest on any tax not paid by the original due date. Returns not filed by the extended due date are subject to additional interest and penalties.
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Requesting a Closing Certificate
A request for a closing certificate should not be attached to Form 2. See the instructions for Schedule CC on page 15.

Tax Help or Additional Forms
If you have questions or need additional forms, help is available at our Madison office (2135 Rimrock Road): · Wisconsin Department of Revenue Mail Stop 5144 PO Box 8906 Madison WI 53708-8906 · Telephone: (608) 266-2772 · Forms requests: (608) 266-1961 · Fax: (608) 267-0834 · Email: [email protected] Internet Address You can access the department's website at www.revenue.wi.gov. From this website, you can: · Download forms, schedules, instructions, and publications. · View answers to frequently asked questions. · E-mail us comments or request help.

TTY Equipment Telephone help is available using TTY equip ment, call (608) 267-1049 in Madison. This number is to be used only when calling with TTY equipment. Information Publications Available Following is a list of some of the department publications. These publications provide detailed information relating to specific areas of Wisconsin tax law. They are available at any department office. Number and Title 102 103 111 114 117 120 125 503 600 601 Wisconsin Tax Treatment of Tax-Option (S) Corporations and Their Shareholders Reporting Capital Gains and Losses for Wisconsin How to Get a Private Letter Ruling Wisconsin Taxpayer Bill of Rights Guide to Wisconsin Information Returns Net Operating Losses for Individuals, Estates, and Trusts Credit for Tax Paid to Another State Wisconsin Farmland Preservation Credit Wisconsin Taxation of Lottery Winnings Wisconsin Taxation of Pari-Mutuel Wager Winnings

LINE INSTRUCTIONS
Use black ink to complete Form 2. If completing the form by hand, do not use commas or dollar signs when filling in amounts. For more tips, see page 20. Period Covered File the 2008 return for calendar year 2008 and fiscal years that begin in 2008. For a fiscal year, a 52-53 week period, or a short-period return, fill in the taxable year beginning and ending dates in the taxable year space at the top of the form. Name and Identifying Number Estates use the first line for the legal name and decedent's social security number or, if a bankruptcy estate, the federal employer identification number (EIN). Trusts use the second line for the legal name and the third line for the federal EIN. Exception: Qualifying trusts making the election under IRC Section 645 to be treated as part of the decedent's estate use the first line for the legal name and social security number of the decedent. Type of Estate or Trust Check to indicate the type of estate or trust. · Electing small business trust (ESBT) ­ a trust that has income from one or more S corporations. The portion of an ESBT that consists of stock of one or more S corporations is treated as a separate trust. If ESBT is checked, see the "Exceptions" in the instructions for lines 1 and 6a. · Qualified funeral trust (QFT) ­ if a trust elects to be taxed as a QFT for federal income tax purposes, the election also applies for Wisconsin. If QFT is checked, see the "Exceptions" in the instructions for lines 1 and 6a. · Bankruptcy estate ­ a separate and distinct taxable entity created when an individual debtor files for bankruptcy under Chapter 7 or 11 of Title 11 of the United States Code. · Inter vivos trust ­ a trust created during a grantor's lifetime. · Testamentary trust ­ a trust created by a decedent's will that comes into existence at the death of the decedent. · Section 645 election ­ allows a qualified revocable trust to be treated and taxed as part of the related estate during the election period. If the election is made for federal income tax purposes, it also applies for Wisconsin. Enclose a copy of federal Form 8855 or letter making the election. · Decedent's estate ­ a taxable entity separate from a decedent. It generally continues to exist until the final distribution of the assets is made to the beneficiaries. A fiduciary administers the decedent's assets and reports income earned during administration and income in respect of the decedent (IRD). Special Conditions Certain estates and trusts have to enter information in the Special Conditions section. For informa tion on when to use the Special Conditions section, see "Special Conditions" under "When to File/Extension of Time to File" on page 2 and "Interest and rental expenses paid to related entities" on page 10. If both special conditions apply, fill in "99" in the Special Conditions box. Rounding Off to Whole Dollars The form has preprinted zeros in the place used to enter cents. All amounts filled in the form should be rounded to the nearest dollar. To do so, drop amounts under 50¢ and increase amounts from 50¢ to 99¢ to the next whole dollar. For example, $129.39 becomes $129 and $236.50 becomes $237.
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Seven Steps to Filing the Fiduciary Income Tax Return

1

Gather all records.

Make sure that all income and expense records are available, including interest and dividend statements, so the return can be prepared correctly. Before completing Wisconsin Form 2, complete the federal return, Form 1041 or 1041-QFT, and its supporting schedules, if required.

2

Complete the federal return.

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Complete the Wisconsin return (see tips on page 20). Sign the return.
The return must be signed by the personal representative or special administrator of an estate or by the trustee of a trust. Begin by putting the three pages of Form 2 in numerical order. Then, attach, using a paper clip (do not staple), the following in the order listed: · · Payment ­ If you owe an amount with the return, paper clip your payment to the front of Form 2. Wisconsin Schedules ­ The appropriate copy of each of your withholding statements (Schedules 2K-1, 3K-1, and 5K-1 and Forms W-2 and 1099). Federal Return ­ A complete copy of your federal return (Form 1041 or 1041-QFT) and its supporting schedules and forms. Supporting Documents ­ For example, copies of property tax bills in support of a farmland preservation credit or farmland tax relief credit claim. Extension Form or Statement ­ A copy of your federal extension application or required statement if you are filing under an extension.

Assemble the return.

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Keep a copy of the return. Mail the return and enclosures to the appropriate address shown on the bottom of page 2 of Form 2.

Round off all amounts. But if you have to add two or more amounts to figure the amount to fill in on a line, include cents when adding and only round off the total. Accounting Periods and Methods Use the same accounting period and method of accounting that are used for federal income tax purposes. If the federal taxable year or method of accounting is changed, such change also applies for Wisconsin. Separate permission to effect such change for Wisconsin is not required. However, enclose a copy of the federal document authorizing the change with the Wisconsin fiduciary return. Definitions Applicable to Fiduciaries Under Wisconsin income tax law, federal taxable income is used as a starting point in the computation of fiduciary income subject to the Wisconsin income tax. Therefore, most terms have the same meaning under Wisconsin law as in the Internal Revenue Code unless otherwise noted.

ESBT Worksheet ­ Electing Small Business Trust
1. Separate S corporation income (also enter on line 6b of Form 2) ...................1. $ 2. Tax rate ..........................................................2. 3. Tax on S corporation income (multiply line 1 by line 2) ................................3. 4. Other trust income (from line 5, Form 2) ......4. 5. Tax on line 4 from tax table ...........................5. 6. Total tax (add lines 3 and 5). Enter on line 6a of Form 2 ............................6. You must enclose with Form 2 a copy of the 5K-1 from the tax-option (S) corporation (or the K-1 from the federal S corporation if the S corporation was not required to file a Wisconsin return) that includes the name and EIN of the corporation. x

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INCOME
Line 1. Federal Taxable Income of Fiduciary Enter the amount of taxable income of the fiduciary as reported on federal Form 1041, line 22. Exceptions · Qualified funeral trusts ­ Enter the amount from federal Form 1041-QFT, line 12. · Electing small business trusts ­ If the ESBT consists entirely of stock in one or more S corporations, enter zero on line 1. Line 2. Additions Enter the total of the nondistributable additions from Schedule A, column 2, line 6. See the Schedule A instructions on pages 7 through 11. Line 4. Subtractions Enter the total of the nondistributable subtractions from Schedule A, column 2, line 12. Enter as a positive amount. See the Schedule A instructions on pages 9 through 11.

from Schedule 3K-1 or 5K-1 on line 7. Enclose a copy of the Schedule 3K-1 or 5K-1 with Form 2. Line 8a. Supplement to Federal Historic Rehabilitation Credit A special tax credit may be available for the preservation or rehabilitation of certain historic structures located in Wisconsin and used for business purposes. The Wisconsin Historical Society administers the historic preservation program. If you qualify for this credit, complete Part 1 of Wisconsin Sched ule HR. Fill in the amount from Schedule HR on line 8a. Enclose Schedule HR and the required certification with Form 2. Line 8b. Film Production Company Investment Credit The Department of Commerce certifies expenses that qualify for the credit. The expenses must relate to establishing a film production company in Wisconsin. If you qualify to claim the film production company investment credit, complete Wisconsin Schedule FP. Fill in the amount from line 16 of Schedule FP on line 8b. Enclose Schedule FP and the required certification with Form 2. Credits attributable to a partnership, limited liability company, or tax-option (S) corporation pass through to the partners, members, or shareholders (see Schedule 3K-1 or 5K-1). Credits may also be allocated to beneficiaries of estates and trusts (see Schedule 2K-1). If you are only claiming credits that are passed through from one of these entities, you do not have to complete Schedule FP. Fill in the total film production company investment credit from your Schedule 2K-1, 3K-1, or 5K-1 on line 8b. Enclose a copy of the schedule with Form 2. Line 11. Alternative Minimum Tax Estates and trusts may be subject to the Wisconsin alternative minimum tax if the total of federal alternative minimum taxable income and certain Wisconsin adjustments is greater than $22,500. CAUTION: An estate or trust may be subject to the Wisconsin alternative minimum tax even though it is not subject to the federal alternative minimum tax. Enter on line 11 of Form 2 the alternative minimum tax from line 20 of Wisconsin Schedule MT. Line 13. Other Credits From Schedule CR, Line 11 If you are claiming any of the credits listed on page 5, you must complete Schedule CR. Enclose Schedule CR, along with the appropriate schedule for the credit(s) you are claiming and any required Department of Commerce approval or certification, with Form 2. Fill in the amount from line 11 of Schedule CR on line 13.
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TAX COMPUTATION
Line 6a. Gross Tax Using the Wisconsin taxable income on line 5, enter the tax from the tax table on pages 16-19. Exceptions · Qualified funeral trusts (QFTs) ­ If this is a composite return for a qualified funeral trust and each separate QFT has taxable income of $9,700 or less, multiply the amount on line 5 by 4.6% (.046) and fill in the result on line 6a. If any of the separate QFTs has taxable income of more than $9,700, compute the tax separately for each QFT and fill in the total of the tax computed separately for each QFT on line 6a. · Electing small business trusts (ESBTs) ­ Special rules apply when computing tax for an ESBT. ESBTs must separate the income from S corporations treated as a separate trust from other trust income. The net income for that S portion is determined under federal law, as modified by the additions and subtractions listed in Schedule A of Form 2. The separate trust is taxed on its Wisconsin taxable income at the highest rate for fiduciaries (6.75%). The tax is computed on the worksheet in the next column. Line 7. Health Insurance Risk-Sharing Plan Assessments Credit This credit may be claimed by a partner of a partnership, member of a limited liability company, or shareholder of a taxoption corporation who is a partner, member, or shareholder of an entity that is an insurer. Fill in the amount of your credit

· Schedule FP ­ Film Production Services Credit Special credits are available for a film production company. An application for the credit must be approved by the Department of Commerce. Complete Schedule FP. · Schedule MS ­ Manufacturer's Sales Tax Credit If the estate or trust had unused manufacturer's sales tax credit from 1998 though 2005, complete Schedule MS to determine the amount of carryover credit that may be claimed for 2008. · Schedule MI ­ Manufacturing Investment Credit Estates and trusts certified by the Department of Commerce who had more than $25,000 of unused manufacturer's sales tax credit carry over on January 1, 2006, may be able to claim the manufacturing investment credit. Complete Schedule MI. · Schedule DI ­ Dairy and Livestock Farm Investment Credit The dairy and livestock farm investment credit is based on the amount paid for dairy or livestock farm modernization or expansion related to the operation of a dairy or livestock farm in Wisconsin. Complete Schedule DI. · Schedule EB ­ Ethanol and Biodiesel Fuel Pump Credit A credit is available for a portion of the amount paid to install or retrofit pumps that dispense certain motor vehicle fuel. The motor vehicle fuel must consist of at least 85 percent ethanol or at least 20 percent biodiesel fuel. Complete Schedule EB. · Schedule DC ­ Development Zones Credits Special tax credits may be available to estates or trusts doing business in Wisconsin development zones. If you qualify for the credit, complete Wisconsin Schedule DC. · Schedule TC ­ Technology Zone Credit The technology zone credit may be available for estates or trusts doing business in Wisconsin technology zones. If you qualify for the credit, complete Wisconsin Schedule TC. · Schedule VC (Part II) ­ Early Stage Seed Investment Credit The early stage seed investment credit is based on an investment paid to a fund manager certified by the Department of Commerce that the fund manager invests in a certified business. See Schedule VC. · Schedule IE ­ Internet Equipment Credit A credit is available based on the purchase of Internet equipment used in the broadband market. The amount of credit must be certified by the Department of Commerce (DOC). Complete Schedule IE, and enclose a copy of the DOC certification. Line 14. Net Tax Paid to Another State A resident estate or trust that has paid tax both to Wisconsin and another state on the same income may be able to claim a credit for such tax. Read the Schedule OS instructions to determine if you may claim the credit. If you qualify for the credit, complete Schedule OS. Fill in the amount of your credit from Schedule OS on line 14. Be sure to enter in the brackets on line 14 the 2-letter postal abbreviation for the other state to which you paid tax. If you paid tax to more than one other state, fill in the number 99 in the box. See Schedule OS for other situations where additional code numbers may be required. Enclose Schedule OS and copies of the other state's return. Line 18. Recycling Surcharge The recycling surcharge applies to estates and trusts that have trade or business activities in Wis consin and have $4,000,000 or more of gross receipts from trade or business activities for federal income tax purposes. If the estate or trust is subject to the recycling surcharge, complete Wisconsin Schedule RS. Fill in the amount from line 2 or 3 of Schedule RS on line 18 of Form 2. Enclose Schedule RS with Form 2.
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Line 19. Recapture of Investment Credit If there is a recapture of investment credit, enter the recapture amount on line 19 and enclose Schedule DC. Line 21. Wisconsin Income Tax Withheld Enter the estate's or trust's share of Wisconsin tax withheld by a pass-through entity, as reported on the Schedule 2K-1, 3K-1, or 5K-1 received from the pass-through entity. Enclose a copy of this Schedule 2K-1, 3K-1, or 5K-1 with the Form 2 that is filed with the department. Include on line 21 only the share of withholding that is attribut able to income the trust or estate has reported on Form 2. The share of withholding attributable to income passed through by the trust or estate to its beneficiaries is reported on line 15p of Schedule 2K1. Also enter on line 21 Wisconsin tax withheld on salary, wages, or retirement benefits received by the personal representative or petitioner on income in respect of the decedent. Enclose a copy of the wage statement (Form W-2) or retirement benefit statement (Form 1099-R) with the Form 2 that is filed with the department. Line 22. 2008 Wisconsin Estimated Payments and Amount Applied From 2007 Return Enter the total of (1) any overpay ment of 2007 income tax that the estate or trust was allowed as a credit on its 2008 Wisconsin estimated tax, (2) any Wisconsin estimated tax payments made by the estate or trust for 2008, and (3) advance payments or any payments filed with an extension. Line 23. Farmland Preservation Credit A credit may be claimed by certain trusts and estates based on property taxes accrued on Wisconsin farmland which is subject to agricultural use restric tions in the form of a zoning ordinance or a farmland preservation agreement. If claiming farmland preservation credit, enclose a completed Schedule FC with Form 2. Fill in on line 23 of Form 2 the amount from line 18 of Schedule FC. The farmland preservation credit program provides an income tax credit to Wisconsin residents who own at least 35 acres of farmland in Wisconsin. For more information about farmland preservation credit, contact our Farmland Preservation Unit in Madison at (608) 266-2442 or any Department of Revenue office. Schedule FC is available at any Department of Revenue office. Line 24. Farmland Tax Relief Credit An estate or trust may qualify for the farmland tax relief credit if it meets the following three conditions: 1. At least 35 acres of Wisconsin farmland must have been owned during the 2008 taxable year. The personal repre sentative of an estate and the trustee of a qualifying trust are considered owners of the farmland held by an estate or trust and may claim this credit on the fiduciary return. The following do not qualify for the credit: a. The estate of an individual who is a nonresident on the date of death. b. A trust created by a nonresident. c. A trust which receives Wisconsin real property from a nonresident. d. A trust in which a nonresident settlor retains a beneficial interest. 2. The 2007 property taxes for the farmland on which the credit is based must have been paid. 3. The farmland must be in agricultural use. The farm of which the farmland is a part must have produced at least $6,000 of gross farm profits during 2008 or a total of $18,000 in gross

farm profits for 2006, 2007, and 2008 combined. However, if at least 35 acres of your farmland was enrolled in the Con servation Reserve Program during all or part of 2008, you do not have to meet this gross farm profits requirement. Gross farm profits means gross receipts, excluding rent, from the land's agricultural use, less the cost or other basis of livestock or other items purchased for resale which are sold or otherwise disposed of during the income year. Gross farm profits include the fair market value, at the time of disposition, of payments-inkind received for placing land in federal programs. If the farmland is rented out, the renter's gross profits are used to satisfy this requirement. Gross farm profits do not include the fair market value of crops grown but not sold during the year, fuel tax credits or refund, or a previous year's farmland preservation or farmland tax relief credit. Fill in the property taxes on the farmland (exclusive of improve ments) in the space provided on line 24, but do not fill in more than $7,894. The credit is based on property taxes levied on the farmland during the 2008 calendar year. This is your 2008 property tax bill (payable in 2009). You can use up to $7,894 of property taxes to compute the credit. This includes property taxes on all land which is in agricultural use, less any state aid or credit. Do not include property taxes on any improvements (e.g., farm building or a residence), special assessments, special charges, or interest. NOTE: The property tax bill may include property taxes on both the farmland and improvements. Use the following formula to determine the portion of the property taxes attributable only to the land.
Assessed value of farmland Total assessed value of land and improvements x 2008 property Portion of taxes levied = property taxes in 2008 before to be used for lottery and the credit gaming credit

Enclose a copy of your 2008 property tax bill(s) with your Wis consin Form 2. NOTE: If you are also claiming farmland preservation credit on Form 2 and have enclosed a copy of your 2008 property tax bill(s) with your Schedule FC, you do not have to enclose an additional copy of your property tax bill(s). If the farmland on which the credits are based was purchased or sold during the year, only the buyer must enclose a copy of the 2008 property tax bill(s); however, both the buyer and seller must enclose a copy of the closing agreement. If any of the 2008 property tax bills show unpaid prior year taxes, enclose a statement signed by your county treasurer indicating the date the 2007 property taxes were paid in full. Line 25. Other Credits From Schedule CR, Line 15 If you are claiming any of the credits listed below, you must complete Schedule CR. Enclose Schedule CR, along with the appropriate schedule for the credit(s) you are claiming and any required Department of Commerce approval or certification, with Form 2. Fill in the amount from line 15 of Schedule CR on line 25. · Schedule EC ­ Enterprise Zone Jobs Credit The enterprise zone jobs credit is available to estates and trusts doing business in an enterprise zone. The Department of Commerce must certify the business as eligible for the credit and determine the amount of credit. See Schedule EC. · Schedule DM ­ Dairy Manufacturing Facility Investment Credit The dairy manufacturing facility investment credit is available for dairy manufacturing modernization or expansion. The Department of commerce must certify eligible taxpayers and allocate the amount of credit. See Schedule DM. · Schedule FP ­ Film Production Services Credit A portion of the film production services credit is available as a refundable credit. The application for the credit must be approved by the Department of Commerce. See Schedule FP. Line 26. Amount Paid With Original Return (Amended Return Only) Enter the amount of tax paid with the original Form 2 plus any additional amount of tax paid after it was filed. Line 28. Refund From Original Return Less Amount Applied to 2009 Estimated Tax (Amended Return Only) Enter the refund from the original Form 2 plus any additional refunds received after it was filed less the amount applied to 2009 estimated tax. Line 30. Amount Overpaid If line 29 is larger than line 20, complete line 30 to determine the amount overpaid. NOTE: If estimated tax payments were required to be made and were not made in a timely manner, see Schedule U to determine if underpayment interest is owed. See page 2 for information on how to obtain this schedule. If underpayment interest is owed and an overpayment is shown on line 30, reduce the amount on line 30 by the amount of underpayment interest on line 34. Line 31. Refund Fill in on line 31 the amount from line 30 that you want refunded to you. Line 32. Amount Applied to 2009 Estimated Tax Fill in on line 32 the amount, if any, of the overpayment on line 30 you want applied to your 2009 estimated tax. Line 33. Balance Due If line 29 is less than line 20, complete line 33 to determine the balance due. The balance due must be paid in full with the return. Make remittance payable to the Wis consin Department of Revenue.
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If the farmland is coowned with someone other than the estate or trust, you may use only those taxes which reflect the ownership percentage of the estate or trust. If the estate or trust purchased the farmland on which this claim is based during the taxable year, fill in the property taxes on the farmland less any amount allocated to the seller in the closing agreement. If the amount is not set forth in a closing agreement, fill in the total taxes. Do not fill in more than $7,894. When property is transferred during the claim year by a method other than a sale, such as through gift, divorce, death, bankruptcy, foreclosure, or repossession, the owner of the property on the tax levy date is the owner who may claim the credit. The tax levy date is the date the property tax roll is delivered to the local treasurer for collection, usually in early December of each year. If the farmland is owned by a tax-option (S) corporation or by a partnership, fill in the portion of property taxes on the farmland that reflects the ownership percentage of the estate or trust. You may have to contact the tax-option (S) corporation or the part nership to get information on the amount of taxes levied on the farmland during 2008. Fill in the amount of your credit on line 24 of Form 2. The credit is equal to 19% of the property taxes on the farmland up to a maximum credit of $1,500. CAUTION: If you are claiming farmland preservation credit on line 23, the total of your farmland preservation credit and your farmland tax relief credit cannot exceed 95% of the property taxes on the farm. If your credits exceed this amount, you should reduce your farmland tax relief credit accordingly.

NOTE: If estimated payments were required to be made and were not made in a timely manner, see Schedule U to determine if underpayment interest is owed. See page 2 for information on how to obtain this schedule. If underpayment interest is owed, increase the amount on line 33 by the amount of underpayment interest on line 34. Line 34. Underpayment Interest If estimated payments were required to be made and were not made in a timely manner, see Schedule U to determine if underpayment interest is owed. See page 2 for information on how to obtain this schedule. If under payment interest is owed, fill in the amount from Schedule U on line 34. Add the amount of the underpayment interest to any tax due and fill in the total on line 33. If you are due a refund, subtract the underpayment interest from the overpayment shown on line 30 and adjust lines 31 and 32 if necessary. Enclose Schedule U with your Wisconsin Form 2. Fill in the exception code in the box to the left of line 34 only if certain exceptions to underpayment interest apply to you, you are enclosing an application for a waiver of underpayment interest, or are using the annualized income installment method (Part IV of Schedule U) to compute underpayment interest. See the instructions for Schedule U for the exception code to use.

use Wisconsin Form 1-ES (Form 4-ES for trusts subject to tax on unrelated business income) to prepay the 2009 tax in install ments beginning April 15, 2009, for calendar year fiduciaries or 3 1/2 months after the close of a fiscal year (March 16, 2009, or 2 1/2 months after the close of a fiscal year for trusts using Form 4-ES). EXCEPTION: Estates and grantor trusts which are funded on ac count of a decedent's death are exempt from making estimated tax payments for tax years ending within two years after the date of death. D. Requesting Copies of Returns The Department of Revenue will provide copies of prior year returns. There will be a fee for each return requested, which is required to be prepaid. Requests must be made in person or in writing. You must provide a copy of the domiciliary letters or letters of trust and the trust instrument. If you want certified copies, there is an additional charge for each certification. Call (608) 266-2890 for more information.

SCHEDULE A INSTRUCTIONS ­ ADDITIONS AND SUBTRACTIONS
Certain additions and subtractions must be made to federal taxable income in order to arrive at Wisconsin taxable income. Federal taxable income is the amount shown on the federal Form 1041, line 22. Additions and subtractions are described in detail below. Enter in column 1, Distributable Income, the additions or subtrac tions that relate to items of income or deductions which affect the computation of the distributable net income for the taxable year. Enter in column 2, Nondistributable Income, any of the additions or subtractions that affect nondistributable income taxable to the fiduciary.

SPECIAL INSTRUCTIONS
A. Penalties and Interest Any return which is not filed by the due date or within the extension period is subject to a late filing fee of $2 when the net tax is less than $10, $3 when such tax is $10 or more but less than $20, or $5 when such tax is $20 or more. Returns filed 60 or more days late are subject to a $30 late filing fee. The late fee is assessed even if there is no tax due. Income taxes become delinquent if not paid when due and are subject to interest at the rate of 1.5% per month until paid. Taxes do not become delinquent during an extension period but are subject to interest at the rate of 12% per annum during the extension period. B. Internal Revenue Service Adjustments and Amended Returns If a federal fiduciary return is adjusted by the Internal Revenue Service (IRS) and the adjustments affect the amount of Wisconsin income reportable, any credit, or tax payable on Form 2, report the adjustments to the department within 90 days from the date the adjustments become final. If an amended fiduciary return is filed with the IRS or another state and the changes affect the amount of income reportable, any credit, or tax payable on Form 2, file an amended Wisconsin fiduciary return reflecting these changes. The amended Wisconsin return is due within 90 days from the date the amended return is filed with the IRS or another state. If you are filing an amended return, place a checkmark in the des ignated area below the name and address area of Form 2. Prepare the return using the corrected amounts. Complete line 26 or 28 as appropriate. Enclose a copy of any IRS audit report or federal amended return. You should also explain why the amended return was necessary and what changes were made. If you have already received a Closing Certificate for Fiduciaries, you do not need to request another one unless the court requires it. C. Estimated Tax Payments Required for Next Year? If the 2009 Wisconsin income tax return of an estate or trust will show a balance due to the department of $200 or more, you must
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ADDITIONS
Line 1. Adjustments to Convert 2008 Federal Taxable Income to the Amount Allowable for Wisconsin (see instructions for Schedule B on page 11). Line 2. Interest (Less Related Expenses) on State and Municipal Obligations Enter in the appropriate column the amount of interest on state and municipal obligations which was excluded from federal taxable income. (If you were required for federal purposes to allocate expenses to this income, reduce the amount to be filled in by such expenses.) EXCEPTION: Interest which is by federal or Wisconsin law exempt from Wisconsin taxation should not be entered on line 2. Interest income which is exempt for both federal and Wisconsin tax purposes includes interest from (1) public housing authority or community development authority bonds issued by municipalities located in Wisconsin, (2) Wisconsin Housing Finance Authority bonds, (3) Wisconsin municipal redevelopment authority bonds, (4) Wisconsin higher education bonds, (5) Wisconsin Housing and Economic Develop ment Authority bonds issued on or after December 11, 2003, to fund multifamily affordable housing projects or elderly housing projects, (6) Wisconsin Housing and Economic Development Authority bonds issued before January 29, 1987, except business development revenue bonds, economic development revenue bonds, and CHAP housing revenue bonds, (7) public housing agency bonds issued before January 29, 1987, by agencies located outside Wisconsin where the interest therefrom qualifies for exemption from federal taxation for a reason other than or in

addition to section 103 of the Internal Revenue Code, (8) local exposition district bonds, (9) Wisconsin professional baseball park district bonds, (10) bonds issued by the Government of Puerto Rico, Guam, or the Virgin Islands or, for bonds issued after Oc tober 16, 2004, the Government of American Samoa, (11) local cultural arts district bonds, (12) Wisconsin professional football stadium bonds, and (13) Wisconsin Aerospace Authority bonds. Interest from these sources is exempt from Wisconsin income tax whether received by a direct owner of these securities or by a shareholder in a mutual fund which invests in these securities. If a charitable deduction is claimed, reduce the amount of interest added back by the amount of the municipal interest which is used or set aside for charitable purposes. Line 3. Taxes Enter the amount of taxes deducted from federal taxable income on line 11, Form 1041. This amount must be al located between distributable and nondistributable income based on tax benefit. Line 4. Capital Gain/Loss Adjustment If federal taxable income includes capital gains and/or losses (see line 4, Form 1041), complete Wisconsin Schedule WD (Form 2) to determine if an adjustment must be made to arrive at Wisconsin income. For example, an adjustment may be required because Wisconsin law limits deductions for net capital losses to $500. You can obtain Schedule WD (Form 2) from any Department of Revenue office. If assets sold during 2008 had a different basis for federal than for Wisconsin purposes, see instructions for Schedule C on page 11 and item b under Additions To or Subtractions From Income on page 10. Line 5. Other Additions Enter any other amount subject to Wisconsin taxation that has been excluded or deducted in the computation of federal taxable income or distributable net in come. Enclose a schedule with a computation or explanation. Examples are: a. Federal net operating loss carryover. b. Lump-sum distribution. If you reported lump-sum distribu tion income on federal Form 4972, you must also include the distribution in Wisconsin income. Fill in on Schedule A, line 5 the amount of lumpsum distribution income which is reported on line 10 of Form 4972 plus any capital gain reported on line 6 of Form 4972. You may reduce this amount by any federal estate tax on line 18 of Form 4972. NOTE: No portion of a lump-sum distribution may be reported as a capital gain on a Wisconsin Schedule WD (Form 2). c. Transitional adjustments. These are adjustments required by the Wisconsin Statutes to account for differences between federal basis and Wisconsin basis of changing basis assets (those subject to depreciation or amortization). Enclose a schedule showing the computation of each transitional adjust ment made. d. Farm losses. An addition may be required if farm losses were deducted on the federal tax return and the estate or trust was not actively engaged in the farming operation that produced those losses. TRUSTS: A trust shall be considered to be actively engaged in farming with respect to a farming operation if: 1. The entity separately makes a significant contribution to the farming operation of capital, equipment, or land, or a combination of capital, equipment, or land; and
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2. The income beneficiaries collectively make a significant contribution of active personal labor or active personal management to the farming operation. The combined inter est of all the income beneficiaries providing active personal labor or active personal management, or a combination of active personal labor and active personal management must be at least 50 percent; and 3. The trust has provided a tax identification number unless the trust is a revocable trust and the grantor is the sole beneficiary; and 4. The trust has provided a copy of the trust agreement to the county committee unless the trust is a revocable trust. ESTATES: For two program years after the program year in which an individual dies, the individual's estate shall be considered to be actively engaged in farming if: 1. The estate makes a significant contribution of either (a) capital, equipment, or land; or (b) a combination of capital, equipment, or land; and 2. The personal representative or heirs of the estate collec tively make a significant contribution of either: (a) active personal labor or active personal management; or (b) a combination of active personal labor and active personal management. After the two years, the deceased individual's estate shall not be considered to be actively engaged in farming unless, on a case by case basis, it is determined that the estate has not been settled primarily for the purpose of obtaining program payments. Your combined net losses from farming operations in which you are not actively engaged are limited if your non-farm Wisconsin adjusted gross income is more than $55,000. To figure your combined net losses from farming operations, add together any losses you have from farming opera tions in which you were not actively engaged (for example, these could be losses from a farm partnership or tax-option (S) corporation). Do not reduce these losses by any net farm gains. If the total of these losses is more than the maximum allowable loss shown in the table below, include the excess on line 5, Schedule A. Example For 2008, a trust reports a loss of $25,000 on Schedule E from a farm partnership (the trust is not actively engaged in this farming operation), and a profit of $5,000 from the rental of farmland. The trust's nonfarm Wisconsin adjusted gross income is $60,000. Therefore, only $20,000 of the $25,000 farm loss may be deducted for 2008. The trust must fill in $5,000 on line 5 of Schedule A. Farm Loss Limits
Nonfarm Wisconsin Adjusted Gross Income But Not More Than More Than $

Maximum Allowable Loss

0 ..............$ 55,000 ...................Full Amount 55,000 ..................75,000 ....................... $20,000 75,000 ................100,000 ......................... 17,500 100,000 ................150,000 ......................... 15,000 150,000 ................200,000 ......................... 12,500 200,000 ................250,000 ......................... 10,000 250,000 ................300,000 ........................... 7,500 300,000 ................600,000 ........................... 5,000 600,000 .....................................................No Loss

e. Excess distribution from a passive foreign investment company. Fill in the amount of excess distribution from a passive foreign investment company which has not been included in federal taxable income (see federal Form 8621). f. Development zones credit and technology zone credit. Fill in the amount of development zones credit from Wisconsin Schedule DC and technology zone credit from Schedule TC. The amount of the credit is income and must be reported on Form 2. This is true even if you cannot take the full credit this year and must carry part of it forward. (NOTE: Do not include on line 5 any credit passed through to you from a partner ship, limited liability company, or tax-option (S) corporation. These will be accounted for when you make the adjustments described in paragraph a under "ADDITIONS TO OR SUB TRACTIONS FROM INCOME" on page 10.) g. Dairy and livestock farm investment credit. Fill in the amount of dairy and livestock farm investment credit computed for 2008. The amount of your credit is income and must be reported on Form 2. This is true even if you cannot take the full credit this year and must carry part of it forward. (NOTE: Do not include on line 5 any credit that passed through to you from a partnership, limited liability company, or a tax-option (S) corporation. These will be accounted for when you make the adjustments described in paragraph a under "ADDITIONS TO OR SUBTRACTIONS FROM INCOME" on page 10.) h. Internet equipment credit. Fill in the amount of Internet equip ment credit computed for 2008. The amount of your credit is income and must be reported on Form 2. This is true even if you cannot take the full credit this year and must carry part of it forward. (NOTE: Do not include on line 5 any credit passed through to you from a partnership, limited liability company, or a tax-option (S) corporation. This will be accounted for when you make the adjustments described in paragraph a under "ADDITIONS TO OR SUBTRACTIONS FROM INCOME" on page 10.) i. Dairy manufacturing facility investment credit. Fill in the amount of dairy manufacturing facility investment credit computed for 2008. The amount of your credit is income and must be reported on Form 2. This is true even if you cannot take the full credit this year and must carry part of it forward. (NOTE: Do not include on line 5 any credit passed through to you from a partnership or a tax-option (S) corporation will be accounted for when you make the adjustments described in paragraph a under "ADDITIONS TO OR SUBTRACTIONS FROM INCOME" on page 10.) j. Enterprise zone jobs credit. Fill in the amount of enterprise zone jobs credit computed for 2008. The amount of your credit is income and must be reported on Form 2. (NOTE: Do not include on line 5 any credit passed through to you from a partnership, limited liability company, or tax-option (S) corporation. This will be accounted for when you make the adjustments described in paragraph a under "ADDITIONS TO OR SUBTRACTIONS FROM INCOME" on page 10.) k. Film production company investment credit. Fill in the amount of film production company investment credit com puted for 2008. The amount of your credit is income and must be reported on Form 2. This is true even if you cannot take the full credit this year and must carry part of it forward. (NOTE: Do not include on line 5 any credit passed through to you from a partnership, limited liability company, or tax-option (S) corporation. This will be accounted for when you make the adjustments described in paragraph a under "ADDITIONS TO OR SUBTRACTIONS FROM INCOME" on page 10.)

L. Film production services credit. Fill in the amount of film production services credit computed for 2008. The amount of your credit is income and must be reported on Form 2. This is true even if you cannot take the full credit this year and must carry part of it forward. (NOTE: Do not include on line 5 any credit passed through to you from a partnership, limited liability company, or tax-option (S) corporation. This will be accounted for when you make the adjustments described in paragraph a under "ADDITIONS TO OR SUBTRACTIONS FROM INCOME" on page 10.) m. Manufacturing investment credit. Fill in the amount of manufacturing investment credit computed for 2008. The amount of your credit is income and must be reported on Form 2. This is true even if you cannot take the full credit this year and must carry part of it forward. (NOTE: Do not include on line 5 any credit passed through to you from a partnership, limited liability company, or tax-option (S) corporation. This will be accounted for when you make the adjustments described in paragraph a under "ADDITIONS TO OR SUBTRACTIONS FROM INCOME" on page 10.) n. Ethanol and biodiesel fuel pump credit. Fill in the amount of ethanol and biodiesel fuel pump credit computed for 2008. The amount of your credit is income and must be reported on Form 2. This is true even if you cannot take the full credit this year and must carry part of it forward. (NOTE: Do not include on line 5 any credit passed through to you from a partnership, limited liability company, or tax-option (S) corporation. This will be accounted for when you make the adjustments described in paragraph a under "ADDITIONS TO OR SUBTRACTIONS FROM INCOME" on page 10.) o. Interest and rental expenses paid to related entities. Fill in the amount deducted or excluded from federal taxable income for interest and rental expenses paid, accrued, or incurred to a related entity (person or business entity). You must make this addition even though you may be eligible for a deduction for these expenses. If you are eligible for a deduction, you may then make a subtraction for the amount that qualifies (see Item h. on page 10). See Schedule RT for further information.

SUBTRACTIONS
Line 7. Adjustments to Convert 2008 Federal Taxable Income to the Amount Allowable for Wisconsin (see instructions for Schedule B on page 11). Line 8. Interest (Less Related Expenses) on Obligations of the United States Enter in the appropriate column the net amount of interest and dividends on obligations and certain securities of the United States, which are by federal law exempt from taxation by states. To arrive at the net amount, you must reduce the total U.S. interest by the proportionate share of deductions claimed on Form 1041. An ordinary dividend received from a mutual fund which invests in U.S. government securities may be partially or completely nontaxable for Wisconsin tax purposes. If information received from a mutual fund advises that any portion of a distribution is from investments in U.S. government securities, that portion of the distribution may be included as U.S. government interest on line 8. CAUTION: Do not fill in on line 8 interest from Ginnie Mae (Government National Mortgage Association) securities and other similar securities which are "guaranteed" by the U.S. gov ernment.

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If a charitable deduction is claimed, reduce the amount of U.S. interest subtracted by the amount of U.S. interest included in the charitable deduction on federal Form 1041. Line 9. Capital Gain/Loss Adjustment If federal taxable income includes capital gains and/or losses (see line 4, Form 1041), complete Wisconsin Schedule WD (Form 2) to determine if an adjustment must be made to arrive at Wisconsin taxable income. For example, an adjustment may be required because Wisconsin law allows an exclusion of 60% of capital gain from assets held more than one year. You can obtain Schedule WD (Form 2) from any Department of Revenue office. Line 10. Refunds of State and Local Taxes Enter refunds of state and local income taxes included in line 8 of federal Form 1041. Line 11. Other Subtractions Enter on this line any amount which is deductible or exempt from taxation by Wisconsin law and which has been included in the computation of federal taxable income. Examples are: a. Retirement funds. You may subtract payments received from certain retirement funds that are exempt from Wisconsin taxation to the extent included in federal income. However, payments received from a tax-sheltered annuity deposit in such retirement systems are taxable. (See Wisconsin Form 1 instructions for further details.) b. Wisconsin NOL. If you had a Wisconsin net operating loss (NOL) in an earlier year to carry forward to 2008, include the allowable amount on Schedule A. Enclose a statement showing how you figured the amount. Get Publication 120, Net Operating Losses for Individuals, Estates, and Trusts, from any Department of Revenue office for more details on computing an NOL and the allowable deduction. c. Relocation assistance. Relocation assistance payments received subject to the provisions set forth in section 32.19, Wisconsin Statutes. d. Transitional adjustments. See instruction (c) for line 5, Schedule A. Enclose schedule. e. Farm loss carryover. See Wisconsin Form 1 instructions for further details. f. Nonresident income. Income of nonresidents not subject to Wisconsin tax. g. Certain military pay. Military pay that is included on a W-2 for a member of the Reserves or National Guard who served on active duty may be subtracted if the pay was: · Received from the federal government, · Received after being called into active federal service or into special state service authorized by the federal Department of Defense, and · Paid for a period of time during which the member was on active duty. CAUTION: The subtraction only applies to members of the Reserves or National Guard who are called into active federal service under 10 USC 12302(a) or 10 USC 12304 or into special state service under 32 USC 502(f). However, it does not apply to pay that members of the Reserves and National Guard receive for their weekend or two-week annual training. It also does not apply to a person who is serving on active duty or full-time duty in the active guard reserve (AGR) program.
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h. Interest and rental expenses paid to related entities. Were you required to add interest and rental expenses paid to a related entity to income (see instruction (o) for line 5, Sched ule A for a description)? If yes, you may be able to subtract all or a portion of such expenses. See Schedule RT for further information. If enclosing Schedule RT with Form 2, also fill in "16" in the Special Conditions box on page 1 of Form 2. i. Incentive payments. To the extent included in federal tax able income, private landowners may subtract any Wisconsin incentive payments received for permitting public all-terrain vehicle corridors on their lands.

ADDITIONS TO OR SUBTRACTIONS FROM INCOME
The following items may be either an addition to or a subtrac tion from federal taxable income, depending on your situation. Fill in any additions on line 5 and any subtractions on line 11, Schedule A. a. Distributive share of net modifications of a partnership, limited liability company, or tax-option (S) corporation if it increases or reduces the income of the partnership limited liability com pany, or corporation. If the estate or trust is a shareholder of a federal S corporation that elects not to be treated as a Wisconsin tax-option (S) corporation, all items of S corpora tion income, loss, or deduction included on the federal return must be reversed. CAUTION: Do not reverse any item of S corporation income or loss reported on federal Schedule D. These items are re moved from Wisconsin income when Wisconsin Schedule WD (Form 2) is completed. b. Adjustment for ordinary gain or loss for assets reported on federal Form 4797. If you reported sales (or other dispositions) of assets on federal Form 4797 and there was a difference between the federal basis and the Wisconsin basis, follow the three steps below to figure the adjustment. STEP 1: Recompute federal Form 4797, Sales of Business Property. · For assets the estate or trust sold or otherwise disposed of, use the Wisconsin basis instead of the federal basis when recomputing Form 4797. · For those assets disposed of by a partnership, limited liability company, tax-option (S) corporation, or other estate or trust, from which the estate or trust received a distribution, use the Wisconsin gain or loss instead of the federal gain or loss when recomputing Form 4797. NOTE: The Wisconsin gain or loss can be found on line 10 of Wis consin Schedule 3K-1 or line 9 of Wisconsin Schedule 5K-1. Label this recomputed Form 4797 "Wisconsin." Enclose the "Wisconsin" Form 4797 with Form 2. STEP 2: If a gain was entered on line 7 or 9 of "Wisconsin" Form 4797, the amounts from the "Wisconsin" Form 4797 must be used to complete line 11 of Wisconsin Schedule WD (Form 2). STEP 3: Complete the Adjustment Worksheet at the top of page 11 if Part II was completed on either the federal or "Wisconsin" Form 4797. · If you have an ordinary gain for both federal and Wisconsin purposes, fill in lines a and b of the worksheet. Also fill in line c or line d, whichever applies.

Adjustment Worksheet
Distributable Non-distributable

a Fill in ordinary gain from line 17 of federal Form 4797 (if blank, fill in zero (0)) ................... b Fill in ordinary gain from line 17 of "Wisconsin" Form 4797 (if blank, fill in zero (0)) ................... c If line b is more than line a, subtract line a from line b. Fill in the result here and on line 5 of Schedule A, page 3, Form 2 ........... d If line b is less than line a, subtract line b from line a. Fill in the result here and on line 11 of Schedule A, page 3, Form 2 ........... e Fill in ordinary loss from line 17 of federal Form 4797 (if blank, fill in zero (0)) .................................. f Fill in ordinary loss from line 17 of "Wisconsin" Form 4797 (if blank, fill in zero (0)) ................... g If line f is more than line e, subtract line e from line f. Fill in the result here and on line 11 of Schedule A, page 3, Form 2 ........... h If line f is less than line e, subtract line f from line e. Fill in the result here and on line 5 of Schedule A, page 3, Form 2 ...........

A comprehensive list of the provisions of federal law that may not be used for Wisconsin purposes for 2008 can be found in the instructions for Wisconsin Schedule I. The following is a list of the items that may affect the largest number of trusts and estates: · Increase in sec. 179 expensing. · Deduction for health savings accounts and related provi sions. · Exclusion for 50% of the gain from the sale or exchange of qualified small business stock. If any provision of federal law which does not apply for Wis consin purposes affects your federal taxable income, enclose a schedule with your Form 2. State the nature of the adjustment and a complete explanation. Enter the total amount on line 1 of Schedule B.

SCHEDULE C INSTRUCTIONS ­ ADJUSTMENTS TO CAPITAL GAINS / LOSSES
Complete Schedule C to adjust capital gains and losses if capital assets sold or otherwise disposed of in 2008 had a different basis for Wisconsin than for federal income tax purposes. The most common reason for a difference in basis is the use of the alternate value for federal estate tax purposes while date of death value is required to be used for Wisconsin inheritance tax purposes for deaths prior to January 1, 1992. For deaths after December 31, 1991, if the alternate value is used for federal estate tax purposes, the alternate value would also be used for Wisconsin estate tax purposes. To figure the adjustment, first determine the holding period for each capital asset which had a different basis for federal and Wisconsin purposes. Property acquired by a decedent's estate from the decedent is considered to be held more than one year. (Do not list assets reported on federal Form 4797, such as de preciable property used in a trade or business, on Schedule C. See "Adjustment for ordinary gain or loss for assets reported on federal Form 4797," item b under Additions To or Subtractions From Income on page 10 of these instructions.) For capital assets held one year or less, fill in line 1. If the Wis consin adjusted basis is more than the federal adjusted basis, fill in a negative number in the difference column (column C). Combine the amounts in column C and fill in the result on line 2 of Schedule C and on line 4 of Wisconsin Schedule WD (Form 2). Enter a negative number as a loss. For capital assets held more than one year, fill in line 3. If the Wisconsin adjusted basis is more than the federal adjusted basis, fill in a negative number in the difference column (column C). Combine the amounts in column C and fill in the result on line 4 of Schedule C and on line 12 of Wisconsin Schedule WD (Form 2). Enter a negative number as a loss. NOTE: If there is inadequate space on lines 1 and 3 to list each capital asset which had a different basis for Wisconsin than for federal tax purposes, enclose a separate page with Form 2 giving the required information.

· If you have an ordinary loss for both federal and Wisconsin purposes, fill in lines e and f of the worksheet. Also fill in line g or h, whichever applies. · If you have an ordinary gain for federal purposes and line 17 on the "Wisconsin" Form 4797 is blank or a loss, fill in lines a, b, e, and f of the worksheet. Also fill in line d and line g. Add the amounts on lines d and g and fill in the result on line 11 of Schedule A, page 3, Form 2. · If you have an ordinary loss for federal purposes and line 17 on the "Wisconsin" Form 4797 is blank or a gain, fill in lines a, b, e, and f of the worksheet. Also fill in line c and line h. Add the amounts on lines c and h and fill in the result on line 5 of Schedule A, page 3, Form 2. NOTE: Nonresident estates and trusts should enter the ordinary gain or loss computed on the "Wisconsin" Form 4797 that is from Wisconsin sources when completing Step 3.

SCHEDULE B INSTRUCTIONS
IMPORTANT: The Wisconsin Statutes generally require that the computation of taxable income on the 2008 Wisconsin fiduciary income tax return is to be based on the Internal Revenue Code enacted as of December 31, 2006. Federal laws enacted after December 31, 2006, do not apply for Wisconsin income tax purposes.

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INSTRUCTIONS FOR 2008 WISCONSIN SCHEDULE WD (FORM 2)
Schedule WD (Form 2) is used to determine the amount of capital gain or loss which you must include in Wisconsin income. Generally, all amounts reported on your federal Schedule D must be reported on Schedule WD. However, for Wisconsin tax purposes, you may exclude 60% of the net capital gain from as sets held more than one year or acquired from a decedent. The amount of net capital loss that can be applied against other income after offsetting capital gains is limited to $500. Unused capital losses are carried over to later years until fully used. Distributable or nondistributable capital gains: Capital losses are not distributable except on the final return. Capital gains are reportable by the estate or trust on Schedule WD and not distrib utable to the beneficiaries on Schedule 2K-1 unless either: 1. the will or trust instrument specifically requires that capital gains are distributed to the beneficiaries, or 2. it is the final return of the estate or trust. Enclose Schedule WD with your Wisconsin Form 2. You may have to reduce your capital loss carryover to 2008 if you excluded income from discharge of indebtedness from your 2008 taxable income. Contact any Department of Revenue office for further information. Net capital gain on the sale of small business stock: Do not include on Schedule WD any net capital gain from the sale of qualified small business stock which you acquired on or after January 1, 1986, held for at least 5 years, and did not acquire by gift. To be qualified small business stock, the corporation must have met certain requirements at the time you acquired the stock from the corporation. You must enclose with your Form 2 a copy of the certification you received from the corporation which indicates the requirements were met. Nonresident estates and trusts: Nonresident estates and trusts should include only gain or loss from Wisconsin sources on Schedule WD. Gain or loss from Wisconsin sources includes gain or loss from the sale of land, buildings, and machinery located in Wisconsin, and your share of gain or loss from a trust, partnership, limited liability company, or tax-option (S) corporation which has been re ported to you on Schedule 2K-1, 3K-1, or 5K-1. It doesn't include losses from nonbusiness bad debts and worthless securities, and gains or losses from sales of stocks. Gain from installment sales: · Taxable gain from installment sales reported on lines 2 and 7 of federal Schedule D must be reported on lines 2 and 8 of Schedule WD, as appropriate. Gain from an installment sale is reported on line 2 of Schedule WD if at the time of sale or other disposition you held the property for one year or less, unless the property was acquired from a decedent. If at the time of sale or other disposition you held the property for more than one year or acquired the property from a decedent, the gain is reported on line 8 of Schedule WD. · Taxable gain from installment sales which is from Form 4797 and included on line 10 of federal Schedule D is included on line 11 of Schedule WD. For property not acquired from a decedent and held one year or less, report the installment sale gain on line 1 of Schedule WD. The remaining portion of the amount on line 10 of federal Schedule D should be reported on line 11 of Schedule WD. · If you have a federal gain on an installment sale of property located outside Wisconsin and the sale occurred while you were a nonresident of Wisconsin, do not include this install ment gain on Schedule WD. For Wisconsin purposes, it is assumed that a nonresident person who sells property located outside Wisconsin elects to report the entire gain in the year of sale, when none of the gain would have been taxable by Wisconsin. Subsequently, any portion of such installment gain which is taxable for federal purposes is not taxable for Wisconsin.
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Part I and Part II, Capital Gains and Losses
If you are not affected by any of the items listed below under "Items Which Require Adjustment," fill in the net short-term gain or (loss) from line 5 of your federal Schedule D on line 6a of Schedule WD. Fill in the net long-term gain or (loss) from line 12 of your federal Schedule D on line 14a of Schedule WD. Complete lines 6b, 6c, 14b, and 14c. Write "Same as federal" in the space by line 1 of Schedule WD, and go on to Part III on page 2 of Schedule WD. If you are affected by any of the items listed below under "Items Which Require Adjustment," fill in each separate amount from lines 1 through 4 and lines 6 through 11 of your federal Sched ule D on the appropriate lines on Schedule WD. However, for those items which require adjustment, fill in the amount indicated in these instructions instead of the amount reported on your federal Schedule D.

Items Which Require Adjustment
The following items require adjustments to the amounts reported on your federal Schedule D or as to whether an amount is re ported as a shortterm or longterm capital gain or loss: Capital loss carryovers: Fill in your capital loss carryover from assets held one year or less from line 25 of your 2007 Schedule WD on line 5 of Schedule WD. Fill in your capital loss carryover from assets held more than one year from line 30 of your 2007 Schedule WD on line 13 of Schedule WD.

NOTE: Payments from an installment sale made prior to death that are received after death are "income in respect of a decedent" and the profit is reported in the estate's income just as it was reported prior to death. If the debt is transferred to the buyer or cancelled, the total unreported gain is taxable to the estate. Gain or loss from partnerships, S corporations, and other estates or trusts: Fill in on line 3 or 9 the amount of capital gain or loss from partnerships, limited liability companies, tax-option (S) corporations, estates, and trusts. · If the partnership, limited liability company, S corporation, estate, or trust has informed you of any adjustment to be made to the capital gain or loss for Wisconsin, be sure to use the gain or loss as adjusted. · If you are a shareholder in a federal S corporation that elects not to be treated as a Wisconsin tax-option (S) corporation, do not include on Schedule WD any capital gain or loss distributed to you by that federal S corporation. See "Additions to or Subtractions from Income" on page 10 of these instructions for additions and subtractions you must make to adjust for tax-option (S) corporation income. Adjustment for differences between Wisconsin and federal basis of assets: Gain or loss from the sale of assets may be different for Wisconsin and federal purposes because of a difference in the federal and Wisconsin basis of your property. · If you have a difference between the Wisconsin and federal basis of property and that property is a capital asset (sale or other disposition is reported on federal Schedule D), fill in the federal gain or loss in Part I or Part II of Schedule WD, as appropriate. You must also complete Schedule C on page 3 of Form 2 to compute the amount to fill in on line 4 or 12 of Schedule WD. · If you have a difference between the Wisconsin and federal basis of property and the sale or other disposition of such property is reported on federal Form 4797, see the instruction for Form 2 under "Additions to or Subtractions from Income." If you entered a gain on line 7 or 9 of your "Wisconsin" Form 4797, you must use the amount from the "Wisconsin" Form 4797 to complete line 11 of Schedule WD.

EXAMPLE: An estate is required to set aside 25% of its income for a charity named in the decedent's will. Net capital gain 60% of net capital gain Less 25% included in charitable deduction Adjusted amount to enter on line 17 $10,000 $ 6,000 (1,500) $ 4,500

Wisconsin ordinary income is all taxable income for Wisconsin (not capital gains or losses) less all Wisconsin deductions. When computing the Wisconsin capital loss limitation, "Wisconsin ordinary income" means income less deductions. Do not include capital gains or losses.

Part IV, Computation of Wisconsin Adjustment to Income
Complete Part IV to figure the amount you must report as a capital gain/loss adjustment on Schedule A, Form 2. Compare the net gain or loss on Schedule WD (line 18 for a net gain or line 19 for a net loss) to the amount of capital gain or loss on line 4 of federal Form 1041. On lines 20a and 20e, it is necessary that gains and losses distributed to beneficiaries be separated from those of the fiduciary. (When completing Part IV, enter all amounts as positive numbers.) · If the net gain or loss on Schedule WD (line 18 for a net gain or line 19 for a net loss) is the same as the amount of capital gain or loss on line 4 of federal Form 1041, do not complete Part IV. No adjustment to the capital gain or loss is necessary for Wisconsin purposes. Go on to Part V. · If the estate or trust has a net gain for both federal and Wis consin purposes, fill in lines 20a and 20b. Also, fill in either line 20c or line 20d, whichever applies. · If the estate or trust has a net loss for both federal and Wisconsin purposes, fill in lines 20e and 20f. Also fill in either line 20g or line 20h, whichever applies. · If the estate or trust has a net gain for federal purposes and a net loss for Wisconsin, fill in your federal gain on line 20a and your Wisconsin loss on line 20f. Fill in zero (0) on lines 20b and 20e. Also complete lines 20d and 20g and fill in the result on line 9, Schedule A of Form 2. · If the estate or trust has a net loss for federal purposes and a net gain for Wisconsin, fill in your federal loss on line 20e and your Wisconsin gain on line 20b. Fill in zero (0) on lines 20a and 20f. Also complete lines 20c and 20h. Add the amounts on lines 20c and 20h and fill in the result on line 4, Schedule A of Form 2.

Part III, Summary of Parts I and II
Complete lines 15 through 19 to compute the amount of capital gain or loss that must be included in Wisconsin taxable income. On line 15, it is necessary that capital gains and losses distributed to beneficiaries be separated from those of the fiduciary. NOTE: If capital gain income is used or set aside for charitable purposes, the amount on line 17 must be adjusted for 60% of the capital gain income included in the charitable deduction.

Part V, Computation of Capital Loss Carryovers From 2008 to 2009
If the net loss on line 15, column b is more than the loss on line 19, complete Part V to compute the amount of your capital loss carryover. Complete lines 21 through 25 to figure the shortterm capital loss carryover. Complete lines 26 through 30 to figure the long-term capital loss carryover.
13

SCHEDULE 2K-1 BENEFICIARY'S SHARE OF INCOME, DEDUCTIONS, ETC.
Schedule 2K-1 shows each beneficiary's share of income, deductions, etc., distributed by the estate or trust. Schedule 2K-1 requires an entry for the federal amount, adjustment, and Wisconsin amount of each applicable estate or trust item. Prepare a Schedule 2K-1 for each individual or entity that was a beneficiary during the estate's or trust's taxable year. Enclose a copy of each beneficiary's Schedule 2K-1 with the Form 2 filed with the department. Keep a copy as part of the estate's or trust's records and give each beneficiary his or her own separate copy. EXCEPTIONS: A Schedule 2K1 need not be prepared for a Wisconsin resident beneficiary if there are no differences between federal and Wisconsin income, deductions, gains or losses and there are no Wisconsin credits or withholding to be reported. Schedule 2K1 need not be prepared for nonresident beneficiaries if the income, deductions, etc., distributed are not from Wisconsin sources and there are no Wisconsin credits to be reported. Income from Wisconsin sources includes: · Wages, salaries, commissions, and other income for personal services performed in Wisconsin. · Rents and royalties from tangible property located in Wiscon sin, such as land, buildings, and machinery. · Gains or losses from sales or other dispositions of tangible property located in Wisconsin, such as land, buildings, and machinery. · Profits or losses from businesses, professions, and farm operations conducted in Wisconsin, including sole proprietor ships, partnerships, limited liability companies (LLCs), and tax-option (S) corporations. · Income from the Wisconsin state lottery, a multijurisdic tional lottery if the winning lottery ticket or lottery share was purchased from a Wisconsin retailer, or parimutuel wager winnings and purses. · Winnings from a casino or bingo hall located in Wisconsin and operated by a Native American tribe or band. On each Schedule 2K-1, enter the name and federal identifica tion number of the trust or estate. Also enter the beneficiary's identifying number (social security number for individuals), name, and address and the fiduciary's name and address in the appropriate spaces. Column b. Federal Amount ­ Enter the applicable amount from federal Schedule K1. EXCEPTION: If the federal amount was computed using a provision of federal law that Wisconsin doesn't follow, you must first complete Schedule B on Form 2, page 3. See the instructions for lines 1 through 9 of Schedule 2K1 for more information. Column c. Adjustment ­ Enter the amount of any additions or subtractions from federal income (modifications and any other adjustments) made to arrive at the amount of any item of estate or trust income, deduction, etc., reportable under Wisconsin law. Column d. Wisconsin Amount ­ Enter the amount of each estate or trust item which is reportable by the beneficiary under Wisconsin law (column b plus or minus column c).

SPECIFIC INSTRUCTIONS
Lines 1 through 9. Enter in column b the amount from federal Schedule K1 unless the item is computed under a provision of federal law that Wisconsin doesn't follow. Enter total federal longterm capital gains on line 4, column b. If an item is computed under a provision of federal law that cannot be used for Wisconsin purposes, enter in column b the amount from the federal Schedule K1 plus or minus, as appropriate, the beneficiary's share of the amount from Schedule B, column 1 of Form 2. On line 13, identify the beneficiary's share of the amount from Schedule B, column 1 as a "Schedule I Adjustment" if the beneficiary is an individual or a "Schedule B Adjustment" if the beneficiary is a trust or estate. Each beneficiary must account for this federal ­ Wisconsin difference on Wisconsin Schedule I (or Schedule B). Enter the amount of the beneficiary's share of modifications from lines 3, 5, 8, 10, and 11 of Schedule A, Form 2 on the appropriate lines of Schedule 2K-1, column c. Show addition modifications as a positive number and subtraction modifications as a negative number. Example 1: If the federal amount on line 1, column b of Schedule 2K-1 includes any U.S. government interest, show the beneficiary's share of the amount of U.S. government interest as a subtraction modification in column c. Example 2: If the federal amount on line 6, 7, or 8, column b of Schedule 2K1 includes a deduction for state and local income taxes, show the beneficiary's share of the amount of taxes as an addition modification in column c. NOTE: Do not adjust for state and municipal interest on line 1, column c. Enter state and municipal interest taxable to Wisconsin as a subtraction on line 13, column c under "Taxexempt interest." For lines 3 and 4, enter in column d the beneficiary's share of the amounts from lines 6c and 14c of Wisconsin Schedule WD (Form 2). Enter in column b the amounts from lines 3 and 4a of the federal K1. The difference between column d and column b is entered as the adjustment in column c. Line 10. If the beneficiary is an individual, the Wisconsin amount in column d is zero. If the beneficiary is another estate or a trust, the amount in column d will be the same as column b.
14

Line 11. If an amount is entered in column b as "Excess deductions" and the beneficiary is an individual, enter the negative of the amount in column b in column c and zero in column d. If the beneficiary is an estate or trust, the amount to enter in column c is determined as explained on page 14 under "Column c. Adjustment." Line 12. Enter the beneficiary's share of adjustment for minimum tax purposes and distributable tax preference items from federal Schedule K-1. If any adjustment on lines 5 through 9 in column c of Schedule 2K1 relates to an item that generates an "adjustment" or tax preference amount for minimum tax purposes, any resulting increase or decrease in the amount of the "adjustment" or tax preference for Wisconsin purposes should be entered as an adjustment in column c. Example: For Wisconsin purposes an adjustment is reported on line 6 in column c of Schedule 2K-1, to increase by $10,000 the amount of depreciation on an asset that has a larger basis for Wisconsin than for federal purposes. This depreciation is computed under an accelerated method and $4,000 of the $10,000 represents a tax preference. Therefore, $4,000 would be entered on line 12, column c under "Accelerated depreciation."

Line 13. If any portion of an amount entered in column b as "Taxexempt interest" is taxable for Wisconsin purposes, enter it as a subtraction in column c. The amount in column d is the amount of tax-exempt interest for Wisconsin purposes. Lines 14a through 14d. Enter the beneficiary's share of interest and rental expenses required to be added to Wisconsin income and allowed to be subtracted from Wisconsin income. Lines 15a through 15o. Enter on these lines any credits from Wisconsin Schedules DI, TC, DC, VC, IE, EC, DM, FP, MI, EB, HI, and HR that are allocable to the beneficiary. Line 15p. Enter in column d the withholding tax paid by the trust or estate on behalf of a nonresident beneficiary. If a nonresident beneficiary claims exemption from withholding because they are an exempt entity, enclose a copy of the exemption statement with the Form 2 filed with the department. If the trust or estate is a member of another entity that withheld Wisconsin income tax from that entity's income that is passed through to the trust's or estate's beneficiaries, also include that tax withheld in column d.

SCHEDULE CC INSTRUCTIONS INFORMATION REQUIRED WHEN REQUESTING A CLOSING CERTIFICATE
ESTATES: The department will issue a Closing Certificate for Fiduciaries to an estate only in cases where a Wisconsin court requires a certificate to close a proceeding. The request for the closing certificate can be made at the time the return is filed for the year prior to the final year. Complete Part I of Schedule CC and sign at the bottom of page 2. Enclose copies of the inventory and will including any codicils, as well as the information requested in Part I of Schedule CC. If any of this information was previously submitted with a Wisconsin estate tax return, it is not necessary to submit additional copies. Mail Schedule CC and enclosures to the following address (Form 2, if being filed at the same time, should be mailed together with Schedule CC. However, do not staple or paper clip Schedule CC and enclosures to Form 2 and enclosures.): Wisconsin Department of Revenue PO Box 8918 Madison WI 53708-8918 The certificate will be mailed or a letter sent in six to eight weeks. The receipt of the closing certificate does not relieve the estate from the responsibility of filing a final return. TRUSTS: A Closing Certificate for Fiduciaries is issued to a trust only when the trust is under the supervision of the Probate Court. The Probate Court requires the Department of Revenue to verify that a trust under their jurisdiction has filed all tax returns and paid all taxes before releasing the trustee and allowing the trust to close. The Closing Certificate for Fiduciaries is the document that is used by the Department of Revenue to inform the court that all tax returns have been filed and all taxes paid. The certificate may be issued in the year prior to the final year of the trust to expedite the closing of the trust. This does not relieve the trust of the requirement to file a final return. Complete Part II of Schedule CC and sign at the bottom of page 2. Enclose copies of the trust instrument and any amendments, a statement as to why the trust is closing, and copies of the annual court accountings for the previous 3 years. If annual accountings have not been filed with the court, provide verification that the court requires the Closing Certificate for Fiduciaries to close a proceeding. Mail Schedule CC and enclosures to the following address (Form 2, if being filed at the same time, should be mailed together with Schedule CC. However, do not staple or paper clip Schedule CC and enclosures to Form 2 and enclosures.): Wisconsin Department of Revenue PO Box 8918 Madison WI 53708-8918 The certificate will be mailed within 120 days.
15

2008 TAX TABLE
If Line 5 is at least but less than Gross tax is If Line 5 is at least
4,000 4,100 4,200 4,300 4,400 4,500 4,600 4,700 4,800 4,900 5,000 5,100 5,200 5,300 5,400 5,500 5,600 5,700 5,800 5,900 6,000 6,100 6,200 6,300 6,400 6,500 6,600 6,700 6,800 6,900 7,000 7,100 7,200 7,300 7,400 7,500 7,600 7,700 7,800 7,900 8,000 8,100 8,200 8,300 8,400 8,500 8,600 8,700 8,800 8,900 9,000 9,100 9,200 9,300 9,400

but less than
4,100 4,200 4,300 4,400 4,500 4,600 4,700 4,800 4,900 5,000 5,100 5,200 5,300 5,400 5,500 5,600 5,700 5,800 5,900 6,000 6,100 6,200 6,300 6,400 6,500 6,600 6,700 6,800 6,900 7,000 7,100 7,200 7,300 7,400 7,500 7,600 7,700 7,800 7,900 8,000 8,100 8,200 8,300 8,400 8,500 8,600 8,700 8,800 8,900 9,000 9,100 9,200 9,300 9,400 9,500

Gross tax is
186 191 196 200 205 209 214 219 223 228 232 237 242 246 251 255 260 265 269 274 278 283 288 292 297 301 306 311 315 320 324 329 334 338 343 347 352 357 361 366 370 375 380 384 389 393 398 403 407 412 416 421 426 430 435

If Line 5 is at least
9,500 9,600 9,700 9,800 9,900 10,000 10,100 10,200 10,300 10,400 10,500 10,600 10,700 10,800 10,900 11,000 11,100 11,200 11,300 11,400 11,500 11,600 11,700 11,800 11,900 12,000 12,100 12,200 12,300 12,400 12,500 12,600 12,700 12,800 12,900 13,000 13,100 13,200 13,300 13,400 13,500 13,600 13,700 13,800 13,900 14,000 14,100 14,200 14,300 14,400 14,500 14,600 14,700 14,800 14,900

but less than
9,600 9,700 9,800 9,900 10,000 10,100 10,200 10,300 10,400 10,500 10,600 10,700 10,800 10,900 11,000 11,100 11,200 11,300 11,400 11,500 11,600 11,700 11,800 11,900 12,000 12,100 12,200 12,300 12,400 12,500 12,600 12,700 12,800 12,900 13,000 13,100 13,200 13,300 13,400 13,500 13,600 13,700 13,800 13,900 14,000 14,100 14,200 14,300 14,400 14,500 14,600 14,700 14,800 14,900 15,000 16

Gross tax is
439 444 449 455 462 468 474 480 486 492 498 505 511 517 523 529 535 542 548 554 560 566 572 578 585 591 597 603 609 615 621 628 634 640 646 652 658 665 671 677 683 689 695 701 708 714 720 726 732 738 744 751 757 763 769

If Line 5 is at least
15,000 15,100 15,200 15,300 15,400 15,500 15,600 15,700 15,800 15,900 16,000 16,100 16,200 16,300 16,400 16,500 16,600 16,700 16,800 16,900 17,000 17,100 17,200 17,300 17,400 17,500 17,600 17,700 17,800 17,900 18,000 18,100 18,200 18,300 18,400 18,500 18,600 18,700 18,800 18,900 19,000 19,100 19,200 19,300 19,400 19,500 19,600 19,700 19,800 19,900 20,000 20,100 20,200 20,300 20,400

but less than
15,100 15,200 15,300 15,400 15,500 15,600 15,700 15,800 15,900 16,000 16,100 16,200 16,300 16,400 16,500 16,600 16,700 16,800 16,900 17,000 17,100 17,200 17,300 17,400 17,500 17,600 17,700 17,800 17,900 18,000 18,100 18,200 18,300 18,400 18,500 18,600 18,700 18,800 18,900 19,000 19,100 19,200 19,300 19,400 19,500 19,600 19,700 19,800 19,900 20,000 20,100 20,200 20,300 20,400 20,500

Gross tax is
775 781 788 794 800 806 812 818 824 831 837 843 849 855 861 867 874 880 886 892 898 904 911 917 923 929 935 941 947 954 960 966 972 978 984 990 997 1,003 1,009 1,015 1,021 1,027 1,034 1,040 1,046 1,053 1,059 1,066 1,072 1,079 1,085 1,092 1,098 1,105 1,111

If Line 5 is at least
20,500 20,600 20,700 20,800 20,900 21,000 21,100 21,200 21,300 21,400 21,500 21,600 21,700 21,800 21,900 22,000 22,100 22,200 22,300 22,400 22,500 22,600 22,700 22,800 22,900 23,000 23,100 23,200 23,300 23,400 23,500 23,600 23,700 23,800 23,900 24,000 24,100 24,200 24,300 24,400 24,500 24,600 24,700 24,800 24,900 25,000 25,100 25,200 25,300 25,400 25,500 25,600 25,700 25,800 25,900

but less than
20,600 20,700 20,800 20,900 21,000 21,100 21,200 21,300 21,400 21,500 21,600 21,700 21,800 21,900 22,000 22,100 22,200 22,300 22,400 22,500 22,600 22,700 22,800 22,900 23,000 23,100 23,200 23,300 23,400 23,500 23,600 23,700 23,800 23,900 24,000 24,100 24,200 24,300 24,400 24,500 24,600 24,700 24,800 24,900 25,000 25,100 25,200 25,300 25,400 25,500 25,600 25,700 25,800 25,900 26,000

Gross tax is
1,118 1,124 1,131 1,137 1,144 1,150 1,157 1,163 1,170 1,176 1,183 1,189 1,196 1,202 1,209 1,215 1,222 1,228 1,235 1,241 1,248 1,254 1,261 1,267 1,274 1,280 1,287 1,293 1,300 1,306 1,313 1,319 1,326 1,332 1,339 1,345 1,352 1,358 1,365 1,371 1,378 1,384 1,391 1,397 1,404 1,410 1,417 1,423 1,430 1,436 1,443 1,449 1,456 1,462 1,469

0 20 40 100 200 300 400 500 600 700 800 900 1,000 1,100 1,200 1,300 1,400 1,500 1,600 1,700 1,800 1,900 2,000 2,100 2,200 2,300 2,400 2,500 2,600 2,700 2,800 2,900 3,000 3,100 3,200 3,300 3,400 3,500 3,600 3,700 3,800 3,900

20 40 100 200 300 400 500 600 700 800 900 1,000 1,100 1,200 1,300 1,400 1,500 1,600 1,700 1,800 1,900 2,000 2,100 2,200 2,300 2,400 2,500 2,600 2,700 2,800 2,900 3,000 3,100 3,200 3,300 3,400 3,500 3,600 3,700 3,800 3,900 4,000

0 1 3 7 12 16 21 25 30 35 39 44 48 53 58 62 67 71 76 81 85 90 94 99 104 108 113 117 122 127 131 136 140 145 150 154 159 163 168 173 177 182

2008 TAX TABLE (Continued)
If Line 5 is at least
26,000 26,100 26,200 26,300 26,400 26,500 26,600 26,700 26,800 26,900 27,000 27,100 27,200 27,300 27,400 27,500 27,600 27,700 27,800 27,900 28,000 28,100 28,200 28,300 28,400 28,500 28,600 28,700 28,800 28,900 29,000 29,100 29,200 29,300 29,400 29,500 29,600 29,700 29,800 29,900 30,000 30,100 30,200 30,300 30,400 30,500 30,600 30,700 30,800 30,900 31,000 31,100 31,200 31,300 31,400

but less than
26,100 26,200 26,300 26,400 26,500 26,600 26,700 26,800 26,900 27,000 27,100 27,200 27,300 27,400 27,500 27,600 27,700 27,800 27,900 28,000 28,100 28,200 28,300 28,400 28,500 28,600 28,700 28,800 28,900 29,000 29,100 29,200 29,300 29,400 29,500 29,600 29,700 29,800 29,900 30,000 30,100 30,200 30,300 30,400 30,500 30,600 30,700 30,800 30,900 31,000 31,100 31,200 31,300 31,400 31,500

Gross tax is
1,475 1,482 1,488 1,495 1,501 1,508 1,514 1,521 1,527 1,534 1,540 1,547 1,553 1,560 1,566 1,573 1,579 1,586 1,592 1,599 1,605 1,612 1,618 1,625 1,631 1,638 1,644 1,651 1,657 1,664 1,670 1,677 1,683 1,690 1,696 1,703 1,709 1,716 1,722 1,729 1,735 1,742 1,748 1,755 1,761 1,768 1,774 1,781 1,787 1,794 1,800 1,807 1,813 1,820 1,826

If Line 5 is at least
31,500 31,600 31,700 31,800 31,900 32,000 32,100 32,200 32,300 32,400 32,500 32,600 32,700 32,800 32,900 33,000 33,100 33,200 33,300 33,400 33,500 33,600 33,700 33,800 33,900 34,000 34,100 34,200 34,300 34,400 34,500 34,600 34,700 34,800 34,900 35,000 35,100 35,200 35,300 35,400 35,500 35,600 35,700 35,800 35,900 36,000 36,100 36,200 36,300 36,400 36,500 36,600 36,700 36,800 36,900

but less than
31,600 31,700 31,800 31,900 32,000 32,100 32,200 32,300 32,400 32,500 32,600 32,700 32,800 32,900 33,000 33,100 33,200 33,300 33,400 33,500 33,600 33,700 33,800 33,900 34,000 34,100 34,200 34,300 34,400 34,500 34,600 34,700 34,800 34,900 35,000 35,100 35,200 35,300 35,400 35,500 35,600 35,700 35,800 35,900 36,000 36,100 36,200 36,300 36,400 36,500 36,600 36,700 36,800 36,900 37,000

Gross tax is
1,833 1,839 1,846 1,852 1,859 1,865 1,872 1,878 1,885 1,891 1,898 1,904 1,911 1,917 1,924 1,930 1,937 1,943 1,950 1,956 1,963 1,969 1,976 1,982 1,989 1,995 2,002 2,008 2,015 2,021 2,028 2,034 2,041 2,047 2,054 2,060 2,067 2,073 2,080 2,086 2,093 2,099 2,106 2,112 2,119 2,125 2,132 2,138 2,145 2,151 2,158 2,164 2,171 2,177 2,184

If Line 5 is at least
37,000 37,100 37,200 37,300 37,400 37,500 37,600 37,700 37,800 37,900 38,000 38,100 38,200 38,300 38,400 38,500 38,600 38,700 38,800 38,900 39,000 39,100 39,200 39,300 39,400 39,500 39,600 39,700 39,800 39,900 40,000 40,100 40,200 40,300 40,400 40,500 40,600 40,700 40,800 40,900 41,000 41,100 41,200 41,300 41,400 41,500 41,600 41,700 41,800 41,900 42,000 42,100 42,200 42,300 42,400

but less than
37,100 37,200 37,300 37,400 37,500 37,600 37,700 37,800 37,900 38,000 38,100 38,200 38,300 38,400 38,500 38,600 38,700 38,800 38,900 39,000 39,100 39,200 39,300 39,400 39,500 39,600 39,700 39,800 39,900 40,000 40,100 40,200 40,300 40,400 40,500 40,600 40,700 40,800 40,900 41,000 41,100 41,200 41,300 41,400 41,500 41,600 41,700 41,800 41,900 42,000 42,100 42,200 42,300 42,400 42,500 17

Gross tax is
2,190 2,197 2,203 2,210 2,216 2,223 2,229 2,236 2,242 2,249 2,255 2,262 2,268 2,275 2,281 2,288 2,294 2,301 2,307 2,314 2,320 2,327 2,333 2,340 2,346 2,353 2,359 2,366 2,372 2,379 2,385 2,392 2,398 2,405 2,411 2,418 2,424 2,431 2,437 2,444 2,450 2,457 2,463 2,470 2,476 2,483 2,489 2,496 2,502 2,509 2,515 2,522 2,528 2,535 2,541

If Line 5 is at least
42,500 42,600 42,700 42,800 42,900 43,000 43,100 43,200 43,300 43,400 43,500 43,600 43,700 43,800 43,900 44,000 44,100 44,200 44,300 44,400 44,500 44,600 44,700 44,800 44,900 45,000 45,100 45,200 45,300 45,400 45,500 45,600 45,700 45,800 45,900 46,000 46,100 46,200 46,300 46,400 46,500 46,600 46,700 46,800 46,900 47,000 47,100 47,200 47,300 47,400 47,500 47,600 47,700 47,800 47,900

but less than
42,600 42,700 42,800 42,900 43,000 43,100 43,200 43,300 43,400 43,500 43,600 43,700 43,800 43,900 44,000 44,100 44,200 44,300 44,400 44,500 44,600 44,700 44,800 44,900 45,000 45,100 45,200 45,300 45,400 45,500 45,600 45,700 45,800 45,900 46,000 46,100 46,200 46,300 46,400 46,500 46,600 46,700 46,800 46,900 47,000 47,100 47,200 47,300 47,400 47,500 47,600 47,700 47,800 47,900 48,000

Gross tax is
2,548 2,554 2,561 2,567 2,574 2,580 2,587 2,593 2,600 2,606 2,613 2,619 2,626 2,632 2,639 2,645 2,652 2,658 2,665 2,671 2,678 2,684 2,691 2,697 2,704 2,710 2,717 2,723 2,730 2,736 2,743 2,749 2,756 2,762 2,769 2,775 2,782 2,788 2,795 2,801 2,808 2,814 2,821 2,827 2,834 2,840 2,847 2,853 2,860 2,866 2,873 2,879 2,886 2,892 2,899

If Line 5 is at least
48,000 48,100 48,200 48,300 48,400 48,500 48,600 48,700 48,800 48,900 49,000 49,100 49,200 49,300 49,400 49,500 49,600 49,700 49,800 49,900 50,000 50,100 50,200 50,300 50,400 50,500 50,600 50,700 50,800 50,900 51,000 51,100 51,200 51,300 51,400 51,500 51,600 51,700 51,800 51,900 52,000 52,100 52,200 52,300 52,400 52,500 52,600 52,700 52,800 52,900 53,000 53,100 53,200 53,300 53,400

but less than
48,100 48,200 48,300 48,400 48,500 48,600 48,700 48,800 48,900 49,000 49,100 49,200 49,300 49,400 49,500 49,600 49,700 49,800 49,900 50,000 50,100 50,200 50,300 50,400 50,500 50,600 50,700 50,800 50,900 51,000 51,100 51,200 51,300 51,400 51,500 51,600 51,700 51,800 51,900 52,000 52,100 52,200 52,300 52,400 52,500 52,600 52,700 52,800 52,900 53,000 53,100 53,200 53,300 53,400 53,500

Gross tax is
2,905 2,912 2,918 2,925 2,931 2,938 2,944 2,951 2,957 2,964 2,970 2,977 2,983 2,990 2,996 3,003 3,009 3,016 3,022 3,029 3,035 3,042 3,048 3,055 3,061 3,068 3,074 3,081 3,087 3,094 3,100 3,107 3,113 3,120 3,126 3,133 3,139 3,146 3,152 3,159 3,165 3,172 3,178 3,185 3,191 3,198 3,204 3,211 3,217 3,224 3,230 3,237 3,243 3,250 3,256

2008 TAX TABLE (Continued)
If Line 5 is at least
53,500 53,600 53,700 53,800 53,900 54,000 54,100 54,200 54,300 54,400 54,500 54,600 54,700 54,800 54,900 55,000 55,100 55,200 55,300 55,400 55,500 55,600 55,700 55,800 55,900 56,000 56,100 56,200 56,300 56,400 56,500 56,600 56,700 56,800 56,900 57,000 57,100 57,200 57,300 57,400 57,500 57,600 57,700 57,800 57,900 58,000 58,100 58,200 58,300 58,400 58,500 58,600 58,700 58,800 58,900

but less than
53,600 53,700 53,800 53,900 54,000 54,100 54,200 54,300 54,400 54,500 54,600 54,700 54,800 54,900 55,000 55,100 55,200 55,300 55,400 55,500 55,600 55,700 55,800 55,900 56,000 56,100 56,200 56,300 56,400 56,500 56,600 56,700 56,800 56,900 57,000 57,100 57,200 57,300 57,400 57,500 57,600 57,700 57,800 57,900 58,000 58,100 58,200 58,300 58,400 58,500 58,600 58,700 58,800 58,900 59,000

Gross tax is
3,263 3,269 3,276 3,282 3,289 3,295 3,302 3,308 3,315 3,321 3,328 3,334 3,341 3,347 3,354 3,360 3,367 3,373 3,380 3,386 3,393 3,399 3,406 3,412 3,419 3,425 3,432 3,438 3,445 3,451 3,458 3,464 3,471 3,477 3,484 3,490 3,497 3,503 3,510 3,516 3,523 3,529 3,536 3,542 3,549 3,555 3,562 3,568 3,575 3,581 3,588 3,594 3,601 3,607 3,614

If Line 5 is at least
59,000 59,100 59,200 59,300 59,400 59,500 59,600 59,700 59,800 59,900 60,000 60,100 60,200 60,300 60,400 60,500 60,600 60,700 60,800 60,900 61,000 61,100 61,200 61,300 61,400 61,500 61,600 61,700 61,800 61,900 62,000 62,100 62,200 62,300 62,400 62,500 62,600 62,700 62,800 62,900 63,000 63,100 63,200 63,300 63,400 63,500 63,600 63,700 63,800 63,900 64,000 64,100 64,200 64,300 64,400

but less than
59,100 59,200 59,300 59,400 59,500 59,600 59,700 59,800 59,900 60,000 60,100 60,200 60,300 60,400 60,500 60,600 60,700 60,800 60,900 61,000 61,100 61,200 61,300 61,400 61,500 61,600 61,700 61,800 61,900 62,000 62,100 62,200 62,300 62,400 62,500 62,600 62,700 62,800 62,900 63,000 63,100 63,200 63,300 63,400 63,500 63,600 63,700 63,800 63,900 64,000 64,100 64,200 64,300 64,400 64,500

Gross tax is
3,620 3,627 3,633 3,640 3,646 3,653 3,659 3,666 3,672 3,679 3,685 3,692 3,698 3,705 3,711 3,718 3,724 3,731 3,737 3,744 3,750 3,757 3,763 3,770 3,776 3,783 3,789 3,796 3,802 3,809 3,815 3,822 3,828 3,835 3,841 3,848 3,854 3,861 3,867 3,874 3,880 3,887 3,893 3,900 3,906 3,913 3,919 3,926 3,932 3,939 3,945 3,952 3,958 3,965 3,971

If Line 5 is at least
64,500 64,600 64,700 64,800 64,900 65,000 65,100 65,200 65,300 65,400 65,500 65,600 65,700 65,800 65,900 66,000 66,100 66,200 66,300 66,400 66,500 66,600 66,700 66,800 66,900 67,000 67,100 67,200 67,300 67,400 67,500 67,600 67,700 67,800 67,900 68,000 68,100 68,200 68,300 68,400 68,500 68,600 68,700 68,800 68,900 69,000 69,100 69,200 69,300 69,400 69,500 69,600 69,700 69,800 69,900

but less than
64,600 64,700 64,800 64,900 65,000 65,100 65,200 65,300 65,400 65,500 65,600 65,700 65,800 65,900 66,000 66,100 66,200 66,300 66,400 66,500 66,600 66,700 66,800 66,900 67,000 67,100 67,200 67,300 67,400 67,500 67,600 67,700 67,800 67,900 68,000 68,100 68,200 68,300 68,400 68,500 68,600 68,700 68,800 68,900 69,000 69,100 69,200 69,300 69,400 69,500 69,600 69,700 69,800 69,900 70,000 18

Gross tax is
3,978 3,984 3,991 3,997 4,004 4,010 4,017 4,023 4,030 4,036 4,043 4,049 4,056 4,062 4,069 4,075 4,082 4,088 4,095 4,101 4,108 4,114 4,121 4,127 4,134 4,140 4,147 4,153 4,160 4,166 4,173 4,179 4,186 4,192 4,199 4,205 4,212 4,218 4,225 4,231 4,238 4,244 4,251 4,257 4,264 4,270 4,277 4,283 4,290 4,296 4,303 4,309 4,316 4,322 4,329

If Line 5 is at least
70,000 70,100 70,200 70,300 70,400 70,500 70,600 70,700 70,800 70,900 71,000 71,100 71,200 71,300 71,400 71,500 71,600 71,700 71,800 71,900 72,000 72,100 72,200 72,300 72,400 72,500 72,600 72,700 72,800 72,900 73,000 73,100 73,200 73,300 73,400 73,500 73,600 73,700 73,800 73,900 74,000 74,100 74,200 74,300 74,400 74,500 74,600 74,700 74,800 74,900 75,000 75,100 75,200 75,300 75,400

but less than
70,100 70,200 70,300 70,400 70,500 70,600 70,700 70,800 70,900 71,000 71,100 71,200 71,300 71,400 71,500 71,600 71,700 71,800 71,900 72,000 72,100 72,200 72,300 72,400 72,500 72,600 72,700 72,800 72,900 73,000 73,100 73,200 73,300 73,400 73,500 73,600 73,700 73,800 73,900 74,000 74,100 74,200 74,300 74,400 74,500 74,600 74,700 74,800 74,900 75,000 75,100 75,200 75,300 75,400 75,500

Gross tax is
4,335 4,342 4,348 4,355 4,361 4,368 4,374 4,381 4,387 4,394 4,400 4,407 4,413 4,420 4,426 4,433 4,439 4,446 4,452 4,459 4,465 4,472 4,478 4,485 4,491 4,498 4,504 4,511 4,517 4,524 4,530 4,537 4,543 4,550 4,556 4,563 4,569 4,576 4,582 4,589 4,595 4,602 4,608 4,615 4,621 4,628 4,634 4,641 4,647 4,654 4,660 4,667 4,673 4,680 4,686

If Line 5 is at least
75,500 75,600 75,700 75,800 75,900 76,000 76,100 76,200 76,300 76,400 76,500 76,600 76,700 76,800 76,900 77,000 77,100 77,200 77,300 77,400 77,500 77,600 77,700 77,800 77,900 78,000 78,100 78,200 78,300 78,400 78,500 78,600 78,700 78,800 78,900 79,000 79,100 79,200 79,300 79,400 79,500 79,600 79,700 79,800 79,900 80,000 80,100 80,200 80,300 80,400 80,500 80,600 80,700 80,800 80,900

but less than
75,600 75,700 75,800 75,900 76,000 76,100 76,200 76,300 76,400 76,500 76,600 76,700 76,800 76,900 77,000 77,100 77,200 77,300 77,400 77,500 77,600 77,700 77,800 77,900 78,000 78,100 78,200 78,300 78,400 78,500 78,600 78,700 78,800 78,900 79,000 79,100 79,200 79,300 79,400 79,500 79,600 79,700 79,800 79,900 80,000 80,100 80,200 80,300 80,400 80,500 80,600 80,700 80,800 80,900 81,000

Gross tax is
4,693 4,699 4,706 4,712 4,719 4,725 4,732 4,738 4,745 4,751 4,758 4,764 4,771 4,777 4,784 4,790 4,797 4,803 4,810 4,816 4,823 4,829 4,836 4,842 4,849 4,855 4,862 4,868 4,875 4,881 4,888 4,894 4,901 4,907 4,914 4,920 4,927 4,933 4,940 4,946 4,953 4,959 4,966 4,972 4,979 4,985 4,992 4,998 5,005 5,011 5,018 5,024 5,031 5,037 5,044

2008 TAX TABLE (Continued)
If Line 5 is at least
81,000 81,100 81,200 81,300 81,400 81,500 81,600 81,700 81,800 81,900 82,000 82,100 82,200 82,300 82,400 82,500 82,600 82,700 82,800 82,900 83,000 83,100 83,200 83,300 83,400 83,500 83,600 83,700 83,800 83,900 84,000 84,100 84,200 84,300 84,400 84,500 84,600 84,700 84,800 84,900 85,000 85,100 85,200 85,300 85,400 85,500 85,600 85,700 85,800 85,900 86,000 86,100 86,200 86,300 86,400

but less than
81,100 81,200 81,300 81,400 81,500 81,600 81,700 81,800 81,900 82,000 82,100 82,200 82,300 82,400 82,500 82,600 82,700 82,800 82,900 83,000 83,100 83,200 83,300 83,400 83,500 83,600 83,700 83,800 83,900 84,000 84,100 84,200 84,300 84,400 84,500 84,600 84,700 84,800 84,900 85,000 85,100 85,200 85,300 85,400 85,500 85,600 85,700 85,800 85,900 86,000 86,100 86,200 86,300 86,400 86,500

Gross tax is
5,050 5,057 5,063 5,070 5,076 5,083 5,089 5,096 5,102 5,109 5,115 5,122 5,128 5,135 5,141 5,148 5,154 5,161 5,167 5,174 5,180 5,187 5,193 5,200 5,206 5,213 5,219 5,226 5,232 5,239 5,245 5,252 5,258 5,265 5,271 5,278 5,284 5,291 5,297 5,304 5,310 5,317 5,323 5,330 5,336 5,343 5,349 5,356 5,362 5,369 5,375 5,382 5,388 5,395 5,401

If Line 5 is at least
86,500 86,600 86,700 86,800 86,900 87,000 87,100 87,200 87,300 87,400 87,500 87,600 87,700 87,800 87,900 88,000 88,100 88,200 88,300 88,400 88,500 88,600 88,700 88,800 88,900 89,000 89,100 89,200 89,300 89,400 89,500 89,600 89,700 89,800 89,900 90,000 90,100 90,200 90,300 90,400 90,500 90,600 90,700 90,800 90,900 91,000 91,100 91,200 91,300 91,400 91,500 91,600 91,700 91,800 91,900

but less than
86,600 86,700 86,800 86,900 87,000 87,100 87,200 87,300 87,400 87,500 87,600 87,700 87,800 87,900 88,000 88,100 88,200 88,300 88,400 88,500 88,600 88,700 88,800 88,900 89,000 89,100 89,200 89,300 89,400 89,500 89,600 89,700 89,800 89,900 90,000 90,100 90,200 90,300 90,400 90,500 90,600 90,700 90,800 90,900 91,000 91,100 91,200 91,300 91,400 91,500 91,600 91,700 91,800 91,900 92,000

Gross tax is
5,408 5,414 5,421 5,427 5,434 5,440 5,447 5,453 5,460 5,466 5,473 5,479 5,486 5,492 5,499 5,505 5,512 5,518 5,525 5,531 5,538 5,544 5,551 5,557 5,564 5,570 5,577 5,583 5,590 5,596 5,603 5,609 5,616 5,622 5,629 5,635 5,642 5,648 5,655 5,661 5,668 5,674 5,681 5,687 5,694 5,700 5,707 5,713 5,720 5,726 5,733 5,739 5,746 5,752 5,759

If Line 5 is at least
92,000 92,100 92,200 92,300 92,400 92,500 92,600 92,700 92,800 92,900 93,000 93,100 93,200 93,300 93,400 93,500 93,600 93,700 93,800 93,900 94,000 94,100 94,200 94,300 94,400 94,500 94,600 94,700 94,800 94,900 95,000 95,100 95,200 95,300 95,400 95,500 95,600 95,700 95,800 95,900 96,000 96,100 96,200 96,300 96,400 96,500 96,600 96,700 96,800 96,900 97,000 97,100 97,200 97,300 97,400

but less than
92,100 92,200 92,300 92,400 92,500 92,600 92,700 92,800 92,900 93,000 93,100 93,200 93,300 93,400 93,500 93,600 93,700 93,800 93,900 94,000 94,100 94,200 94,300 94,400 94,500 94,600 94,700 94,800 94,900 95,000 95,100 95,200 95,300 95,400 95,500 95,600 95,700 95,800 95,900 96,000 96,100 96,200 96,300 96,400 96,500 96,600 96,700 96,800 96,900 97,000 97,100 97,200 97,300 97,400 97,500 19

Gross tax is
5,765 5,772 5,778 5,785 5,791 5,798 5,804 5,811 5,817 5,824 5,830 5,837 5,843 5,850 5,856 5,863 5,869 5,876 5,882 5,889 5,895 5,902 5,908 5,915 5,921 5,928 5,934 5,941 5,947 5,954 5,960 5,967 5,973 5,980 5,986 5,993 5,999 6,006 6,012 6,019 6,025 6,032 6,038 6,045 6,051 6,058 6,064 6,071 6,077 6,084 6,090 6,097 6,103 6,110 6,116

If Line 5 is at least
97,500 97,600 97,700 97,800 97,900 98,000 98,100 98,200 98,300 98,400 98,500 98,600 98,700 98,800 98,900 99,000 99,100 99,200 99,300 99,400

but less than
97,600 97,700 97,800 97,900 98,000 98,100 98,200 98,300 98,400 98,500 98,600 98,700 98,800 98,900 99,000 99,100 99,200 99,300 99,400 99,500

Gross tax is
6,123 6,129 6,136 6,142 6,149 6,155 6,162 6,168 6,175 6,181 6,188 6,194 6,201 6,207 6,214 6,220 6,227 6,233 6,240 6,246 6,253 6,259 6,266 6,272 6,279 6,282

99,500 99,600 99,600 99,700 99,700 99,800 99,800 99,900 99,900 100,000 100,000 145,460

plus 6.50% of the amount over $100,000 but less than $145,460

$145,460 or more $9,237 plus 6.75% of the amount over $145,460

TIPS ON FILING FORM 2
Form 2 is electronically scanned. Its processing (and any refund) is delayed when the scanner cannot correctly read the information on it. To aid in the scanning process, be sure to do the following when completing Form 2: · Do not submit photocopies to the department. Photocopies can cause unreadable entries. · Use BLACK INK. Pencils, colored ink, and markers do not scan well. · Write name and address information clearly using BLOCK CAPITAL LETTERS like this: A B C D ... · NEVERUSECOMMASwhenfillingindollaramounts.Theycanbemisreadbyscanners. · Round off amounts to WHOLE DOLLARS ­ NO CENTS. · Do not use parentheses ( ) for a negative number. Use a negative sign, - 8300 rather than (8300). · Print your numbers like this: · Do not add cents in front of the preprinted zeros on entry lines. · Donotcrossoutentries.Usecorrectionfluid,ifavailable,orstartover. · Do not write in the margins. · Always put entries on the lines, not to the side, above, or below the line. · Lines where no entry is required should be left blank. Do not fill in zeros or zeros with lines through them. · Donotdrawverticallinesinentryfields.Theycanbereadasa"1"byscanners. · If mailing more than one Form 2 at a time, use colored separator sheets in between returns. · Do not use staples when assembling Form 2 and enclosures. Do not use:

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