Where would I enter Tuition Expenses for the state of Wisconsin on an individual return?
To enter Tuition Expenses for a WI individual return, for the first student, go to Data Entry > States > Wisconsin > General Tab > Screen 3 Worksheets: Med, Tuition, Std Ded, Retirement > Under the Tuition Expense Worksheet (WIWK_TE) section > enter the amount paid up to $6,974 for the student's tuition expenses paid.
To enter Tuition Expenses for additional students, go to Data Entry > States > Wisconsin > General Tab > Screen 2 Modifications and Elections > Under the Tuition Expense Worksheet (WIWK_TE) section > enter the amount paid as a subtraction using code 03. The program will automatically compute the tuition subtraction and produce the worksheet for each entry with Code 03. Each student will have a separate subtraction, thus should be entered separately.
In either instance, to have the deduction calculated based on the applicable income thresholds, go to the WI OPT screen and check the box Tuition worksheet (WI WK_TE) to force the worksheet(s) to print.
For example, if you have three children that had expenses paid of $10,000 each, this is the data entry required to allow the calculation of the three expense amounts:
On WI screen 3, enter the first student's expenses (the software will limit this to the max value automatically and then apply additional limitations):
On the WI screen 2, enter the other two student expense amounts separately under the Subtractions from Income column (otherwise it will assume that a single entry is for one student and will limit based on that entry):
On the WI OPT screen, check the box Tuition worksheet (WI WK_TE).
In view mode, for this example, three WI WK_TE worksheets will be produced to calculate the maximum allowable subtraction for each student.
The calculated allowable expense for each child is carried to the WI 1, page 1:
Enter the tuition and mandatory student fees paid to a Wisconsin university, college, technical college, or other approved post- secondary school or a Minnesota public institution that qualifies under the Minnesota-Wisconsin tuition reciprocity agreement. An amount up to $6,974 per student (2018 value) is allowed.
Note: If there is a tuition and fees deduction on the federal return, this amount must be added back on Schedule I. It is not allowed for Wisconsin purposes. For further information, see the Form 1 instructions.