To enter Tuition Expenses for a WI individual return, go to Data Entry > States > Wisconsin > General Tab > screen 3 Worksheets: Med, Tuition, Std Ded, Retirement > Under the Tuition Expense Worksheet (WIWK_TE) section and enter the amount paid, up to $7,333 for each student. Below that, enter the number of students for whom tuition was paid. This information is used to ensure that the subtraction does not exceed the maximum allowed per student.

If you enter an amount in excess of $7,333 per student, EF Message 0142 will generate alerting you to this limitation. The software will not limit the amount for you; you must enter only the allowable amounts based on the taxpayer's situation.

Given the entries on screen 3, the program will compute the tuition subtraction and carry it to the WISB, line 8. The total subtractions will then flow through to the WI 1, page 1, line 4. If the deduction is limited, the WI WK_TE will produce.

Only 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 $7,333 per student is allowed.

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.