Increased Tuition Subtraction for 2009

For taxable years beginning in 2009, the maximum Wisconsin subtraction for the amount paid for tuition and mandatory student fees is increased from $5,114 to $6,000 (per student).

The tuition and fees must have been paid to attend classes in Wisconsin at a university, college, or technical college or other post-secondary school or classes in Minnesota at a public vocational school or institution of higher education under the Minnesota-Wisconsin tuition reciprocity agreement.

The subtraction is phased out for persons with federal adjusted gross income between $50,000 and $60,000 if single or head of household; $80,000 and $100,000 if married filing a joint return; or $40,000 and $50,000 if married filing a separate return.

For complete information on the subtraction for tuition and mandatory student fees, see the instructions for the 2009 Form 1 (full-year residents) or Form 1NPR (part-year residents and nonresidents).

Page last updated November 30, 2009