Wisconsin R&D Tax Credit Summary

R&D Tax Credit Available:

Yes


Eligible Entities:

C-Corporations, S-Corporations, LLCs, Partnerships


Deadline for Tax Filing:

Due with Wisconsin Tax Return


Data Required to Compute Credit:

  • Claim Period Wisconsin Qualified R&D Expenses (QREs)
  • Wisconsin QREs for Prior 3 Years

Credit Carryforward:

15 Years


R&D Credit Summary:

The R&D tax credit equals:

  • 5.75% of the taxpayer's Wisconsin Qualified Research Expenses (QREs) for the taxable year exceed 50% of the average Wisconsin QREs for the 3 preceding taxable year.
  • If the taxpayer had no Wisconsin Qualified Research Expenses (QREs) in any of the 3 preceding tax years, the credit amount is 2.875% of the taxable years' Wisconsin QREs.
Research Tax Credit
Important Links and Forms

WI Schedule R
Schedule R Instructions
WI DOR

Contact Us for a No-Cost Assessment of your Federal and State Research Credit Estimate

Learn More About R&D Tax Credits