Any of the following may be considered subractions:

• 01 Medical Care Insurance
• 02 Long-Term Care Insurance
• 03 Tuition Expenses
• 04 Military and Uniformed Services Retirement Benefits
• 05 Local and State Retirement Benefits
• 06 Federal Retirement Benefits
• 07 Railroad Retirement Benefits, Railroad Unemployment
• Insurance, and Sickness Benefits
• 08 Adoption Expenses
• 09 Recoveries of Federal Itemized Deductions
• 10 Wisconsin Net Operating Loss Carryforward
• 11 Native Americans Certain income
• 12 Amounts Not Taxable by Wisconsin
• 13 Farm Loss Carryover
• 14 Contributions to a Wisconsin State-Sponsored College Savings Program
• 15 Distributions from Wisconsin State-Sponsored College Savings and Tuition Programs
• 16 Disability Income Exclusion
• 17 Sale of Business Assets or Assets Used in Farming to a Related Person
• 18 Repayment of Income Previously Taxed
• 19 Human Organ Donation
• 20 Reserve or National Guard Members
• 51 Tax-Option (S) Corporation Adjustments
• 52 Your Share of Partnership, Trust, or Estate Adjustments
• 53 Differences in Federal and Wisconsin Basis of Assets
• 54 Differences in Federal and Wisconsin Basis of Partnership Interest
• 55 Differences in Federal and Wisconsin Reporting of Marital Property (Community) Income

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