Which credits are restricted if I claim the new Wisconsin retirement subtraction?

If you choose to claim the new exclusive retirement subtraction for 2025, you will not be eligible to claim any of the following credits on your 2025 return:

Common Credits

• Itemized deduction credit
• Additional child and dependent care credit
• School property tax/rent credit
• Wisconsin earned income credit
• Married couple credit
• Homestead credit

Uncommon Credits

• Credit for taxes paid to another state
• Farmland preservation credit
• Repayment credit
• Blind worker transportation credit
• Supplement to federal historic rehabilitation credit or carryforward
• State historic rehabilitation credit or carryforward
• Postsecondary education carryforward
• Biodiesel fuel production carryforward
• Health insurance risk-sharing plan assessments carryforward
• Working families credit
• Employee college savings credit or carryforward
• Community rehabilitation credit or carryforward
• Research credit or carryforward
• Low-income housing credit or carryforward
• Manufacturing and agriculture credits or carryforwards
• Manufacturing investment carryforward
• Dairy investment carryforward
• Ethanol and biodiesel fuel pump carryforward
• Capital investment carryforward
• Technology zone carryforward
• Development zone carryforward
• Economic development carryforward
• Early stage seed investment credit or carryforward
• Angel investment credit or carryforward
• Electronic medical records carryforward