The subtraction for child and dependent care expenses will be claimed on the 2011 Form 1 or prorated on the 2011 Form 1NPR. It will be reported on a general subtraction line; you won't find a specific subtraction line for child care expenses. For 2011, the subtraction is limited to $750 for one qualifying person and $1,500 for more than one qualifying person. The amounts will increase each year until the subtraction is limited to $3,000 for one qualified person and $6,000 if more than one for taxable years beginning in 2014 and thereafter.
A separate form is not needed for Wisconsin as the amount of qualifying expenses is equal to the amount on line 6 of the federal Form 2441, Child and Dependent Care Expenses, subject to the limitations above.
The subtraction for child and dependent care expenses was first enacted in 2007 Act 20. The effective date was delayed in 2009 Act 28 to taxable years beginning in 2011.