You can't double-dip on the $5,000 already received in benefits. That counts towards the $6,000 max for two or more children. The most I could have on Line 12 of Wisconsin SB would be $1,000.
In this same situation in years past, the most that Line 6 of Form 2441 could be was $1,000 (when the federal max was $6,000 for two or more children). Since that federal limit was raised to $16,000 for two or more children in 2021, Line 6 can now be greater than $1,000. However, Wisconsin still has the old $6,000 max so Line 12 on Form SB should only be $1,000 at most.
