WISCONSIN
community property state

 

Military Income:   Fully taxable. 

Forms Used:            

Filing Status:  Joint or separate.  If filing joint and one spouse is a nonresident, file a nonresident joint return. 

Attach Copy of Federal Return:  No

Not Taxed:

Other State Tax Credit:  Available.  See instructions.  Attach copy of other state return.  No credit is allowed for tax paid to Illinois, Indiana, Kentucky, Michigan, or Minnesota.

Reciprocity StatesIllinois, Indiana, Kentucky, Michigan, or Minnesota.

Where to Mail:
Refunds: Tax Due:
Wisconsin Department of Revenue
PO Box 59
Madison, WI  53785-0001

Wisconsin Department of Revenue
PO Box 268
Madison, WI  53790-0001

Refund Inquiry:  (608) 266-8100 or website (wait at least 10 weeks after filing) Forms:  (608) 261-6229
General Information(608) 266-2772 Electronic Filing:  (608) 264-6886
Other Info: Website:  www.dor.state.wi.us

Department of Revenue
PO Box 8903
Madison, WI  53708-8903

 
E-filing Info:  Wisconsin does not have a signature form. 
Tax Form Instructions:
Resident Instructions Non-Resident Instructions
Military Specific Instructions

 

Filing Status Scenarios

1.  Taxpayer and Spouse Residents
2.  Taxpayer and Spouse Different States of Residence
3.  Taxpayer and Spouse Non-Residents
4.  Taxpayer Non-Resident - Spouse Part-Year Resident
5.  Taxpayer Married or Single - Resident but Income from Other State
6.  Amended Return

 

1.  Taxpayer and Spouse Residents - Taxpayer and spouse are both Wisconsin residents, lived at their present location all year, and one or both had income.

Main Info Screen.

Wisconsin 1 Form.  A joint resident Wisconsin income tax return is prepared.  You must enter the City, County, and School District Number as shown in the example.

 

Complete all other fields and forms with red or required information.

2.  Taxpayer and Spouse - Different States of Residence - Taxpayer or spouse is a resident of Wisconsin, while the other member is a resident of a different state.  A Wisconsin income tax return must be prepared due to the taxpayer or spouse having Wisconsin earned income.

Main Info Screen.  If the spouse is a domicile (resident) of another state, the parties should file as nonresidents.  For this example, the taxpayer is a resident of Wisconsin while the spouse is a resident of North Dakota.

 

Resident/Nonresident Worksheet.  Review form to ensure income is split correctly for the appropriate states.

 

Wisconsin 1NPR Form.   A joint non-resident Wisconsin income tax return should be prepared.  You must complete the residency information as it applies, as in the example.  In order to change the taxpayer, in this scenario, from a nonresident, you will need to <CTRL> ENTER in order to override the box to remove the checkmark. This form is used to subtract out the other-states (North Dakota) income.

Wisconsin 1NPR, Page 5 - Legal Residence/Domicile Questionnaire.  The residency information may need to be entered, as in the example.

 

Review the remainder of the Wisconsin Form 1NPR to ensure the other state income is being subtracted correctly.  Complete all other fields and forms with red or required information.

3.  Taxpayer and Spouse Non-Residents - Taxpayer and spouse are residents of a different state.  The spouse and taxpayer must file a Wisconsin tax return due to one or both having Wisconsin earned income.

Main Info Screen.  If both members are residents of another state, the parties should file as nonresidents.  For this example, the taxpayer and spouse are both residents of Alabama but must file a Wisconsin income tax return because the spouse worked in Wisconsin.

 

Resident/Nonresident Worksheet.  Review form to ensure income is split correctly for the appropriate states.

 

Wisconsin Form 1NPR.   A joint non-resident Wisconsin income tax return should be prepared.  You must complete the residency information as it applies, as in the example. 

To comply with the provisions in the Service Member's Civil Relief Act, the military member's non-resident military income must be taken off Page 1 of the Wisconsin 1NPR Form.  You do this by entering the amount of nonresident military wages from the military member's W-2 form on the line under line 1 (Federal Column).  This form is used to subtract out the other-states income. 

 

Wisconsin 1NPR, Page 4 - Legal Residence/Domicile Questionnaire.  The residency information may need to be entered, as in the example.

Review the remainder of the Wisconsin Form 1NPR to ensure the other state income is being subtracted correctly.  Complete all other fields and forms with red or required information.

4.  Taxpayer Non-Resident - Spouse Part-Year Resident - Taxpayer and spouse moved to or from Wisconsin during the tax year.  The taxpayer is a resident of a different state.  The Spouse is a part-year resident of Wisconsin.  The Spouse and taxpayer must file a Wisconsin tax return due to one or both of them having Wisconsin earned income and possibly income from another state.

Main Info Screen.  For this example, the taxpayer is in the military and a resident of Indiana.  The taxpayer and spouse moved from Wisconsin to North Dakota during the year.  The spouse was a resident of Wisconsin but is now changing their residency to North Dakota for tax purposes.  The spouse therefore was a part-year resident of both Wisconsin and North Dakota and must file a Wisconsin income tax return because the spouse worked in Wisconsin.

 

Part Year Resident States Worksheet.  Review form to ensure income is split correctly for the appropriate states.

 

Wisconsin 1NPR Form.   A joint part-year resident Wisconsin income tax return should be prepared.  This form will be generated for a Wisconsin part- year resident who must report Wisconsin earned income.  You must enter the City, County, and School District Number with the appropriate information for when the individual lived in the state. You must complete the residency information as it applies, as in the example. In order to change the taxpayer, in this scenario, to a full year resident, you will need to <CTRL> ENTER in order to override the box to remove the checkmark. 

 

To comply with the provisions in the Service Member's Civil Relief Act, the military member's non-resident military income must be taken off of the Wisconsin 1NPR Form.  You do this by entering the amount of nonresident military wages from the military member's W-2 form on the line under line 1 (Federal Column).  This form is used to subtract out the other-states (Wisconsin) income. 

Wisconsin 1NPR, Page 4 - Legal Residence/Domicile Questionnaire.  The residency information may need to be entered, as in the example.  

Wisconsin 1NPR, Page 4 - Legal Residence/Domicile Questionnaire.  Complete the residency questionnaire with the appropriate information like shown in the example

Review the remainder of the Wisconsin 1NPR Form to ensure the other state income is being subtracted correctly.  Complete all other fields and forms with red or required information.

5.  Married or Single Military Resident of Wisconsin with Income from Another State  - Taxpayer is single.  The taxpayer must file a Wisconsin tax return due to him or her having Wisconsin earned income.

Main Info Screen.  For this example the taxpayer is a military member stationed in North Dakota but a resident of Wisconsin.  The taxpayer had a job in North Dakota therefore having North Dakota earned income.

 

Resident/Nonresident Worksheet.  Review form to ensure income is split correctly for the appropriate states.

 

Wisconsin 1 Form.  A resident Wisconsin income tax return is prepared.  Wisconsin taxes residents on income from all sources, even income earned while living in another state (North Dakota as in this example).  You must enter the City, County, and School District Number as in the example

Wisconsin 1 Form, Page 2.   Link on Line 33 to add Wisconsin Schedule OS.

 

Wisconsin Schedule OS - Credit for Net Tax Paid to Another State.  WI Schedule OS must be prepared to give a credit for taxes paid to another state (North Dakota). You must complete the other states tax return first, then enter the amount of tax from the other states tax return.  This is not the amount the taxpayer had withheld from his or her pay but the amount of tax imposed on them.  Page 1 lists any income earned in the other state (North Dakota), as well as any adjustments to income.

  Page 2 lists the income taxed by the other state as well as the amount of income tax liability on the (North Dakota) tax return.  A copy of the other state's return must be attached to the Wisconsin return if not e-filed.

Complete all other fields and forms with red or required information.

6.  Amended Return  - An amended Wisconsin return must be filed because the taxpayer received new tax information after their Wisconsin return was filed.
Federal 1040X Form.  Before making any changes to the tax return add the US 1040X form to the tax return.  You must check the box under Income and Deductions to lock in the entries in Column A - Original amount or as previously adjusted.

Wisconsin 1X - Resident Amended Tax Return.  Add the Wisconsin 1X Form to the return.  You must check the box to lock in the entries in Column A - As originally reported, before making any changes to the return.

Make whatever changes are required to the federal tax return.  For this example, a new W-2 was received.

Wisconsin 1X  Page 2- Resident Amended Tax Return.  Refer to Page 2 of the Wisconsin 1X form to determine if the taxpayer is receiving an additional refund or owes additional tax.

Wisconsin 1X - Resident Amended Tax Return, Page 3.  On Page 3 you must enter an explanation for why the Amended Return is being prepared.  Enter the current date in the Date field.

Amended returns can not be e-filed.  The taxpayer must mail the federal 1040X and any state amended returns if required to be filed.