What Are the Wisconsin Income Tax Filing Requirements?

Wisconsin maintains a distinct set of income tax regulations separate from those at the federal level. A person’s requirement to file a Wisconsin income tax return is primarily based on their residency status, gross income, age, and filing status.

Who Is Required to File a Wisconsin Tax Return?

Full-Year Residents

Individuals who are full-year residents of Wisconsin must file if their total gross income from all sources meets certain thresholds. The gross income requirements for the 2024 tax year vary by filing status and age.

An individual under age 65 must file if their gross income is at or above the following amounts:

• $13,230 for a single individual.
• $11,630 for a person who is married but filing separately.
• $17,090 for a person filing as head of household.
• $24,490 for a married couple filing a joint return.

Part-Year Residents and Nonresidents

Part-year residents and nonresidents must file a Wisconsin tax return if they have a gross income of $2,000 or more from Wisconsin sources. This rule also applies to married couples based on their combined Wisconsin-source income, which includes wages, rents, and gains from property located in the state.

Wisconsin has reciprocal agreements with Illinois, Indiana, Kentucky, and Michigan. If you are a resident of one of these states and your only Wisconsin income is from wages, you do not need to file a Wisconsin return. Conversely, a Wisconsin resident working in a reciprocal state pays tax only to Wisconsin on those wages.

Dependents and Students

The filing requirements for dependents are different. For 2024, a dependent must file a Wisconsin return if they have gross income of more than $1,300 which includes at least $451 of unearned income. A dependent must also file if their total gross income is more than the standard threshold for their filing status, such as $13,230 for a single individual.

Even if not required to file, a dependent may choose to do so to receive a refund of any Wisconsin income tax withheld from their pay.

Required Documentation and Tax Forms

To complete your Wisconsin tax return, you must gather all necessary financial records. You will need records to support any Wisconsin-specific tax benefits you plan to claim.

The primary documents include:

• Social Security numbers for yourself, your spouse, and any dependents.
• Federal income statements like Form W-2 and 1099 forms.
• A copy of your 2024 property tax bill or a completed rent certificate to claim the Homestead Credit.
• Statements verifying tuition paid to claim the college tuition deduction.

Choosing the Correct Wisconsin Form

Wisconsin provides several income tax forms, and selecting the correct one depends on your residency status and tax complexity. Form 1 is the standard return for full-year residents and allows filers to report all income types and claim any available state deductions and credits.

Nonresidents and part-year residents use Form 1NPR to calculate tax owed on income from Wisconsin sources. Form WI-Z is a simpler option for full-year residents who are under age 65, claim no dependents, and have income below certain limits. Individuals claiming the Homestead Credit must file Schedule H or Schedule H-EZ, either with their income tax return or on its own if they are not required to file one.

Obtaining Forms

The Wisconsin Department of Revenue provides all necessary tax forms and instructions on its website. You can visit the site to download and print any current form or schedule you need.

How to File Your Wisconsin Tax Return

Filing Deadlines

The deadline for filing your Wisconsin individual income tax return is the same as the federal deadline, April 15. If this date falls on a weekend or holiday, the deadline moves to the next business day.

Filing an Extension

If you need more time, Wisconsin grants an automatic six-month extension to file if a federal extension has been filed, moving the deadline to October 15. This is an extension to file, not to pay. Taxes are still due by the original April 15 deadline to avoid interest.

Methods of Submission

Wisconsin offers two methods for submitting your return: electronically or by mail. E-filing is recommended by the Department of Revenue as the fastest and most secure option. You can e-file through commercial tax software or use WisTax, the state’s free online filing portal.

If you file a paper return, you must mail the completed forms to the address specified in the form’s instructions. The correct mailing address depends on whether you are due a refund or are making a payment.

Managing Tax Payments and Refunds

Making a Tax Payment

If you owe taxes, you have several ways to pay. The state’s website has an online portal to pay directly from a checking or savings account for free. You can also pay with a debit or credit card through a third-party service, though a convenience fee will apply. To pay by mail, send a check or money order with Form PV, the Wisconsin Payment Voucher, to the address specified in the instructions.

Checking Your Refund Status

If you are expecting a refund, the Department of Revenue offers an online tool called “Where’s My Refund?”. To use it, you will need your Social Security number, the exact refund amount from your return, and the tax year. The tool will display the current stage of your refund’s processing, from receipt to the date it was sent.