According to Wisconsin Instructions for Form I-111, your filing requirement for Wisconsin depends on your filing status, age and gross income.
Who must file a Wisconsin return?
You must file a Wisconsin return if any of the following apply to you:
What are Wisconsin's other filing requirements?
You may have to file a return even if your income is less than the amounts shown on the above table. You must file a return for 2023 if:
- You could be claimed as a dependent on someone else’s return and either of the following applies
- (1) Your gross income was more than $1,250 and it included at least $401 of unearned income,
- (2) Your gross income (total unearned income and earned income) was more than –
- $12,760 if single,
- $16,480 if head of household,
- $23,620 if married filing jointly, or
- $11,220 if married filing separately
- You owe a penalty on an IRA, retirement plan, Coverdell education savings account (excess contribution), ABLE account, health savings account, or Archer medical savings account
- You were a nonresident or part-year resident of Wisconsin for 2023 and your gross income was $2,000 or more. If you were married, you must file a return on Form 1NPR if the combined gross income of you and your spouse was $2,000 or more.
Can I file a different filing status than my federal return?
An exception here is for married couples. If you are a resident of Wisconsin and your spouse is a nonresident of the state, you may file separate returns.
What if I work in a reciprocal state of Wisconsin?
Wisconsin has reciprocal agreements with Illinois, Indiana, Kentucky and Michigan. If you are a Wisconsin resident working in one of these states, and your employer withheld the other state’s income tax, you must file for a refund from that state. You cannot claim a refund for taxes withheld to a reciprocal state on the resident return.