According to Wisconsin Instructions for Form I-111, your filing requirement for Wisconsin depends on your filing status, age and gross income.
You must file a Wisconsin return if any of the following apply to you:
- Single, under age 65, $11,560 or more
Single, age 65 or older, $11,810 or more
- Married Filing Joint, both spouses under age 65, $21,510 or more
Married Filing Joint, one spouse under age 65, $21,760 or more
Married Filing Joint, both spouses age 65 or older, $22,010 or more
- Married Filing Separate, under age 65, $10,250 or more
Married Filing Separate, age 65 or older, $10,500 or more (applies to both spouses individually)
- Head of Household, under age 65, $14,730 or more
Head of Household, age 65 or older, $14,980 or more
If you were a part year or nonresident and your gross income was $2,000 or more from Wisconsin sources, you must file a Wisconsin return.
Wisconsin states that in most cases your filing status will be the same one you used on your federal income tax return. An exception here is for married couples. If you are a resident of Wisconsin and you spouse is a nonresident of the state, you may file separate returns.
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.
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