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 - 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 $1,100 and it included at least $351 of unearned income,
- (2) Your gross income (total unearned income and earned income) was more than –
- $10,860 if single,
- $14,030 if head of household,
- $20,110 if married filing jointly, or
- $9,550 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 2019 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 you 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.
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