Your residency status for Wisconsin depends on where you are domiciled during the tax year:
Resident: You are domiciled in Wisconsin for the entire year.
Nonresident: You are not domiciled in Wisconsin at any time during the year.
Part-Year Resident: You are domiciled in Wisconsin for part of the year.
What if I am a resident and my spouse is not?
If you are married and one spouse is a nonresident or part-year resident of Wisconsin in 2025, and the other spouse is a full-year resident of Wisconsin, then the form you use depends on your filing status:
If you file a joint Wisconsin income tax return file Form 1NPR (Nonresident and Part-Year Resident Return).
If you file separate Wisconsin income tax returns:
- The nonresident or part-year resident spouse files Form 1NPR.
- The full-year resident spouse files Form 1 (Individual Income Tax Return for full-year
residents).
What is a domicile?
Your domicile is the permanent legal home you intend to use for an indefinite or unlimited period, and to which, when absent, you intend to return. You can only have one domicile at a time.