According to the Wisconsin instructions:
A Resident is an individual that is domiciled in Wisconsin for the entire tax year.
A Nonresident is an individual that is not domiciled in Wisconsin at any time during the tax year.
A Part-Year Resident is an individual that is domiciled in Wisconsin for part of the tax year.
If one spouse is a resident and the other is not, file a nonresident joint return.
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.
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