If you are married filing a separate return or married filing as head of household or if you obtained a decree of divorce or separate maintenance during 2023, you may have to report a different amount of income on your Wisconsin Form 1 than on your Federal Form 1040.
Where do I enter it?
Enter any additional amount which is taxable to you rather than your spouse because of any difference in federal and state reporting of marital property (community) income as an Addition to Income.
Enter any amount which is taxable to your spouse rather than to you because of any difference in federal and state reporting of martial property (community) income as a Subtraction to Income. Use code 56 for either entry for prior years and code is not applicable for tax year 2022.
What else do I need to do?
See Publication 109, Tax Information for Married Persons Filing Separate Returns and Persons Divorced in 2022, for more information