The Wisconsin Basic Information section collects state-specific information used to prepare your Wisconsin income tax return. While much of your personal information carries over from your federal return, Wisconsin requires additional details about residency, municipality information, special filing situations, and certain elections.
Depending on your situation, you may see questions about:
- Wisconsin residency status
- Residency in another state
- Municipality and school district information
- Anatomical gift (organ donor) elections
- Endangered Resources Fund donations
- Special condition codes
- Third-party designee authorization
- Estimated tax voucher requests
Providing accurate information in this section helps ensure your Wisconsin return is processed correctly.
Wisconsin Residency Information
Wisconsin uses residency information to determine how your income is taxed.
Full-Year Resident
You're generally a full-year resident if Wisconsin was your permanent home for the entire tax year.
Full-year residents typically report all income from all sources, regardless of where it was earned.
Part-Year Resident
You're generally a part-year resident if you moved into or out of Wisconsin during the tax year.
Part-year residents usually report income earned while a Wisconsin resident and Wisconsin-source income earned while a nonresident.
Nonresident
You're generally a nonresident if you lived outside Wisconsin for the entire year but received income from Wisconsin sources.
Examples of Wisconsin-source income include:
- Wages earned in Wisconsin
- Income from a Wisconsin business
- Wisconsin rental income
- Gain from the sale of Wisconsin property
Residence in Another State
Wisconsin may ask whether you or your spouse were residents of another state during the tax year.
This information helps determine:
- Filing requirements
- Residency treatment
- Credit calculations
- Taxable income allocations
Wisconsin Municipality Information
You may be asked to identify the municipality where you lived on December 31, 2026.
Why is this required?
Wisconsin uses municipality information for statistical reporting and administration of certain state and local programs.
Select the municipality where you physically resided on the last day of the tax year.
Wisconsin School District Information
You may be asked to identify the school district where you lived on December 31, 2026.
Why is this information needed?
School district information is used for certain Wisconsin tax benefits and reporting requirements.
Be sure to select the district associated with your primary residence on the last day of the year.
Anatomical Gift Election
Wisconsin allows taxpayers to register as organ, tissue, and eye donors through their income tax return.
What is an anatomical gift?
An anatomical gift is a donation of organs, tissues, or eyes after death for:
- Organ transplantation
- Medical treatment
- Research
- Education
Can spouses make separate choices?
Yes. If filing jointly, each spouse may individually choose whether to participate in the donor registry.
Wisconsin Endangered Resources Fund Donation
Taxpayers may voluntarily contribute to the Wisconsin Endangered Resources Fund through their tax return.
What does the fund support?
Contributions help support:
- Endangered and threatened species protection
- Wildlife habitat preservation
- Conservation projects
- Restoration of native plants and animals
How does the donation affect my return?
If you're receiving a refund, the donation reduces the amount of your refund.
If you owe tax, the donation increases the amount due by the amount contributed.
Participation is entirely voluntary.
Special Condition Codes
Wisconsin provides special condition codes for taxpayers with unique filing circumstances.
If one of the following situations applies to you, select the appropriate code.
Extension – Combat Zone
Choose this code if you qualify for an extension because of service in a designated combat zone.
Military personnel serving in combat areas may receive additional time to file and pay taxes.
Extension – Federally Declared Disaster
Choose this code if you received a filing extension due to a federally declared disaster.
Examples include:
- Hurricanes
- Floods
- Tornadoes
- Wildfires
- Other qualifying disaster events
Divorce Decree
Choose this code if a divorce decree affects the reporting of income, deductions, exemptions, or other items on your Wisconsin return.
Injured Spouse
Choose this code if you're requesting injured spouse relief.
An injured spouse is generally someone filing a joint return whose portion of a refund may otherwise be applied to a spouse's past-due obligations.
Examples include:
- Past-due child support
- Federal debts
- State debts
Single Decedent or Primary Taxpayer if Joint Return
Choose this code if the taxpayer passed away during the tax year and special filing procedures apply.
Spouse Deceased if Joint Return
Choose this code when filing a joint return and the spouse passed away during the tax year.
Both Taxpayers Deceased
Choose this code if both taxpayers passed away during the tax year.
Additional documentation may be required when filing on behalf of deceased taxpayers.
Fiscal Filer
Choose this code if you file your return using a fiscal year rather than a calendar year.
Most individual taxpayers use a calendar tax year.
Schedule RT Attached
Choose this code if you're required to attach Schedule RT, Related Entity Expenses Disclosure Statement.
Schedule RT is generally used to disclose certain related-party business transactions.
Extension – On Duty Outside the United States
Choose this code if you qualify for an extension because you were serving on active military duty outside the United States.
Third-Party Designee
You may authorize another individual to discuss your return with the Wisconsin Department of Revenue.
What can a third-party designee do?
A third-party designee may:
- Answer questions about the return
- Provide missing information
- Discuss processing issues
The authorization generally does not allow the designee to receive refunds or sign tax documents on your behalf.
Estimated Tax Voucher Request
Wisconsin allows taxpayers to request estimated tax payment vouchers for the following tax year.
Who may benefit from estimated tax vouchers?
You may want to request vouchers if you:
- Expect to owe Wisconsin tax next year
- Have self-employment income
- Receive investment income
- Have income not subject to withholding
How Do I Access the Wisconsin Basic Information Section?
- Navigate to the Wisconsin Return section.
- Select Basic Information.
- Review all residency and filing-status questions.
- Enter your municipality and school district information.
- Complete any anatomical gift or donation elections.
- Select a Special Condition Code if applicable.
- Complete any remaining state-specific questions.
- Continue through the remainder of the Wisconsin return.
Why Is the Wisconsin Basic Information Section Important?
The information entered in this section helps Wisconsin determine:
- Your residency status
- Your filing requirements
- Eligibility for special filing accommodations
- Proper treatment of military and disaster-related extensions
- Municipal and school district reporting
- Organ donor and charitable fund elections
Before filing your return, review all entries carefully to ensure they accurately reflect your situation for the tax year.