Legal Residence/Domicile

  1. Who is a legal resident of Wisconsin for income tax purposes?
  2. What is a "domicile"?
  3. How do I know what my domicile is?

  1. Who is a legal resident of Wisconsin for income tax purposes?

    A legal resident of Wisconsin is a person who maintains his or her domicile in Wisconsin, whether or not s/he is physically present in Wisconsin or living outside of the state.

  2. What is a "domicile"?

    A "domicile" is a person's true, fixed, and permanent home where a person intends to remain permanently and indefinitely and to which a person has the intention of returning, whenever absent. It is often referred to as "legal residence." A person may be physically present or living in one place but maintain a domicile in another. A person has only one domicile at any point in time.

  3. How do I know what my domicile is?

    Your domicile depends on many things, including where you live, where you vote, where you register your vehicles and where you own or rent property. The department may ask you to fill out a Legal Residence (Domicile) Questionnaire to determine your domicile.

FOR MORE INFORMATION PLEASE CONTACT:

WISCONSIN DEPARTMENT OF REVENUE
Customer Service Bureau
PO Box 8949, MS 5-77
Madison, WI 53708-8949
Phone: (608) 266-2772
Fax: (608) 267-1030
Email additional questions to DORIncome@revenue.wi.gov

November 21, 2014