Individual Income Tax
Filing Requirements (En Español)

  1. Am I required to file a Wisconsin individual income tax return?
  2. As a nonresident, why am I receiving a notice to file when my income is below the $2,000 filing requirement?
  3. What individual income tax filing requirements exist for deceased individuals?

  1. Am I required to file a Wisconsin individual income tax return?

    The individual income tax filing requirements for Wisconsin residents and nonresidents for 2013 are presented in the chart below. You must file if your gross income (or total gross income of husband and wife) was:


    Filing Status
    Age as of the End of Year
    Full-Year Residents
    Part-Year/
    Nonresidents
    Single Under age 65 $10,630 or more $2,000 or more
    Single Age 65 or older $10,880 or more $2,000 or more
    Married filing a joint return Both spouses under 65 $19,280 or more $2,000 or more
    One spouse 65 or older $19,530 or more $2,000 or more
    Both spouses 65 or older $19,780 or more $2,000 or more
    Married filing
    separate returns
    (each spouse)
    Under 65 $9,190 or more
    (applies to each spouse individually)
    $2,000 or more
    65 or older $9,440
    (applies to each spouse individually)
     
    Head of household Under age 65 $13,520 or more $2,000 or more
    Age 65 or older $13,770 or more $2,000 or more

    Note: Gross income means all income (before deducting expenses) reportable to Wisconsin. The income may be received in the form of money, property, or services. It does not include items that are exempt from Wisconsin tax. For example, it does not include social security benefits or U.S. government interest.

    Additional filing requirements

    • If you (or your spouse) can be claimed as a dependent on someone else's tax return, you are required to file a Wisconsin return if either of the following applies:
      1. You have gross income of more than $1,000 and it includes at least $351 of unearned (non-wage) income, or
      2. You have gross income (total unearned income and earned income combined) of more than:
        • $9,930 if single
        • $17,880 if married filing jointly
        • $8,490 if married filing separately
        • $12,820 if head of household

      Unearned income includes taxable interest, dividends, capital gain distributions, and taxable scholarship and fellowship grants that were not reported on a Form W-2 (wage statement). Earned income includes wages, tips, and taxable scholarship and fellowship grants that were reported to you on a Form W-2.

    • Also, if you owe a Wisconsin penalty on an IRA, retirement plan, Coverdell education savings account, medical savings account, health savings account, or Archer medical savings account, you are required to file a tax return.
  2. As a nonresident, why am I receiving a notice to file when my income is below the $2,000 filing requirement?

    You are required to file a Wisconsin income tax return if your Wisconsin gross income is $2,000 or more. Gross income means income before deducting expenses. While net income reported to you may be less than $2,000, gross income may be over that amount, requiring that a Wisconsin income tax return be filed.

    Example: Nonresident A receives a Schedule 3K-1 from a Wisconsin partnership reporting rental income of $1,800. The partnership's gross income is $500,000 and deductible expenses are $400,000, resulting in total partnership net income of $100,000. Nonresident A's ownership percentage in the partnership is 1.8%. Nonresident A's share of partnership gross income is $9,000, which is above the filing requirement. Nonresident A must file Wisconsin Form 1NPR.

  3. What filing requirements exist for deceased individuals?

    A final individual income tax return for a taxpayer who died should be filed on the same form that would have been used if he or she had lived. Include only the income received by the taxpayer up to the date of his or her death. For more information, see Estates and Fiduciaries.

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

June 3, 2014