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Wisconsin Department of Revenue

Individual Income Tax
Part-Year and Nonresidents

  1. Must I file a Wisconsin income tax return?
  2. What income does Wisconsin tax?
  3. I am a nonresident of Wisconsin. I sold real estate located in Wisconsin. Do I have to report the sale of this property to Wisconsin?
  4. I am a nonresident of Wisconsin. I won $5,000 from the Wisconsin Lottery. Am I subject to Wisconsin income tax?
  5. I am a nonresident of Wisconsin. I won $500 in the Wisconsin Lottery. I have no other gross income taxable by Wisconsin. Am I subject to Wisconsin income tax?
  6. I am a nonresident of Wisconsin. I purchased a Powerball ticket in Wisconsin and won two million dollars. Am I subject to Wisconsin income tax?
  1. Must I file a Wisconsin income tax return?

    If you are a nonresident or part-year resident of Wisconsin and your Wisconsin gross income (or the combined gross income of you and your spouse) is $2,000 or more, you must file a Wisconsin 1NPR. The 1NPR and instructions can be downloaded off our web site at www.revenue.wi.gov.

    Gross income means all income (before deducting expenses) reportable to Wisconsin which you received in the form of money, property, or services. It does not include items that are exempt from Wisconsin income tax, such as U.S. government interest.

    Note: Even if you do not have to file, if you had Wisconsin income tax withheld from your wages or you paid estimated tax, you should file a Wisconsin return since this is the only way to get a refund.

    For more detailed information please see Wisconsin Publication 122, Tax Information for Part-Year and Nonresidents of Wisconsin. In addition, please see the Wisconsin Form 1NPR Instructions.

  2. What income does Wisconsin tax?

    Nonresidents - Wisconsin taxes only your income from Wisconsin sources.

    Part-year residents - During the time you are a Wisconsin resident, Wisconsin taxes your income from all sources. During the time you are not a resident of Wisconsin, Wisconsin only taxes your income from Wisconsin sources.

  3. I am a nonresident of Wisconsin. I sold real estate located in Wisconsin. Do I have to report the sale of this property to Wisconsin?

    Yes, any gain or loss from the sale of real estate located in Wisconsin must be reported to Wisconsin regardless of the owner's state of residence. For more information on how to report this income, see the Wisconsin Form 1NPR Instructions.

    Estimated tax is due on the gain from the sale at the date of the sale and not when the taxpayer receives the sale proceeds. This applies even if the nonresident taxpayer had no Wisconsin filing requirement the previous year. Payments should be made on that tax year's 1-ES voucher. Please see Wisconsin Form 1-ES instructions or the Form 1-ES.

  4. I am a nonresident of Wisconsin. I won $5,000 from the Wisconsin Lottery. Am I subject to Wisconsin income tax?

    Yes. A nonresident of Wisconsin is taxed on lottery winnings from the Wisconsin Lottery. Since you have Wisconsin gross income, including any Wisconsin lottery winnings, of $2,000 or more, you are required to file a Wisconsin income tax return and pay Wisconsin income tax on the lottery winnings.

  5. I am a nonresident of Wisconsin. I won $500 in the Wisconsin Lottery. I have no other gross income taxable by Wisconsin. Am I subject to Wisconsin income tax?

    Although the winnings are taxable for federal and Wisconsin income tax purposes, you are not required to file a Wisconsin income tax return and report the taxable lottery winnings because your Wisconsin gross income is less than $2,000 for the year.

  6. I am a nonresident of Wisconsin. I purchased a Powerball ticket in Wisconsin and won two million dollars. Am I subject to Wisconsin income tax?

    Yes. A nonresident of Wisconsin is taxed on winnings from a multi-jurisdictional lottery, such as Powerball, if the multi-jurisdictional lottery ticket was purchased from a retailer in Wisconsin. Since you have Wisconsin gross income, including lottery winnings, of $2,000 or more, you are required to file a Wisconsin income tax return and pay Wisconsin income tax on the lottery winnings.

    For more detailed information, please see Wisconsin Publication 600, Wisconsin Taxation of Lottery Winnings.

FOR MORE INFORMATION PLEASE CONTACT:

WISCONSIN DEPARTMENT OF REVENUE
Customer Service Bureau
P.O. Box 8949
Madison, WI 53708-8949
Phone: (608) 266-2772
Fax: (608) 267-1030
E-Mail Additional Questions

Last updated December 22, 2009