Calculation of Wisconsin Income Tax
Tables For Tax Year 2011
-
Single, Head of Household, or Fiduciaries
- Wisconsin taxable income under $100,000:
- Determine midpoint of $100 brackets with the following exceptions:
- $0 - $20 of taxable income in first bracket has a tax of –0–.
- $20 - $40 of taxable income in second bracket has a tax of $1.
- $40 - $100 of taxable income in third bracket has a tax of $3.
- Apply the following rates to that midpoint:
Taxable Income
| At Least |
But Less Than |
Tax Computation |
|---|---|---|
| $ 0 | $ 10,180 | 4.60% of excess over $0 |
| $ 10,180 | $ 20,360 | $468.28 plus 6.15% of excess over $10,180 |
| $ 20,360 | $ 100,000 | $1,094.35 plus 6.50% of excess over $20,360 |
- Wisconsin taxable income of $100,000 or over, apply the following rates:
Taxable Income
| At Least |
But Less Than |
Tax Computation |
|---|---|---|
| $ 100,000 | $ 152,740 | $6,270.95 plus 6.50% of excess over $100,000 |
| $ 152,740 | $ 224,210 | $9,699.05 plus 6.75% of excess over $152,740 |
| $ 224,210 or over | $14,523.28 plus 7.75% of excess over $224,210 | |
- Married Filing Jointly
- Wisconsin taxable income under $100,000:
- Determine midpoint of $100 brackets with the following exceptions:
- $0 - $20 of taxable income in first bracket has a tax of –0–.
- $20 - $40 of taxable income in second bracket has a tax of $1.
- $40 - $100 of taxable income in third bracket has a tax of $3.
- Apply the following rates to that midpoint:
Taxable Income
| At Least |
But Less Than |
Tax Computation |
|---|---|---|
| $ 0 | $ 13,580 | 4.60% of excess over $0 |
| $ 13,580 | $ 27,150 | $624.68 plus 6.15% of excess over $13,580 |
| $ 27,150 | $ 100,000 | $1,459.24 plus 6.50% of excess over $27,150 |
- Wisconsin taxable income of $100,000 or over, apply the following rates:
Taxable Income
| At Least |
But Less Than |
Tax Computation |
|---|---|---|
| $ 100,000 | $ 203,650 | $6,194.49 plus 6.50% of excess over $100,000 |
| $ 203,650 | $ 298,940 | $12,931.74 plus 6.75% of excess over $203,650 |
| $ 298,940 or over | $19,363.81 plus 7.75% of excess over $298,940 | |
-
Married Filing Separately
- Wisconsin taxable income under $100,000:
- Determine midpoint of $100 brackets with the following exceptions:
- $0 - $20 of taxable income in first bracket has a tax of –0–.
- $20 - $40 of taxable income in second bracket has a tax of $1.
- $40 - $100 of taxable income in third bracket has a tax of $3.
- Apply the following rates to that midpoint:
Taxable Income
| At Least |
But Less Than |
Tax Computation |
|---|---|---|
| $ 0 | $ 6,790 | 4.60% of excess over $0 |
| $ 6,790 | $ 13,580 | $312.34 plus 6.15% of excess over $6,790 |
| $ 13,580 | $ 100,000 | $729.93 plus 6.50% of excess over $13,580 |
- Wisconsin taxable income of $100,000 or over, apply the following rates:
Taxable Income
| At Least |
But Less Than |
Tax Computation |
|---|---|---|
| $ 100,000 | $ 101,820 | $6,347.23 plus 6.50% of excess over $100,000 |
| $ 101,820 | $ 149,470 | $6,465.53 plus 6.75% of excess over $101,820 |
| $ 149,470 or over | $9,681.90 plus 7.75% of excess over $149,470 | |
Calculation of Wisconsin Standard Deduction Tables
For Tax Year 2011
-
Single
- Wisconsin income under $104,691:
- Determine midpoint of $500 brackets with the following exceptions:
- $0 - $9,040 of Wisconsin income in first bracket has a standard deduction of $9,410.
- $9,040 - $9,500 of Wisconsin income in second bracket has a standard deduction of $9,410.
- $104,500- $104,691 in last bracket has a standard deduction of $0.
- Determine the standard deduction for that midpoint as follows:
Wisconsin Income
| At Least |
But Less Than |
Standard Deduction |
|---|---|---|
| $ 0 | $ 13,560 | $9,410 |
| $ 13,560 | $ 91,977 | $9,410 less 12% of excess over $13,560 |
| $ 91,977 or over | $0 | |
-
For Wisconsin income of $104,691 or over, the standard deduction is $0. (Note: The standard deduction table continues to $104,691 even though the standard deduction is $0 for single persons beginning with the $92,000 - $92,500 bracket.)
-
Married Filing Jointly
- Wisconsin income under $104,691:
- Determine midpoint of $500 brackets with the following exceptions:
- $0 - $9,040 of Wisconsin income in first bracket has a standard deduction of $16,940.
- $9,040 - $9,500 of Wisconsin income in second bracket has a standard deduction of $16,940.
- $104,500 - $104,691 in last bracket has a standard deduction of $19.
- Determine the standard deduction for that midpoint as follows:
Wisconsin Income
| At Least |
But Less Than |
Standard Deduction |
|---|---|---|
| $ 0 | $ 19,040 | $16,940 |
| $ 19,040 | $ 104,691 | $16,940 less 19.778% of excess over $19,040 |
| $ 104,691 or over | $0 | |
-
For Wisconsin income of $104,691 or over, the standard deduction is $0.
-
Married Filing Separately
- Wisconsin income under $104,691:
- Determine midpoint of $500 brackets with the following exceptions:
- $0 - $9,040 of Wisconsin income in first bracket has a standard deduction of $8,050
- $9,040 - $9,500 of Wisconsin income in second bracket has a standard deduction of $8,005.
- $104,500 - $104,691 in last bracket has a standard deduction of $0.
- Determine the standard deduction for that midpoint as follows:
Wisconsin Income
| At Least |
But Less Than |
Standard Deduction |
|---|---|---|
| $ 0 | $ 9,040 | $8,050 |
| $ 9,040 | $ 49,742 | $8,050 less 19.778% of excess over $9,040 |
| $ 49,742 or over | $0 |
-
For Wisconsin income of $104,691 or over, the standard deduction is $0. (Note: The standard deduction table continues to $104,691 even though the standard deduction is $0 for married persons filing separately beginning with the $49,500 - $50,000 bracket.)
-
Head of Household
- Wisconsin income under $104,691:
- Determine midpoint of $500 brackets with the following exceptions:
- $0 - $9,040 of Wisconsin income in first bracket has a standard deduction of $12,150.
- $9,040 - $9,500 of Wisconsin income in second bracket has a standard deduction of $12,150.
- $104,500 - $104,691 in last bracket has a standard deduction of $0.
- Determine the standard deduction for that midpoint as follows:
Wisconsin Income
| At Least |
But Less Than |
Standard Deduction |
|---|---|---|
| $ 0 | $ 13,560 | $12,150 |
| $ 13,560 | $ 39,619 | $12,150 less 22.515% of excess over $13,560 |
| $ 39,619 | $ 91,977 | $9,410 less 12% of excess over $13,560 |
| $ 91,977 or over | $0 | |
- For Wisconsin income of $104,691 or over, the standard deduction is $0. (Note: The standard deduction table continues to $104,691 even though the standard deduction is $0 for head of household beginning with the $92,000 - $92,500 bracket.)
Calculation of Wisconsin School Property Tax Credit Tables
For Tax Year 2011
Note: These tables have not changed from the 2010 version.
-
Homeowner's School Property Tax Credit Table
- Property tax paid of less than $2,500:
- Determine midpoint of $25 brackets ($1 - $25 of property tax paid in first bracket has a credit of $2).
- Multiply the midpoint by 0.12.
-
For property tax paid of $2,500 or more, the credit is $300.
-
Renter's School Property Tax Credit Table
- If heat included in rent:
- Determine midpoint of $100 brackets ($1 - $100 of rent paid in first bracket has a credit of $1).
- Multiply the midpoint by 0.024.
- For rent paid of $12,500 or more, the credit is $300.
- If heat not included in rent:
- Determine midpoint of $100 brackets ($1 - $100 of rent paid in first bracket has a credit of $2).
- Multiply the midpoint by 0.03.
- For rent paid of $10,000 or more, the credit is $300.
Calculation of Wisconsin Homestead Credit Tables A and B
For Tax Year 2011
Note: These tables have not changed from the 2010 version.
-
Table A
- Determine midpoint of $115 brackets with the following exceptions:
- $0 - $8,060 of household income in first bracket has a Table A amount of $0.
- $24,620 - $24,680 of household income in second-to-last bracket has a Table A amount of $1,457.
- $24,680 or more of household income in last bracket has a Table A amount of $1,460.
-
Determine the Table A amount for that midpoint as follows:
[Midpoint - $8,060] X .0878459
-
Table B
- Determine the midpoint of $10 brackets with the following exceptions:
- $0 - $.01 in first bracket has a Table B amount of $0.
- $.01 - $10 in second bracket has a Table B amount of $10.
- $1,460 or more in last bracket has a Table B amount of $1,168.
-
Determine the Table B amount for that midpoint by multiplying the midpoint by 80% (.80).
Last updated July 28, 2011