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Wisconsin Department of Revenue

 Individual Income Tax
Which Form to File

  1. Who may file Form WI-Z?
  2. Who may file Form 1A?
  3. Who must file Form 1?
  4. Who must file Form 1NPR?
  1. Who may file Form WI-Z?

    You may file Form WI-Z, if you meet the following requirements:

    • File federal Form 1040EZ AND
    • Were a Wisconsin resident all year AND
    • Were under age 65 on December 31, 2007, AND
    • Do not have W-2s that include active duty military pay received as a member of the National Guard or Reserves AND
    • Did not have interest income from state, municipal, or U.S. bonds AND
    • Did not receive unemployment compensation AND
    • Are not claiming any credits other than Wisconsin tax withheld from wages, renter's and homeowner's school property tax credit, the working families tax credit, or the married couple credit AND
    • Are not claiming Wisconsin homestead credit.

  2. Who may file Form 1A?

    You may file Form 1A, if you meet the following requirements:

    • Were single all year or married and file a joint return or file as head of household AND
    • Were a Wisconsin resident all year AND
    • Have income only from wages, salaries, tips, taxable scholarships and fellowships, interest, dividends, capital gain distributions, unemployment compensation, social security, pensions, annuities, and IRAs AND
    • Have no adjustments to income (except deductions for an IRA or student loan interest) AND
    • Are not claiming the itemized deduction credit, credit for tax paid to another state, historic rehabilitation credit, venture capital credits, or credit for repayment of income previously taxed AND
    • Are not subject to a Wisconsin penalty on an IRA, qualified retirement plan, or a Coverdell education or medical savings account.

      Exception: If you used federal Form 4972, you must file Form 1.

  3. Who must file Form 1?

    You must file Form 1, if you meet the following requirements:

    • Were a Wisconsin resident all year AND
    • Were married and file a separate return, or were divorced during the year OR
    • Have income which may not be reported on Form WI-Z or 1A (such as capital gain, rental, farm, or business income) OR
    • Claim adjustments to income (such as for alimony paid, tuition expense, or disability income exclusion) 0R
    • Claim credit for itemized deductions, historic rehabilitation, venture capital investment, tax paid to another state, or repayment of income previously taxed OR
    • Are subject to a Wisconsin penalty on an IRA, qualified retirement plan, or a Coverdell education or medical savings account OR
    • Are subject to the alternative minimum tax.

  4. Who must file Form 1NPR?

    You must file Form 1NPR, if you meet the following requirements:

    • Were domiciled in another state or country at any time during the year OR
    • Are married filing a joint return and your spouse was domiciled in another state or country at any time during the year.

    Your domicile is your true, fixed, and permanent home to which, whenever absent, you intend to return. You can be physically present or residing in one locality but maintain your domicile in another.

    Your domicile, once established, does not change unless all three of the following circumstances occur or exist:

    • You intend to abandon your old domicile and take actions consistent with that intent AND
    • You intend to acquire a new domicile and take actions consistent with that intent AND
    • You are physically present in the new domicile.

FOR MORE INFORMATION PLEASE CONTACT:

WISCONSIN DEPARTMENT OF REVENUE
Customer Service and Education Bureau
Mail Stop 5-77
P.O. Box 8949
Madison, WI 53708-8949
Phone: (608) 266-2772
Fax: (608) 267-1030
E-Mail Additional Questions

Last updated January 3, 2008