Individual Income Tax
Part-Year and Nonresidents
- Must I file a Wisconsin income tax return?
- 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?
- I am a nonresident of Wisconsin. I won $5,000 from the Wisconsin Lottery. Am I subject to Wisconsin income tax?
- 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?
- I am a nonresident of Wisconsin. I purchased a Powerball ticket in Wisconsin and won $1 million. Am I subject to Wisconsin income tax?
- 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 return.
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.
In addition, you are required to file a Wisconsin income tax return if any of the following situations applies:
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You can be claimed as a dependent on another person's income tax return, and you have gross income of more than $850 which includes at least $301 of unearned (non-wage) income.
You owe a Wisconsin penalty on an IRA, retirement plan, Coverdell education savings account, or medical savings account.
You are subject to Wisconsin alternative minimum tax.
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.
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- 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.
- 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.
- 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.
- I am a nonresident of Wisconsin. I purchased a Powerball ticket in Wisconsin and won $1 million. 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 and Education Bureau
P.O. Box 8949
Madison, WI 53708-8949
Phone: (608) 266-2486
Fax: (608) 267-1030
E-Mail Additional Questions
Last updated December 21, 2007