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Wisconsin Department of Revenue

 Calculation of Wisconsin Income Tax Tables
For Tax Year 2008

  1. Single or Head of Household

  1. Wisconsin taxable income under $100,000:
  1. 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.
  1. Apply the following rates to that midpoint:

Taxable Income

At
Least		 But
Less Than		 Tax Computation
$ 0 $    9,700 4.60% of excess over $0
$    9,700 $  19,400 $446.20 plus 6.15% of excess over $9,700
$  19,400 $100,000 $1,042.75 plus 6.50% of excess over $19,400
  1. Wisconsin taxable income of $100,000 or over, apply the following rates:

Taxable Income

At
Least		 But
Less Than		 Tax Computation
$ 100,000 $ 145,460 $6,281.75 plus 6.50% of excess over $100,000
$ 145,460 or over $9,236.65 plus 6.75% of excess over $145,460

  1. Married Filing Jointly

  1. Wisconsin taxable income under $100,000:
  1. 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.
  1. Apply the following rates to that midpoint:

Taxable Income

At
Least		 But
Less Than		 Tax Computation
$ 0 $  12,930 4.60% of excess over $0
$12,930 $  25,860 $594.78 plus 6.15% of excess over $12,930
$25,860 $100,000 $1,389.98 plus 6.50% of excess over $25,860
  1. Wisconsin taxable income of $100,000 or over, apply the following rates:

Taxable Income

At
Least		 But
Less Than		 Tax Computation
$ 100,000 $ 193,950 $6,209.08 plus 6.50% of excess over $100,000
$193,950 or over $12,315.83 plus 6.75% of excess over $193,950

  1. Married Filing Separately

  1. Wisconsin taxable income under $100,000:
  1. 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.
  1. Apply the following rates to that midpoint:

Taxable Income

At
Least		 But
Less Than		 Tax Computation
$ 0 $    6,470 4.60% of excess over $0
$  6,470 $  12,930 $297.62 plus 6.15% of excess over $6,470
$12,930 $  96,980 $694.91 plus 6.50% of excess over $12,930
$96,980 $100,000 $6,158.16 plus 6.75% of excess over $96,980
  1. Wisconsin taxable income of $100,000 or over, apply the following rates:

Taxable Income

At
Least		 But
Less Than		 Tax Computation
$ 100,000 or over $6,362.01 plus 6.75% of excess over $100,000

Calculation of Wisconsin Standard Deduction Tables
For Tax Year 2008

  1. Single

  1. Wisconsin income under $99,736:
  1. Determine midpoint of $500 brackets with the following exceptions:
  • $0 - $8,610 of Wisconsin income in first bracket has a standard deduction of $8,960.
  • $8,610 - $9,000 of Wisconsin income in second bracket has a standard deduction of $8,960.
  • $99,500- $99,736 in last bracket has a standard deduction of $0.
  1. Determine the standard deduction for that midpoint as follows:

Wisconsin Income

At
Least		 But
Less Than		 Standard Deduction
$ 0 $12,920 $8,960
$12,920 $87,587 $8,960 less 12% of excess over $12,920
$87,587 or over $0

  1. For Wisconsin income of $99,736 or over, the standard deduction is $0. (Note: The standard deduction table continues to $99,736 even though the standard deduction is $0 for single persons beginning with the $87,500 - $88,000 bracket.)

  1. Married Filing Jointly

  1. Wisconsin income under $99,736:
  1. Determine midpoint of $500 brackets with the following exceptions:
  • $0 - $8,610 of Wisconsin income in first bracket has a standard deduction of $16,140.
  • $8,610 - $9,000 of Wisconsin income in second bracket has a standard deduction of $16,140.
  • $99,500 - $99,736 in last bracket has a standard deduction of $23.
  1. Determine the standard deduction for that midpoint as follows:

Wisconsin Income

At
Least		 But
Less Than		 Standard Deduction
$ 0 $18,130 $16,140
$18,130 $99,736 $16,140 less 19.778% of excess over $18,130
$99,736 or over $0

  1. For Wisconsin income of $99,736 or over, the standard deduction is $0.

  1. Married Filing Separately

  1. Wisconsin income under $99,736:
  1. Determine midpoint of $500 brackets with the following exceptions:
  • $0 - $8,610 of Wisconsin income in first bracket has a standard deduction of $7,660
  • $8,610 - $9,000 of Wisconsin income in second bracket has a standard deduction of $7,621.
  • $99,500 - $99,736 in last bracket has a standard deduction of $0.
  1. Determine the standard deduction for that midpoint as follows:

Wisconsin Income

At
Least		 But
Less Than		 Standard Deduction
$ 0 $  8,610 $7,660
$ 8,610 $47,340 $7,660 less 19.778% of excess over $8,610
$47,340 or over   $0

  1. For Wisconsin income of $99,736 or over, the standard deduction is $0. (Note: The standard deduction table continues to $99,736 even though the standard deduction is $0 for married persons filing separately beginning with the $47,500 - $48,000 bracket.)

  1. Head of Household

  1. Wisconsin income under $99,736:
  1. Determine midpoint of $500 brackets with the following exceptions:
  • $0 - $8,610 of Wisconsin income in first bracket has a standard deduction of $11,570.
  • $8,610 - $9,000 of Wisconsin income in second bracket has a standard deduction of $11,570.
  • $99,500 - $99,736 in last bracket has a standard deduction of $0.
  1. Determine the standard deduction for that midpoint as follows:

Wisconsin Income

At
Least		 But
Less Than		 Standard Deduction
$ 0 $12,920 $11,570
$12,920 $37,742 $11,570 less 22.515% of excess over $12,920
$37,742 $87,587 $8,960 less 12% of excess over $12,920
$87,587 or over $0
  1. For Wisconsin income of $99,736 or over, the standard deduction is $0. (Note: The standard deduction table continues to $99,736 even though the standard deduction is $0 for head of household beginning with the $87,500 - $88,000 bracket.)

Calculation of Wisconsin School Property Tax Credit Tables
For Tax Year 2008

Note: These tables have not changed from the 2007 version.

  1. Homeowner's School Property Tax Credit Table

  1. Property tax paid of less than $2,500:
  1. Determine midpoint of $25 brackets ($1 - $25 of property tax paid in first bracket has a credit of $2).
  2. Multiply the midpoint by 0.12.

  1. For property tax paid of $2,500 or more, the credit is $300.

  1. Renter's School Property Tax Credit Table

  1. If heat included in rent:
  1. Determine midpoint of $100 brackets ($1 - $100 of rent paid in first bracket has a credit of $1).
  2. Multiply the midpoint by 0.024.
  3. For rent paid of $12,500 or more, the credit is $300.
  1. If heat not included in rent:
  1. Determine midpoint of $100 brackets ($1 - $100 of rent paid in first bracket has a credit of $2).
  2. Multiply the midpoint by 0.03.
  3. For rent paid of $10,000 or more, the credit is $300.

Last updated July 22, 2008