Calculation of Wisconsin Income Tax
Tables For Tax Year 2014
 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: (Note: Only the final amount should be rounded to the nearest dollar. Round .500 or more up and less than .500 down.)
Taxable Income
At Least 
But Less Than 
Tax Computation 

$ 0  $ 10,910  4.00% of excess over $0 
$ 10,910  $ 21,820  $436.40 plus 5.84% of excess over $10,910 
$ 21,820  $ 100,000  $1,073.544 plus 6.27% of excess over $21,820 
 Wisconsin taxable income of $100,000 or over, apply the following rates:
Taxable Income
At Least 
But Less Than 
Tax Computation 

$ 100,000  $ 240,190  $5,975.43 plus 6.27% of excess over $100,000 
$ 240,190 or over  $14,765.343 plus 7.65% of excess over $240,190 
 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: (Note: Only the final amount should be rounded to the nearest dollar. Round .500 or more up and less than .500 down.)
Taxable Income
At Least 
But Less Than 
Tax Computation 

$ 0  $ 14,540  4.00% of excess over $0 
$ 14,540  $ 29,090  $581.60 plus 5.84% of excess over $14,540 
$ 29,090  $ 100,000  $1,431.32 plus 6.27% of excess over $29,090 
 Wisconsin taxable income of $100,000 or over, apply the following rates:
Taxable Income
At Least 
But Less Than 
Tax Computation 

$ 100,000  $ 320,250  $5,877.377 plus 6.27% of excess over $100,000 
$ 320,250 or over  $19,687.052 plus 7.65% of excess over $320,250 
 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: (Note: Only the final amount should be rounded to the nearest dollar. Round .500 or more up and less than .500 down.)
Taxable Income
At Least 
But Less Than 
Tax Computation 

$ 0  $ 7,270  4.00% of excess over $0 
$ 7,270  $ 14,540  $290.80 plus 5.84% of excess over $7,270 
$ 14,540  $ 100,000  $715.368 plus 6.27% of excess over $14,540 
 Wisconsin taxable income of $100,000 or over, apply the following rates:
Taxable Income
At Least 
But Less Than 
Tax Computation 

$ 100,000  $ 160,130  $6,073.71 plus 6.27% of excess over $100,000 
$ 160,130 or over  $9,843.861 plus 7.65% of excess over $160,130 
Calculation of Wisconsin Standard Deduction Tables
For Tax Year 2014
 Single
 Wisconsin income under $112,159:
 Determine midpoint of $500 brackets with the following exceptions:
 $0  $9,690 of Wisconsin income in first bracket has a standard deduction of $10,080.
 $9,690  $10,000 of Wisconsin income in second bracket has a standard deduction of $10,080.
 $112,000 $112,159 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  $ 14,530  $10,080 
$ 14,530  $ 98,530  $10,080 less 12% of excess over $14,530 
$ 98,530 or over  $0 
 For Wisconsin income of $112,159 or over, the standard deduction is $0. (Note: The standard deduction table continues to $112,159 even though the standard deduction is $0 for single persons beginning with the $98,500  $99,000 bracket.)
 Married Filing Jointly
 Wisconsin income under $112,159:
 Determine midpoint of $500 brackets with the following exceptions:
 $0  $9,690 of Wisconsin income in first bracket has a standard deduction of $18,150.
 $9,690  $10,000 of Wisconsin income in second bracket has a standard deduction of $18,150.
 $112,000  $112,159 in last bracket has a standard deduction of $16.
 Determine the standard deduction for that midpoint as follows:
Wisconsin Income
At Least 
But Less Than 
Standard Deduction 

$ 0  $ 20,390  $18,150 
$ 20,390  $ 112,159  $18,150 less 19.778% of excess over $20,390 
$ 112,159 or over  $0 
 For Wisconsin income of $112,159 or over, the standard deduction is $0.
 Married Filing Separately
 Wisconsin income under $112,159:
 Determine midpoint of $500 brackets with the following exceptions:
 $0  $9,690 of Wisconsin income in first bracket has a standard deduction of $8,620
 $9,690  $10,000 of Wisconsin income in second bracket has a standard deduction of $8,589.
 $112,000  $112,159 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  $ 9,690  $8,620 
$ 9,690  $ 53,274  $8,620 less 19.778% of excess over $9,690 
$ 53,274 or over  $0 
 For Wisconsin income of $112,159 or over, the standard deduction is $0. (Note: The standard deduction table continues to $112,159 even though the standard deduction is $0 for married persons filing separately beginning with the $53,500  $54,000 bracket.)
 Head of Household
 Wisconsin income under $112,159:
 Determine midpoint of $500 brackets with the following exceptions:
 $0  $9,690 of Wisconsin income in first bracket has a standard deduction of $13,020.
 $9,690  $10,000 of Wisconsin income in second bracket has a standard deduction of $13,020.
 $112,000  $112,159 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  $ 14,530  $13,020 
$ 14,530  $ 42,491  $13,020 less 22.515% of excess over $14,530 
$ 42,491  $ 98,530  $10,080 less 12% of excess over $14,530 
$ 98,530 or over  $0 
 For Wisconsin income of $112,159 or over, the standard deduction is $0. (Note: The standard deduction table continues to $112,159 even though the standard deduction is $0 for head of household beginning with the $98,500  $99,000 bracket.)
Calculation of Wisconsin School Property Tax Credit Tables
For Tax Year 2014
Note: These tables have not changed from the 2013 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 2014
Note: These tables have not changed from the 2013 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 secondtolast 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).
Page last updated May 12, 2014