CAUTION

If you downloaded the Calculation of Wisconsin Income Tax Tables for Tax Year 2013 between July 5, 2013, and July 29, 2013, you may be affected by a change in the calculation. The change reflects the fact that certain amounts cannot be rounded until the end of the calculation. Therefore, the cents amount had to be extended to three digits. For example, $1,100.22 is changed to $1,100.216. These revised amounts must be used so that tables that are generated by software developers will agree with the tables generated by the Department of Revenue.



Calculation of Wisconsin Income Tax
Tables For Tax Year 2013

  1. Single, Head of Household, or Fiduciaries
  1. Wisconsin taxable income under $100,000:
  1. Determine midpoint of $100 brackets with the following exceptions:
  1. 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 $   10,750 4.40% of excess over $0
$  10,750 $   21,490 $473.00 plus 5.84% of excess over $10,750
$  21,490 $ 100,000 $1,100.216 plus 6.27% of excess over $21,490
  1. Wisconsin taxable income of $100,000 or over, apply the following rates:

Taxable Income

At
Least
But
Less Than
Tax Computation
$ 100,000 $ 236,600 $6,022.793 plus 6.27% of excess over $100,000
$ 236,600 or over $14,587.613 plus 7.65% of excess over $236,600
  1. Married Filing Jointly
  1. Wisconsin taxable income under $100,000:
  1. Determine midpoint of $100 brackets with the following exceptions:
  1. 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 $   14,330 4.40% of excess over $0
$ 14,330 $   28,650 $630.52 plus 5.84% of excess over $14,330
$ 28,650 $ 100,000 $1,466.808 plus 6.27% of excess over $28,650
  1. Wisconsin taxable income of $100,000 or over, apply the following rates:

Taxable Income

At
Least
But
Less Than
Tax Computation
$ 100,000 $ 315,460 $5,940.453 plus 6.27% of excess over $100,000
$ 315,460 or over $19,449.795 plus 7.65% of excess over $315,460
  1. Married Filing Separately
  1. Wisconsin taxable income under $100,000:
  1. Determine midpoint of $100 brackets with the following exceptions:
  1. 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 $    7,160 4.40% of excess over $0
$   7,160 $   14,330 $315.04 plus 5.84% of excess over $7,160
$ 14,330 $ 100,000 $733.768 plus 6.27% of excess over $14,330
  1. Wisconsin taxable income of $100,000 or over, apply the following rates:

Taxable Income

At
Least
But
Less Than
Tax Computation
$ 100,000 $ 157,730 $6,105.277 plus 6.27% of excess over $100,000
$ 157,730 or over $9,724.948 plus 7.65% of excess over $157,730

Calculation of Wisconsin Standard Deduction Tables
For Tax Year 2013

  1. Single
  1. Wisconsin income under $110,493:
  1. Determine midpoint of $500 brackets with the following exceptions:
  1. Determine the standard deduction for that midpoint as follows:

Wisconsin Income

At
Least
But
Less Than
Standard Deduction
$ 0 $ 14,310 $9,930
$ 14,310 $ 97,060 $9,930 less 12% of excess over $14,310
$ 97,060 or over $0
  1. For Wisconsin income of $110,493 or over, the standard deduction is $0. (Note: The standard deduction table continues to $110,493 even though the standard deduction is $0 for single persons beginning with the $97,000 - $97,500 bracket.)
  1. Married Filing Jointly
  1. Wisconsin income under $110,493:
  1. Determine midpoint of $500 brackets with the following exceptions:
  1. Determine the standard deduction for that midpoint as follows:

Wisconsin Income

At
Least
But
Less Than
Standard Deduction
$ 0 $  20,090 $17,880
$  20,090 $ 110,493 $17,880 less 19.778% of excess over $20,090
$ 110,493 or over $0
  1. For Wisconsin income of $110,493 or over, the standard deduction is $0.
  1. Married Filing Separately
  1. Wisconsin income under $110,493:
  1. Determine midpoint of $500 brackets with the following exceptions:
  1. Determine the standard deduction for that midpoint as follows:

Wisconsin Income

At
Least
But
Less Than
Standard Deduction
$ 0 $   9,540 $8,490
$  9,540 $ 52,466 $8,490 less 19.778% of excess over $9,540
$ 52,466 or over $0
  1. For Wisconsin income of $110,493 or over, the standard deduction is $0. (Note: The standard deduction table continues to $110,493 even though the standard deduction is $0 for married persons filing separately beginning with the $52,500 - $53,000 bracket.)
  1. Head of Household
  1. Wisconsin income under $110,493:
  1. Determine midpoint of $500 brackets with the following exceptions:
  1. Determine the standard deduction for that midpoint as follows:

Wisconsin Income

At
Least
But
Less Than
Standard Deduction
$ 0 $ 14,310 $12,820
$ 14,310 $ 41,795 $12,820 less 22.515% of excess over $14,310
$ 41,795 $ 97,060 $9,930 less 12% of excess over $14,310
$ 97,060 or over $0
  1. For Wisconsin income of $110,493 or over, the standard deduction is $0. (Note: The standard deduction table continues to $110,493 even though the standard deduction is $0 for head of household beginning with the $97,000 - $97,500 bracket.)

Calculation of Wisconsin School Property Tax Credit Tables
For Tax Year 2013

Note: These tables have not changed from the 2012 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.

Calculation of Wisconsin Homestead Credit Tables A and B
For Tax Year 2013

Note: These tables have not changed from the 2012 version.

  1. Table A
  1. Determine midpoint of $115 brackets with the following exceptions:
  1. Determine the Table A amount for that midpoint as follows:
    [Midpoint - $8,060] X .0878459
  1. Table B
  1. Determine the midpoint of $10 brackets with the following exceptions:
  1. Determine the Table B amount for that midpoint by multiplying the midpoint by 80% (.80).

Last updated July 29, 2013