Withholding and Tax Filing Information Related to Wisconsin-Minnesota Income Tax Reciprocity Termination

​​The reciprocity agreement between Wisconsin and Minnesota expired January 1, 2010. The agreement allowed residents of one state to file a single income tax return with their home state if they worked across the border. The cancellation affects people in Wisconsin and Minnesota.

Information for Workers

  1. Wisconsin residents working in Minnesota

  2. Minnesota residents working in Wisconsin

Information for Employers

  1. Wisconsin employers that employ Minnesota residents

  2. Minnesota employers that employ Wisconsin residents

Contact Us​

MS 5-77
Wisconsin Department of Revenue
Customer Service Bureau
PO Box 8949
Madison, WI 53708-8949
Phone: (608) 266-2772
Fax: (608) 267-1030

The department welcomes your input on our guidance. Submit comments on this guidance document.

Guidance Document Number: 100220

November 16​​, 2023