Nonresident Military Spouse Withholding Exemption

Applicable Laws and Rules

This document provides statements or interpretations of the following laws and regulations enacted as of January 22, 2024: sec. 71.01, Wis. Stats., Servicemembers Civil Relief Act (P.L. 108-189), Military Spouses Residency Relief Act (P.L. 111-97), Veterans Benefits and Transition Act of 2018 (P.L. 115-407), Veterans Auto and Education Improvement Act of 2022 (P.L. 117-333), and 50 U.S.C. 4001.

Laws enacted and in effect after this date, new administrative rules, and court decisions may change the interpretations in this document. Guidance issued prior to this date, that is contrary to the information in this document is superseded by this document, according to sec. 73.16(2)(a), Wis. Stats.

Contact Us​

Wisconsin Department of Revenue
Individual Income Tax Assistance
PO Box 8949
Madison, WI 53708-8949
Phone: (608) 266-2486
Fax: (608) 267-1030

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

Guidance Document Number: 100173

January 22, 2024