Individual Income Tax Which Form to File

1. ​​​​​​​​​ Who must file Form 1?​
   
   
2. Who must file Form 1NPR?
   
   
3. Who may file a homestead credit claim?
   

1. Who must file Form 1?

   You must file Form 1 if you meet the following requirements:

• Were a Wisconsin resident all year
• Your gross income was over the income limits listed on our Individual Income Tax Filing Requirements common questions page


2. Who must file Form 1NPR?

   You must file Form 1NPR if your gross income reportable to Wisconsin was over $2,000 for the year, and you meet one of the following requirements:

   • Were domiciled in another state or country at any time during the year
   • Are married filing a joint return and your spouse was domiciled in another state or country at any time during the year.
   
   

   Your domicile is your true, fixed, and permanent home to which, whenever absent, you intend to return. You can be physically present or residing in one locality but maintain your domicile in another.

   Your domicile, once established, does not change unless all three of the following circumstances occur or exist:

   • You intend to abandon your old domicile and take actions consistent with that intent
   • You intend to acquire a new domicile and take actions consistent with that intent
   • You are physically present in the new domicile.
   
   
3. Who may file a homestead credit claim?

   Review the information on our Claiming Homestead Credit common questions page to determine if you qualify.

Applicable Laws and Rules

This document provides statements or interpretations of the following laws and regulations enacted as of October 11, 2023: secs. 71.01, 71.03, 71.52, 71.53, 71.54 and 71.55, Wis. Stats., and sec. Tax 2.01, Wis. Adm. Code.

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 Guidance issued prior to this date, that is contrary to the information in this document is superseded by this document, according to sec. 73.16(2)(a), Wis.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.

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

Guidance Document Number: 100074

October 11, 2023​