Legal Residence/Domicile


Applicable Laws and Rules

This document provides statements or interpretations of the following laws and regulations enacted as of October 29, 2021: secs. 71.01 and 71.02, 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 Guidance issued prior to this date, that is contrary to the information in this document is superseded by this document, according to sec. 73.16(2)(a), Wis.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.

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
Email:DORIncome@wisconsin.gov

Guidance Document Number: 100082

October 29, 2021