Individual Income Tax Students

  1. ​​This is my first time filing a tax return. Where do I start? What materials do I need?

  2. How do I e-file?

  3. Which form do I file?

  4. I was a Wisconsin resident. Currently, I am an undergraduate student attending school outside Wisconsin. If I do not return to Wisconsin during the four years of school, am I considered a Wisconsin resident for that period?

  5. I am a Wisconsin resident living in another state for purposes of going to school. That state requires me to report the income I earned in their state during the year to them and pay taxes on it. Do I also need to report this income to Wisconsin? If so, how do I report this income on my Wisconsin income tax return?

  6. I am a Wisconsin resident. My spouse is not a Wisconsin resident and has no Wisconsin income. Which tax return do I file for Wisconsin?

  7. I am an undergraduate student temporarily attending school in Wisconsin. My spouse and I are not Wisconsin residents. My spouse earned wages working in Wisconsin. Is my spouse required to file a Wisconsin return and pay Wisconsin taxes on that income?

  8. I am an undergraduate student attending school outside Wisconsin. I remain a Wisconsin resident. My spouse, who is also from Wisconsin, is living with me outside Wisconsin. My spouse is not attending school but is earning income outside Wisconsin. Is my spouse still considered a Wisconsin resident? Is my spouse still required to pay taxes to Wisconsin on income earned outside Wisconsin?

  9. I am an undergraduate student attending school outside Wisconsin. I maintain my Wisconsin residency, but my personal residence during the tax year is located outside Wisconsin. Can I use the rent I paid on my personal residence located outside Wisconsin to calculate the school property tax credit on my Wisconsin income tax return?

  10. I received Form 1098-T, Tuition Statement, with amounts reported in box 5 as scholarship or grant income. Is any of my scholarship or grant income considered taxable?

  11. If I elect to apply a scholarship to nonqualified tuition and related expenses and report it as taxable income on my federal individual income tax return, can I elect to exclude it from federal adjusted gross income for Wisconsin purposes?

Applicable Laws and Rules

This document provides statements or interpretations of the following laws and regulations enacted as of December 14, 2022: secs. 71.03, 71.04, 71.05, 71.07, 71.52 and 73.03, Wis. Stats., secs. Tax 2.01, 2.02, 2.08 and 14.03, Wis. Adm. Code, and sec. 117, IRC.

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) 266-2486
Fax: (608) 267-1030

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

Guidance Document Number: 100210

December 14, 2022