Individual Income Tax Working in Another State

Applicable Laws and Rules

This document provides statements or interpretations of the following laws and regulations enacted as of February 11, 2021: Sections 71.03, 71.04, 71.05 and 71.07, Wis. Stats., and secs. Tax 2.02 and 2.955, Wis. Adm. Code.

Laws enacted and in effect after February 11, 2021, new administrative rules, and court decisions may change the interpretations in this document. Guidance issued prior to February 11, 2021, that is contrary to the information in this document is superseded by this document, pursuant to sec. 73.16(2)(a), Wis.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: 100221

February 11, 2021