
Single, Head of Household, or Fiduciaries
 Wisconsin taxable income under $100,000:
 Determine midpoint of $100 brackets with the following exceptions:
 $0  $20 of taxable income in first bracket has a tax of –0–.
 $20  $40 of taxable income in second bracket has a tax of $1.
 $40  $100 of taxable income in third bracket has a tax of $3.
 Apply the following rates to that midpoint: (Note: Only the final amount should be rounded to the nearest dollar. Round .500 or more up and less than .500 down.)
Taxable Income
$ 0  $ 11,230  4.00% of excess over $0 
$ 11,230  $ 22,470  $449.20 plus 5.84% of excess over $11,230 
$ 22,470  $ 100,000  $1,105.616 plus 6.27% of excess over $22,470 
 Wisconsin taxable income of $100,000 or over, apply the following rates:
Taxable Income
$ 100,000  $ 247,350  $5,966.747 plus 6.27% of excess over $100,000 
$ 247,350 or over  $15,205.592 plus 7.65% of excess over $247,350 

Married Filing Jointly
 Wisconsin taxable income under $100,000:
 Determine midpoint of $100 brackets with the following exceptions:
 $0  $20 of taxable income in first bracket has a tax of –0–.
 $20  $40 of taxable income in second bracket has a tax of $1.
 $40  $100 of taxable income in third bracket has a tax of $3.
 Apply the following rates to that midpoint: (Note: Only the final amount should be rounded to the nearest dollar. Round .500 or more up and less than .500 down.)
Taxable Income
$ 0  $ 14,980  4.00% of excess over $0 
$ 14,980  $ 29,960  $599.20 plus 5.84% of excess over $14,980 
$ 29,960  $ 100,000  $1,474.032 plus 6.27% of excess over $29,960 
 Wisconsin taxable income of $100,000 or over, apply the following rates:
Taxable Income
$ 100,000  $ 329,810  $5,865.54 plus 6.27% of excess over $100,000 
$ 329,810 or over  $20,274.627 plus 7.65% of excess over $329,810 

Married Filing Separately
 Wisconsin taxable income under $100,000:
 Determine midpoint of $100 brackets with the following exceptions:
 $0  $20 of taxable income in first bracket has a tax of –0–.
 $20  $40 of taxable income in second bracket has a tax of $1.
 $40  $100 of taxable income in third bracket has a tax of $3.
 Apply the following rates to that midpoint: (Note: Only the final amount should be rounded to the nearest dollar. Round .500 or more up and less than .500 down.)
Taxable Income
$ 0  $ 7,490  4.00% of excess over $0 
$ 7,490  $ 14,980  $299.60 plus 5.84% of excess over $7,490 
$ 14,980  $ 100,000  $737.016 plus 6.27% of excess over $14,980 
 Wisconsin taxable income of $100,000 or over, apply the following rates:
Taxable Income
$ 100,000  $ 164,900  $6,067.77 plus 6.27% of excess over $100,000 
$ 164,900 or over  $10,137.00 plus 7.65% of excess over $164,900 
Calculation of Wisconsin Standard Deduction Tables
For Tax Year 2017

Single
 Wisconsin income under $118,718:
 Determine midpoint of $500 brackets with the following exceptions:
 $0  $10,250 of Wisconsin income in first bracket has a standard deduction of $10,380.
 $10,250  $10,500 of Wisconsin income in second bracket has a standard deduction of $10,380.
 $118,500  $118,718 in last bracket has a standard deduction of $0.
 Determine the standard deduction for that midpoint as follows:
Wisconsin Income
$ 0  $ 14,960  $10,380 
$ 14,960  $101,460  $10,380 less 12% of excess over $14,960 
$101,460 or over  $0 
 For Wisconsin income of $118,718 or over, the standard deduction is $0. (Note: The standard deduction table continues to $118,718 even though the standard deduction is $0 for single persons beginning with the $101,500  $102,000 bracket.)

Married Filing Jointly
 Wisconsin income under $118,718:
 Determine midpoint of $500 brackets with the following exceptions:
 $0  $10,250 of Wisconsin income in first bracket has a standard deduction of $19,210.
 $10,250  $10,500 of Wisconsin income in second bracket has a standard deduction of $19,210.
 $118,500  $118,718 in last bracket has a standard deduction of $22.
 Determine the standard deduction for that midpoint as follows:
Wisconsin Income
$ 0  $ 21,590  $19,210 
$ 21,590  $ 118,718  $19,210 less 19.778% of excess over $21,590 
$ 118,718 or over  $0 
 For Wisconsin income of $118,718 or over, the standard deduction is $0.

Married Filing Separately
 Wisconsin income under $118,718:
 Determine midpoint of $500 brackets with the following exceptions:
 $0  $10,250 of Wisconsin income in first bracket has a standard deduction of $9,130
 $10,250  $10,500 of Wisconsin income in second bracket has a standard deduction of $9,105.
 $118,500  $118,718 in last bracket has a standard deduction of $0.
 Determine the standard deduction for that midpoint as follows:
Wisconsin Income
$ 0  $ 10,250  $9,130 
$ 10,250  $ 56,412  $9,130 less 19.778% of excess over $10,250 
$ 56,412 or over  $0 
 For Wisconsin income of $118,718 or over, the standard deduction is $0. (Note: The standard deduction table continues to $118,718 even though the standard deduction is $0 for married persons filing separately beginning with the $56,500  $57,000 bracket.)

Head of Household
 Wisconsin income under $118,718:
 Determine midpoint of $500 brackets with the following exceptions:
 $0  $10,250 of Wisconsin income in first bracket has a standard deduction of $13,400.
 $10,250  $10,500 of Wisconsin income in second bracket has a standard deduction of $13,400.
 $118,500  $118,718 in last bracket has a standard deduction of $0.
 Determine the standard deduction for that midpoint as follows:
Wisconsin Income
$ 0  $ 14,960  $13,400 
$ 14,960  $ 43,682  $13,400 less 22.515% of excess over $14,960 
$ 43,682  $101,460  $10,380 less 12% of excess over $14,960 
$101,460 or over  $0 
 For Wisconsin income of $118,718 or over, the standard deduction is $0. (Note: The standard deduction table continues to $118,718 even though the standard deduction is $0 for head of household beginning with the $101,500  $102,000 bracket.)
Calculation of Wisconsin School Property Tax Credit Tables
For Tax Year 2017
Note: These tables have not changed from the 2016 version.

Homeowner's School Property Tax Credit Table
 Property tax paid of less than $2,500:
 Determine midpoint of $25 brackets ($1  $25 of property tax paid in first bracket has a credit of $2).
 Multiply the midpoint by 0.12.
 For property tax paid of $2,500 or more, the credit is $300.

Renter's School Property Tax Credit Table
 If heat included in rent:
 Determine midpoint of $100 brackets ($1  $100 of rent paid in first bracket has a credit of $1).
 Multiply the midpoint by 0.024.
 For rent paid of $12,500 or more, the credit is $300.
 If heat
not included in rent:
 Determine midpoint of $100 brackets ($1  $100 of rent paid in first bracket has a credit of $2).
 Multiply the midpoint by 0.03.
 For rent paid of $10,000 or more, the credit is $300.
Calculation of Wisconsin Homestead Credit Tables A and B
For Tax Year 2017
Note: These tables have not changed from the 2016 version.

Table A
 Determine midpoint of $115 brackets with the following exceptions:
 $0  $8,060 of household income in first bracket has a Table A amount of $0.
 $24,620  $24,680 of household income in secondtolast bracket has a Table A amount of $1,457.
 $24,680 or more of household income in last bracket has a Table A amount of $1,460.
 Determine the Table A amount for that midpoint as follows:
[Midpoint  $8,060] X .0878459

Table B
 Determine the midpoint of $10 brackets with the following exceptions:
 $0  $.01 in first bracket has a Table B amount of $0.
 $.01  $10 in second bracket has a Table B amount of $10.
 $1,460 or more in last bracket has a Table B amount of $1,168.
 Determine the Table B amount for that midpoint by multiplying the midpoint by 80% (.80).
October 31, 2017
Updates were made to the code or formatting on this page as of June 21, 2016. This date does not reflect the effective date or any other date relating to the content of this page.