
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
At Least  But Less Than  Tax Computation 

$ 0  $ 11,120  4.00% of excess over $0 
$ 11,120  $ 22,230  $444.80 plus 5.84% of excess over $11,120 
$ 22,230  $ 100,000  $1,093.624 plus 6.27% of excess over $22,230 
 Wisconsin taxable income of $100,000 or over, apply the following rates:
Taxable Income
At Least  But Less Than  Tax Computation 

$ 100,000  $ 244,750  $5,969.803 plus 6.27% of excess over $100,000 
$ 244,750 or over  $15,045.628 plus 7.65% of excess over $244,750 

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
At
Least  But Less Than  Tax Computation 

$ 0  $ 14,820  4.00% of excess over $0 
$ 14,820  $ 29,640  $592.80 plus 5.84% of excess over $14,820 
$ 29,640  $ 100,000  $1,458.288 plus 6.27% of excess over $29,640 
 Wisconsin taxable income of $100,000 or over, apply the following rates:
Taxable Income
At
Least  But Less Than  Tax Computation 

$ 100,000  $ 326,330  $5,869.86 plus 6.27% of excess over $100,000 
$ 326,330 or over  $20,060.751 plus 7.65% of excess over $326,330 

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
At
Least  But Less Than  Tax Computation 

$ 0  $ 7,410  4.00% of excess over $0 
$ 7,410  $ 14,820  $296.40 plus 5.84% of excess over $7,410 
$ 14,820  $ 100,000  $729.144 plus 6.27% of excess over $14,820 
 Wisconsin taxable income of $100,000 or over, apply the following rates:
Taxable Income
At
Least  But Less Than  Tax Computation 

$ 100,000  $ 163,170  $6,069.93 plus 6.27% of excess over $100,000 
$ 163,170 or over  $10,030.689 plus 7.65% of excess over $163,170 
Calculation of Wisconsin Standard Deduction Tables
For Tax Year 2016

Single
 Wisconsin income under $117,477:
 Determine midpoint of $500 brackets with the following exceptions:
 $0  $10,140 of Wisconsin income in first bracket has a standard deduction of $10,270.
 $10,140  $10,500 of Wisconsin income in second bracket has a standard deduction of $10,270.
 $117,000 $117,477 in last bracket has a standard deduction of $0.
 Determine the standard deduction for that midpoint as follows:
Wisconsin Income
At
Least  But Less Than  Standard Deduction 

$ 0  $ 14,800  $10,270 
$ 14,800  $100,383  $10,270 less 12% of excess over $14,800 
$100,383 or over  $0 
 For Wisconsin income of $117,477 or over, the standard deduction is $0. (Note: The standard deduction table continues to $117,477 even though the standard deduction is $0 for single persons beginning with the $100,500  $101,000 bracket.)

Married Filing Jointly
 Wisconsin income under $117,477:
 Determine midpoint of $500 brackets with the following exceptions:
 $0  $10,140 of Wisconsin income in first bracket has a standard deduction of $19,010.
 $10,140  $10,500 of Wisconsin income in second bracket has a standard deduction of $19,010.
 $117,000  $117,477 in last bracket has a standard deduction of $47.
 Determine the standard deduction for that midpoint as follows:
Wisconsin Income
At
Least  But Less Than  Standard Deduction 

$ 0  $ 21,360  $19,010 
$ 21,360  $ 117,477  $19,010 less 19.778% of excess over $21,360 
$ 117,477 or over  $0 
 For Wisconsin income of $117,477 or over, the standard deduction is $0.

Married Filing Separately
 Wisconsin income under $117,477:
 Determine midpoint of $500 brackets with the following exceptions:
 $0  $10,140 of Wisconsin income in first bracket has a standard deduction of $9,030
 $10,140  $10,500 of Wisconsin income in second bracket has a standard deduction of $8,994.
 $117,000  $117,477 in last bracket has a standard deduction of $0.
 Determine the standard deduction for that midpoint as follows:
Wisconsin Income
At
Least  But Less Than  Standard Deduction 

$ 0  $ 10,140  $9,030 
$ 10,140  $ 55,797  $9,030 less 19.778% of excess over $10,140 
$ 55,797 or over  $0 
 For Wisconsin income of $117,477 or over, the standard deduction is $0. (Note: The standard deduction table continues to $117,477 even though the standard deduction is $0 for married persons filing separately beginning with the $56,000  $56,500 bracket.)

Head of Household
 Wisconsin income under $117,477:
 Determine midpoint of $500 brackets with the following exceptions:
 $0  $10,140 of Wisconsin income in first bracket has a standard deduction of $13,260.
 $10,140  $10,500 of Wisconsin income in second bracket has a standard deduction of $13,260.
 $117,000  $117,477 in last bracket has a standard deduction of $0.
 Determine the standard deduction for that midpoint as follows:
Wisconsin Income
At
Least  But Less Than  Standard Deduction 

$ 0  $ 14,800  $13,260 
$ 14,800  $ 43,237  $13,260 less 22.515% of excess over $14,800 
$ 43,237  $100,383  $10,270 less 12% of excess over $14,800 
$100,383 or over  $0 
 For Wisconsin income of $117,477 or over, the standard deduction is $0. (Note: The standard deduction table continues to $117,477 even though the standard deduction is $0 for head of household beginning with the $100,500  $101,000 bracket.)
Calculation of Wisconsin School Property Tax Credit Tables
For Tax Year 2016
Note: These tables have not changed from the 2015 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 2016
Note: These tables have not changed from the 2015 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).
June 21, 2016