Individual Income Tax Military

  1. Does Wisconsin tax military retirement income?

  2. Does Wisconsin exempt any portion of military pay?

  3. Are Wisconsin residents serving in the armed forces liable for Wisconsin income taxes? What if the person is stationed outside Wisconsin or overseas?

  4. Can a Wisconsin resident serving in the armed forces be taxed by any other state on military pay?

  5. Is a legal resident of another state, who is stationed in Wisconsin on military orders, liable for Wisconsin income taxes on military pay?

  6. Can a Wisconsin resident in the armed forces change his or her legal residence (domicile) to another state? If so, how?

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

  8. If I am a Wisconsin resident in the armed forces or a legal resident of another state stationed in Wisconsin on military orders, is my spouse liable for Wisconsin income taxes?

  9. I am in the military and stationed outside Wisconsin. I remain a Wisconsin resident. My spouse, who is also from Wisconsin, is living with me outside Wisconsin. My spouse is not in the military but is earning income outside Wisconsin. Is my spouse still considered a Wisconsin resident and required to pay taxes to Wisconsin on income earned outside Wisconsin?

  10. I am in the military and a resident of Minnesota in 2018. My spouse and I are married on July 1, 2018. We move to Virginia pursuant to military orders on October 1, 2018. My spouse makes an election under the federal Veterans Benefits and Transition Act of 2018 to change legal residency from Wisconsin to Minnesota. How is my spouse's income reported on Form 1NPR?

  11. I am a nonresident service member stationed in Wisconsin. My spouse and I own rental property in Wisconsin and are required to file a Wisconsin return. We wish to file a Form 1NPR using the married filing joint status. Does any of my military compensation get reported on the 1NPR?

  12. I am in the military and stationed outside the United States. Can I claim the armed forces member credit?

  13. I am living in another state while in the military. 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?


FOR QUESTIONS OR COMMENTS CONTACT:

WISCONSIN DEPARTMENT OF REVENUE
Individual Income Tax Assistance
PO Box 8949
Madison, WI 53708-8949
Phone: (608) 266-2486
Fax: (608) 267-1030
Email additional questions to DORIncome@wisconsin.gov

March 7, 2019