Individual Income Tax Which Form to File

  1. Who may file Form WI-Z?
  2. Who may file Form 1A?
  3. Who must file Form 1?
  4. Who must file Form 1NPR?
  5. Who may file a homestead credit claim?

Guide to which Wisconsin tax form to file

 Form WI-ZForm 1AForm 1Form 1NPR
(for non-residents & part-year residents)
Filing Status
  • Single
  • Married Filing Jointly
  • Single
  • Married Filing Jointly
  • Head of Household
AnyAny
Do you Have Dependents?NoYesYesYes
Income Sources
  • Wages, salaries, tips, taxable scholarships or fellowship grants
  • $1,500 or less of taxable interest

All from Form WI-Z plus:

  • Interest
  • Ordinary dividends
  • Capital gain distributions
  • Unemployment compensation
  • Pensions, annuities and IRAs
AllAll
Taxable IncomeLess than $10,000Any AmountAny AmountAny Amount

Allowable Adjustments

None
  • IRA
  • Student loan interest
  • Medical insurance
AllAll
Allowable Credits
  • School property tax
  • Working families
  • Married couple

All from Form WI-Z plus:

  • Armed forces member
  • Earned income and homestead
  • Veterans and surviving spouses property tax
AllAll

  1. Who may file Form WI-Z?

    You may file Form WI-Z, if you meet the following requirements:

    • File federal Form 1040EZ AND
    • Were a Wisconsin resident all year AND
    • Were under age 65 on December 31, 2016, AND
    • Do not have W-2s that include active duty military pay received as a member of the National Guard or Reserves AND
    • Did not have interest income from state, municipal, or U.S. bonds AND
    • Did not receive unemployment compensation AND
    • Are not claiming any credits other than Wisconsin tax withheld from wages, renter's and homeowner's school property tax credit, or the married couple credit AND
    • Are not claiming Wisconsin homestead credit.

  2. Who may file Form 1A?

    You may file Form 1A, if you meet the following requirements:

    • Were single all year or married and file a joint return or file as head of household AND
    • Were a Wisconsin resident all year AND
    • Have income only from wages, salaries, tips, taxable scholarships and fellowships, interest, dividends, capital gain distributions, unemployment compensation, pensions, annuities, and IRAs AND
    • Have no adjustments to income (except deductions for an IRA, medical care insurance, or student loan interest) AND
    • Are not claiming the itemized deduction credit, credit for tax paid to another state, historic rehabilitation credit, venture capital credits, or credit for repayment of income previously taxed AND
    • Are not subject to a Wisconsin penalty on an IRA, qualified retirement plan, or a Coverdell education or medical or health savings account.
      • Exception: If you used federal Form 4972, you must file Form 1.

  3. Who must file Form 1?

    You must file Form 1, if you meet the following requirements:

    • Were a Wisconsin resident all year AND
    • Were married and file a separate return, or were divorced during the year OR
    • Have income which may not be reported on Form WI-Z or 1A (such as capital gain, rental, farm, or business income) OR
    • Claim adjustments to income (such as for alimony paid, educator expenses, tuition expense, or disability income exclusion) 0R
    • Claim credit for itemized deductions, historic rehabilitation, venture capital investment, tax paid to another state, or repayment of income previously taxed OR
    • Are subject to a Wisconsin penalty on an IRA, qualified retirement plan, or a Coverdell education or medical or health savings account OR
    • Are subject to the alternative minimum tax.

  4. Who must file Form 1NPR?

    You must file Form 1NPR, if you meet the following requirements:

    • Were domiciled in another state or country at any time during the year OR
    • Are married filing a joint return and your spouse was domiciled in another state or country at any time during the year.

    Your domicile is your true, fixed, and permanent home to which, whenever absent, you intend to return. You can be physically present or residing in one locality but maintain your domicile in another.

    Your domicile, once established, does not change unless all three of the following circumstances occur or exist:

    • You intend to abandon your old domicile and take actions consistent with that intent AND
    • You intend to acquire a new domicile and take actions consistent with that intent AND
    • You are physically present in the new domicile.

  5. Who may file a homestead credit claim?

    To qualify to file for homestead credit for 2017:

    • You must have been a legal resident of Wisconsin for all of 2017, from January 1 through December 31.
    • You must be 18 years of age or older on December 31, 2017.
    • If you are under 62 and not disabled, you must have earned income.
    • You cannot be claimed as a dependent on someone else's 2017 federal income tax return. (Note: This limitation does not apply if you were 62 years of age or over on December 31, 2017.)
    • Your household income must have been less than $24,680 for 2017. See the definition of "household income."
    • You must have been the owner or renter of your Wisconsin homestead during 2017. See the definition of "homestead."
    • You must not have lived for the entire year 2017 in housing that is exempt from property taxes. (Note: A municipal housing authority property is not considered tax-exempt for homestead credit purposes if that authority makes payments in place of property taxes to the city or town in which it is located. If you live in public housing, you should check with your rental manager.)
    • You must not, at the time of filing a claim, be living in a nursing home and receiving Title XIX medical assistance.
    • You must not be claiming Wisconsin farmland preservation credit or the veterans and surviving spouses property tax credit for 2017.
    • Only one claim may be filed per household (married couple residing together). See the definition of "household."
    • No claim may be filed on behalf of a person after his or her death.
    • You must not have received Wisconsin Works (W2) payments of any amount or county relief payments of $400 or more for each month of 2017. (Note: If you received any amount of a Wisconsin Works (W2) payment in 2017 or county relief payments of $400 or more for any month in 2017, your property taxes and rent have to be reduced by one-twelfth for each month you received any of these benefits. The term "county relief" does not include social security or SSI payments for purposes of determining the one-twelfth reduction.

    Note: You need not be a homeowner to qualify. Renters as well as persons who reside in mobile or manufactured homes or nursing homes that are subject to property taxes may also qualify to file a claim.

FOR MORE INFORMATION PLEASE CONTACT:

MS 5-77
WISCONSIN DEPARTMENT OF REVENUE
Customer Service Bureau
PO Box 8949
Madison, WI 53708-8949
Phone: (608) 266-2772
Fax: (608) 267-1030
Email additional questions to DORFranchise@wisconsin.gov

January 2, 2018