Wisconsin Non and Part Year Resident Tax Instructions

Non and Part Year Resident Tax Instructions
2023 I-152 Form 1NPR Instructions - Wisconsin Income Tax for Nonresidents and Part-Year Residents
Instruction Updates
• December 21, 2023 – Corrected the dollar amount in column (d) of Section A for the Tax

Computation worksheet on page 57. The subtraction amount for income
of $304,170 or more is $7,520.96, not $7,502.96.

1NPR

Wisconsin Income Tax for
Nonresidents and Part-Year Residents
2023

Form 1NPR Instructions

MY TAX

Registering for My Tax Account allows you to:
• Sign up for Wisconsin Identity Protection PIN (see page 47)
• View/schedule estimated payments and cancel previously
scheduled payments
• Opt in to get email from DOR – no need to wait for the mail
• Check refund status and more

ACCOUNT
revenue.wi.gov

New in 2023

Tax Tips:
E-file for a faster refund (see page 6)

Wisconsin eFile – The department's eFile application has
been discontinued for 2023 and onward. The department's
new service, WisTax, does not support the Form 1NPR. For
2023, the Form 1NPR must be filed by paper or using a thirdparty tax software.

If you moved out of Wisconsin in 2023, complete
the Legal Residence (Domicile) Questionnaire on
page 60

College Savings Account – The subtraction for contributions
to a Wisconsin state-sponsored college savings account is
increased to $3,860 per beneficiary ($1,930 per beneficiary if
you are married filing a separate return or a divorced parent).
See the Schedule CS instructions.

If you have to make estimated tax payments in 2024
and do not receive Form 1‑ES in the mail, contact
any of our offices or use our estimated income tax
interactive voucher on our website to get a copy of
the form

Tax Rates Reduced – The tax rates for the first and second
income brackets were reduced. The new tax rates for those
brackets are 3.5% and 4.4% respectively.

Tax returns are due:

Capital Loss Deduction – The maximum deduction for a
net capital loss has increased from $500 to $3,000 for most
taxpayers. If you are married and file a separate return, the
maximum deduction is $1,500.
Form 1NPR Redesigned – The need to report some income
adjustments on Schedule M, Additions to and Subtraction
from Income has been removed. The reporting of income
from a pass-through entity on line 11, column B, of Form
1NPR has changed. See the Form 1NPR and Schedule M
instructions for more information.

Reminder

Tuesday
April 15, 2024

Have questions?
See page 13 for office locations and other
helpful numbers.

IRS adjustments – If the IRS adjusted any of your federal
income tax returns, you must notify us within 180 days of any
adjustment affecting your Wisconsin income tax returns. See
page 11.

revenue.wi.gov
FEDERAL PRIVACY ACT  In compliance with federal law, you are hereby notified that the request for your Social Security number on the Wisconsin income tax return
is made under the authority of sec. 71.03(6)(a) of the Wisconsin Statutes. The disclosure of this number on your return is mandatory. It will be used for identification
purposes throughout the processing, filing, and auditing of your return, and issuing refund checks.
I-152

2

Table of Contents

Page

General Instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	3
•	 Resident Status . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	3
•	 Who Must File . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	4
•	 What Income Does Wisconsin Tax? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	4
•	 Which Form To File . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	5
•	 When To File . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	5
•	 How To Get An Extension Of Time To File . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	5
•	 Filing Your Return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	6
•	 Questions About Refunds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	 8
•	 Amending Your Return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	 8
Special Instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	 11
Tax Help / Resources . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	13
Line Instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	14
2023 Standard Deduction Table . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	 48
2023 Tax Table . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	 51
2023 Tax Computation Worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	 57
Wisconsin School District Number . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	 58
Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	 59
Legal Residence (Domicile Questionnaire) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	 60

File online.    Pay online.    Direct deposit.
www.revenue.wi.gov

General Instructions

3

Resident Status
■	 Am I a resident, a nonresident, or a part-year resident of Wisconsin?
The following will help you decide.
Full-year resident You are a full-year resident if you are domiciled in Wisconsin for all of 2023.
Nonresident You ar­e a nonresident if you aren’t domiciled in Wisconsin for any part of 2023.
Part-year resident You are a part-year resident if you are domiciled in Wisconsin for part of 2023.
Exception If you are a service member or their spouse and you elect to treat Wisconsin as your state of residency
under 50 U.S.C. 4001, you are considered a full-year resident of Wisconsin regardless of where you are domiciled and
should follow the instructions for full-year residents of this state. Conversely, electing a different state as your state
of residence will make you a nonresident of Wisconsin. If a joint return is being filed and both the service member
and their spouse are a normal full-year resident of Wisconsin or elect Wisconsin as their state of residency under 50
U.S.C. 4001, then Wisconsin Form 1 should be used.
■	 What is domicile?
Your domicile is the permanent legal home you intend to use for an indefinite or unlimited period, and to which, when
absent, you intend to return. It is not always where you presently live. You can be physically present or residing in one
state but maintain a domicile in another. “Domicile” is often referred to as “legal residence.” You can have only one
domicile at a time.
	

Your domicile, once established, is never lost unless all three of the following occur or exist:

•	 You specifically intend to abandon your old domicile and take actions consistent with such intent
•	 You intend to acquire a new domicile and take actions consistent with such intent, such as those listed in question 7
of the questionnaire on page 60
•	 You are physically present in the new domicile
Your domicile does not change if either of the following occur:
•	 You leave your state of domicile for a brief rest or vacation
•	 You leave your state of domicile to complete a particular transaction, perform a particular contract, or fulfill a
particular engagement, but you intend to return to your state of domicile whether or not you complete the transaction,
contract, or engagement (for example, migrant workers or students)
■	 Armed forces personnel
If you were a Wisconsin resident on the date you entered military service, you are considered a Wisconsin resident
during your entire military career unless you take positive action to change your domicile to another state as described
in the above section entitled “What is domicile?” or you qualify and make an election to be a resident of another state
under 50 U.S.C. 4001. For more information, get Publication 128, Wisconsin Tax Information for Military Personnel
and Veterans.
■	 Aliens
If you are considered a nonresident alien for federal tax pur­poses for the entire taxable year, you are considered a
nonresident of Wisconsin. If you are considered a resident alien for federal tax purposes for all or part of the tax year,
you may be either a full-year resident, part-year resident, or nonresident of Wisconsin as follows:
•	 If you are a lawful permanent resident of the United States and you intend to remain permanently in Wisconsin, you
are considered a Wisconsin resident. You are a lawful permanent resident of the United States at any time if you
have been given the privilege, according to the immigration laws, of residing permanently in the United States as
an immigrant.
	 You generally have this status if the federal government has issued you an alien registration card, also known as
Form I‑551, green card, or permanent residence card.
•	 If you are a non immigrant (have not been granted immigrant status by the federal government), you are considered
a nonresident of Wisconsin. Exception If you are a refugee or have been granted asylum and you intend to remain
permanently in Wisconsin, you are considered a Wisconsin resident.

4

General Instructions

Example For Wisconsin tax purposes, you must be a lawful permanent resident of the United States in order to be
considered a resident of Wisconsin. On August 1, 2023, you were issued a green card by the federal government.
As such, you are considered a Wisconsin resident as of August 1, 2023 (assuming your intent was to establish a
domicile in Wisconsin). For the 2023 tax year, you are considered a part-year resident of Wisconsin (a nonresident of
Wisconsin from January 1, 2023, through July 31, 2023, and a resident from August 1, 2023, through December 31,
2023). As a part-year resident for 2023, you must file a 2023 Form 1NPR.
Note: Certain tax credits (for example, homestead credit and earned income credit) may not be claimed by part-year
residents or nonresidents.
Example A foreign student in this country with an “F” visa under the Immigration and Nationality Act may be classified
for federal tax purposes as a nonresident alien or as a resident alien depending on their intended length of stay in this
country. Regardless of the student’s alien status, the student maintains their domicile in their homeland. The student
is a nonresident of Wisconsin. A student with an “F” visa cannot become domiciled in Wisconsin.

	Who Must File
If you are a nonresident or part-year resident of Wisconsin and your gross income from Wisconsin sources (or the
combined Wisconsin source gross income of you and your spouse) is $2,000 or more for 2023, you must file a Wisconsin return. A return does not have to be filed by a nonresident of Wisconsin if all income is exempt from tax as
disaster relief work performed during a state of emergency declared by the Governor.
Gross income means all income (before deducting expenses) reportable to Wisconsin. The income may be received
in the form of money, property, or services. It doesn’t include items that are exempt from Wisconsin income tax. For
example, it does not include U.S. government interest. For further information, see Publication 122, Tax Information
for Part-year Residents and Nonresidents of Wisconsin for 2023.
■	 Other filing requirements
You may have to file a return even if your gross income is less than $2,000. You must file a Wisconsin income tax
return if:
•	 You can be claimed as a dependent on another person’s income tax return (for example, on your parent’s return)
and you have gross income of more than $1,250 which included at least $401 of unearned income. Unearned income includes interest, dividends, capital gain distributions, etc., that are reportable to Wisconsin.
•	 You owe a Wisconsin penalty on an IRA, retirement plan, Coverdell education savings account, health savings
account, ABLE account, or Archer medical savings account.
Note: Even if you don’t have to file, if you had Wisconsin income tax withheld from your wages or you paid estimated
tax for 2023, you should file a Wisconsin return since this is the only way to get a refund. (Complete lines 1 through
31 of Form 1NPR, fill in a 0 on line 38, and complete lines 58, 59, 67, 69, 70, and 71. If the amount on line 1 differs
from your Wisconsin wages on your wage statement (Form W‑2), include an explanation of the difference and indicate
where this income was earned.) If you are a resident of Illinois, Indiana, Kentucky, or Michigan, see the exceptions
under the line 1 instructions on page 17.

	What Income Does Wisconsin Tax?
Full-year residents Wisconsin taxes your income from all sources.
Nonresidents Wisconsin taxes only your income from Wisconsin sources.
Part-year residents During the time you are a Wisconsin resident, Wisconsin taxes your income from all sources.
During the time you aren’t a Wisconsin resident, Wisconsin taxes only your income from Wisconsin sources.
■	 What is income from Wisconsin sources?
Income from Wisconsin sources includes:
•	 Wages, salaries, commissions, and other income for services performed in Wisconsin (see the exceptions under
the line 1 instructions on page 17).

General Instructions

5

•	 Rents and royalties from real or tangible property located in Wisconsin, such as land, buildings, and machinery.
Gains or losses from sales or other dispositions of real or tangible property located in Wisconsin, such as land,
buildings, and machinery.
•	Profits or losses from businesses, professions, and farm operations conducted in Wisconsin, including sole
proprietorships, trusts, partnerships, limited liability companies (LLCs), and tax-option (S) corporations. For taxoption (S) corporations, this includes capital gains, interest, and dividends passed through from a tax-option (S)
corporation that is engaged in business in Wisconsin.
•	 Income from the Wisconsin state lottery, a multijurisdictional lottery if the winning lottery ticket or lottery share was
purchased from a Wisconsin retailer, or Wisconsin pari-mutuel wager win­nings and purses. This includes all income
realized from the sale of or purchase and subsequent sale or redemption of lottery prizes if the winning tickets were
originally purchased in Wisconsin.
•	 Winnings from a casino or bingo hall located in Wisconsin and operated by a Native American tribe or band.
•	 Income derived from a covenant not to compete to the extent the covenant was based on a Wisconsin-based
activity.
Service member’s spouse Under 50 U.S.C. 4001, a service member’s spouse may elect to use one of three options
as their state of residence for purposes of taxation, regardless of the date on which the marriage of the spouse and
the service member occurred. Get Publication 128, Wisconsin Tax Information for Military Personnel and Veterans,
for more information. However, nontaxable amounts excluded from the Wisconsin column for the service member’s
spouse must still be included in the federal column. Amounts entered in the federal column are the amounts from
your federal return, as adjusted for differences between federal and Wisconsin law. See “Column A and Column B
Instructions” on page 16.

Which Form To File
If you are a nonresident or part-year resident of Wisconsin in 2023, you must file Wisconsin Form 1NPR.
If you are a full-year resident of Wisconsin in 2023 you must file Wisconsin Form 1. You can get Form 1 from any
Department of Revenue office or from the department’s website at revenue.wi.gov.
Exception If you are a full-year Wisconsin resident but your spouse isn’t, and you are filing a joint return, you must
file Form 1NPR.

	When To File
You should file as soon as you can, but not later than April 15, 2024. If you file late without an extension, you are
subject to interest at 1.5% per month, late filing fees, and penalties.
Farmers and fishers Persons who earn at least two-thirds of their gross income from farming or fishing who don’t
make payments of estimated income tax (Wisconsin Form 1-ES) must file their 2023 Wisconsin income tax returns
and pay any tax due by March 1, 2024, to avoid interest for underpayment of estimated tax.

	How To Get An Extension Of Time To File
Your return is due April 15, 2024.
If you cannot file on time, you can get an extension. You can use any federal extension provision for Wisconsin, even
if you are filing your federal return by April 15.
You do not need to submit a request for an extension to us prior to the time you file your Wisconsin return. When you
file your Form 1NPR include either of the following:
•	 A copy of your federal extension application (for example, Form 4868)
•	 A statement indicating which federal extension provision you want to apply for Wisconsin (for example, the federal
automatic 6‑month extension provision)
Note: You will owe interest on any tax that you have not paid by April 15, 2024. This applies even though you may
have an extension of time to file. If you do not file your return by April 15, 2024, or during an extension period, you

6

General Instructions

may have to pay additional interest and penalties. If you expect to owe tax with your return, you can avoid the 1%
per month interest charge during the extension period by paying the tax by April 15, 2024. Submit the payment with
a 2023 Wisconsin Form 1‑ES. You can get this form from any Department of Revenue office or use our estimated
income tax interactive voucher on our website. Use Form 1‑ES to make an extension payment even if you will be
filing your return electronically – do not use Form PV. Exception: You will not be charged interest during an extension
period if (1) you served in support of Operation Enduring Sentinel in the United States, (2) you qualify for a federal
extension because of service in a combat zone or contingency operation, or (3) you qualify for a federal extension
due to a federally-declared disaster. See “Special Conditions” on the following page.
If you were a farmer or fisher and you did not make estimated tax payments, you must file your return and pay any tax
due by March 1, 2024, to avoid paying interest for underpayment of estimated tax. Farmers and fishers are individuals
who earn at least two-thirds of their gross income (gross income of both spouses if married filing a joint return) from
farming or fishing. An extension of the March 1 date is not available.
Special Conditions A “Special Conditions” section is located under the name and address section on page 1 of
Form 1NPR. If you have an extension of time to file due to service in support of Operation Enduring Sentinel in the
United States, fill in “01” in the Special Conditions box. If you qualify for an extension because of service in a combat
zone or contingency operation, fill in “02” in the box. If you qualify for a 2-month extension because you live outside
or are on duty in military or naval service outside the United States and Puerto Rico on the due date of the return, fill
in "18" in the box. If you qualify for an extension because of a federally-declared disaster, fill in “03” in the box and
indicate the specific disaster on the line provided.
	 Filing Your Return
■	 E-filing (electronic filing)
Electronic filing is the fastest way to get your federal and state income tax refunds. Certain software will allow you
to file Form 1NPR electronically.
Check with your tax preparer/software to determine if you can electronically file Form 1NPR. For more information on
e‑filing, go to the department’s website at revenue.wi.gov/Pages/OnlineServices/home.aspx.
■	 Paper filing
Electronic filing (e-filing) is the fastest way to receive your refund. However, if you paper file, there are several things
you can do to ensure you receive your refund faster.
Important information:
•	 Send original copies
•	 Use black ink
•	 Clearly write your name and address using capital letters (do not use mailing labels)
•	 Do not use commas and dollar signs as they can be misread when scanned
•	 Round amounts to whole dollars
•	 Do not add cents in front of the preprinted zeros on entry lines	
•	 To indicate a negative number, use a negative sign (for example, -8300 not (8300))
•	 Print your numbers clearly:	
Do not use:
•	 If you make a mistake, erase or start over (do not cross out entries)
•	 Put entries on the lines, and do not write in the margins, above or below the lines
•	 Lines where no entry is required should be left blank (do not enter zeros)
•	 Do not draw vertical lines in entry fields (they can be read as a "I" or a ”1” when scanned)
•	 Do not staple your return as stapling will delay the processing of your return and any refund
	
■	 Assembling your return
Begin by putting the four pages of Form 1NPR in numerical order. Then, attach, using a paper clip, the following in
the order listed.

General Instructions

7

	 Do not attach a Form W-RA if you are filing your return on paper. Form W-RA is used only when submitting
information for an electronically filed return. Note: If filing Form 804, Claim for Decedent's Wisconsin Income Tax
Refund, with the return, place Form 804 on top of Form 1NPR.
1.	Payment – If you owe an amount with your return, paper clip your payment to the front of Form 1NPR, unless you
are paying by credit card or online.
2.	 Forms W-2 or 1099 – Paper clip the appropriate copy of each of your withholding statements (Forms W‑2, W‑2G,
WT-11, 1042‑S, 1099‑G, 1099‑R, 1099‑MISC, and 1099-NEC, and Schedules 2K‑1, 3K‑1, and 5K‑1) to the front of
Form 1NPR.
3.	 Wisconsin schedules – Copies of appropriate Wisconsin schedules and supporting documents, such as Schedule
H (homestead credit), Schedule FC or FC-A (farmland preservation credit), Schedule CR, or Schedule RT. If you
are reporting income and expenses of a disregarded entity, attach Schedule DE, Disregarded Entity Schedule.
4.	 Amended return – Include Schedule AR, Explanation of Amended Return, with your amended return and all supporting forms and schedules for items changed. (Don’t send a copy of your original return.)
5.	 Federal return – A complete copy of your federal return (Form 1040, 1040-SR, or 1040NR) and its supporting
schedules and forms (such as federal Form 8886, Reportable Transaction Disclosure Statement.)
6.	 Extension form or statement – A copy of your federal extension application form or required statement if you are
filing under an extension of time to file.
7.	 Divorce decree –
	•	
Persons divorced after June 20, 1996, who compute a refund - If your divorce decree apportions any tax liability
owed to the department to your former spouse, include a copy of the decree with your Form 1NPR. Fill in “04”
in the Special Conditions box on page 1 of Form 1NPR. This will prevent your refund from being applied against
such tax liability.
	•	
Persons divorced who file a joint return – If your divorce decree apportions any refund to you or your former
spouse, or between you and your former spouse, the department will issue the refund to the person(s) to whom
the refund is awarded under the terms of the divorce. Include a copy of the portion of your divorce decree that
relates to the tax refund with your Form 1NPR. Fill in “04” in the Special Conditions box on page 1 of Form 1NPR.
8.	 Injured spouse – If you are filing federal Form 8379, Injured Spouse Allocation, include a copy with your Form 1NPR.
Fill in “05” in the Special Conditions box on page 1 of Form 1NPR.
CAUTION Be sure to file all four pages of Form 1NPR. Send the original of your return. Do not send a photocopy.
■	 Where to File
Mail your return (an original return or amended return) to the Wisconsin Department of Revenue at:
	
	
	
	

(if tax is due)	
PO Box 268	
Madison WI 	
53790-0001	

(if refund or no tax due)	
PO Box 59	
Madison WI	
53785-0001	

(if homestead credit claimed)
PO Box 34
Madison WI
53786-0001

Envelopes without enough postage will be returned to you by the post office. Your envelope may need additional
postage if it contains more than five pages or is oversized (for example, it is over ¼” thick). Also, include your complete
return address.
Private Delivery Services You can use certain private delivery services approved by the IRS to meet the timely
filing rule. The approved private delivery services are listed in the instructions for your federal tax form. Items must
be delivered to Wisconsin Department of Revenue, 2135 Rimrock Rd., Madison WI 53713. Private delivery services
cannot deliver items to PO boxes. The private delivery service can tell you how to get written proof of the mailing date.

8

General Instructions

	 Questions About Refunds
Call:	 (608) 266‑8100  in Madison,	
Visit our website at: revenue.wi.gov
	
(414) 227‑4907  in Milwaukee,  or
	
1‑866‑WIS‑RFND (1‑866‑947‑7363) toll-free within the U.S. or Canada
If you need to contact us about your refund, please wait at least 12 weeks after filing your Form 1NPR. Refund
information may not be available until that time. The department may not issue a refund before March 1 unless both
the individual and the individual’s employer have filed all required returns and forms with the department for the taxable
year for which the refund was claimed.
You may call one of the numbers above or write to:	
		
		
		

Mail Stop 5‑77
Department of Revenue
PO Box 8949
Madison WI 53708‑8949

If you call, you will need your social security number and the dollar amount of your refund.
An automated response is available when you call one of the numbers. If you need to speak with a person, assistance
is available Monday through Friday from 7:45 a.m. to 4:30 p.m. by calling (608) 266‑2486 in Madison (long-distance
charges, if applicable, will apply).
You may also get information on your refund using our secure website at revenue.wi.gov.
	 Amending Your Return
File an amended return only after you file your original return. Generally, a claim for refund must be filed within 4 years
after the unextended due date of your original return (for example, April 17, 2028, for 2023 calendar-year returns).
However, a claim for refund to recover all or part of any tax paid as a result of an office or field audit may be filed within
4 years after the date assessed. This applies only if you paid the tax and did not file a petition for redetermination
(written appeal).
If you filed an amended return with the Internal Revenue Service (IRS) or another state, you generally must also file
an amended Wisconsin return within 180 days. You must file an amended Wisconsin return if the changes affect your
Wisconsin income, any credit, or tax payable. You should also file an amended Wisconsin return to claim a refund or
pay any additional tax due even though you are not amending your federal or other state return.
	 If your original return was filed on Form 1NPR, you would file an amended return using Form 1NPR and checking
the amended return space at the top of page 1. Exception: If you incurred a net operating loss (NOL) on your 2023
Form 1NPR and elect to carry the NOL back to 2021 and 2022, you must file Form X-NOL for the appropriate year, in
addition to a Form 1NPR for each year, to amend your return and claim a refund.
Check the space on Form  1NPR to indicate your filing status on the amended return. If you are changing from
separate returns to a joint return, both of you must sign the amended return. If there is any tax due, it must be paid
in full. You cannot change from joint to separate returns after the due date for filing your original return has passed.
If you are changing your filing status, the amount reported on line 31 of Form 1NPR as federal adjusted gross income
must be based on the same filing status used for Wisconsin. For example, you and your spouse both originally filed
Form 1NPR as married filing a separate return. You are amending to change your filing status to married filing a joint
return. The amount reported on line 31 must be taken from a federal return based on a married filing joint status. If
you did not file a joint federal return, you should prepare a pro forma federal return using a married filing joint return
status. The federal adjusted gross income and other amounts from this pro forma return are then used to complete
the amended return. Follow the Form 1NPR instructions to complete your amended return.
 If you are changing an amount on any line of Form 1NPR, fill in the corrected amount on that line. If you are not
changing an amount on a line, fill in the amount from your 2023 return as originally filed or as you later amended it.
If your latest filed return was changed or audited by the department, use the corrected figures from the adjustment
notice.

General Instructions

9

Sign and date your amended return in the space provided on page 4. Your spouse must also sign if it is a joint return.
	 Include Schedule AR with your amended Form 1NPR to explain the changes you made and the reasons for those
changes. If you owe an additional amount, include your check or money order for the additional tax and interest,
made payable to the Wisconsin Department of Revenue.
Mail your amended return to the address shown on Form 1NPR.
Interest is charged on additional tax owed at the rate of 1% per month from the due date of your 2023 return (April 15,
2024). Figure the interest charge on the additional tax you owe. Enter this amount on line 76.
	

Credit Repayments

If you are required to repay a Wisconsin credit, you must amend your Wisconsin return for the year in which the disposal of the property occurred to report the amount of the repayment. Report the repayment on line 56. See below
for credits for which you may have to repay.
•	 State historic rehabilitation credit You may have to repay all or part of the state historic rehabilitation credit if you
dis­posed of the property within 5 years after the date on which the preservation or rehabilitation work was complete
or the Wisconsin Historical Society determines that you have not complied with all of the requirements.
	 If sale, conveyance or noncompliance of the property on which the historic rehabilitation credit is computed occurs
during the 1st, 2nd, 3rd, 4th, or 5th year after the date on which the preservation or rehabilitation is completed, then
100%, 80%, 60%, 40% or 20%, respectively, of the amount of the credits received for rehabilitating or preserving
the property will be calculated and added back into the individual's tax liability, according to sec. 71.07(9r)(k), Wis.
Stats. The repayment is made for the taxable year in which the recapture event occurs.
	 The IRS created federal Form 4255, Recapture of Investment Credit, and the federal Form 4255 instructions in order
to compute the amount of the historic rehabilitation tax credit required to be repaid. While Wisconsin has a separate
historic tax credit for personal residences, federal Form 4255 can be used to determine the repayment by substituting
the Wisconsin credit for the federal credit.
	Example: Taxpayer completed $20,000 of historic rehabilitation expenditures which were approved on November
1, 2021. Taxpayer computes a Wisconsin historic rehabilitation credit of $5,000 ($20,000 qualified rehabilitation expenses x 25% credit rate). Taxpayer uses $1,000 of credit to offset tax in 2021 and $2,000 of credit to offset tax in
2022. On December 1, 2023, the property is sold. The repayment is figured as follows:
1.	Compute the number of full years between the date the property was approved and when it was sold and use the
result to find the recapture percentage in the chart below. The number of full years between November 1, 2021,
and December 1, 2023, is two, so the recapture percentage is 60%
Number of Full Years
from Date Approved
to Recapture Date

Recapture
Percentage

0
1
2
3
4
5

100%
80%
60%
40%
20%
0%

General Instructions

10

2.	Determine the recapture amount:
1
2
3
4
5

Total amount of historic credit used to offset tax
Less: Historic tax credits not used to offset tax from an additional property
Total (subtract line 2 from line 1)
Recapture percentage from table above
Multiply line 3 by line 4. This is the amount of repayment required on the 2023 tax return

$3,000
$
0
$3,000
0.60
$1,800

3.	Compute the amount of unused credit carryover available
1
2
3
4
5

Total amount of credit computed
Less: Amount of credit claimed on tax return
Total (subtract line 2 from line 1)
Enter the inverse of the recapture percentage (1-0.60)
Multiply line 3 by line 4. This is the available credit carryover

$5,000
$3,000
$2,000
0.40
$ 800

4.	Reporting the repayment
	 Enter the repayment on line 56 of Form 1NPR. Include a copy or attach a PDF of the federal Form 4255 used to
compute the repayment. Write "Wisconsin" at the top.
•	 Supplement to federal historic rehabilitation credit If you were required to repay to the IRS a portion of the federal
historic rehabilitation credit and you claimed the same qualified rehabilitation expenditures for the Wisconsin credit,
you must repay to the department a proportionate amount of the Wisconsin credit.
	 Note: The amount of the credit recapture percentage figured for federal purposes is used for the Wisconsin credit
repayment percentage, unless a different amount of qualified rehabilitation expenditures is used for the Wisconsin
credit. If a different amount is used, substitute those amounts on federal Form 4255 to figure the amount of repayment
for Wisconsin. Include a copy or attach a PDF of the refigured federal Form 4255 and write "Wisconsin" at the top.
	 If you did not claim the federal historic rehabilitation tax credit and only claimed the Wisconsin supplement to federal
historic rehabilitation credit, the computation for repayment of the supplement to the federal historic rehabilitation
credit is the same as the computation for repayment of the state historic rehabilitation credit shown above.
•	 Angel investment credit or early stage seed investment credit If an investment for which you claimed the angel
invest­ment credit or early stage seed investment credit in a prior year was held for less than three years, you must
repay the amount of the credit that you received related to the investment. This does not apply if the investment
becomes worthless, as determined by WEDC, during the 3-year period or if you kept the investment for at least 12
months and a bona fide liquidity event, as determined by WEDC, occurs during the 3-year period.	
•	 Low-income housing credit If the qualified basis of the qualified development is less than the amount of the qualified basis of the last day of the immediately preceding taxable year, you must repay an amount equal to the amount
you were required to repay to the IRS for the federal low-income housing credit.

Special Instructions

11

	Penalties for Not Filing Returns or Filing Incorrect Returns
If you do not file an income tax return which you are required to file, or if you file an incorrect return due to negligence
or fraud, penalties and interest may be assessed against you. The interest rate on delinquent taxes is 18% per year.
Civil penalties can be as much as 100% of the amount of tax not reported on the return. Criminal penalties for failing
to file or filing a false return include a fine up to $10,000 and imprisonment.

	Fraudulent or Reckless Credit Claims
Fraudulent or reckless claims for any refundable credit, including, but not limited to, the earned income credit,
homestead credit, or the veterans and surviving spouses property tax credit, are subject to filing limitations. If you
file a “fraudulent claim,” you will not be allowed to take any refundable credit for 10 years. “Fraudulent claim” means
a claim that is false or excessive and filed with fraudulent intent. If you file a “reckless claim,” you will not be allowed
to take any refundable credit for 2 years. “Reckless claim” means a claim that was improper, due to reckless or
intentional disregard of income tax law or department rules and regulations. You may also have to pay penalties.

	Internal Revenue Service and Other State Adjustments
	
Did the IRS adjust any of your federal income tax returns? If yes, you may have to notify the Department of Revenue
of such adjustments. You must notify the department if the adjustments affect your Wisconsin income, any credit, or
tax payable.
The department must be notified within 180 days after the adjustments are final. You must submit a copy of the final
federal audit report by either of the following methods:
(1)	 Including it with an amended return that reflects the federal adjustments
(2)	 Mailing the copy to:	
	
	
	

Wisconsin Department of Revenue
Audit Bureau
PO Box 8906
Madison WI 53708-8906

If you filed an amended return with the IRS or another state, you generally must also file an amended Wisconsin return within 180 days. An amended Wisconsin return must be filed if the changes affect your Wisconsin income, any
credit, or tax payable.

	Age
If your birthday falls on January 1, 2024, you are considered to be a year older as of December 31, 2023. Example:
If you were born on January 1, 1959, you are considered to be age 65 as of December 31, 2023.

	Estimated Tax Payments Required for Next Year
If your 2024 Wisconsin income tax return will show a tax balance due to the department of $500 or more, you must
do either of the following:
•	 Make estimated tax payments for 2024 in installments beginning April 15, 2024, using 2024 Wisconsin Form 1‑ES
or the estimated income tax interactive voucher on our website
•	 Increase the amount of income tax withheld from your 2024 pay
For example, you may have a tax balance due with your return if you have income from which Wisconsin tax is not
withheld. If you do not make required installment payments, you may be charged interest.
For more information, contact the department’s Customer Service Bureau at (608) 266‑2486 or visit any Department
of Revenue office. For additional information on making payments, see our Make a Payment website.
If you must file Form 1‑ES for 2024 and do not receive a form in the mail, go to our website at revenue.wi.gov to obtain
a personalized copy of Form 1‑ES. You may also visit or contact the department using one of the methods listed above.

12

Special Instructions

	 Death of a Taxpayer
A return for a taxpayer who died in 2023 should be filed on the same form which would have been used if they had
lived. Include only the taxpayer’s income up to the date of their death.
If there is no estate to probate, a surviving heir may file Form 1NPR for the person who died. If there is an estate, the
personal representative for the estate must file the return. The person filing the Form 1NPR should sign it and indicate
their relationship to the person who died (for example, “surviving heir” or “personal representative”). Be sure to fill in
the surviving heir’s or personal representative’s mailing address in the address area of Form 1NPR.
If the taxpayer did not have to file a return but paid estimated tax or had tax withheld, a return must be filed to get a
refund.
If you are filing a return on behalf of a decedent, submit Form 804, Claim for Decedent’s Wisconsin Income Tax Refund,
with the return and check the box below the special conditions box on page 1 of Form 1NPR. If you did not submit Form
804 with the return, you were issued a refund, and you are not able to cash the refund check, complete Form 804 and
mail the completed form and refund check to the address shown on Form 804.
If your spouse died during 2023 and you did not remarry in 2023, you can file a joint return. You can also file a joint
return if your spouse died in 2024 before filing a 2023 return. A joint return should show your spouse’s 2023 income
before death and your income for all of 2023. Write “Filing as surviving spouse” in the area where you sign the return.
If someone else is the personal representative, they must also sign.
If the return for the decedent is filed as single, head of household, or married filing separate, fill in “06” in the Special
Conditions box and indicate the date of death on the line provided. If a joint return is being filed, fill in “06” in the box if
it is the primary taxpayer (person listed first on the tax form) who is deceased and the date of death. If it is the spouse
who is deceased, fill in “07” in the box and the date of death. If both spouses are deceased, fill in “08” in the box and
both dates of death.
If your spouse died before 2023 and you have not remarried, you must file as single or, if qualified, as head of household.
For more information about the final income tax return to be filed for a deceased person, visit any department office
or call our Customer Service Bureau at (608) 266‑2486.
	 Requesting Copies of Your Returns
The Department of Revenue will provide copies of your Wisconsin returns for prior years. Persons requesting copies
should complete the online application at tap.revenue.wi.gov/mta, then click on Request Tax Record Copy under
Additional Services. Include all required information and fee with your application.
Applicable Laws and Rules
This document provides statements or interpretations of the following laws and regulations enacted as of November 3, 2023:
ch. 71, Wis. Stats., and secs. 42, 50, 67, 71, 72, 220, 223, 265, 529A, 530, 4975, 6081, 6402, 7508, 7508A, and 7701, IRC.

Tax Help / Resources

13

Tax Help and Additional Forms
You can get tax help, forms, or publications at any of the following Department of Revenue offices:
(Note: Mail completed returns to the address shown on the return.)
Customer assistance:
	 phone: (608) 266-2486
	 email: [email protected]

Appleton –
	 265 W. Northland Ave.
	 Appleton WI 54911-2016

Forms requests:
	 phone: (608) 266-1961
	 website: revenue.wi.gov

Eau Claire –
	 State Office Bldg., 718 W. Clairemont Ave.
	 Eau Claire WI 54701-4558

Madison –
	 Mail Stop 5‑77
	 2135 Rimrock Rd.
	 PO Box 8949
	 Madison WI 53708-8949

Green Bay –
	 200 N. Jefferson St., Rm. 140
	 Green Bay WI 54301-5189
The Wausau office is open on a limited schedule.

Milwaukee –
	 State Office Bldg., 819 N. 6th St., Rm. 408
	 Milwaukee WI 53203-1606

Internet Address
Our website, revenue.wi.gov, has many resources to help you with your tax needs.
	 •	 Complete electronic forms and submit them for free
	 •	 Download forms, schedules, instructions, and publications
	 •	 View answers to common questions
	 •	 Email us comments or request help
	 •	 File your return electronically
TTY Equipment – Telephone help is available using TTY equipment. Call the Wisconsin Telecommunications Relay
System at 711.
Publications Available
The following is a list of some of our publications. These publications give detailed information on specific areas of
Wisconsin tax law. You can get these publications from any department office or from our website.
Number and Title
102	 Wisconsin Tax Treatment of Tax-Option (S) Corporations and Their Shareholders
103	 Reporting Capital Gains and Losses for Wisconsin
106	 Wisconsin Tax Information for Retirees
109 	Tax Information for Married Persons Filing Separate Returns and Persons Divorced in 2023
111	 How to Get a Private Letter Ruling From the Wisconsin Department of Revenue
113	 Federal and Wisconsin Income Tax Reporting Under the Marital Property Act
117	 Guide to Wisconsin Wage Statements and Information Returns
120	 Net Operating Losses for Individuals, Estates, and Trusts
121	Reciprocity
122	 Tax Information for Part-Year Residents and Nonresidents
125	 Credit for Tax Paid to Another State
126	 How Your Retirement Benefits Are Taxed
128	 Wisconsin Tax Information for Military Personnel and Veterans
401	 Extensions of Time to File
405	 Wisconsin Taxation Related to Native Americans
411	 Disaster Relief
503 	Wisconsin Farmland Preservation Credit
600	 Wisconsin Taxation of Lottery Winnings
601	 Wisconsin Taxation of Pari-Mutuel Wager Winnings

14

Line Instructions

Before starting your Form 1NPR, fill in your federal return and its supporting schedules. If you aren’t required to file a
federal return, list the types and amounts of your income and deductions on a separate sheet of paper and include it with
your Form 1NPR.
Follow these line instructions to fill in your Form 1NPR. Prepare one copy to file with the department and another for your
records.
■	 Amended return If you already filed your original return and this is an amended return, place a check mark where
indicated at the top of Form 1NPR. For more information, see Amending Your Return on page 8 of these instructions. Be
sure to include a copy of Schedule AR with your amended return.
■	 Period covered File the 2023 return for calendar year 2023 and fiscal years that begin in 2023. For a fiscal year, a
52‑53 week period, or a short-period return, fill in the taxable year beginning and ending dates in the taxable year space
at the top of the form. If your return is for a fiscal year, a 52‑53 week period, or a short-period, also fill in “11” in the Special
Conditions box located under the name and address area on page 1 of Form 1NPR.
■	 Name and address Print or type your legal name and address. Include your apartment number, if any. Fill in your
PO Box number only if your post office does not deliver mail to your home. If you are married filing a joint return, fill in your
spouse’s name (even if your spouse didn’t have any income). If you filed a joint return for 2022 and you are filing a joint
return for 2023 with the same spouse, be sure to enter your names and social security numbers in the same order as on
your 2022 return.
If you have a foreign address, enter the city name on the appropriate line. Don't enter any other information on that line, but
also complete the spaces below that line. Don't abbreviate the country name. Follow the country's practice for entering the
postal code and the name of the province, state, or county.
■	 Social security number Fill in your social security number. Also fill in your spouse’s social security number if you are
married filing a joint return or if you are married filing a separate return.
If you are an alien who has been issued an individual taxpayer identification number (ITIN), fill in your ITIN wherever your
social security number is requested.
	 ■   Special conditions Below is a list of the special condition codes that you may need to enter in the special conditions
box on Form 1NPR. Be sure to read the instruction on the page listed for each code before using it. Using the wrong code
or not using a code when appropriate could result in an incorrect tax computation or a delay in processing your return.
01	
02	
03	
04	
05	
06	
07	
08	
09	
11	
15	
16	
17	
18	
99	

Extension – Operation Enduring Sentinel (page 6)
Extension – Combat zone (page 6)
Extension – Federally-declared disaster (page 6)
Divorce decree (page 7)
Injured spouse (page 7)
Single decedent or primary taxpayer if joint return (page 12)
Spouse deceased if joint return (page 12)
Both taxpayers deceased (page 12)
Nonresident service member (page 17)
Fiscal filer (page 14)
Military spouse (page 17)
Schedule RT included (Schedule M instructions, page 19)
Disaster relief (pages 17 and 19)
Extension – Live outside or military or naval service outside U.S. or Puerto Rico (page 6)
Multiple special conditions

If more than one special condition applies, fill in “99” in the Special Conditions box and list the separate code numbers on
the line next to the box, in addition to any other information required on the line.

Line Instructions

15

■	 Tax district Nonresidents – don’t fill in these lines. Part‑year and full‑year residents – check the proper box and fill
in the name of the Wisconsin city, village, or town in which you lived on December 31, 2023, or before leaving Wisconsin.
Also fill in the name of the county in which you lived.
■	 School district number Nonresidents – don’t fill in this line. Part‑year and full‑year residents – See the list of school
district numbers on page 58. Fill in the number of the school district in which you lived on December 31, 2023, or before
leaving Wisconsin.
■	 Filing status Check one of the boxes to indicate your filing status for 2023. More than one filing status may apply to
you. If it does, choose the one that will give you the lowest tax.
If you obtained a decree of divorce or separate maintenance during 2023 or are married and will file a separate return, you
should get Publication 109, Tax Information for Married Persons Filing Separate Returns and Persons Divorced in 2023.
This publication has information on what income you must report.
Single You may check the “single” box if any of the following was true on December 31, 2023:
•	 You were never married
•	 You were legally separated under a final decree of divorce or separate maintenance. Note: A decree of separate maintenance in Wisconsin is a judgment of legal separation granted by a judge under sec. 767.35, Wis. Stats.
•	 You were widowed before January 1, 2023, and did not remarry in 2023
Nonresident aliens filing federal Form 1040NR You can’t consider yourself single if you were married but lived apart
from your spouse.
Married filing joint return Most married couples will pay less tax if they file a joint return. You may check the “married
filing a joint return” box if any of the following is true.
•	 You were married as of December 31, 2023
•	 Your spouse died in 2023 and you did not remarry in 2023
•	 You were married at the end of 2023, and your spouse died in 2024 before filing a 2023 return
A married couple may file a joint return even if only one had income or if they did not live together all year. Both spouses
must sign the return, and both are responsible for any tax due on the return. This means that if one spouse does not pay
the tax due, the other may have to.
You can’t file a joint return if either you or your spouse were a non­resident alien at any time during 2023. You also can’t
file a joint return if you and your spouse have different tax years.
Exception If at the end of 2023 one spouse was a dual-status or nonresident alien and the other spouse was a U.S.
citizen or a resident alien, you may be able to file a joint return. In order to file a joint return, you must elect to treat the
nonresident alien spouse as a U.S. resident. If you do file a joint return, you and your spouse must report your combined
worldwide income as your federal income. Note: Even though electing to be treated as a U.S. resident, the nonresident
alien spouse is considered a nonresident of Wisconsin.
If you file a joint return, you may not, after the due date for filing that return, amend it to file as married filing separate return.
Married filing separate return A joint return usually produces the lowest tax, but you and your spouse may be among
the few married couples for whom separate returns are better. This will require filing two returns, one for each spouse.
If you file a separate return, print or type your spouse’s social security number in the space at the top of the form and full
name on the line provided. If you file a separate return, you and your spouse can amend it to file as married filing a joint
return within four years after the unextended due date of the return.
Head of household If you qualify to file your federal return as head of household, you may also file as head of household
for Wisconsin. Unmarried individuals who paid over half the cost of keeping up a home for a qualifying person (such as a
child or parent) may be able to use this filing status.
Certain married persons who lived apart from their spouse for the last 6 months of 2023 who paid over half the cost of
keeping up a home that was the main home of their child, stepchild, or foster child for more than half of 2023 may be able to
use this status. If you do not have to file a federal return, visit any department office or contact the department’s Customer
Service Bureau at (608) 266-2486 to see if you qualify. If you file your federal return as a qualifying surviving spouse, you
may file your Wisconsin return as head of household.
	

16

Line Instructions

If you qualify to file as head of household and are NOT married, check "Head of household, NOT married".
If you are married and qualify to file as head of household, be sure to check “Head of household, married”. Also, fill in your
spouse’s social security number in the space next to the name area and fill in your spouse’s name in the spaces above the
head of household line.
■	 Resident status Check the resident status to indicate your resident status in 2023. If you are married filing a joint
return, also check one of the spaces to indicate your spouse’s resident status in 2023. See the definitions on page 3.
If you are a nonresident of Wisconsin, also indicate in the space provided the 2-letter postal abbreviation for your state of
legal residence. If you are a resident of a foreign country, fill in “99”.
Legal residence (domicile) questionnaire If you changed your domicile from Wisconsin during 2022 or 2023 and you
did not previously complete a questionnaire for that change, fill in the questionnaire on page 60.

	Column A and Column B Instructions
Form 1NPR has two columns for figures.
Column A
Column A is labeled “Federal column.” In this column, lines 1‑31, fill in the amounts reported on your federal return.
	 If you are filing federal Form 1040NR, fill in the amounts from each line on page 1 of Form 1040NR on the corresponding
line on Form 1NPR. If there is no corresponding line on Form 1NPR for an income or adjustment item, include the income
item on line 15, and the adjustment item on line 28 of Form 1NPR. The amount reported on line 1k of Form 1040NR (income
exempt by a treaty) should not be carried over to Form 1NPR.
Exceptions
•	 If you are using a different filing status for Wisconsin and federal purposes, the amounts you enter in column A cannot
be taken from the federal return you file with the IRS. If you file a joint return for Wisconsin but separate returns for the
IRS, report in column A the amounts you would report on a federal return using a married filing joint status. (For example,
you reported $15,000 of wages on your separate federal return and your spouse reported $20,000 of wages on their
separate federal return. If you file a joint Wisconsin return, report $35,000 of wages in column A.) If you file separate
returns for Wisconsin but you’re filing a joint return for the IRS, report in column A the amounts you would report on a
federal return using a married filing separate status.
•	 The federal income that you must use to complete column A of Form 1NPR may not always be the same as the amount
reported on your federal Form 1040 or 1040-SR. Differences between federal and Wisconsin law may occur because
Wisconsin uses the federal law as amended to December 31, 2022, with certain exceptions.
A list of certain provisions of federal law that may not be used for Wisconsin purposes for 2023 can be found in the instructions for Wisconsin Schedule I. The following is a list of the items that may affect the largest number of taxpayers.
•	 Bonus depreciation	
•	 Business interest expense deduction limitation	

•	 Student loan forgiveness
•	 Entertainment, amusement, and recreation expenses

If any provision of federal law that does not apply for Wisconsin affects your federal adjusted gross income, complete
Wisconsin Schedule I and include it with your Form 1NPR. The amount you fill in on lines 1 through 31 of Form 1NPR
(and amounts filled in on Schedule 1 on page 4 of Form 1NPR) should be the revised amount from Schedule I.
To the extent Schedule I adjustments in a prior year affect income or expense items in 2023, you must also make
adjustments on Schedule I for 2023. If an adjustment was made to depreciation, amortization, or sec. 179 expense on
your 2014 or later Schedule I, you may also have to make an adjustment on Schedule I for 2023. For example, you had
to make an adjustment on Schedule I because Wisconsin did not allow bonus depreciation. You must continue to make
an adjustment on Schedule I each year until the depreciable asset is fully depreciated or you sell or otherwise dispose
of the asset. This does not apply to property that was being depreciated or amortized and was placed in service in a
taxable year beginning before January 1, 2014.
You may also have to fill in Schedule I if you sold property during 2023, and the gain or loss from the sale is different
for federal and Wisconsin purposes due to Schedule I adjustments made in a prior year. This does not apply to property
that was being depreciated or amortized and was placed in service in a taxable year beginning before January 1, 2014.

Line Instructions

17

Column A and Column B Instructions – continued

Gain or loss on such property is the same for federal and Wisconsin tax purposes. See the instructions for Schedule I
for more information.
Column B
Column B on Form 1NPR is labeled “Wisconsin column.” In this column, fill in the amounts that apply to Wisconsin.
	 Your federal income may include items that aren’t taxable or deductible for Wisconsin, or it may not include items that
are taxable or deductible for Wisconsin. Most differences between federal and Wisconsin income (called “modifications”)
are added to or subtracted from income on Schedule M. See the Schedule M and instructions for more information on
these additions and subtractions.
	 Rounding off to whole dollars Form 1NPR has preprinted zeros in the place used to enter cents. All amounts filled
in on the form should be rounded to the nearest dollar. Drop amounts under 50¢ and increase amounts that are 50¢ or
more to the next dollar. For example, $129.39 becomes $129 and $236.50 becomes $237. When you round off, do so for
all amounts. But if you need to add two or more amounts to figure the amount to fill in on a line, include cents when adding
and only round off the total.
If completing the form by hand, do not use commas when filling in amounts.

	Line 1	

Wages, Salaries, Tips, Etc.

Column A
Federal column Fill in the amount from line 1z of federal Form 1040 or 1040-SR.
Exception If you were a member of the U.S. uniformed services, do not include military compensation received during
a period of time in which you were a nonresident of Wisconsin on line 1, federal column. If you meet this exception, fill in
“09” in the Special Conditions box on page 1 of Form 1NPR. Write the amount of military compensation on the line next to
the box. This does not apply to Wisconsin residents who are stationed outside Wisconsin or service members who have
elected to treat Wisconsin as their state of residence under 50 U.S.C. 4001. (See page 3 for information on Armed Forces
Personnel.)
Column B
Wisconsin column Nonresidents – fill in the amount received for working in Wisconsin (see Exceptions below). If that
amount differs from your Wisconsin wages on your wage statement (Form W‑2), include an explanation of the difference
and indicate where this income was earned. If you are retired on disability, do not fill in any disability income. Part-year
and full-year residents – figure the amount received for working in and outside Wisconsin while a Wisconsin resident. Add
to that figure the amount received for working in Wisconsin while a nonresident. If the total differs from your Wisconsin
wages on your wage statement (Form W‑2), include an explanation of the difference and indicate where this income was
earned. If you are retired on disability, include the amount of disability income received while you were a Wisconsin resident.

Exceptions
■	 Income of military spouse Income from services performed in Wisconsin by a nonresident spouse of a service
member is not taxable to Wisconsin if the spouse is in Wisconsin solely to be with the service member serving in Wisconsin
under military orders (Note: Even though the nonresident spouse’s wages may not be taxable to Wisconsin, they would be
taxable to the nonresident spouse’s state of legal residence.) If you meet this exception, fill in “15” in the Special Conditions
box on page 1 of Form 1NPR.
Nonresident military spouses may claim an exemption from Wisconsin withholding. See Form W‑221, Nonresident Military
Spouse Withholding Exemption.
■	 Residents of Illinois, Indiana, Kentucky, or Michigan Don’t include on line 1, column B, wages earned while a
resident of one of these states. Under agreements with these 4 states, Wisconsin doesn’t tax the wages of their residents.
If your only Wisconsin income is wages earned in Wisconsin while you were a resident of one of the above states, and
you are filing to get a refund of Wisconsin tax withheld in error, fill in 0 on lines 1 and 30, column B. Fill in the Wisconsin
tax withheld from your wages on lines  58, 69, 70, and 71. Include your Wisconsin Form W-2(s). Sign your return (both
spouses if filing a joint return).
■	 Disaster relief work If you are a nonresident of Wisconsin and your only Wisconsin income is from disaster relief work
performed in connection with a state of emergency declared by the governor, don’t include on line 1, column B, wages
earned from the disaster relief work. If you are filing to get a refund of Wisconsin tax withheld in error, fill in 0 on lines 1
and 30, column B. Fill in the Wisconsin tax withheld from your wages on lines 58, 69, 70, and 71. Sign your return (both

Line Instructions

18
Line 1 – Wages, Salaries, Tips, Etc. – continued

spouses if filing a joint return). Include your Wisconsin Form W-2(s). If you meet this exception, fill in “17” in the Special
Conditions box on page 1 of Form 1NPR.
■	 Nonqualified deferred compensation See the instructions for line 10, column B, for information on the taxation of
income received while a nonresident of Wisconsin from a nonqualified deferred compensation plan.
	 Modifications If you were a member of the U.S. Armed Forces and on active duty or received disability income,
you may qualify for a subtraction from Wisconsin income on Schedule M. See the Schedule M and instructions for more
information.
Columns A & B
■	 Treaty exemption If you filed your federal return on Form 1040NR and have wages that are exempt from federal tax
by a treaty, do not include the exempt wages in either column A or column B.

	 Line 2	

Taxable Interest

Column A
Federal column Fill in the amount from line 2b of federal Form 1040 or 1040-SR.
Column B
Wisconsin column Nonresidents – don’t fill in any amount of your interest except your share of interest income attributable
to Wisconsin and passed through from a tax-option (S) corporation, as reported to you on Wisconsin Schedule 5K‑1. Note:
Interest received from a land contract sale is not taxable to a nonresident of Wisconsin. Part-year and full-year residents –
figure the interest received while a Wisconsin resident. For the period of time you were a nonresident, include your share
of interest income attributable to Wisconsin and passed through from a tax-option (S) corporation, as reported to you on
Wisconsin Schedule 5K‑1.
Caution:
•	If including interest reported on Schedule 2K-1, 3K-1, or 5K-1, only report the Wisconsin source amount of the amount
reported in the federal column.
•	If you are a shareholder of a tax-option (S) corporation or partner of a partnership that elected to be taxed at the entity
level, include any interest shown on Schedule 3K-1 or 5K-1 in the Wisconsin column. Any income, gain, loss, or deduction
reported on these schedules is removed on Schedule M, line 30, 32, 80, or 82.
	 Modifications If you received any state or municipal bond interest or U.S. government interest, you may be required
to add or subtract from your Wisconsin income the amount of interest received on Schedule M. See the Schedule M and
instructions for more information.

	Line 3	

Ordinary Dividends

Column A
Federal column Fill in the amount from line 3b of federal Form 1040 or 1040-SR.
Column B
Wisconsin column Nonresidents – don’t fill in any amount of your dividends. Exception Include your share of dividend
income attributable to Wisconsin and passed through from a tax-option (S) corporation as reported to you on Wisconsin
Schedule 5K‑1. Part‑year and full-year residents – fill in the total dividends you received while a Wisconsin resident. For
the period of time you were a nonresident, include your share of dividend income attributable to Wisconsin and passed
through from a tax-option (S)