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Wisconsin Non and Part Year Resident Tax Instructions
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Extracted from PDF file 2024-wisconsin-form-1npr-instructions.pdf, last modified September 2015Non and Part Year Resident Tax Instructions
Tab to navigate within form. Use mouse to check applicable boxes, press spacebar, or press Enter. Save 1NPR For the year Jan. 1-Dec. 31, 2024, or other tax year Nonresident & part-year resident PAPER CLIP withholding statements here DO NOT STAPLE Wisconsin income tax beginning Check here if this is an amended return . Complete form using BLACK INK M.I. Your social security number If a joint return, spouse’s legal last name Spouse’s legal first name M.I. Spouse’s social security number Home address (number and street). If you have a PO Box, see page 14 Apt. no. Tax district Check below then fill in either the name of the Wisconsin city, village, or town, and the county in which you lived at the end of 2024 or before leaving Wisconsin (nonresidents leave blank). City or post office State Foreign Country Foreign province/state/county Zip code City Village Town City, village, or town Foreign postal code Single County of Married filing joint return (even if only one had income) Married filing separate return. Fill in spouse’s SSN above and full name here . .............. School district number See page 58 Legal last name Legal first name Special conditions M.I. Form 804 filed with return (see page 12) Head of household, NOT married (see page 15) Head of household, married (see page 15) If married, fill in spouse’s Resident status Check the status that applies You SSN above and full name here Spouse Full-year resident of Wisconsin Nonresident of Wisconsin; state of residence Income PAPER CLIP check or money order here , 20 Legal first name Part-year resident of Wisconsin from I-050i Clear 2024 , 2024 ending Your legal last name Filing status Print Print numbers like this Not like this mm dd (2-letter state abbreviation) yyyy to mm dd yyyy NO COMMAS NO CENTS Note: Complete residence questionnaire, page 60 A. Federal column B. Wisconsin column 1 Wages, salaries, tips, etc . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 .00 .00 2 Taxable interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 .00 .00 3 Ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 .00 .00 4 Taxable refunds, credits, or offsets of state and local income taxes (from line 1 of federal Schedule 1 (Form 1040) . . . . . . . . . . . . . . . . . . . . 4 .00 5 Alimony received . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 .00 .00 6 Business income or (loss) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 .00 .00 7 Capital gain or (loss) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 .00 .00 8 Other gains or (losses) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 .00 .00 9 IRA distributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 .00 .00 10 Pensions and annuities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 .00 .00 11 Rental real estate, royalties, partnerships, S corporations, trusts, etc. . . 11 .00 .00 12 Farm income or (loss) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 .00 .00 13 Unemployment compensation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 .00 .00 14 Social security benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 .00 15 Other income (see page 22). Include Schedule M if line 15b has an amount. . 15 .00 .00 16 Combine lines 1 through 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 .00 .00 Not Taxable Not Taxable 2024 Form 1NPR Name SSN Page 2 A. Federal column Adjustments to Income of 5 B. Wisconsin column .00 .00 19 Health savings account deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 .00 .00 .00 .00 20 Moving expenses for members of the armed forces . . . . . . . . . . . . . . . . 20 .00 .00 21 Deductible part of self-employment tax . . . . . . . . . . . . . . . . . . . . . . . . . . 21 .00 .00 22 Self-employed SEP, SIMPLE, and qualified plans . . . . . . . . . . . . . . . . . . 22 .00 .00 23 Self-employed health insurance deduction . . . . . . . . . . . . . . . . . . . . . . . 23 24 Penalty on early withdrawal of savings . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 .00 .00 .00 .00 25 Alimony paid . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 .00 .00 26 IRA deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 27 Student loan interest deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27 .00 .00 .00 .00 28 Other adjustments (see page 26). Include Schedule M if line 28b has an amount . 28 .00 .00 29 Total adjustments to income. Add lines 17 through 28 . . . . . . . . . . . . . . 29 .00 .00 17 Educator expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 18 Certain business expenses of reservists, performing artists, and fee-basis government officials . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 Adjusted Gross Income 30 Wisconsin income. Subtract line 29, column B from line 16, column B . . 30 .00 31 Federal income. Subtract line 29, column A from line 16, column A . . . . 31 32 Divide line 30 by line 31. Carry the decimal to four places. If amount on line 30 is more than amount on line 31, fill in 1.0000. (See page 27) . 32 .00 . Tax Computation 33 Fill in the larger of Wisconsin income from line 30, column B or federal income from line 31, column A. But, if Wisconsin income from line 30 is zero or less, fill in 0 (zero) . . . . . . . . . . . . . . 33 .00 3 4a If you (or your spouse) can be claimed as a dependent on anyone else’s return, check here and see the “Exception” in the instructions for line 34c on page 28 . . . . . . . . . . . . . . . . . . . . . . . 3 4a 3 4b Aliens (see page 27 to determine if you must check line 34b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 4b 3 4c Find the standard deduction for amount on line 31 using table on page 48 . . . . . . . . . . . . . . . . . 3 4c .00 35 Subtract line 34c from line 33. If line 34c is more than line 33, fill in 0 (zero) . . . . . . . . . . . . . . . . 35 .00 36 Exemptions (Caution: see page 28) a Fill in exemptions allowed . . . . . . . . . . . . . . . . . . x $700 . . . 36a b Check if 65 or older x $250 . . 36b You + Spouse = .00 .00 c Add lines 36a and 36b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36c .00 37 Subtract line 36c from line 35. If line 36c is more than line 35, fill in 0 (zero) . . . . . . . . . . . . . . . . 37 .00 38 Tax (see table on page 51) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38 .00 39 Prorated tax. Multiply line 38 by ratio on line 32 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39 .00 4 0 Itemized deduction credit. Complete Schedule 1 on page 4 . . . . . . . . . 4 0 .00 41 Additional child and dependent care tax credit. Include Schedule WI-2441. 41 .00 42 Blind worker transportation services credit Qualifying expenses . . . . . . . . . . . . . . . 43 School property tax credit Rent paid in 2024–heat not included .00 .00 b Property taxes paid on home in 2024 .00 a Rent paid in 2024–heat included } .00 x 50% = 42 .00 Find credit from table page 32 . . . . 43a .00 Find credit from table page 33 . . . . 43b .00 c Prorated credit (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43c .00 44 Add credits on lines 40, 41, 42, and 43c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44 .00 45 Subtract line 44 from line 39. If line 44 is more than line 39, fill in 0 (zero) . . . . . . . . . . . . . . . . . . 45 .00 Page 3 2024 Form 1NPR Name(s) shown on Form 1NPR of 5 Your social security number 4 6 Fill in amount from line 45 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 6 47 Working families tax credit. (Full-year Wisconsin residents only) . . . . . . 47 .00 4 8 Married couple credit. Complete Schedule 2 on page 4 . . . . . . . . . . . . . 48 .00 4 9 Nonrefundable credits from Schedule CR, line 34. Include Schedule CR 49 .00 50 .00 50 Net income tax paid to another state. Include Schedule OS . . . . .00 51 Add lines 47 through 50 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51 .00 52 Subtract line 51 from line 46. If line 51 is more than line 46, fill in 0 (zero). This is your net tax . . 52 .00 53 Sales and use tax due on internet, mail order, or other out-of-state purchases (see page 36) . . . 53 If you certify that no sales or use tax is due, check here . . . . . . . . . . . . . . . . . . . . . . . . . . . .00 5 4 Donations. Complete Part I of Schedule 3 on page 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 4 .00 .00 x .33 = 55 .00 5 6 Other penalties (see page 38) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 56 .00 57 Add lines 52 through 56 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 57 .00 55 Penalties on IRAs, other retirement plans, MSAs, etc. (see page 38) Payments and Credits 58 Wisconsin income tax withheld. Include readable withholding statements . . 58 .00 59 2024 Wisconsin estimated tax paid and amount applied from 2023 return . . 59 .00 60 Earned income credit. (Full-year Wisconsin residents only) Number of qualifying children Federal credit (see instructions) . . . . . . . .00 x .00 % = 60 61 Farmland preservation credit. a. Schedule FC, line 17 . . . . . . . . . . . . . . . 61a .00 .00 b. Schedule FC-A, line 13 . . . . . . . . . . . . . 61b 62 Repayment credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 62 .00 63 Homestead credit. (Full-year Wisconsin residents only) . . . . . . . . . . . . . . . 63 .00 64 Eligible veterans and surviving spouses property tax credit . . . . . . . . . . . . 64 .00 65 Refundable credits from Schedule CR, line 40 . . . . . . . . . . . . . . . . . . . . . . 65 .00 66 AMENDED RETURN ONLY – amount previously paid (see page 44) . . . . . 66 .00 67 Add lines 58 through 66 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 67 .00 68 AMENDED RETURN ONLY – amount previously refunded (see page 44) . 68 .00 69 Subtract line 68 from line 67 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 69 .00 Refund or Amount You Owe 70 If line 69 is more than line 57, subtract line 57 from line 69. This is the AMOUNT OVERPAID . . . 70 .00 71 Amount of line 70 you want REFUNDED TO YOU . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 71 .00 72 Amount of line 70 to be APPLIED TO YOUR 2025 ESTIMATED TAX . . . . 72 .00 73 If line 69 is less than line 57, subtract line 69 from line 57 . . This is the AMOUNT UNDERPAID 73 .00 74 Underpayment interest. Fill in exception code – see Sch. U . . . . . . . . . . . . . . . . 74 .00 75 Add lines 73 and 74. This is the AMOUNT YOU OWE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75 .00 I-050ai 76 Interest (see page 47) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 76 .00 Caution: Sign the return on page 4 and mail complete return to department 2024 Form 1NPR Paper clip a copy of your federal income tax return and schedules to this return. Page 4 SSN Third Do you want to allow another person to discuss this return with the department (see page 47)? Party Designee’s Phone no. ( ) Designee name Yes Complete the following. of 5 No Personal identification number (PIN) Under penalties of law, I declare that this return and all attachments are true, correct, and complete to the best of my knowledge and belief. Sign here Sign here Your signature Date Wisconsin Identity Protection PIN (7 characters) Spouse’s signature (if filing jointly, BOTH must sign) Date Wisconsin Identity Protection PIN (7 characters) Caution: Only enter a Wisconsin Identity Protection PIN if you received one from the department (see page 47). Mail your return to: Wisconsin Department of Revenue (if payment enclosed) (if refund or no payment enclosed) PO Box 268 PO Box 59 Madison WI 53790-0001 Madison WI 53785-0001 Schedule 1 – Wisconsin Itemized Deduction Credit (see line 40 instructions) 1 Medical and dental expenses from federal Schedule A (Form 1040). See instructions for exceptions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 2 Interest paid from federal Schedule A (Form 1040). See instructions for exceptions. . . . . . . . . . . . . 2 3 Gifts to charity from federal Schedule A (Form 1040). See instructions for exceptions . . . . . . . . . . . 3 4 Casualty losses from federal Schedule A (Form 1040) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 5 Add lines 1 through 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 6 Wisconsin standard deduction from Form 1NPR, line 34c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 7 Subtract line 6 from line 5. If line 6 is more than line 5, fill in 0 (zero) . . . . . . . . . . . . . . . . . . . . . . . . 7 x .05 8 Rate of credit is .05 (5%) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 9 Multiply line 7 by line 8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 10 Wisconsin income ratio from Form 1NPR, line 32 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 .00 . .00 11 Multiply line 9 by line 10. Fill in here and on line 40 of Form 1NPR . . . . . . . . . . . . . . . . . . . . . . . . . . 11 Schedule 2 – Married Couple Credit .00 .00 .00 .00 .00 .00 .00 May be claimed only when both spouses have earned income taxable by Wisconsin. (A) YOURSELF (B) YOUR SPOUSE 1 Wages, salaries, tips, etc., included in column B of line 1 on Form 1NPR. Do not include deferred compensation (even though reported on a W‑2) or taxable scholarships or fellowships not reported on a W‑2 . . . . . . . . . . . . . . 1 .00 .00 2 Net profit or (loss) from self-employment from federal Schedules C, C-EZ, and F (Form 1040), Schedule K-1 (Form 1065), and any other taxable self employment or earned income included in column B on Form 1NPR . . . . . . 2 .00 .00 .00 .00 .00 .00 .00 .00 3 Combine lines 1 and 2. This is your total Wisconsin earned income. . . . . . . 3 4 Add amounts on Form 1NPR, lines 18, 22, 26, and 28, column B. Fill in the total of these adjustments that apply to your or your spouse’s earned income. 4 5 Subtract line 4 from line 3. This is your qualified earned income. . . . . . . . . . 5 6 Compare the amount in columns (A) and (B) of line 5. Fill in the smaller amount here. If more than $16,000, fill in $16,000. . . . . . . . . . . . . . . . . . . . . . . . . . . 6 7 Rate of credit is .03 (3%). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 8 Multiply line 6 by line 7. Round the result and fill in here and on line 48 of Form 1NPR. Do not fill in more than $480. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 x .03 .00 .00 Page 5 2024 Form 1NPR Name(s) shown on Form 1NPR of 5 Your social security number NO COMMAS; NO CENTS Schedule 3 – Financial Donations and Anatomical Gift Registration Part I – Financial Donations 1 Donations (decreases refund or increases amount owed) a Endangered resources . .00 e Military family relief fund . . . . . . . . . .00 b Cancer research . . . . . .00 f Second Harvest/Feeding America . . . . .00 c Veterans trust fund . . . .00 g American Red Cross Badger Chapter. .00 d Multiple sclerosis . . . . .00 h Special Olympics Wisconsin . . . . . . .00 .00 2 Total Donations (add lines 1a through 1h). Fill in here and on line 54 on page 3 of Form 1NPR . . . . 2 Part II – Anatomical Gift (Organ & Tissue Donor) Registration You are not required to complete this schedule in order to file this income tax return and pay taxes or receive a refund. By completing the information below, you and/or your spouse are authorizing the gift of your organs and tissues upon your death according to sec. 157.06, Wis. Stats., and your name will be added to the Wisconsin Donor Registry. Your gift will be used to help others through transplantation, therapy, research, or education. You may also become a donor, update your registration information, or remove your name from the registry at https://health.wisconsin.gov/donorRegistry/public/donate.html. You must be a resident who is at least 15 years of age or an emancipated minor to authorize your name to be included in the Wisconsin Donor Registry. For more information about the Wisconsin Donor Registry, visit donatelifewisconsin.org. Do not complete the information below if any of the following apply: • You are already registered in the Wisconsin Donor Registry; or • You are a nonresident or a part-year resident who left Wisconsin. Instead go to donatelife.net to add your name to the donor registry for your current state of residence. 1 Do you wish to include your name as a potential donor of an anatomical gift in the Wisconsin Donor Registry? I.f you complete the information below, the Department of Revenue will transmit your authorization to the Department of Transportation along with the other information that the Department of Health Services determines necessary to add you to the registry. a Filer: I-050bi Yes, I wish to be included in the registry of potential donors. Filer’s Date of Birth (mm-dd-yyyy) M Yes, I wish to be included in the registry of potential donors. b Spouse: (Only if joint return) Sex F Sex M M D D Y Y Y Y Spouse’s Date of Birth (mm-dd-yyyy) M F M M D D Y Y Y Y
2024 I-050 Form 1NPR, Nonresident & part-year resident - Wisconsin income tax (fillable)
More about the Wisconsin Form 1NPR Instructions Individual Income Tax Nonresident TY 2024
This booklet includes instructions for filling out and filing Form 1NPR for Wisconsin non and part year residents who claim income from the state.
Form 1NPR Instructions requires you to list multiple forms of income, such as wages, interest, or alimony 
.
We last updated the Non and Part Year Resident Tax Instructions in February 2025, so this is the latest version of Form 1NPR Instructions, fully updated for tax year 2024. You can download or print current or past-year PDFs of Form 1NPR Instructions directly from TaxFormFinder. You can print other Wisconsin tax forms here.
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TaxFormFinder has an additional 88 Wisconsin income tax forms that you may need, plus all federal income tax forms.
| Form Code | Form Name |
|---|---|
| Form 1-ES | Estimated Income Tax Voucher |
| Schedule WD | Capital Gains and Losses |
| Income Tax Instructions | Wisconsin Form 1 Instructional Booklet |
| Form 1A | Income Tax Return (Short Form) OBSOLETE |
| Form 804 | Claim for Decedent's Wisconsin Income Tax Refund |
View all 89 Wisconsin Income Tax Forms
Form Sources:
Wisconsin usually releases forms for the current tax year between January and April. We last updated Wisconsin Form 1NPR Instructions from the Department of Revenue in February 2025.
Form 1NPR Instructions is a Wisconsin Individual Income Tax form. Many states have separate versions of their tax returns for nonresidents or part-year residents - that is, people who earn taxable income in that state live in a different state, or who live in the state for only a portion of the year. These nonresident returns allow taxpayers to specify which which income is subject to the state's taxes, and which is not.
About the Individual Income Tax
The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.
Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!
Historical Past-Year Versions of Wisconsin Form 1NPR Instructions
We have a total of nine past-year versions of Form 1NPR Instructions in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2024 Form 1NPR Instructions
2024 I-050 Form 1NPR, Nonresident & part-year resident - Wisconsin income tax (fillable)
2023 Form 1NPR Instructions
2023 I-152 Form 1NPR Instructions - Wisconsin Income Tax for Nonresidents and Part-Year Residents
2022 Form 1NPR Instructions
2022 I-152 Form 1NPR Instructions - Wisconsin Income Tax for Nonresidents and Part-Year Residents
2020 Form 1NPR Instructions
2020 I-152 Form 1NPR Instructions - Wisconsin Income Tax for Nonresidents and Part-Year Residents
2019 Form 1NPR Instructions
2019 I-152 Form 1NPR Instructions - Wisconsin Income Tax for Nonresidents and Part-Year Residents
2018 Form 1NPR Instructions
2018 I-152 Form 1NPR Instructions - Wisconsin Income Tax for Nonresidents and Part-Year Residents
2017 Form 1NPR Instructions
2017 I-152 Form 1NPR Instructions - Wisconsin Department of Revenue
2016 Form 1NPR Instructions
2016 I-151 Form 1NPR Instructions
2015 Form 1NPR Instructions
2015 I-152 Form 1NPR instructions - Wisconsin Income Tax for Nonresidents and Part-Year Residents
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