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Wisconsin Department of Revenue

 Individual Income Tax
Filing Requirements (En Español)

  1. Am I required to file a Wisconsin individual income tax return?
  2. What individual income tax filing requirements exist for deceased individuals?

  1. Am I required to file a Wisconsin individual income tax return?

    The individual income tax filing requirements for Wisconsin residents and nonresidents for 2008 are presented in the chart below. You must file if your gross income (or total gross income of husband and wife) was:


    Filing Status    		 Age as of the End of Year
    Full-Year Residents    		 Part-Year/
    Nonresidents
    Single Under age 65 $9,660 or more $2,000 or more
    Single Age 65 or older $9,910 or more $2,000 or more
    Married filing a joint return Both spouses under 65 $18,000 or more $2,000 or more
    One spouse 65 or older $18,000 or more $2,000 or more
    Both spouses 65 or older $18,040 or more $2,000 or more
    Married filing
    separate returns
    (each spouse)    		 Any age $9,000 or more
    (applies to each
    spouse individually)    		 $2,000 or more
    Head of household Under age 65 $12,270 or more $2,000 or more
    Age 65 or older $12,520 or more $2,000 or more

    Note: Gross income for Wisconsin tax purposes is defined as all income reportable to Wisconsin, before deducting expenses reportable to Wisconsin. The income may be received in the form of money, property, or services. It does not include items exempt from Wisconsin tax. For example, it does not include the portion of social security benefits that is not taxable on your Wisconsin return.

    Additional filing requirements

    • If you (or your spouse) can be claimed as a dependent on someone else's tax return, you are required to file a Wisconsin return if either of the following applies:

      1. You have gross income of more than $900 and it includes at least $301 of unearned (non-wage) income, or

      2. You have gross income (total unearned income and earned income combined) of more than:

        • $8,960 if single
        • $16,140 if married filing jointly
        • $7,660 if married filing separately
        • $11,570 if head of household

      Unearned income includes taxable interest, dividends, capital gain distributions, and taxable scholarship and fellowship grants that were not reported on a Form W-2 (wage statement). Earned income includes wages, tips, and taxable scholarship and fellowship grants that were reported to you on a Form W-2.

    • Also, if you owe a Wisconsin penalty on an IRA, retirement plan, Coverdell education savings account, or medical savings account, you are required to file a tax return.

  2. What filing requirements exist for deceased individuals?

    A final individual income tax return for a taxpayer who died should be filed on the same form that would have been used if he or she had lived. Include only the income received by the taxpayer up to the date of his or her death. For more information, see Estates and Fiduciaries.

FOR MORE INFORMATION PLEASE CONTACT:

WISCONSIN DEPARTMENT OF REVENUE
Customer Service and Education Bureau
P.O. Box 8949
Madison, WI 53708-8949
Phone: (608) 266-2486
Fax: (608) 267-1030
E-Mail Additional Questions

Last updated December 29, 2008