1. ​​​Must I file a Wisconsin income tax return?
   
   
2. What income does Wisconsin tax?
   
   
3. I am a nonresident of Wisconsin who sold real estate located in Wisconsin. Do I have to report the sale of this property to Wisconsin?
   
   
4. I am a nonresident of Wisconsin who won $5,000 from the Wisconsin Lottery. Am I subject to Wisconsin income tax?
   
   
5. I am a nonresident of Wisconsin who won $500 in the Wisconsin Lottery, and I have no other gross income taxable by Wisconsin. Am I subject to Wisconsin income tax?
   
   
6. I am a nonresident of Wisconsin who purchased a Powerball ticket in Wisconsin and won two million dollars. Am I subject to Wisconsin income tax?
   
   
7. I am a nonresident of Wisconsin who won $2,000 throughout the year at a Wisconsin casino. Am I subject to Wisconsin tax?
   
   
8. I am a nonresident of Wisconsin and operate a sole proprietorship business partly within and partly outside of Wisconsin. Am I subject to Wisconsin income tax?
   
   

1. Must I file a Wisconsin income tax return?

   If you are a nonresident or part-year resident of Wisconsin and your Wisconsin gross income (or the combined gross income of you and your spouse) is $2,000 or more, you must file a Form 1NPR, Nonresident and Part-Year Resident Income Tax Return. The Form 1NPR and instructions can be downloaded from our website.

   Gross income means all income (before deducting expenses) reportable to Wisconsin which you received in the form of money, property, or services. It does not include items that are exempt from Wisconsin income tax, such as U.S. government interest.

   • For additional filing requirements, please see page 4 of the Form 1NPR instructions.
     
     

   Note: Even if you do not have to file, if you had Wisconsin income tax withheld from your wages or you paid estimated tax, you should file a Wisconsin return since this is the only way to get a refund.

   For more detailed information see Publication 122, Tax Information for Part-Year and Nonresidents of Wisconsin. In addition, see the Form 1NPR instructions.

2. What income does Wisconsin tax?

   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 are not a resident of Wisconsin, Wisconsin only taxes your income from Wisconsin sources.

3. I am a nonresident of Wisconsin who sold real estate located in Wisconsin. Do I have to report the sale of this property to Wisconsin?

   Yes. Any gain or loss from the sale of real estate located in Wisconsin must be reported to Wisconsin regardless of the owner's state of residence. For more information on how to report this income, see the Wisconsin Form Form 1NPR instructions.

   Unless the gain is reported on the installment basis, payment of estimated tax is due on the gain from the sale at the date of the sale and not when the taxpayer receives the sale proceeds. This applies even if the nonresident taxpayer had no Wisconsin filing requirement the previous year. Payments should be made with Form 1–ES, Wisconsin Estimated Income Tax Interactive Voucher, for the taxable year. In addition, see the Form 1–ES instructions.

4. I am a nonresident of Wisconsin who won $5,000 from the Wisconsin Lottery. Am I subject to Wisconsin income tax?

   Yes. A nonresident of Wisconsin is taxed on lottery winnings from the Wisconsin Lottery. Since you have Wisconsin gross income, including any Wisconsin lottery winnings, of $2,000 or more, you are required to file a Wisconsin income tax return and pay Wisconsin income tax on the lottery winnings.

5. I am a nonresident of Wisconsin who won $500 in the Wisconsin Lottery, and I have no other gross income taxable by Wisconsin. Am I subject to Wisconsin income tax?

   Although the winnings are taxable for federal and Wisconsin income tax purposes, you are not required to file a Wisconsin income tax return and report the taxable lottery winnings because your Wisconsin gross income is less than $2,000 for the year.

6. I am a nonresident of Wisconsin who purchased a Powerball ticket in Wisconsin and won two million dollars. Am I subject to Wisconsin income tax?

   Yes. A nonresident of Wisconsin is taxed on winnings from a multi-jurisdictional lottery, such as Powerball, if the multi-jurisdictional lottery ticket was purchased from a retailer in Wisconsin. Since you have Wisconsin gross income, including lottery winnings, of $2,000 or more, you are required to file a Wisconsin income tax return and pay Wisconsin income tax on the lottery winnings.

   For more detailed information, please see Publication 600, Wisconsin Taxation of Gambling Income.

7. I am a nonresident of Wisconsin who won $2,000 throughout the year at a Wisconsin casino. Am I subject to Wisconsin tax?

   Yes. Gambling winnings are not included in any reciprocity agreements, so you are required to file a Wisconsin income tax return to report these winnings. For more detailed information, please see Publication 600, Wisconsin Taxation of Gambling Income.

8. I am a nonresident of Wisconsin and operate a sole proprietorship business partly within and partly outside of Wisconsin. Am I subject to Wisconsin income tax?

   You must assign a portion of your business income to Wisconsin. For information on how to calculate the portion to assign to Wisconsin see Publication 122, Tax Information for Part-Year Residents and Nonresidents of Wisconsin.

Applicable Laws and Rules

This document provides statements or interpretations of the following laws and regulations enacted as of July 2, 2024: ch. 71, Wis. Stats.

Laws enacted and in effect after this date, new administrative rules, and court decisions may change the interpretations in this document. Guidance issued prior to this date, that is contrary to the information in this document is superseded by this document, according to sec. 73.16(2)(a), Wis. Stats.

The department welcomes your input on our guidance. Submit comments on this guidance document.

Guidance Document Number: 100080

July 2, 2024​