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Wisconsin Nonresident and Part-year Resident Income Tax Return
Extracted from PDF file 2020-wisconsin-form-1npr.pdf, last modified September 2015Nonresident and Part-year Resident Income Tax Return
Important Notice for Persons Claiming the Earned Income Tax Credit Federal law, as explained below, provides that if a taxpayer's earned income for 2020 is less than the earned income for 2019, the taxpayer may elect to use their 2019 earned income to compute the 2020 earned income tax credit. Wisconsin has not adopted this federal provision. Therefore, if a taxpayer elected to use their 2019 earned income to compute their 2020 federal earned income tax credit, they must recompute the federal earned income tax credit using their 2020 earned income amount for Wisconsin purposes, as explained on page 42 of the Form 1NPR instructions. This federal provision was enacted in section 211 of division EE of The Consolidated Appropriations Act, 2021 (Public Law 116-260) on December 27, 2020. 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, 2020, 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 12 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 2020 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 59 Legal last name Legal first name Special conditions M.I. Form 804 filed with return (see page 10) Head of household, NOT married (see page 13) Head of household, married (see page 13) Resident status Check the status that applies You 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 (R. 01-21 Clear 2020 , 2020 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 61. A. Federal column B. Wisconsin column 1 Wages, salaries, tips, etc. (see page 15) . . . . . . . . . . . . . . . . . . . . . . . . . 1 .00 .00 2 Taxable interest (see page 17) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 .00 .00 3 Ordinary dividends (see page 18) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 .00 .00 4 Taxable refunds, credits, or offsets of state and local income taxes (from line 1 of federal Schedule 1 (Form 1040 or 1040-SR) . . . . . . . . . . 4 .00 5 Alimony received (see page 19) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 .00 .00 6 Business income or (loss) (see page 19) . . . . . . . . . . . . . . . . . . . . . . . . . 6 .00 .00 7 Capital gain or (loss) (see page 19) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 .00 .00 8 Other gains or (losses) (see page 20) . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 .00 .00 9 IRA distributions (see page 20) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 .00 .00 10 Pensions and annuities (see page 21) . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 .00 .00 11 Rental real estate, royalties, partnerships, S corporations, trusts, etc. (see page 22) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 .00 .00 12 Farm income or (loss) (see page 24) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 .00 .00 13 Unemployment compensation (see page 24) . . . . . . . . . . . . . . . . . . . . . 13 .00 Not taxable .00 Not taxable 14 Social security benefits (see page 25) . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 .00 15 Other income (see page 25). Enclose Schedule M if line 15b has an amount. 15 .00 .00 16 Combine lines 1 through 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 .00 .00 Go to Page 2 2020 Form 1NPR Name SSN Page 2 A. Federal column Adjustments to Income of 4 B. Wisconsin column .00 .00 19 Health savings account deduction (see page 26) . . . . . . . . . . . . . . . . . . 19 .00 .00 .00 .00 20 Moving expenses for members of the Armed Forces (see page 26) . . . . 20 .00 .00 21 Deductible part of self-employment tax (see page 26). . . . . . . . . . . . . . . . 21 .00 .00 22 Self-employed SEP, SIMPLE, and qualified plans (see page 26) . . . . . . 22 .00 .00 23 Self-employed health insurance deduction (see page 27) . . . . . . . . . . . . 23 24 Penalty on early withdrawal of savings (see page 28) . . . . . . . . . . . . . . . . 24 .00 .00 .00 .00 25 Alimony paid (see page 28) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 .00 .00 26 IRA deduction (see page 29) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 .00 .00 .00 .00 17 Educator expenses (see page 25) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 18 Certain business expenses of reservists, performing artists, and fee-basis government officials (see page 25) . . . . . . . . . . . . . . . . . . . . . 18 27 Student loan interest deduction (see page 29) . . . . . . . . . . . . . . . . . . . . 27 28 Tuition and fees (see page 29) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28 Not deductible for Wisconsin 29 Other adjustments (see page 29). Enclose Schedule M if line 29b has an amount . 29 .00 .00 30 Total adjustments to income. Add lines 17 through 29 . . . . . . . . . . . . . . 30 .00 .00 Adjusted Gross Income 31 Wisconsin income. Subtract line 30, column B from line 16, column B . . 31 .00 32 Federal income. Subtract line 30, column A from line 16, column A . . . . 32 33 Divide line 31 by line 32. Carry the decimal to four places. If amount on line 31 is more than amount on line 32, fill in 1.0000. (See page 30) . 33 .00 . Tax Computation 34 Fill in the larger of Wisconsin income from line 31, column B or federal income from line 32, column A. But, if Wisconsin income from line 31 is zero or less, fill in 0 (zero) . . . . . . . . . . . . . . . 34 .00 35a 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 35c on page 31 . . . . . . . . . . . . . . . . . . . . . . . 35a 35b Aliens (see page 31 to determine if you must check line 35b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35b 35c Find the standard deduction for amount on line 32 using table on page 50 . . . . . . . . . . . . . . . . . 35c .00 36 Subtract line 35c from line 34. If line 35c is more than line 34, fill in 0 (zero) . . . . . . . . . . . . . . . . 36 .00 37 Exemptions (Caution: see page 31) a Fill in exemptions allowed . . . . . . . . . . . . . . . . . . x $700 . . . 37a b Check if 65 or older x $250 . . 37b You + Spouse = .00 .00 c Add lines 37a and 37b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37c .00 38 Subtract line 37c from line 36. If line 37c is more than line 36, fill in 0 (zero) . . . . . . . . . . . . . . . . . 38 .00 39 Tax (see table on page 52) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39 .00 4 0 Itemized deduction credit. Complete Schedule 1 (page 4, Form 1NPR) . . . . 4 0 .00 41 School property tax credits (part-year and full-year residents only) Rent paid in 2020–heat not included .00 .00 b Property taxes paid on home in 2020 .00 a Rent paid in 2020–heat included } Find credit from table page 35 . . . . 41a .00 Find credit from table page 36 . . . . 41b .00 42 Add credits on lines 40, 41a, and 41b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42 .00 43 Subtract line 42 from line 39. If line 42 is more than line 39, fill in 0 (zero) . . . . . . . . . . . . . . . . . . 43 .00 44 Fill in ratio from line 33 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44 45 Multiply line 43 by ratio on line 44 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45 . .00 Go to Page 3 Page 3 Your social security number 2020 Form 1NPR Name(s) shown on Form 1NPR 4 6 Fill in amount from line 45 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 46 47 Armed forces member credit. (Full-year Wisconsin residents only) . . . . 47 .00 4 8 Working families tax credit. (Full-year Wisconsin residents only) . . . . . . 48 4 9 Married couple credit. Complete Schedule 2 (page 4, Form 1NPR) . . . . 49 .00 .00 5 0 Nonrefundable credits from Schedule CR, line 34. Enclose Schedule CR 50 .00 51 .00 51 Net income tax paid to another state. Enclose Schedule OS . . . of 4 .00 52 Add lines 47 through 51 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 52 .00 5 3 Subtract line 52 from line 46. If line 52 is more than line 46, fill in 0 (zero). This is your net tax . . 53 .00 5 4 Sales and use tax due on internet, mail order, or other out-of-state purchases (see page 39) . . . 5 4 If you certify that no sales or use tax is due, check here . . . . . . . . . . . . . . . . . . . . . . . . . . . .00 55 Donations (decreases refund or increases amount owed) a Endangered resources .00 e Military family relief . . . . . . . . .00 b Cancer research . . . . . . .00 f Second Harvest/Feeding Amer. .00 c Veterans trust fund . . . . .00 g Red Cross WI Disaster Relief .00 d Multiple sclerosis . . . . . . .00 .00 h Special Olympics Wisconsin . Total (add lines a through h) . . . 55i .00 .00 x .33 = 56 .00 57 Other penalties (see page 41) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 57 .00 5 8 Add lines 53 through 57 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 58 .00 5 6 Penalties on IRAs, other retirement plans, MSAs, etc. (see page 41) Payments and Credits 59 Wisconsin income tax withheld. Enclose readable withholding statements . . 59 60 2020 Wisconsin estimated tax paid and amount applied from 2019 return . . 60 61 Earned income credit. (Full-year Wisconsin residents only) Number of qualifying children .00 x Federal credit . . . . . . . . . . . . . . . . . . . . . % = 61 .00 .00 .00 62 Farmland preservation credit. a. Schedule FC, line 17 . . . . . . . . . . . . . . . 62a .00 .00 b. Schedule FC-A, line 13 . . . . . . . . . . . . . 62b 63 Repayment credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 63 .00 64 Homestead credit. (Full-year Wisconsin residents only) . . . . . . . . . . . . . . . 64 .00 65 Eligible veterans and surviving spouses property tax credit . . . . . . . . . . . . 65 .00 66 Refundable credits from Schedule CR, line 40 . . . . . . . . . . . . . . . . . . . . . . 66 .00 67 AMENDED RETURN ONLY – amount previously paid (see page 47) . . . . . 67 .00 68 Add lines 59 through 67 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 68 .00 69 AMENDED RETURN ONLY – amount previously refunded (see page 47) . 69 .00 NOTE: You must use your 2020 earned income (see page 43). 70 Subtract line 69 from line 68 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 70 .00 I-050ai Go to Page 4 2020 Form 1NPR Paper clip a copy of your federal income tax return and schedules to this return. Page 4 SSN of 4 Refund or Amount You Owe 71 If line 70 is more than line 58, subtract line 58 from line 70. This is the AMOUNT OVERPAID . . . 71 .00 72 Amount of line 71 you want REFUNDED TO YOU . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 72 .00 .00 73 Amount of line 71 to be APPLIED TO YOUR 2021 ESTIMATED TAX . . . . 73 .00 74 If line 70 is less than line 58, subtract line 70 from line 58 . . . . This is the AMOUNT YOU OWE 74 75 Underpayment interest. Fill in exception code – see Sch. U Also include on line 74 (see page 48). .00 75 Third Do you want to allow another person to discuss this return with the department (see page 49)? Party Designee’s Phone no. ( ) Designee name Yes Complete the following. 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 Your signature Spouse’s signature (if filing jointly, BOTH must sign) Date Mail your return to: Wisconsin Department of Revenue (if tax is due) (if refund or no tax due) 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 or 1040-SR). See instructions for exceptions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 .00 2 Interest paid from federal Schedule A (Form 1040 or 1040-SR). See instructions for exceptions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 .00 3 Gifts to charity from federal Schedule A (Form 1040, 1040-SR, or 1040NR). See instructions for exceptions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 4 Casualty losses from federal Schedule A (Form 1040, 1040-SR, or 1040NR) . . . . . . . . . . . . . . . . . . 4 5 Add lines 1 through 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 6 Wisconsin standard deduction from Form 1NPR, line 35c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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. Fill in here and on line 40 of Form 1NPR . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 Schedule 2 – Married Couple Credit .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 or 1040-SR), 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 29, 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 49 of Form 1NPR. Do not fill in more than $480. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 x .03 .00 .00 Go to Page 1
2020 I-050 Form 1NPR, Nonresident & part-year resident - Wisconsin income tax (Fillable)
More about the Wisconsin Form 1NPR Individual Income Tax Nonresident TY 2020
If you are a nonresident or part-year resident of Wisconsin, you need to file Form 1NPR as well as your other tax forms.
Form 1NPR requires you to list multiple forms of income, such as wages, interest, or alimony 
.
We last updated the Nonresident and Part-year Resident Income Tax Return in February 2021, so this is the latest version of Form 1NPR, fully updated for tax year 2020. You can download or print current or past-year PDFs of Form 1NPR directly from TaxFormFinder. You can print other Wisconsin tax forms here.
Related Wisconsin Individual Income Tax Forms:
TaxFormFinder has an additional 88 Wisconsin income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Wisconsin Form 1NPR.
| Form Code | Form Name |
|---|---|
| Form 1NPR Instructions | Non and Part Year Resident Tax Instructions |
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 from the Department of Revenue in February 2021.
Form 1NPR 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
We have a total of nine past-year versions of Form 1NPR in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2020 Form 1NPR
2020 I-050 Form 1NPR, Nonresident & part-year resident - Wisconsin income tax (Fillable)
2019 Form 1NPR
2018 I-050 Form 1NPR, Nonresident & part-year resident - Wisconsin income tax (Fillable)
2018 Form 1NPR
2018 I-050 Form 1NPR, Nonresident & part-year resident - Wisconsin income tax (fillable)
2017 Form 1NPR
2016 I-050 Form 1NPR, Nonresident & part-year resident - Wisconsin income tax (fillable)
2016 Form 1NPR
2016 I-050 Form 1NPR, Nonresident & part-year resident - Wisconsin income tax
2015 Form 1NPR
2015 I-050 Form 1NPR, Nonresident & part-year resident - Wisconsin income tax (fillable)
2013 Form 1NPR
2013 I-050 Form 1NPR, Nonresident & part-year resident - Wisconsin income tax (fillable)
2012 Form 1NPR
2012 I-050 Form 1NPR, Nonresident & part-year resident - Wisconsin income tax
2011 Form 1NPR
2011 Form 1NPR,Wisconsin income tax for nonresident and part-year resident (pdf fillable format)
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