Wisconsin Non and Part Year Resident Tax Instructions

Non and Part Year Resident Tax Instructions
2024 I-050 Form 1NPR, Nonresident & part-year resident - Wisconsin income tax (fillable)
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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