Wisconsin Non and Part Year Resident Tax Instructions

Non and Part Year Resident Tax Instructions
2020 I-152 Form 1NPR Instructions - Wisconsin Income Tax for Nonresidents and Part-Year Residents
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 (CAA), 2021
(Public Law 116-260) on December 27, 2020.

Additional Adjustments Required as a Result of CAA
•

Wisconsin did not adopt sections 276(a) and 278(a) of Division N of Public Law 116-260, relating to the first round of
Paycheck Protection Program (PPP) loan proceeds. Taxpayers may exclude from income the forgiveness of debt on
these PPP loan proceeds. However, taxpayers may not deduct expenses paid with PPP loan proceeds that have
been forgiven or are reasonably expected to be forgiven. The expenses must be added back to Wisconsin income in
the year incurred or paid.

•

Wisconsin did not adopt section 276(b) of Division N of Public Law 116-260, relating to forgiveness of subsequent
PPP loans. Taxpayers may deduct expenses paid with subsequent PPP loan proceeds that would otherwise be
deductible. However, taxpayers must include in Wisconsin income subsequent PPP loan proceeds that have been
forgiven.

•

Wisconsin did not adopt section 278(b) of Division N of Public Law 116-260, relating to emergency grants of economic
injury disaster loans (EIDL) and targeted EIDL advances. Taxpayers may deduct expenses paid with EIDL grants or
advances that would otherwise be deductible. However, taxpayers must include the grants or advances in Wisconsin
gross income.

•

Wisconsin did not adopt section 278(c) of Division N of Public Law 116-260, relating to subsidy for certain loan
payments. Taxpayers may deduct expenses paid with the subsidy that would otherwise be deductible. However,
taxpayers must include the subsidy in Wisconsin gross income.

•

Wisconsin did not adopt section 278(d) of Division N of Public Law 116-260, relating to grants for shuttered venue
operations. Taxpayers may deduct expenses paid with the grants that would otherwise be deductible. However,
taxpayers must include the grants in Wisconsin gross income.

Note: These additional adjustments may be made on lines 2 h, i, and j or lines 4 g, h, and i of Schedule I, Adjustments to
Convert 2020 Federal Adjusted Gross Income and Itemized Deductions to the Amounts Allowable for Wisconsin. See the
Schedule I instructions for additional information on making these adjustments.

References to Federal Form 1040-NR-EZ
Beginning with the 2020 tax year, federal Form 1040-NR-EZ is no longer available. Instead, taxpayers have been
instructions to use federal Form 1040-NR. Therefore, all references to federal Form 1040-NR-EZ in the Form 1NPR
instructions should be disregarded.

Itemized Deduction Credit
If the $300 above-the-line deduction (sec. 2204 of division A of Public Law 116-136) is claimed on line 10b of federal
Form 1040, that amount may not be claimed as an itemized deduction for federal purposes. Wisconsin adopted this
federal provision. As a result, the amount may not be claimed as an itemized deduction for purposes of Wisconsin's
itemized deduction credit. See page 32 of the Form 1NPR instructions.

1NPR

Wisconsin Income Tax for
Nonresidents and Part-Year Residents
2020

Form 1NPR Instructions
WI    file is:

	FREE: file your state tax return at no charge
	ACCURATE: it does the math for you
	SECURE: safe and secure website

Visit revenue.wi.gov to file your Wisconsin
state tax return online for FREE.
Click on WI    file to get started!

Tax Tips:

NEW IN 2020
Tax Rates Reduced – The tax rate for the first and
second tax bracket is reduced from 4% to 3.54%
and from 5.21% to 4.65%, respectively. This rate
reduction is built into the tax table on pages 52-57.
College Savings Account – The subtraction for
contributions to a Wisconsin state-sponsored
college savings account is increased to $3,340
per beneficiary ($1,670 per beneficiary if you
are married filing a separate return or a divorced
parent). See Schedule M instructions, page 8.

	

E-file for a faster refund (see page 6)

	

If you moved out of Wisconsin in 2020,
complete the Legal Residence (Domicile)
Questionnaire on page 61

	

If you have to make estimated tax payments
in 2021 and do not receive Form 1‑ES in
the mail, contact any of our offices or go to
revenue.wi.gov to get a copy of the form

Tax Returns Are Due:

Thursday
April 15, 2021

REMINDER
IRS adjustments – If the IRS adjusted any of your
federal income tax returns, you must notify the department within 90 days of any adjustment that affects
your Wisconsin income tax returns. See page 9.

Have Questions?
See page 11 for office locations and other
helpful numbers.

revenue.wi.gov
FEDERAL PRIVACY ACT  In compliance with federal law, you are hereby notified that the request for your social security number on the Wisconsin income tax return
is made under the authority of sec. 71.03(6)(a) of the Wisconsin Statutes. The disclosure of this number on your return is mandatory. It will be used for identification
purposes throughout the processing, filing, and auditing of your return and the issuance of refund checks.
I-152 (R. 02-21)

2

Table of Contents

Page

General Instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	3
•	 Resident Status . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	3
•	 Who Must File . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	4
•	 What Income Does Wisconsin Tax? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	4
•	 Which Form To File . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	5
•	 When To File . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	5
•	 How To Get An Extension Of Time To File . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	5
•	 Filing Your Return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	6
•	 Questions About Refunds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	7
•	 Amending Your Return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	 7
Special Instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	9
Tax Help / Resources . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	11
Line Instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	12
2020 Standard Deduction Table . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	 50
2020 Tax Table . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	 52
2020 Tax Computation Worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	 58
Wisconsin School District Number . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	 59
Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	 60
Legal Residence (Domicile Questionnaire) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	 61

File online.    Pay online.    Direct deposit.
www.revenue.wi.gov

General Instructions

3

Resident Status
■	 Am I a resident, a nonresident, or a part-year resident of Wisconsin?
The following will help you decide.
Full-year resident You are a full-year resident if you are domiciled in Wisconsin for all of 2020.
Nonresident You ar­e a nonresident if you aren’t domiciled in Wisconsin for any part of 2020.
Part-year resident You are a part-year resident if you are domiciled in Wisconsin for part of 2020.
■	 What is domicile?
Your domicile is the permanent legal home you intend to use for an indefinite or unlimited period, and to which, when absent, you intend to return. It is not always where you presently live. You can be physically present or residing in one state but
maintain a domicile in another. “Domicile” is often referred to as “legal residence.” You can have only one domicile at a time.
	

Your domicile, once established, is never lost unless all three of the following occur or exist:

•	 You specifically intend to abandon your old domicile and take actions consistent with such intent
•	 You intend to acquire a new domicile and take actions consistent with such intent, such as those listed in question 7 of
the questionnaire on page 61
•	 You are physically present in the new domicile
Your domicile does not change if either of the following occur:
•	 You leave your state of domicile for a brief rest or vacation
•	 You leave your state of domicile to complete a particular transaction, perform a particular contract, or fulfill a particular
engagement, but you intend to return to your state of domicile whether or not you complete the transaction, contract, or
engagement (for example, migrant workers or students)
■	 Armed forces personnel
If you were a Wisconsin resident on the date you entered military service, you are considered a Wisconsin resident during
your entire military career unless you take positive action to change your domicile to another state as described in the
above section entitled “What is domicile?”. For more information, get Fact Sheet 1118, Income Tax Information for Active
Military Personnel.
■	 Aliens
If you are considered a nonresident alien for federal tax pur­poses for the entire taxable year, you are considered a nonresident of Wisconsin. If you are considered a resident alien for federal tax purposes for all or part of the tax year, you may be
either a full-year resident, part-year resident, or nonresident of Wisconsin as follows:
•	 If you are a lawful permanent resident of the United States and you intend to remain permanently in Wisconsin, you are
considered a Wisconsin resident. You are a lawful permanent resident of the United States at any time if you have been
given the privilege, according to the immigration laws, of residing permanently in the United States as an immigrant.
	 You generally have this status if the federal government has issued you an alien registration card, also known as
Form I‑551, green card, or permanent residence card.
•	 If you are a nonimmigrant (have not been granted immigrant status by the federal government), you are considered
a nonresident of Wisconsin. Exception If you are a refugee or have been granted asylum and you intend to remain
permanently in Wisconsin, you are considered a Wisconsin resident.
Example For Wisconsin tax purposes, you must be a lawful permanent resident of the United States in order to be
considered a resident of Wisconsin. On August 1, 2020, you were issued a green card by the federal government. As
such, you are considered a Wisconsin resident as of August 1, 2020 (assuming your intent was to establish a domicile in
Wisconsin). For the 2020 tax year, you are considered a part-year resident of Wisconsin (a nonresident of Wisconsin from
January 1, 2020, through July 31, 2020, and a resident from August 1, 2020, through December 31, 2020). As a part-year
resident for 2020, you must file a 2020 Form 1NPR.
Note: Certain tax credits (for example, homestead credit and earned income credit) may not be claimed by part-year residents or nonresidents.

4

General Instructions

Example A foreign student in this country with an “F” visa under the Immigration and Nationality Act may be classified for
federal tax purposes as a nonresident alien or as a resident alien depending on his or her intended length of stay in this
country. Regardless of the student’s alien status, the student maintains his or her domicile in his or her homeland. The
student is a nonresident of Wisconsin. A student with an “F” visa cannot become domiciled in Wisconsin.

	 Who Must File
If you are a nonresident or part-year resident of Wisconsin and your gross income (or the combined gross income of you
and your spouse) is $2,000 or more for 2020, you must file a Wisconsin return. A return does not have to be filed by a
nonresident of Wisconsin if all income is exempt from tax as disaster relief work performed during a state of emergency
declared by the Governor.
Gross income means all income (before deducting expenses) reportable to Wisconsin. The income may be received in
the form of money, property, or services. It doesn’t include items that are exempt from Wisconsin income tax. For example,
it does not include U.S. government interest. For further information, see Publication 122, Tax Information for Part-year
Residents and Nonresidents of Wisconsin for 2020.
■	 Other filing requirements
You may have to file a return even if your gross income is less than $2,000. You must file a Wisconsin income tax return if:
•	 You can be claimed as a dependent on another person’s income tax return (for example, on your parent’s return) and you
have gross income of more than $1,100 which included at least $351 of unearned income. Unearned income includes
interest, dividends, capital gain distributions, etc., that are reportable to Wisconsin.
•	 You owe a Wisconsin penalty on an IRA, retirement plan, Coverdell education savings account, health savings account,
ABLE account, or Archer medical savings account.
Note: Even if you don’t have to file, if you had Wisconsin income tax withheld from your wages or you paid estimated tax
for 2020, you should file a Wisconsin return since this is the only way to get a refund. (Complete lines 1 through 32 of Form
1NPR, fill in a 0 on line 39, and complete lines 59, 60, 68, 70, 71, and 72. If the amount on line 1 differs from your Wisconsin
wages on your wage statement (Form W‑2), enclose an explanation of the difference and indicate where this income was
earned.) If you are a resident of Illinois, Indiana, Kentucky, or Michigan, see the exceptions under line 1 instructions on
page 16.

	 What Income Does Wisconsin Tax?
Full-year residents Wisconsin taxes your income from all sources.
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 aren’t a Wisconsin resident, Wisconsin taxes only your income from Wisconsin sources.
■	 What is income from Wisconsin sources?
Income from Wisconsin sources includes:
•	 Wages, salaries, commissions, and other income for services performed in Wisconsin (see the exceptions under line 1
instructions on page 16).
•	 Rents and royalties from real or tangible property located in Wisconsin, such as land, buildings, and machinery.
•	 Gains or losses from sales or other dispositions of real or tangible property located in Wisconsin, such as land, buildings,
and machinery.
•	 Profits or losses from businesses, professions, and farm operations conducted in Wisconsin, including sole proprietorships,
trusts, partnerships, limited liability companies (LLCs), and tax-option (S) corporations. For tax-option (S) corporations,
this includes capital gains, interest, and dividends passed through from a tax-option (S) corporation that is engaged in
business in Wisconsin.
•	 Income from the Wisconsin state lottery, a multijurisdictional lottery if the winning lottery ticket or lottery share was
purchased from a Wisconsin retailer, or Wisconsin pari-mutuel wager win­nings and purses. This includes all income
realized from the sale of or purchase and subsequent sale or redemption of lottery prizes if the winning tickets were
originally purchased in Wisconsin.
•	 Winnings from a casino or bingo hall located in Wisconsin and operated by a Native American tribe or band.
•	 Income derived from a covenant not to compete to the extent the covenant was based on a Wisconsin-based activity.

General Instructions

5

Service member’s spouse A service member’s spouse may elect to use the same residence as the service member
for purposes of taxation, regardless of the date on which the marriage of the spouse and the service member occurred.
However, nontaxable amounts excluded from the Wisconsin column for the service member’s spouse must still be included
in the federal column. Amounts entered in the federal column are the amounts from your federal return, as adjusted for
differences between federal and Wisconsin law. See “Column A and Column B Instructions” on page 14.

Which Form To File
If you are a nonresident or part-year resident of Wisconsin in 2020, you must file Wisconsin Form 1NPR.
If you are a full-year resident of Wisconsin in 2020, you must file Wisconsin Form 1. You can get Form 1 from any Department of Revenue office or from the department’s website at revenue.wi.gov.
Exception If you are a full-year Wisconsin resident but your spouse isn’t, and you are filing a joint return, you must file
Form 1NPR.

	 When To File
You should file as soon as you can, but not later than April 15, 2021. If you file late without an extension, you are subject
to interest at 1.5% per month, late filing fees, and penalties.
Farmers and fishers Persons who earn at least two-thirds of their gross income from farming or fishing who don’t make
payments of estimated income tax (Wisconsin Form 1-ES) must file their 2020 Wisconsin income tax returns and pay any
tax due by March 1, 2021, to avoid interest for underpayment of estimated tax.

	 How To Get An Extension Of Time To File
Your return is due April 15, 2021.
If you cannot file on time, you can get an extension. You can use any federal extension provision for Wisconsin, even if you
are filing your federal return by April 15.
You do not need to submit a request for an extension to us prior to the time you file your Wisconsin return. When you file
your Form 1NPR enclose either of the following:
•	 A copy of your federal extension application (for example, Form 4868)
•	 A statement indicating which federal extension provision you want to apply for Wisconsin (for example, the federal
automatic 6‑month extension provision)
Note: You will owe interest on any tax that you have not paid by April 15, 2021. This applies even though you may have an
extension of time to file. If you do not file your return by April 15, 2021, or during an extension period, you may have to pay
additional interest and penalties. If you expect to owe tax with your return, you can avoid the 1% per month interest charge
during the extension period by paying the tax by April 15, 2021. Submit the payment with a 2020 Wisconsin Form 1‑ES.
You can get this form from our website at revenue.wi.gov or at any Department of Revenue office. Use Form 1‑ES to make
an extension payment even if you will be filing your return electronically – do not use Form EPV. Exception: You will not
be charged interest during an extension period if (1) you served in support of Operation Freedom’s Sentinel in the United
States, (2) you qualify for a federal extension because of service in a combat zone or contingency operation, or (3) you
qualify for a federal extension due to a federally-declared disaster. See “Special Conditions” below.
If you were a farmer or fisher and you did not make estimated tax payments, you must file your return and pay any tax due
by March 1, 2021, to avoid paying interest for underpayment of estimated tax. Farmers and fishers are individuals who
earn at least two-thirds of their gross income (gross income of both spouses if married filing a joint return) from farming or
fishing. An extension of the March 1 date is not available.
Special Conditions A “Special Conditions” section is located under the name and address section on page 1 of Form 1NPR.
If you have an extension of time to file due to service in support of Operation Freedom’s Sentinel in the United States, fill
in “01” in the Special Conditions box. If you qualify for an extension because of service in a combat zone or contingency
operation, fill in “02” in the box. If you qualify for an extension because of a federally-declared disaster, fill in “03” in the box
and indicate the specific disaster on the line provided.

6

General Instructions

	 Filing Your Return
■	 E-filing (electronic filing)
Electronic filing is the fastest way to get your federal and state income tax refunds. Certain software will allow you to file
Form 1NPR electronically.
Check with your tax preparer/software to determine if you can electronically file Form 1NPR, or use the department’s free e‑file application. For more information on e‑filing, go to the department’s website at revenue.wi.gov/Pages/OnlineServices/home.aspx.
■	 Paper filing
Electronic filing (e-filing) is the fastest way to receive your refund. However, if you paper file, there are several things you
can do to ensure you receive your refund faster.
Important information:
•	 Send original copies
•	 Use black ink
•	 Clearly write your name and address using capital letters (do not use mailing labels)
•	 Do not use commas and dollar signs as they can be misread when scanned
•	 Round amounts to whole dollars
•	 Do not add cents in front of the preprinted zeros on entry lines	
•	 To indicate a negative number, use a negative sign (for example, -8300 not (8300))
•	 Print your numbers clearly:	

Do not use:

•	 If you make a mistake, erase or start over (do not cross out entries)
•	 Put entries on the lines, and do not write in the margins, above or below the lines
•	 Lines where no entry is required should be left blank (do not enter zeros)
•	 Do not draw vertical lines in entry fields (they can be read as a ”I” when scanned)
•	 Do not staple your return as stapling will delay the processing of your return and any refund
	
■	 Assembling your return
Begin by putting the four pages of Form 1NPR in numerical order. Then, attach, using a paper clip, the following in the
order listed.
	 Do not attach a Form W-RA if you are filing your return on paper. Form W-RA is used only when submitting information
for an electronically-filed return. Note: If filing Form 804, Claim for Decedent's Wisconsin Income Tax Refund, with the
return, place Form 804 on top of Form 1NPR.
1.	Payment – If you owe an amount with your return, paper clip your payment to the front of Form 1NPR, unless you are
paying by credit card or online.
2.	 Forms W-2 or 1099 – Paper clip the appropriate copy of each of your withholding statements (Forms W‑2, W‑2G, WT-11,
1042‑S, 1099‑G, 1099‑R, 1099‑MISC, and 1099-NEC, andSchedules 2K‑1, 3K‑1, and 5K‑1) to the front of Form 1NPR.
3.	 Wisconsin schedules – Copies of appropriate Wisconsin schedules and supporting documents, such as Schedule H
(homestead credit), Schedule FC or FC‑A (farmland preservation credit), Schedule CR, or Schedule RT. If you are
reporting income and expenses of a disregarded entity, attach Schedule DE, Disregarded Entity Schedule.
4.	 Amended return – Enclose Schedule AR, Explanation of Amended Return, with your amended return and all supporting
forms and schedules for items changed. (Don’t send a copy of your original return.)
5.	 Federal return – A complete copy of your federal return (Form  1040, 1040-SR, 1040NR, or 1040NR‑EZ) and its supporting
schedules and forms (such as federal Form 8886, Reportable Transaction Disclosure Statement.)
6.	 Extension form or statement – A copy of your federal extension application form or required statement if you are filing
under an extension of time to file.

General Instructions

7

7.	 Divorce decree –
	•	
Persons divorced after June 20, 1996, who compute a refund - If your divorce decree apportions any tax liability owed
to the department to your former spouse, enclose a copy of the decree with your Form 1NPR. Fill in “04” in the Special
Conditions box on page 1 of Form 1NPR. This will prevent your refund from being applied against such tax liability.
	•	
Persons divorced who file a joint return – If your divorce decree apportions any refund to you or your former spouse,
or between you and your former spouse, the department will issue the refund to the person(s) to whom the refund is
awarded under the terms of the divorce. Enclose a copy of the portion of your divorce decree that relates to the tax
refund with your Form 1NPR. Fill in “04” in the Special Conditions box on page 1 of Form 1NPR.
8.	 Injured spouse – If you are filing federal Form 8379, Injured Spouse Allocation, enclose a copy with your Form 1NPR.
Fill in “05” in the Special Conditions box on page 1 of Form 1NPR.
CAUTION Be sure to file all four pages of Form 1NPR. Send the original of your return. Do not send a photocopy.
■	 Where to File
Mail your return (an original return or amended return) to the Wisconsin Department of Revenue at:
	
(if tax is due)	
	
PO Box 268	
	
Madison WI 	
	53790-0001	

(if refund or no tax due)	
PO Box 59	
Madison WI	
53785-0001	

(if homestead credit claimed)
PO Box 34
Madison WI
53786-0001

Envelopes without enough postage will be returned to you by the post office. Your envelope may need additional postage if
it contains more than five pages or is oversized (for example, it is over ¼” thick). Also, include your complete return address.
Private Delivery Services You can use certain private delivery services approved by the IRS to meet the timely filing rule.
The approved private delivery services are listed in the instructions for your federal tax form. Items must be delivered to
Wisconsin Department of Revenue, 2135 Rimrock Rd., Madison WI 53713. Private delivery services cannot deliver items
to PO boxes. The private delivery service can tell you how to get written proof of the mailing date.
	 Questions About Refunds
Call:	
	
	

(608) 266‑8100  in Madison,	
Visit our website at: revenue.wi.gov
(414) 227‑4907  in Milwaukee,  or
1‑866‑WIS‑RFND (1‑866‑947‑7363) toll-free within the U.S. or Canada

If you need to contact us about your refund, please wait at least 12 weeks after filing your Form 1NPR. Refund information
may not be available until that time. The department may not issue a refund before March 1 unless both the individual and
the individual’s employer have filed all required returns and forms with the department for the taxable year for which the
refund was claimed.
You may call one of the numbers indicated above or write to:	
		
		
		

Mail Stop 5‑77
Department of Revenue
PO Box 8949
Madison WI 53708‑8949

If you call, you will need your social security number and the dollar amount of your refund.
An automated response is available when you call one of the numbers listed above. If you need to speak with a person,
assistance is available Monday through Friday from 7:45 a.m. to 4:15 p.m. by calling (608) 266‑2486 in Madison (longdistance charges, if applicable, will apply).
You may also get information on your refund using our secure website at revenue.wi.gov.
	 Amending Your Return
File an amended return only after you file your original return. Generally, a claim for refund must be filed within 4 years after
the unextended due date of your original return (for example, April 15, 2025, for 2020 calendar-year returns). However, a
claim for refund to recover all or part of any tax paid as a result of an office or field audit may be filed within 4 years after the
date assessed. This applies only if you paid the tax and did not file a petition for redetermination (written appeal).

General Instructions

8

If you filed an amended return with the Internal Revenue Service (IRS) or another state, you generally must also file an
amended Wisconsin return within 90 days. You must file an amended Wisconsin return if the changes affect your Wisconsin
income, any credit, or tax payable. You should also file an amended Wisconsin return to claim a refund or pay any additional
tax due even though you are not amending your federal or other state return.
	 If your original return was filed on Form 1NPR, you would file an amended return using Form 1NPR and checking the
amended return space at the top of page 1. Exception: If you incurred a net operating loss (NOL) on your 2020 Form 1NPR
and elect to carry the NOL back to 2018 and 2019, you must file Form X-NOL for the appropriate year, in addition to a
Form 1NPR for each year, to amend your return and claim a refund.
Check the space on Form 1NPR to indicate your filing status on the amended return. If you are changing from separate
returns to a joint return, both of you must sign the amended return. If there is any tax due, it must be paid in full. You cannot
change from joint to separate returns after the due date for filing your original return has passed.
If you are changing your filing status, the amount reported on line 32 of Form 1NPR as federal adjusted gross income must
be based on the same filing status used for Wisconsin. For example, you and your spouse both originally filed Form 1NPR
as married filing a separate return. You are amending to change your filing status to married filing a joint return. The amount
reported on line  32 must be taken from a federal return based on a married filing joint status. If you did not file a joint
federal return, you should prepare a pro forma federal return using a married filing joint return status. The federal adjusted
gross income and other amounts from this pro forma return are then used to complete the amended return. Follow the
Form 1NPR instructions to complete your amended return.
 If you are changing an amount on any line of Form 1NPR, fill in the corrected amount on that line. If you are not changing an amount on a line, fill in the amount from your 2020 return as originally filed or as you later amended it. If your latest
filed return was changed or audited by the department, use the corrected figures from the adjustment notice.
Sign and date your amended return in the space provided on page 4. Your spouse must also sign if it is a joint return.
	 Enclose Schedule AR with your amended Form 1NPR to explain the changes you made and the reasons for those
changes. If you owe an additional amount, enclose your check or money order for the additional tax and interest, made
payable to the Wisconsin Department of Revenue.
Mail your amended return to the address shown on Form 1NPR.
Interest is charged on additional tax owed at the rate of 1% per month from the due date of your 2020 return (April 15, 2021).
Figure the interest charge on the additional tax you owe. In the area below line 74, write in the amount of interest. Label
it “interest charge.”
	

Credit Repayments

If you are required to repay a Wisconsin credit, you must amend your Wisconsin return for the year in which you originally
claimed the credit to reduce the amount of your credit by your repayment. See below for credits for which you may have to
repay.
•	 State historic rehabilitation credit You may have to repay all or part of the state historic rehabilitation credit if you disposed of the property within 5 years after the date on which the preservation or rehabilitation work was complete or the
Wisconsin Historical Society determines that you have not complied with all of the requirements. Visit any Department of
Revenue office or contact the department’s Customer Service Bureau at (608) 266-2486 for information on determining the
amount to be repaid.
•	 Angel investment credit or early stage seed investment credit If an investment for which you claimed the angel investment credit or early stage seed investment credit in a prior year was held for less than three years, you must repay the
amount of the credit that you received related to the investment. This does not apply if the investment becomes worthless, as
determined by WEDC, during the 3-year period or if you kept the investment for at least 12 months and a bona fide liquidity
event, as determined by WEDC, occurs during the 3-year period.
•	 Supplement to federal historic rehabilitation credit Were you required to repay to the IRS a portion of the federal historic
rehabilitation credit? If yes and you claimed the same qualified rehabilitation expenditures for the Wisconsin credit, you must
repay to the department a proportionate amount of the Wisconsin credit. Visit any Department of Revenue office or contact
the department’s Customer Service Bureau at (608) 266-2486 for information on determining the amount to be repaid.
•	 Low-income housing credit If the qualified basis of the qualified development is less than the amount of the qualified basis
of the last day of the immediately preceding taxable year, you must repay an amount equal to the amount you were required
to repay to the IRS for the federal low-income housing credit.

Special Instructions

9

	Penalties for Not Filing Returns or Filing Incorrect Returns
If you do not file an income tax return which you are required to file, or if you file an incorrect return due to negligence
or fraud, penalties and interest may be assessed against you. The interest rate on delinquent taxes is 18% per year.
Civil penalties can be as much as 100% of the amount of tax not reported on the return. Criminal penalties for failing
to file or filing a false return include a fine up to $10,000 and imprisonment.

	Fraudulent or Reckless Credit Claims
Fraudulent or reckless claims for any refundable credit, including, but not limited to, the earned income credit,
homestead credit, or the veterans and surviving spouses property tax credit, are subject to filing limitations. If you
file a “fraudulent claim,” you will not be allowed to take any refundable credit for 10 years. “Fraudulent claim” means
a claim that is false or excessive and filed with fraudulent intent. If you file a “reckless claim,” you will not be allowed
to take any refundable credit for 2 years. “Reckless claim” means a claim that was improper, due to reckless or
intentional disregard of income tax law or department rules and regulations. You may also have to pay penalties.

	Internal Revenue Service and Other State Adjustments
	
Did the IRS adjust any of your federal income tax returns? If yes, you may have to notify the Department of Revenue
of such adjustments. You must notify the department if the adjustments affect your Wisconsin income, any credit, or
tax payable.
The department must be notified within 90 days after the adjustments are final. You must submit a copy of the final
federal audit report by either of the following methods:
(1)	 Including it with an amended return that reflects the federal adjustments
(2)	 Mailing the copy to:	
	
	
	

Wisconsin Department of Revenue
Audit Bureau
PO Box 8906
Madison WI 53708-8906

If you filed an amended return with the IRS or another state, you generally must also file an amended Wisconsin
return within 90 days. An amended Wisconsin return must be filed if the changes affect your Wisconsin income, any
credit, or tax payable.

	Age
If your birthday falls on January 1, 2021, you are considered to be a year older as of December 31, 2020. Example:
If you were born on January 1, 1956, you are considered to be age 65 as of December 31, 2020.

	Estimated Tax Payments Required for Next Year
If your 2021 Wisconsin income tax return will show a tax balance due to the department of $500 or more, you must
do either of the following:
•	 Make estimated tax payments for 2021 in installments beginning April 15, 2021, using 2021 Wisconsin Form 1‑ES
•	 Increase the amount of income tax withheld from your 2021 pay
For example, you may have a tax balance due with your return if you have income from which Wisconsin tax is not
withheld. If you do not make required installment payments, you may be charged interest.
For more information, contact the department’s Customer Service Bureau at (608) 266‑2486 or visit any Department
of Revenue office.
If you must file Form 1‑ES for 2021 and do not receive a form in the mail, go to our website at revenue.wi.gov to obtain
a personalized copy of Form 1‑ES. You may also visit or contact the department using one of the methods listed above.

Special Instructions

10

	 Death of a Taxpayer
A return for a taxpayer who died in 2020 should be filed on the same form which would have been used if he or she
had lived. Include only the taxpayer’s income up to the date of his or her death.
If there is no estate to probate, a surviving heir may file Form 1NPR for the person who died. If there is an estate, the
personal representative for the estate must file the return. The person filing the Form 1NPR should sign it and indicate
his or her relationship to the person who died (for example, “surviving heir” or “personal representative”). Be sure to
fill in the surviving heir’s or personal representative’s mailing address in the address area of Form 1NPR.
If the taxpayer did not have to file a return but paid estimated tax or had tax withheld, a return must be filed to get a
refund.
	 If you are filing a return on behalf of a decedent, submit Form 804, Claim for Decedent’s Wisconsin Income Tax
Refund, with the return and check the box below the special conditions box on page 1 of Form 1NPR. If you did not
submit Form 804 with the return, you were issued a refund, and you are not able to cash the refund check, complete
Form 804 and mail the completed form and refund check to the address shown on Form 804.
If your spouse died during 2020 and you did not remarry in 2020, you can file a joint return. You can also file a joint
return if your spouse died in 2021 before filing a 2020 return. A joint return should show your spouse’s 2020 income
before death and your income for all of 2020. Write “Filing as surviving spouse” in the area where you sign the return.
If someone else is the personal representative, he or she must also sign.
If the return for the decedent is filed as single, head of household, or married filing separate, fill in “06” in the Special
Conditions box and indicate the date of death on the line provided. If a joint return is being filed, fill in “06” in the box if
it is the primary taxpayer (person listed first on the tax form) who is deceased and the date of death. If it is the spouse
who is deceased, fill in “07” in the box and the date of death. If both spouses are deceased, fill in “08” in the box and
both dates of death.
If your spouse died before 2020 and you have not remarried, you must file as single or, if qualified, as head of household.
For more information about the final income tax return to be filed for a deceased person, visit any department office
or call our Customer Service Bureau at (608) 266‑2486.
	 Requesting Copies of Your Returns
The Department of Revenue will provide copies of your Wisconsin returns for prior years. Persons requesting copies
should complete the online application at tap.revenue.wi.gov/mta, then click on Quick-Links and select Request Tax
Record Copy under Income Taxes or Business Taxes. Include all required information and fee with your application.
Applicable Laws and Rules
This document provides statements or interpretations of the following laws and regulations in effect as of February 2, 2021:
26 USC 7701, 26 USC 6081, 26 USC 7508A, 26 USC 7508, 26 USC 50, 26 USC 42, 26 USC 265, 26 USC 67, 26 USC 71,
26 USC 72, 26 USC 530, 26 USC 529A, 26 USC 220, 26 USC 223, 26 USC 4975, 26 USC 6402, and ch. 71, Wis. Stats.

Tax Help / Resources

11

Tax Help and Additional Forms
You can get tax help, forms, or publications at any of the following Department of Revenue offices:
(Note: Mail completed returns to the address shown on the return.)
Customer assistance:
	 phone: (608) 266-2486
	 email: [email protected]

Appleton –
	 265 W. Northland Ave.
	 Appleton WI 54911-2016

Forms requests:
	 phone: (608) 266-1961
	 website: revenue.wi.gov

Eau Claire –
	 State Office Bldg., 718 W. Clairemont Ave.
	 Eau Claire WI 54701-4558

Madison –
	 Mail Stop 5‑77
	 2135 Rimrock Rd.
	 PO Box 8949
	 Madison WI 53708-8949

Green Bay –
	 200 N. Jefferson St., Rm. 140
	 Green Bay WI 54301-5189
The Wausau office is open on a limited schedule.

Milwaukee –
	 State Office Bldg., 819 N. 6th St., Rm. 408
	 Milwaukee WI 53203-1606

Internet Address
Our website, revenue.wi.gov, has many resources to help you with your tax needs.
	 •	 Complete electronic forms and submit them for free
	 •	 Download forms, schedules, instructions, and publications
	 •	 View answers to common questions
	 •	 Email us comments or request help
	 •	 File your return electronically
TTY Equipment – Telephone help is available using TTY equipment. Call the Wisconsin Telecommunications Relay
System at 711.
Publications Available
The following is a list of some of our publications. These publications give detailed information on specific areas of
Wisconsin tax law. You can get these publications from any department office or from our website.
Number and Title
102	 Wisconsin Tax Treatment of Tax-Option (S) Corporations and Their Shareholders
103	 Reporting Capital Gains and Losses for Wisconsin
106	 Wisconsin Tax Information for Retirees
109 	Tax Information for Married Persons Filing Separate Returns and Persons Divorced in 2020
111	 How to Get a Private Letter Ruling From the Wisconsin Department of Revenue
113	 Federal and Wisconsin Income Tax Reporting Under the Marital Property Act
117	 Guide to Wisconsin Wage Statements and Information Returns
120	 Net Operating Losses for Individuals, Estates, and Trusts
121	Reciprocity
122	 Tax Information for Part-Year Residents and Nonresidents
125	 Credit for Tax Paid to Another State
126	 How Your Retirement Benefits Are Taxed
401	 Extensions of Time to File
405	 Wisconsin Taxation Related to Native Americans
411	 Disaster Relief
503 	Wisconsin Farmland Preservation Credit
600	 Wisconsin Taxation of Lottery Winnings
601	 Wisconsin Taxation of Pari-Mutuel Wager Winnings

12

Line Instructions

Before starting your Form 1NPR, fill in your federal return and its supporting schedules. If you aren’t required to file a
federal return, list the types and amounts of your income and deductions on a separate sheet of paper and enclose it with
your Form 1NPR.
Follow these line instructions to fill in your Form 1NPR. Prepare one copy to file with the department and another for your
records.
■	 Amended return If you already filed your original return and this is an amended return, place a check mark where
indicated at the top of Form 1NPR. For more information, see Amending Your Return on page 7 of these instructions. Be
sure to enclose a copy of Schedule AR with your amended return.
■	 Period covered File the 2020 return for calendar year 2020 and fiscal years that begin in 2020. For a fiscal year, a
52‑53 week period, or a short-period return, fill in the taxable year beginning and ending dates in the taxable year space
at the top of the form. If your return is for a fiscal year, a 52‑53 week period, or a short-period, also fill in “11” in the Special
Conditions box located under the name and address area on page 1 of Form 1NPR.
■	 Name and address Print or type your legal name and address. Include your apartment number, if any. Fill in your
PO Box number only if your post office does not deliver mail to your home. If you are married filing a joint return, fill in your
spouse’s name (even if your spouse didn’t have any income). If you filed a joint return for 2019 and you are filing a joint
return for 2020 with the same spouse, be sure to enter your names and social security numbers in the same order as on
your 2019 return.
	 If you have a foreign address, enter the city name on the appropriate line. Don't enter any other information on that line,
but also complete the spaces below that line. Don't abbreviate the country name. Follow the country's practice for entering
the postal code and the name of the province, state, or county.
■	 Social security number Fill in your social security number. Also fill in your spouse’s social security number if you are
married filing a joint return or if you are married filing a separate return.
If you are an alien who has been issued an individual taxpayer identification number (ITIN), fill in your ITIN wherever your
social security number is requested.
	 ■   Special conditions Below is a list of the special condition codes that you may need to enter in the special conditions
box on Form 1NPR. Be sure to read the instruction on the page listed for each code before using it. Using the wrong code
or not using a code when appropriate could result in an incorrect tax computation or a delay in processing your return.
01	
02	
03	
04	
05	
06	
07	
08	
09	
11	
14	
15	
16	
17	
99	

Extension – Operation Freedom’s Sentinel (page 5)
Extension – Combat zone (page 5)
Extension – Federally-declared disaster (page 5)
Divorce decree (page 7)
Injured spouse (page 7)
Single decedent or primary taxpayer if joint return (page 10)
Spouse deceased if joint return (page 10)
Both taxpayers deceased (page 10)
Nonresident service member (page 15)
Fiscal filer (page 12)
Active duty reserve and National Guard military pay (page 16)
Military spouse (page 16)
Schedule RT enclosed (Schedule M instructions, page 11)
Disaster relief (pages 16 and 19)
Multiple special conditions

If more than one special condition applies, fill in “99” in the Special Conditions box and list the separate code numbers on
the line next to the box, in addition to any other information required on the line.
■	 Tax district Nonresidents – don’t fill in these lines. Part‑year and full‑year residents – check the proper box and fill
in the name of the Wisconsin city, village, or town in which you lived on December 31, 2020, or before leaving Wisconsin.
Also fill in the name of the county in which you lived.

Line Instructions

13

■	 School district number Nonresidents – don’t fill in this line. Part‑year and full‑year residents – See the list of school
district numbers on page 59. Fill in the number of the school district in which you lived on December 31, 2020, or before
leaving Wisconsin.
■	 Filing status Check one of the boxes to indicate your filing status for 2020. More than one filing status may apply to
you. If it does, choose the one that will give you the lowest tax.
If you obtained a decree of divorce or separate maintenance during 2020 or are married and will file a separate return, you
should get Publication 109, Tax Information for Married Persons Filing Separate Returns and Persons Divorced in 2020.
This publication has information on what income you must report.
Single You may check the “single” box if any of the following was true on December 31, 2020:
•	 You were never married
•	 You were legally separated under a final decree of divorce or separate maintenance
•	 You were widowed before January 1, 2020, and did not remarry in 2020
Nonresident aliens filing federal Form 1040NR You can’t consider yourself single if you were married but lived apart
from your spouse.
Married filing joint return Most married couples will pay less tax if they file a joint return. You may check the “married
filing a joint return” box if any of the following is true.
•	 You were married as of December 31, 2020
•	 Your spouse died in 2020 and you did not remarry in 2020
•	 You were married at the end of 2020, and your spouse died in 2021 before filing a 2020 return
A married couple may file a joint return even if only one had income or if they did not live together all year. Both spouses
must sign the return, and both are responsible for any tax due on the return. This means that if one spouse does not pay
the tax due, the other may have to.
You can’t file a joint return if either you or your spouse were a non­resident alien at any time during 2020. You also can’t
file a joint return if you and your spouse have different tax years.
Exception If at the end of 2020 one spouse was a dual-status or nonresident alien and the other spouse was a U.S.
citizen or a resident alien, you may be able to file a joint return. In order to file a joint return, you must elect to treat the
nonresident alien spouse as a U.S. resident. If you do file a joint return, you and your spouse must report your combined
worldwide income as your federal income. Note: Even though electing to be treated as a U.S. resident, the nonresident
alien spouse is considered a nonresident of Wisconsin.
If you file a joint return, you may not, after the due date for filing that return, amend it to file as married filing separate return.
Married filing separate return A joint return usually produces the lowest tax, but you and your spouse may be among
the few married couples for whom separate returns are better. This will require filing two returns, one for each spouse.
If you file a separate return, print or type your spouse’s social security number in the space at the top of the form and full
name on the line provided. If you file a separate return, you and your spouse can amend it to file as married filing a joint
return within four years after the unextended due date of the return.
Head of household If you qualify to file your federal return as head of household, you may also file as head of household
for Wisconsin. Unmarried individuals who paid over half the cost of keeping up a home for a qualifying person (such as a
child or parent) may be able to use this filing status.
Certain married persons who lived apart from their spouse for the last 6 months of 2020 who paid over half the cost of
keeping up a home that was the main home of their child, stepchild, or foster child for more than half of 2020 may be able to
use this status. If you do not have to file a federal return, visit any department office or contact the department’s Customer
Service Bureau at (608) 266-2486 to see if you qualify. If you file your federal return as a qualifying widow(er), you may file
your Wisconsin return as head of household.
	
	 If you qualify to file as head of household and are NOT married, check "Head of household, NOT married".
	 If you are married and qualify to file as head of household, be sure to check “Head of household, married”. Also, fill in
your spouse’s social security number in the space next to the name area and fill in your spouse’s name in the spaces above
the head of household line.

14

Line Instructions

■	 Resident status Check the resident status to indicate your resident status in 2020. If you are married filing a joint
return, also check one of the spaces to indicate your spouse’s resident status in 2020. See the definitions on page 3.
If you are a nonresident of Wisconsin, also indicate in the space provided the 2-letter postal abbreviation for your state of
legal residence. If you are a resident of a foreign country, fill in “99”.
Legal residence (domicile) questionnaire If you changed your domicile from Wisconsin during 2019 or 2020 and you
did not previously complete a questionnaire for that change, fill in the questionnaire on page 61.

	Column A and Column B Instructions
Form 1NPR has two columns for figures.
Column A
Column A is labeled “Federal column.” In this column, lines 1‑32, fill in the amounts reported on your federal return.
	 If you are filing federal Form 1040NR or 1040NR-EZ, fill in the amounts from each line on page 1 of Form 1040NR
(lines 3‑10 of Form 1040NR-EZ) on the corresponding line on Form 1NPR. If there is no corresponding line on Form 1NPR
for an income or adjustment item, include the income item on line 15, and the adjustment item on line 29 of Form 1NPR.
The amount reported on line 1c of Form 1040NR or line 6 of Form 1040NR‑EZ (income exempt by a treaty) should not be
carried over to Form 1NPR.
Exceptions
•	 If you are using a different filing status for Wisconsin and federal purposes, the amounts you enter in column A cannot
be taken from the federal return you file with the IRS. If you file a joint return for Wisconsin but separate returns for the
IRS, report in column A the amounts you would report on a federal return using a married filing joint status. (For example,
you reported $15,000 of wages on your separate federal return and your spouse reported $20,000 of wages on his/her
separate federal return. If you file a joint Wisconsin return, report $35,000 of wages in column A.) If you file separate
returns for Wisconsin but you’re filing a joint return for the IRS, report in column A the amounts you would report on a
federal return using a married filing separate status.
•	 The federal income that you must use to complete column A of Form 1NPR may not always be the same as the amount
reported on your federal Form 1040 or 1040-SR. Differences between federal and Wisconsin law may occur because
Wisconsin uses the federal law as amended to December 31, 2017, with certain exceptions.
A list of certain provisions of federal law that may not be used for Wisconsin purposes for 2020 can be found in the instructions for Wisconsin Schedule I. The following is a list of the items that may affect the largest number of taxpayers.
•	 Bonus depreciation
•	 Excess business losses
If any provision of federal law that does not apply for Wisconsin affects your federal adjusted gross income, complete
Wisconsin Schedule I and enclose it with your Form 1NPR. The amount you fill in on lines 1 through 32 of Form 1NPR
(and amounts filled in on Schedule 1 on page 4 of Form 1NPR) should be the revised amount from Schedule I.
To the extent Schedule I adjustments in a prior year affect income or expense items in 2020, you must also make
adjustments on Schedule I for 2020. If an adjustment was made to depreciation, amortization, or sec. 179 expense on
your 2014 or later Schedule I, you may also have to make an adjustment on Schedule I for 2020. For example, you had
to make an adjustment on Schedule I because Wisconsin did not allow bonus depreciation. You must continue to make
an adjustment on Schedule I each year until the depreciable asset is fully depreciated or you sell or otherwise dispose
of the asset. This does not apply to property that was being depreciated or amortized and was placed in service in a
taxable year beginning before January 1, 2014.
You may also have to fill in Schedule I if you sold property during 2020, and the gain or loss from the sale is different
for federal and Wisconsin purposes due to Schedule I adjustments made in a prior year. This does not apply to property
that was being depreciated or amortized and was placed in service in a taxable year beginning before January 1, 2014.
Gain or loss on such property is the same for federal and Wisconsin tax purposes. See the instructions for Schedule I
for more information.

Line Instructions

15

Column A and Column B Instructions – continued

Column B
Column B on Form 1NPR is labeled “Wisconsin column.” In this column, fill in the amounts that apply to Wisconsin.
Your federal income may include items that aren’t taxable or deductible for Wisconsin, or it may not include items that are
taxable or deductible for Wisconsin. You may have to add or subtract these items from your federal income to arrive at the
correct Wisconsin income.
Those differences between federal and Wisconsin income (called “modifications”) that may affect the amounts you report
on more than one line of Form 1NPR are explained below. Differences that affect a particular line of Form 1NPR are
explained in the instructions for that line.

Modifications for differences between federal and Wisconsin income
■	 Differences in federal and Wisconsin basis of property If you sell (or otherwise dispose of) property where the
federal basis is greater than the Wisconsin basis due to a previous gain on the sale of an asset being deferred because
gain was invested in a “qualified new business venture” or a “qualified Wisconsin business”, you must complete Part I of
Wisconsin Schedule T. If gain on the sale of an investment in a “qualified Wisconsin business” qualifies to be excluded
from income, you must also complete Schedule QI to determine the nontaxable gain. Enclose the completed Schedule T
and/or QI with your Form 1NPR.
If you sell (or otherwise dispose of) property that can’t be depreciated or amortized, such as land, stocks, bonds, or an
interest in a partnership, which has a different basis for federal and Wisconsin purposes, you must complete Wisconsin
Schedule T. Enclose the completed Schedule T with Form 1NPR.
Caution If the difference in basis is due to the difference in the federal and Wisconsin definition of the Internal Revenue
Code (IRC), use Schedule I to adjust for the difference in basis rather than Schedule T.
■ 	 Differences in federal and Wisconsin reporting of marital property (community) income If you are married and
are filing a separate return for Wisconsin purposes or were divorced during 2020, you may have to report a different amount
of income on your Form 1NPR than on your federal return. For more information, get Publication 109, Tax Information for
Married Persons Filing Separate Returns and Persons Divorced in 2020.
■	 Medical care insurance You may be able to subtract all or a portion of the cost of your medical care insurance. See
instructions for line 23 if you are self-employed or complete Schedule M for all others who paid for medical care insurance.
	 Rounding off to whole dollars Form 1NPR has preprinted zeros in the place used to enter cents. All amounts filled
in on the form should be rounded to the nearest dollar. Drop amounts under 50¢ and increase amounts that are 50¢ or
more to the next dollar. For example, $129.39 becomes $129 and $236.50 becomes $237. When you round off, do so for
all amounts. But if you have to add two or more amounts to figure the amount to fill in on a line, include cents when adding
and only round off the total.
If completing the form by hand, do not use commas when filling in amounts.

	Line 1	

Wages, Salaries, Tips, Etc.

Column A
Federal column Fill in the amount from line 1 of federal Form 1040 or 1040-SR.
Exception If you were a member of the U.S. uniformed services, do not include military compensation received during
a period of time in which you were a nonresident of Wisconsin on line 1, federal column. If you meet this exception, fill in
“09” in the Special Conditions box on page 1 of Form 1NPR. Write the amount of military compensation on the line next
to the box. This does not apply to Wisconsin residents who are stationed outside Wisconsin. (See page 3 for information
on Armed Forces Personnel.)
Column B

Wisconsin column Nonresidents – fill in the amount received for working in Wisconsin (see Exceptions on the next
page). If that amount differs from your Wisconsin wages on your wage statement (Form W‑2), enclose an explanation of
the difference and indicate where this income was earned. If you are retired on disability, do not fill in any disability income.

16

Line Instructions

Line 1 – Wages, Salaries, Tips, Etc. – continued

Part-year and full-year residents – figure the amount received for working in and outside Wisconsin while a Wisconsin
resident. Add to that figure the amount received for working in Wisconsin while a nonresident. If the total differs from your
Wisconsin wages on your wage statement (Form W‑2), enclose an explanation of the difference and indicate where this
income was earned. If you are retired on disability, include the amount of disability income received while you were a
Wisconsin resident.

Exceptions
■	 Income of Military Spouse Income from services performed in Wisconsin by a nonresident spouse of a service
member is not taxable to Wisconsin if the spouse is in Wisconsin solely to be with the service member serving in Wisconsin
under military orders (Note: Even though the nonresident spouse’s wages may not be taxable to Wisconsin, they would be
taxable to the nonresident spouse’s state of legal residence.) If you meet this exception, fill in “15” in the Special Conditions
box on page 1 of Form 1NPR.
Nonresident military spouses may claim an exemption from Wisconsin withholding. See Form W‑221, Nonresident Military
Spouse Withholding Exemption.
■	 Residents of Illinois, Indiana, Kentucky, or Michigan Don’t include on line 1, column B, wages earned while a
resident of one of these states. Under agreements with these 4 states, Wisconsin doesn’t tax the wages of their residents.
If your only Wisconsin income is wages earned in Wisconsin while you were a resident of one of the above states, and
you are filing to get a refund of Wisconsin tax withheld in error, fill in 0 on lines 1 and 31, column B. Fill in the Wisconsin
tax withheld from your wages on lines  59, 70, 71, and 72. Enclose your Wisconsin Form W-2(s). Sign your return (both
spouses if filing a joint return).
■	 Disaster Relief Work If you are a nonresident of Wisconsin and your only Wisconsin income is from disaster relief
work performed in connection with a state of emergency declared by the governor, don’t include on line 1, column B, wages
earned from the disaster relief work. If you are filing to get a refund of Wisconsin tax withheld in error, fill in 0 on lines 1
and 31, column B. Fill in the Wisconsin tax withheld from your wages on lines 59, 70, 71, and 72. Sign your return (both
spouses if filing a joint return). Enclose your Wisconsin Form W-2(s). If you meet this exception, fill in “17” in the Special
Conditions box on page 1 of Form 1NPR.
■	 Nonqualified Deferred Compensation See the instructions for line 10, column B, for information on the taxation of
income received while a nonresident of Wisconsin from a nonqualified deferred compensation plan.

Modifications
■	 Reserve or National Guard members If you were a member of the Reserves or National Guard and served on active
duty, do not include on line 1, column B, any military pay that is included on your Form W‑2 and that was (1) received from
the federal government, (2) received after being called into active federal service or into special state service authorized by
the federal Department of Defense, and (3) paid to you for a period of time during which you were on active duty. If you are
claiming this subtraction, fill in “14” in the Special Conditions box on page 1 of Form 1NPR.
Caution This subtraction only applies to members of the Reserves or National Guard who are called into active federal
service under 10 USC 12302(a) or 10 USC 12304 or into special state service under 32 USC 502(f). It does not apply to
pay that members of the Reserves and National Guard receive for weekend and two-week annual training or to a person
serving on active or full-time duty in the active guard reserve (AGR) program.
■	 Disability income exclusion for part-year and full-year resi­dents If you retired on permanent and total disability and
have included your disability income on your federal return, you may be able to sub­tract up to $5,200 of your disability income.
You must meet all these tests:
1.	 You didn’t reach mandatory retirement age before January 1, 2020
2.	 You were under age 65 on December 31, 2020
3.	 You were permanently or totally disabled on one of the following dates:
	 a.	 The date you retired
	 b.	 January 1, 1976, or January 1, 1977, if you retired before January 1, 1977, on disability or under circumstances which
entitled you to retire on disability
4.	 If you were married at the end of 2020, you must file a joint return with your spouse
5.	 You were a Wisconsin resident when you received the disability income
6.	 You did not in any year prior to 1984 choose to treat your disability income as a pension instead of taking the exclusion
7.	 Your federal adjusted gross income is less than $20,200 ($25,400 if married and both spouses are eligible)

Line Instructions

17

Line 1 – Wages, Salaries, Tips, Etc. – continued

Figure your exclusion on Wisconsin Schedule 2440W, Disability Income Exclusion. See page 11 for information on how
to get Schedule 2440W. Full-year residents – subtract from the disability income included on your federal Form 1040
or 1040-SR, the exclusion from line 6 of Schedule 2440W. Pa