Wisconsin State Tax Return

Wisconsin Individual Income Tax Provisions

Wisconsin assesses individual income tax to residents using a joint filing system, which allows both spouses in a married couple to combine their income into a single amount to be taxed. This complies with the federal governments theory that a family is one single economic entity, and therefore should be taxed as such.

The tax base for Wisconsin state income tax begins with the federal adjusted gross income of the taxpayer, though several differences exist between the state and federal laws.

Exemptions

Certain sources of income are exempt from inclusion in the tax base. These include:

• Interest from U.S. Government bonds
• 60% of farm assets and 30% of other long-term assets
• Gains from qualified small business stock and family businesses
• Up to $5,000 in private pension income if person is 65+, subject to income limits
• Up to $5,000 in public and civil service income pensions, unless the taxpayer was a member before 1964 (full exclusion)
• Military pension
• Active duty military CZE and certain pay of Reservists and National Guard members
• All income of a service member killed in a combat zone
• Social Security benefits
• Up to $5,200 in disability income

Deductions

Wisconsin has a sliding scale standard deduction based on filing status as follows:

• Single: $9,930 deduction phased out between income of $14,310 - $97,060
• Head of Household: $12,820 phased out at incomes between $14,310 - $97,060
• Married filing Jointly: $17,880 phased out between $20,090 - $110,493
• Married filing single: $8,490 phased out between $9,540-$52,466

Itemized deductions have a 5% credit after subtracting the sliding scale standard deduction. Additional deductions exist for:

• Certain medical and health insurance premiums
• Contributions and distributions from a state college savings program
• Higher education expenses
• Adoption expenses
• Organ donation
• Child-care costs
• Incentive payments to landowners allowing ATVs on their land
• Certain legislative per diems
• Small business deduction for addition of jobs
• Net capital loss deduction up to $500

2023 Wisconsin Tax Rates

• Single
• Married Filing Jointly
• Married Filing Separately
• Head of Household

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Wisconsin	Services Available
Preparation	Preparation of a state tax return for Wisconsin is available for $29.95.
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Filing Deadline	4/18/2023

WI Counties	WI Cities
Adams	Adams, Arkdale, Dellwood, Friendship, Grand Marsh
Ashland	Ashland, Butternut, Clam Lake, Glidden, High Bridge, La Pointe, Marengo, Mellen, Odanah
Barron	Almena, Barron, Barronett, Brill, Cameron, Chetek, Comstock, Cumberland, Dallas, Haugen, Hillsdale, Mikana, Prairie Farm, Rice Lake, Turtle Lake
Bayfield	Bayfield, Benoit, Cable, Cornucopia, Drummond, Grand View, Herbster, Iron River, Mason, Port Wing, Washburn
Brown	De Pere, Denmark, Green Bay, Greenleaf, New Franken, Oneida, Pulaski, Suamico, Wrightstown
Buffalo	Alma, Cochrane, Fountain City, Gilmanton, Mondovi, Nelson
Burnett	Danbury, Grantsburg, Hertel, Siren, Webster
Calumet	Brillion, Chilton, Forest Junction, Hilbert, New Holstein, Potter, Sherwood, Stockbridge
Chippewa	Bloomer, Boyd, Cadott, Chippewa Falls, Cornell, Holcombe, Jim Falls, New Auburn, Stanley
Clark	Abbotsford, Chili, Colby, Curtiss, Dorchester, Granton, Greenwood, Humbird, Loyal, Neillsville, Owen, Thorp, Willard, Withee
Columbia	Arlington, Cambria, Columbus, Doylestown, Fall River, Friesland, Lodi, Pardeeville, Portage, Poynette, Randolph, Rio, Wisconsin Dells, Wyocena
Crawford	Eastman, Ferryville, Gays Mills, Lynxville, Mount Sterling, Prairie du Chien, Seneca, Soldiers Grove, Steuben, Wauzeka
Dane	Belleville, Black Earth, Blue Mounds, Cambridge, Cottage Grove, Cross Plains, Dane, De Forest, Deerfield, Madison, Marshall, Mazomanie, McFarland, Middleton, Morrisonville, Mount Horeb, Oregon, Stoughton, Sun Prairie, Verona, Waunakee, Windsor
Dodge	Ashippun, Beaver Dam, Brownsville, Burnett, Clyman, Fox Lake, Horicon, Hustisford, Iron Ridge, Juneau, Lebanon, Lomira, Lowell, Mayville, Neosho, Randolph, Reeseville, Rubicon, Theresa, Watertown, Waupun, Woodland
Door	Baileys Harbor, Brussels, Egg Harbor, Ellison Bay, Ephraim, Fish Creek, Forestville, Maplewood, Sister Bay, Sturgeon Bay, Washington Island
Douglas	Brule, Foxboro, Gordon, Hawthorne, Lake Nebagamon, Maple, Poplar, Solon Springs, South Range, Superior, Wascott
Dunn	Boyceville, Colfax, Downing, Downsville, Eau Galle, Elk Mound, Knapp, Menomonie, Ridgeland, Rock Falls, Sand Creek, Wheeler
Eau Claire	Altoona, Augusta, Eau Claire, Fairchild, Fall Creek
Florence	Fence, Florence, Long Lake
Fond du Lac	Brandon, Campbellsport, Eden, Eldorado, Fairwater, Fond du Lac, Malone, Mount Calvary, Oakfield, Ripon, Rosendale, Saint Cloud, Van Dyne
Forest	Argonne, Armstrong Creek, Crandon, Laona, Wabeno
Grant	Bagley, Beetown, Bloomington, Boscobel, Cassville, Cuba City, Dickeyville, Fennimore, Glen Haven, Hazel Green, Kieler, Lancaster, Livingston, Montfort, Mount Hope, Muscoda, Patch Grove, Platteville, Potosi, Sinsinawa, Stitzer, Woodman
Green	Albany, Brodhead, Brooklyn, Browntown, Juda, Monroe, Monticello, New Glarus
Green Lake	Berlin, Dalton, Green Lake, Kingston, Markesan, Marquette, Princeton
Iowa	Arena, Avoca, Barneveld, Cobb, Dodgeville, Edmund, Highland, Hollandale, Linden, Mineral Point, Rewey, Ridgeway
Iron	Gile, Hurley, Iron Belt, Mercer, Montreal, Saxon, Upson
Jackson	Alma Center, Black River Falls, Hixton, Melrose, Merrillan, Millston, Taylor
Jefferson	Fort Atkinson, Helenville, Ixonia, Jefferson, Johnson Creek, Lake Mills, Palmyra, Sullivan, Waterloo, Watertown
Juneau	Camp Douglas, Elroy, Hustler, Lyndon Station, Mather, Mauston, Necedah, New Lisbon, Union Center, Wonewoc
Kenosha	Bassett, Benet Lake, Bristol, Camp Lake, Kenosha, New Munster, Pleasant Prairie, Powers Lake, Salem, Silver Lake, Somers, Trevor, Twin Lakes, Wilmot, Woodworth
Kewaunee	Algoma, Casco, Kewaunee, Luxemburg
La Crosse	Bangor, Holmen, La Crosse, Mindoro, Onalaska, Rockland, West Salem
Lafayette	Argyle, Belmont, Benton, Blanchardville, Darlington, Gratiot, Shullsburg, South Wayne, Woodford
Langlade	Antigo, Bryant, Deerbrook, Elcho, Elton, Kempster, Pearson, Phlox, Pickerel, Summit Lake, White Lake
Lincoln	Gleason, Heafford Junction, Irma, Merrill, Tomahawk
Manitowoc	Branch, Cleveland, Collins, Francis Creek, Kellnersville, Kiel, Manitowoc, Maribel, Mishicot, Newton, Reedsville, Saint Nazianz, Tisch Mills, Two Rivers, Valders, Whitelaw
Marathon	Aniwa, Athens, Brokaw, Edgar, Eland, Elderon, Galloway, Hatley, Marathon, Mosinee, Ringle, Rothschild, Schofield, Spencer, Stratford, Unity, Wausau
Marinette	Amberg, Athelstane, Coleman, Crivitz, Dunbar, Goodman, Marinette, Niagara, Pembine, Peshtigo, Porterfield, Pound, Wausaukee
Marquette	Briggsville, Endeavor, Montello, Neshkoro, Oxford, Packwaukee, Westfield
Menominee	Keshena, Neopit
Milwaukee	Cudahy, Franklin, Greendale, Hales Corners, Milwaukee, Oak Creek, South Milwaukee
Monroe	Cashton, Cataract, Kendall, Norwalk, Oakdale, Sparta, Tomah, Tunnel City, Warrens, Wilton
Oconto	Abrams, Gillett, Lakewood, Lena, Little Suamico, Mountain, Oconto, Oconto Falls, Sobieski, Suring, Townsend
Oneida	Harshaw, Hazelhurst, Lake Tomahawk, McNaughton, Minocqua, Pelican Lake, Rhinelander, Three Lakes, Tripoli, Woodruff
Outagamie	Appleton, Bear Creek, Black Creek, Combined Locks, Dale, Freedom, Greenville, Hortonville, Kaukauna, Kimberly, Little Chute, Medina, Nichols, Seymour, Shiocton
Ozaukee	Belgium, Cedarburg, Fredonia, Grafton, Mequon, Port Washington, Saukville, Thiensville
Pepin	Arkansaw, Durand, Pepin, Stockholm
Pierce	Bay City, Beldenville, East Ellsworth, Ellsworth, Elmwood, Hager City, Maiden Rock, Plum City, Prescott, River Falls, Spring Valley
Polk	Amery, Balsam Lake, Centuria, Clayton, Clear Lake, Cushing, Dresser, Frederic, Lewis, Luck, Milltown, Osceola, Saint Croix Falls, Star Prairie
Portage	Almond, Amherst, Amherst Junction, Bancroft, Custer, Junction City, Nelsonville, Plover, Rosholt, Stevens Point
Price	Brantwood, Catawba, Fifield, Kennan, Ogema, Park Falls, Phillips, Prentice
Racine	Burlington, Caledonia, Franksville, Kansasville, Racine, Rochester, Sturtevant, Union Grove, Waterford
Richland	Blue River, Cazenovia, Gotham, Lone Rock, Richland Center, Sextonville, Viola
Rock	Afton, Avalon, Beloit, Clinton, Edgerton, Evansville, Footville, Hanover, Janesville, Milton, Orfordville
Rusk	Bruce, Conrath, Glen Flora, Hawkins, Ladysmith, Sheldon, Tony, Weyerhaeuser
Saint Croix	Baldwin, Deer Park, Emerald, Glenwood City, Hammond, Houlton, Hudson, New Richmond, Roberts, Somerset, Wilson, Woodville
Sauk	Baraboo, Hillpoint, La Valle, Lake Delton, Lime Ridge, Loganville, Merrimac, North Freedom, Plain, Prairie du Sac, Reedsburg, Rock Springs, Sauk City, Spring Green
Sawyer	Couderay, Edgewater, Exeland, Hayward, Ojibwa, Radisson, Stone Lake, Winter
Shawano	Birnamwood, Bonduel, Bowler, Caroline, Cecil, Green Valley, Gresham, Krakow, Leopolis, Mattoon, Shawano, Tigerton, Tilleda, Wittenberg, Zachow
Sheboygan	Adell, Cascade, Cedar Grove, Elkhart Lake, Glenbeulah, Greenbush, Hingham, Kohler, Oostburg, Plymouth, Random Lake, Sheboygan, Sheboygan Falls, Waldo
Taylor	Gilman, Hannibal, Jump River, Lublin, Medford, Rib Lake, Stetsonville, Westboro
Trempealeau	Arcadia, Blair, Dodge, Eleva, Ettrick, Galesville, Independence, Osseo, Pigeon Falls, Strum, Trempealeau, Whitehall
Vernon	Chaseburg, Coon Valley, De Soto, Genoa, Hillsboro, La Farge, Ontario, Readstown, Stoddard, Viroqua, Westby
Vilas	Boulder Junction, Conover, Eagle River, Lac du Flambeau, Land O Lakes, Manitowish Waters, Phelps, Presque Isle, Saint Germain, Sayner, Star Lake
Walworth	Darien, Delavan, East Troy, Elkhorn, Fontana, Genoa City, Honey Creek, Lake Geneva, Lyons, Pell Lake, Sharon, Springfield, Walworth, Whitewater, Williams Bay, Zenda
Washburn	Birchwood, Minong, Sarona, Shell Lake, Spooner, Springbrook, Trego
Washington	Allenton, Colgate, Germantown, Hartford, Hubertus, Jackson, Kewaskum, Newburg, Richfield, Slinger, West Bend
Waukesha	Big Bend, Brookfield, Butler, Delafield, Dousman, Eagle, Elm Grove, Genesee Depot, Hartland, Lannon, Menomonee Falls, Merton, Mukwonago, Muskego, Nashotah, New Berlin, North Lake, North Prairie, Oconomowoc, Okauchee, Pewaukee, Sussex, Wales, Waukesha
Waupaca	Big Falls, Clintonville, Embarrass, Fremont, Iola, King, Manawa, Marion, New London, Ogdensburg, Readfield, Royalton, Scandinavia, Waupaca, Weyauwega
Waushara	Coloma, Hancock, Pine River, Plainfield, Poy Sippi, Redgranite, Saxeville, Wautoma, Wild Rose
Winnebago	Butte des Morts, Eureka, Larsen, Menasha, Neenah, Omro, Oshkosh, Pickett, Waukau, Winnebago, Winneconne
Wood	Arpin, Auburndale, Babcock, Blenker, Hewitt, Marshfield, Milladore, Nekoosa, Pittsville, Port Edwards, Rudolph, Vesper, Wisconsin Rapids