Instruction Updates
• December 21, 2023 – Corrected the dollar amount in column (d) of Section A for the Tax
Computation worksheet on page 57. The subtraction amount for income
of $304,170 or more is $7,520.96, not $7,502.96.
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Instruction Updates
• December 21, 2023 – Corrected the dollar amount in column (d) of Section A for the Tax
Computation worksheet on page 57. The subtraction amount for income
of $304,170 or more is $7,520.96, not $7,502.96.
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Wisconsin Income Tax for
Nonresidents and Part-Year Residents
1NPR
Form 1NPR Instructions 2023
Registering for My Tax Account allows you to:
MY TAX
• Sign up for Wisconsin Identity Protection PIN (see page 47)
• View/schedule estimated payments and cancel previously
scheduled payments
• Opt in to get email from DOR – no need to wait for the mail ACCOUNT
• Check refund status and more
revenue.wi.gov
New in 2023 Tax Tips:
Wisconsin eFile – The department's eFile application has E-file for a faster refund (see page 6)
been discontinued for 2023 and onward. The department's
new service, WisTax, does not support the Form 1NPR. For If you moved out of Wisconsin in 2023, complete
2023, the Form 1NPR must be filed by paper or using a third- the Legal Residence (Domicile) Questionnaire on
party tax software. page 60
College Savings Account – The subtraction for contributions If you have to make estimated tax payments in 2024
to a Wisconsin state-sponsored college savings account is and do not receive Form 1-ES in the mail, contact
increased to $3,860 per beneficiary ($1,930 per beneficiary if any of our offices or use our estimated income tax
you are married filing a separate return or a divorced parent). interactive voucher on our website to get a copy of
See the Schedule CS instructions. the form
Tax Rates Reduced – The tax rates for the first and second
income brackets were reduced. The new tax rates for those
brackets are 3.5% and 4.4% respectively.
Tax returns are due:
Capital Loss Deduction – The maximum deduction for a
net capital loss has increased from $500 to $3,000 for most Monday
taxpayers. If you are married and file a separate return, the
maximum deduction is $1,500. April 15, 2024
Form 1NPR Redesigned – The need to report some income
adjustments on Schedule M, Additions to and Subtraction
from Income has been removed. The reporting of income
from a pass-through entity on line 11, column B, of Form
1NPR has changed. See the Form 1NPR and Schedule M Have questions?
instructions for more information.
See page 13 for office locations and other
helpful numbers.
Reminder
IRS adjustments – If the IRS adjusted any of your federal
income tax returns, you must notify us within 180 days of any
adjustment affecting your Wisconsin income tax returns. See
page 11.
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 issuing refund checks.
I-152
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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 .......................................... 8
• Amending Your Return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
Special Instructions ................................................ 11
Tax Help / Resources ............................................... 13
Line Instructions ................................................... 14
2023 Standard Deduction Table ....................................... 48
2023 Tax Table .................................................... 51
2023 Tax Computation Worksheet ..................................... 57
Wisconsin School District Number ..................................... 58
Index ............................................................ 59
Legal Residence (Domicile Questionnaire) ............................... 60
File online. Pay online. Direct deposit.
www.revenue.wi.gov
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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 2023.
Nonresident You ar e a nonresident if you aren’t domiciled in Wisconsin for any part of 2023.
Part-year resident You are a part-year resident if you are domiciled in Wisconsin for part of 2023.
Exception If you are a service member or their spouse and you elect to treat Wisconsin as your state of residency
under 50 U.S.C. 4001, you are considered a full-year resident of Wisconsin regardless of where you are domiciled and
should follow the instructions for full-year residents of this state. Conversely, electing a different state as your state
of residence will make you a nonresident of Wisconsin. If a joint return is being filed and both the service member
and their spouse are a normal full-year resident of Wisconsin or elect Wisconsin as their state of residency under 50
U.S.C. 4001, then Wisconsin Form 1 should be used.
■ 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 60
• 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?” or you qualify and make an election to be a resident of another state
under 50 U.S.C. 4001. For more information, get Publication 128, Wisconsin Tax Information for Military Personnel
and Veterans.
■ Aliens
If you are considered a nonresident alien for federal tax pur poses 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 non immigrant (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.
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| 4 General Instructions 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, 2023, you were issued a green card by the federal government. As such, you are considered a Wisconsin resident as of August 1, 2023 (assuming your intent was to establish a domicile in Wisconsin). For the 2023 tax year, you are considered a part-year resident of Wisconsin (a nonresident of Wisconsin from January 1, 2023, through July 31, 2023, and a resident from August 1, 2023, through December 31, 2023). As a part-year resident for 2023, you must file a 2023 Form 1NPR. Note: Certain tax credits (for example, homestead credit and earned income credit) may not be claimed by part-year residents or nonresidents. 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 their intended length of stay in this country. Regardless of the student’s alien status, the student maintains their domicile in their 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 from Wisconsin sources (or the combined Wisconsin source gross income of you and your spouse) is $2,000 or more for 2023, you must file a Wis- consin 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 2023. ■ 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 $1,250 which included at least $401 of unearned income. Unearned in- come 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 2023, you should file a Wisconsin return since this is the only way to get a refund. (Complete lines 1 through 31 of Form 1NPR, fill in a 0 on line 38, and complete lines 58, 59, 67, 69, 70, and 71. If the amount on line 1 differs from your Wisconsin wages on your wage statement (Form W-2), include 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 the line 1 instructions on page 17. 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 the line 1 instructions on page 17). |
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General Instructions 5
• 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 win nings 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.
Service member’s spouse Under 50 U.S.C. 4001, a service member’s spouse may elect to use one of three options
as their state of residence for purposes of taxation, regardless of the date on which the marriage of the spouse and
the service member occurred. Get Publication 128, Wisconsin Tax Information for Military Personnel and Veterans,
for more information. 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 16.
Which Form To File
If you are a nonresident or part-year resident of Wisconsin in 2023, you must file Wisconsin Form 1NPR.
If you are a full-year resident of Wisconsin in 2023 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, 2024. 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 2023 Wisconsin income tax returns
and pay any tax due by March 1, 2024, to avoid interest for underpayment of estimated tax.
How To Get An Extension Of Time To File
Your return is due April 15, 2024.
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 include 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, 2024. This applies even though you may
have an extension of time to file. If you do not file your return by April 15, 2024, or during an extension period, you
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| 6 General Instructions 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, 2024. Submit the payment with a 2023 Wisconsin Form 1-ES. You can get this form from any Department of Revenue office or use our estimated income tax interactive voucher on our website. Use Form 1-ES to make an extension payment even if you will be filing your return electronically – do not use Form PV. Exception: You will not be charged interest during an extension period if (1) you served in support of Operation Enduring 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” on the following page. 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, 2024, 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 Enduring 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 a 2-month extension because you live outside or are on duty in military or naval service outside the United States and Puerto Rico on the due date of the return, fill in "18" 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. 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. 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" or a ”1” 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. |
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General Instructions 7
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, and Schedules 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 – IncludeSchedule,Explanation, with yourAR amended return and all sup-of Amended Return
porting 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, or 1040NR) 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.
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, include 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. Include 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, include 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) (if refund or no tax due) (if homestead credit claimed)
PO Box 268 PO Box 59 PO Box 34
Madison WI Madison WI Madison WI
53790-0001 53785-0001 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.
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8 General Instructions
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 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. If you need to speak with a person, assistance
is available Monday through Friday from 7:45 a.m. to 4:30 p.m. by calling (608) 266-2486 in Madison (long-distance
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 17, 2028, for 2023 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).
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 180 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 2023
Form 1NPR and elect to carry the NOL back to 2021 and 2022, 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 31 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 31 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 2023 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.
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General Instructions 9
Sign and date your amended return in the space provided on page 4. Your spouse must also sign if it is a joint return.
Include 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, include 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 2023 return (April 15,
2024). Figure the interest charge on the additional tax you owe. Enter this amount on line 76.
Credit Repayments
If you are required to repay a Wisconsin credit, you must amend your Wisconsin return for the year in which the dis-
posal of the property occurred to report the amount of the repayment. Report the repayment on line 56. 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
dis posed 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.
If sale, conveyance or noncompliance of the property on which the historic rehabilitation credit is computed occurs
during the 1st, 2nd, 3rd, 4th, or 5th year after the date on which the preservation or rehabilitation is completed, then
100%, 80%, 60%, 40% or 20%, respectively, of the amount of the credits received for rehabilitating or preserving
the property will be calculated71.07(9r)(k), Wis. and added back into the individual's tax liability, according to sec.
Stats. The repayment is made for the taxable year in which the recapture event occurs.
The IRS created federal Form 4255, Recapture of Investment Credit, and the federal Form 4255 instructions in order
to compute the amount of the historic rehabilitation tax credit required to be repaid. While Wisconsin has a separate
historic tax credit for personal residences, federal Form 4255 can be used to determine the repayment by substituting
the Wisconsin credit for the federal credit.
Example: Taxpayer completed $20,000 of historic rehabilitation expenditures which were approved on November
1, 2021. Taxpayer computes a Wisconsin historic rehabilitation credit of $5,000 ($20,000 qualified rehabilitation ex-
penses x 25% credit rate). Taxpayer uses $1,000 of credit to offset tax in 2021 and $2,000 of credit to offset tax in
2022. On December 1, 2023, the property is sold. The repayment is figured as follows:
1. Compute the number of full years between the date the property was approved and when it was sold and use the
result to find the recapture percentage in the chart below. The number of full years between November 1, 2021,
and December 1, 2023, is two, so the recapture percentage is 60%
Number of Full Years
from Date Approved Recapture
to Recapture Date Percentage
0 100%
1 80%
2 60%
3 40%
4 20%
5 0%
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10 General Instructions
2. Determine the recapture amount:
1 Total amount of historic credit used to offset tax $3,000
2 Less: Historic tax credits not used to offset tax from an additional property $ 0
3 Total (subtract line 2 from line 1) $3,000
4 Recapture percentage from table above 0.60
5 Multiply line 3 by line 4. This is the amount of repayment required on the 2023 tax return $1,800
3. Compute the amount of unused credit carryover available
1 Total amount of credit computed $5,000
2 Less: Amount of credit claimed on tax return $3,000
3 Total (subtract line 2 from line 1) $2,000
4 Enter the inverse of the recapture percentage (1-0.60) 0.40
5 Multiply line 3 by line 4. This is the available credit carryover $ 800
4. Reporting the repayment
Enter the repayment on line 56 of Form 1NPR. Include a copy or attach a PDF of the federal Form 4255 used to
compute the repayment. Write "Wisconsin" at the top.
• Supplement to federal historic rehabilitation credit If you were required to repay to the IRS a portion of the federal
historic rehabilitation credit 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.
Note: The amount of the credit recapture percentage figured for federal purposes is used for the Wisconsin credit
repayment percentage, unless a different amount of qualified rehabilitation expenditures is used for the Wisconsin
credit. If a different amount is used, substitute those amounts on federal Form 4255 to figure the amount of repayment
for Wisconsin. Include a copy or attach a PDF of the refigured federal Form 4255 and write "Wisconsin" at the top.
If you did not claim the federal historic rehabilitation tax credit and only claimed the Wisconsin supplement to federal
historic rehabilitation credit, the computation for repayment of the supplement to the federal historic rehabilitation
credit is the same as the computation for repayment of the state historic rehabilitation credit shown above.
• Angel investment credit or early stage seed investment credit If an investment for which you claimed the angel
invest ment 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.
• Low-income housing credit If the qualified basis of the qualified development is less than the amount of the quali-
fied 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.
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Special Instructions 11
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 180 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 re-
turn within 180 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, 2024, you are considered to be a year older as of December 31, 2023. Example:
If you were born on January 1, 1959, you are considered to be age 65 as of December 31, 2023.
Estimated Tax Payments Required for Next Year
If your 2024 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 2024 in installments beginning April 15, 2024, using 2024 Wisconsin Form 1-ES
or the estimated income tax interactive voucher on our website
• Increase the amount of income tax withheld from your 2024 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. For additional information on making payments, see our Make a Payment website.
If you must file Form 1-ES for 2024 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.
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12 Special Instructions
Death of a Taxpayer
A return for a taxpayer who died in 2023 should be filed on the same form which would have been used if they had
lived. Include only the taxpayer’s income up to the date of their 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
their 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 2023 and you did not remarry in 2023, you can file a joint return. You can also file a joint
return if your spouse died in 2024 before filing a 2023 return. A joint return should show your spouse’s 2023 income
before death and your income for all of 2023. Write “Filing as surviving spouse” in the area where you sign the return.
If someone else is the personal representative, they 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 2023 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 Request Tax Record Copy under
Additional Services 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 enacted as of November 3, 2023:
ch. 71, Wis. Stats., and secs. 42, 50, 67, 71, 72, 220, 223, 265, 529A, 530, 4975, 6081, 6402, 7508, 7508A, and 7701, IRC.
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Tax Help / Resources 13
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: Appleton –
phone: (608) 266-2486 265 W. Northland Ave.
email: DORIncome@wisconsin.gov Appleton WI 54911-2016
Forms requests: Eau Claire –
phone: (608) 266-1961 State Office Bldg., 718 W. Clairemont Ave.
website: revenue.wi.gov Eau Claire WI 54701-4558
Madison – Green Bay –
Mail Stop 5-77 200 N. Jefferson St., Rm. 140
2135 Rimrock Rd. Green Bay WI 54301-5189
PO Box 8949
Madison WI 53708-8949 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 2023
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
128 Wisconsin Tax Information for Military Personnel and Veterans
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
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| 14 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 include 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 8 of these instructions. Be sure to include a copy of Schedule AR with your amended return. ■ Period covered File the 2023 return for calendar year 2023 and fiscal years that begin in 2023. 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 2022 and you are filing a joint return for 2023 with the same spouse, be sure to enter your names and social security numbers in the same order as on your 2022 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 Extension – Operation Enduring Sentinel (page 6) 02 Extension – Combat zone (page 6) 03 Extension – Federally-declared disaster (page 6) 04 Divorce decree (page 7) 05 Injured spouse (page 7) 06 Single decedent or primary taxpayer if joint return (page 12) 07 Spouse deceased if joint return (page 12) 08 Both taxpayers deceased (page 12) 09 Nonresident service member (page 17) 11 Fiscal filer (page 14) 15 Military spouse (page 17) 16 Schedule RT included (Schedule M instructions, page 19) 17 Disaster relief (pages 17 and 19) 18 Extension – Live outside or military or naval service outside U.S. or Puerto Rico (page 6) 99 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. |
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Line Instructions 15
■ 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, 2023, or before leaving Wisconsin.
Also fill in the name of the county in which you lived.
■ 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 58. Fill in the number of the school district in which you lived on December 31, 2023, or before
leaving Wisconsin.
■ Filing status Check one of the boxes to indicate your filing status for 2023. 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 2023 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 2023.
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, 2023:
• You were never married
• You were legally separated under a final decree of divorce or separate maintenance. Note: A decree of separate main-
tenance in Wisconsin is a judgment of legal separation granted by a judge under sec. 767.35, Wis. Stats.
• You were widowed before January 1, 2023, and did not remarry in 2023
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, 2023
• Your spouse died in 2023 and you did not remarry in 2023
• You were married at the end of 2023, and your spouse died in 2024 before filing a 2023 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 non resident alien at any time during 2023. You also can’t
file a joint return if you and your spouse have different tax years.
Exception If at the end of 2023 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 2023 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 2023 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 surviving spouse, you
may file your Wisconsin return as head of household.
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16 Line Instructions
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.
■ Resident status Check the resident status to indicate your resident status in 2023. If you are married filing a joint
return, also check one of the spaces to indicate your spouse’s resident status in 2023. 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 2022 or 2023 and you
did not previously complete a questionnaire for that change, fill in the questionnaire on page 60.
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 1-31, fill in the amounts reported on your federal return.
If you are filing federal Form 1040NR, fill in the amounts from each line on page 1 of Form 1040NR 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 28 of Form 1NPR. The amount reported on line 1k of Form 1040NR (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 their
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, 2022, with certain exceptions.
A list of certain provisions of federal law that may not be used for Wisconsin purposes for 2023 can be found in the in-
structionsI for Wisconsin Schedule . The following is a list of the items that may affect the largest number of taxpayers.
• Bonus depreciation • Student loan forgiveness
• Business interest expense deduction limitation • Entertainment, amusement, and recreation expenses
If any provision of federal law that does not apply for Wisconsin affects your federal adjusted gross income, complete
Wisconsin Schedule I and include it with your Form 1NPR. The amount you fill in on lines 1 through 31 of Form 1NPR
(and amountsI filled in on Schedule 1 on page 4 of Form 1NPR) should be the revised amount from Schedule .
To the extent Schedule I adjustments in a prior year affect income or expense items in 2023, you must also make
adjustments on Schedule I for 2023. If an adjustment was made to depreciation, amortization, or sec. 179 expense on
yourI I 2014 or later Schedule , you may also have to make an adjustment on Schedule for 2023. For example, you had
to make an adjustmentI on Schedule because Wisconsin did not allow bonus depreciation. You must continue to make
an adjustmentI on Schedule 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.
YouI may also have to fill in Schedule if you sold property during 2023, and the gain or loss from the sale is different
for federal and Wisconsin purposesI due to Schedule 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.
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Line Instructions 17
Column A and Column B Instructions – continued
Gain or loss on suchI property is the same for federal and Wisconsin tax purposes. See the instructions for Schedule
for more information.
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. Most differences between federal and Wisconsin income (called “modifications”)
are added to or subtracted from income on Schedule M. See the Schedule M and instructions for more information on
these additions and subtractions.
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 need 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 1z 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 or service members who have
elected to treat Wisconsin as their state of residence under 50 U.S.C. 4001. (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 below). If that
amount differs from your Wisconsin wages on your wage statement (Form W-2), include 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. 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), include 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 30, column B. Fill in the Wisconsin
tax withheld from your wages on lines 58, 69, 70, and 71. Include 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 30, column B. Fill in the Wisconsin tax withheld from your wages on lines 58, 69, 70, and 71. Sign your return (both
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| 18 Line Instructions Line 1 – Wages, Salaries, Tips, Etc. – continued spouses if filing a joint return). Include 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 If you were a member of the U.S. Armed Forces and on active duty or received disability income, you may qualify for a subtraction from Wisconsin income on Schedule M. See the Schedule M and instructions for more information. Columns A & B ■ Treaty exemption If you filed your federal return on Form 1040NR and have wages that are exempt from federal tax by a treaty, do not include the exempt wages in either column A or column B. Line 2 Taxable Interest Column A Federal column Fill in the amount from line 2b of federal Form 1040 or 1040-SR. Column B Wisconsin column Nonresidents – don’t fill in any amount of your interest except your share of interest income attributable to Wisconsin and passed through from a tax-option (S) corporation, as reported to you on Wisconsin Schedule 5K-1. Note: Interest received from a land contract sale is not taxable to a nonresident of Wisconsin. Part-year and full-year residents – figure the interest received while a Wisconsin resident. For the period of time you were a nonresident, include your share of interest income attributable to Wisconsin and passed through from a tax-option (S) corporation, as reported to you on Wisconsin Schedule 5K-1. Caution: • If including interest reported on Schedule 2K-1, 3K-1, or 5K-1, only report the Wisconsin source amount of the amount reported in the federal column. • If you are a shareholder of a tax-option (S) corporation or partner of a partnership that elected to be taxed at the entity level, include any interest shown on Schedule 3K-1 or 5K-1 in the Wisconsin column. Any income, gain, loss, or deduction reported on these schedules is removed on Schedule M, line 30, 32, 80, or 82. Modifications If you received any state or municipal bond interest or U.S. government interest, you may be required to add or subtract from your Wisconsin income the amount of interest received on Schedule M. See the Schedule M and instructions for more information. Line 3 Ordinary Dividends Column A Federal column Fill in the amount from line 3b of federal Form 1040 or 1040-SR. Column B Wisconsin column Nonresidents – don’t fill in any amount of your dividends. Exception Include your share of dividend income attributable to Wisconsin and passed through from a tax-option (S) corporation as reported to you on Wisconsin Schedule 5K-1. Part-year and full-year residents – fill in the total dividends you received while a Wisconsin resident. For the period of time you were a nonresident, include your share of dividend income attributable to Wisconsin and passed through from a tax-option (S) corporation. Caution: • If including dividends reported on Schedule 2K-1, 3K-1, or 5K-1, only report the Wisconsin source amount of the amount reported in the federal column. |
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Line Instructions 19
Line 3 – Ordinary Dividends – continued
• If you are a shareholder of a tax-option (S) corporation or partner of a partnership that elected to be taxed at the entity
level, include any dividends shown on Schedule 3K-1 or 5K-1 in the Wisconsin column. Any income, gain, loss, or de-
duction reported on these schedules is removed on Schedule M, line 30, 32, 80, or 82.
Modifications If you received any ordinary dividends from a mutual fund which invests in U.S. government securities,
you may qualify for a subtraction from Wisconsin income on Schedule M. See the Schedule M and instructions for more
information.
Line 4 Taxable Refunds, Credits, or Offsets of State and Local Income Taxes
Column A
Federal column Fill in the amount from line 1 of federal Schedule 1 (Form 1040).
Column B
Wisconsin column Don't fill in any amount on line 4, column B. Wisconsin doesn't tax refunds, credits, or offsets of state
and local income taxes.
Line 5 Alimony Received
Column A
Federal column Fill in the amount from line 2a of federal Schedule 1 (Form 1040).
Column B
Wisconsin column Nonresidents – don’t fill in any amount. Part-year and full-year residents – fill in any alimony you
received while a Wisconsin resident.
Columns A & B
For divorce or separation agreements executed after December 31, 2018, or for divorce or separation agreements executed
on or before December 31, 2018, and modified after that date, alimony and separate maintenance payments are no longer
included in federal adjusted gross income. Do not include any amount on line 5, column A or B. However, for divorce or
separation agreements which are executed prior to January 1, 2019, and not modified after that date, include any alimony
or maintenance payments received in 2023 on line 5, columns A and/or B.
Line 6 Business Income or (Loss)
Column A
Federal column Fill in the amount from line 3 of federal Schedule 1 (Form 1040).
If there is a difference between the federal and Wisconsin definition of the IRC, the difference may have to be adjusted
on Schedule I . The federal column, column A, of Form 1NPR includes the amount of business income or loss allowed for
Wisconsin after taking into consideration Schedule I adjustments. Some differences which may apply are:
• Bonus depreciation
• Entertainment, amusement, and recreation expenses
Column B
Wisconsin column Nonresidents – nonresident individuals conducting business within and outside Wisconsin are
taxed only on income derived in Wisconsin. The apportionment method must be used to determine income subject to tax
unless the department gives permission to use separate accounting. Under this method, a business shows all income
and deductions attributable to the business and assigns a part to Wisconsin based on an apportionment percentage. For
detailed instructions, see Publication 122, Tax Information for Part-Year Residents and Nonresidents of Wisconsin for 2023.
Part-year and full-year residents – figure the income or loss from business in and outside Wisconsin while a Wisconsin
resident. Combine with that figure the income or loss apportioned to Wisconsin while a nonresident.
Exception Income from an out-of-state business from disaster relief work performed in Wisconsin in connection with a state
of emergency declared by the Governor is not taxable to Wisconsin. An out-of-state business means a sole proprietorship
that, except for disaster relief work during a disaster period, was not doing business in Wisconsin during the 3 taxable years
immediately preceding the disaster period or the current taxable year in which the declared state of emergency occurs. If
you meet this exception, fill in “17” in the Special Conditions box on page 1 of Form 1NPR
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| 20 Line Instructions Line 6 – Business Income or (Loss) – continued Modifications If the federal basis of your property isn't the same as the Wisconsin basis, you may qualify for a subtraction from Wisconsin income. See the Schedule M and instructions for more information. Line 7 Capital Gain or (Loss) Column A Federal column Fill in the amount from line 7 of federal Form 1040 or 1040-SR. Column B Wisconsin column Nonresidents – complete Schedule WD if you have capital gain or loss from Wisconsin sources (see definition of Wisconsin sources below.) If you don’t, fill in 0 on line 7, column B. Part-year and full-year residents – all capital gain or loss received while you are a Wisconsin resident and capital gain or loss received from Wisconsin sources while you are a nonresident is includable in your Wisconsin income. If you have any capital gain or loss taxable to Wis- consin, complete Schedule WD to determine your taxable gain or allowable loss. If you don't, fill in 0 on line 7, column B. All taxpayers with Wisconsin capital gain or loss – Wisconsin allows a 30% (60% in the case of farm assets) exclusion for net long-term capital gain, and limits your deduction for net capital loss to $3,000. Fill in the amount from line 27 or 28 of Schedule WD on line 7, column B, of Form 1NPR. Exception: If you are a shareholder of a tax-option (S) corporation or partner of a partnership that elected to be taxed at the entity level, do not report the amount of capital gain or loss from Schedule 5K-1 or 3K-1 on Schedule WD and do not include these amounts in the Wisconsin column. See the Schedule WD Instructions for more information. Wisconsin sources Capital gain or loss from Wisconsin sources includes gain or loss from the sale of land, buildings, and machinery located in Wisconsin and your share of capital gain and loss from an estate or trust, partnership, limited liability company (LLC), or tax-option (S) corporation which has been reported to you on Wisconsin Schedule 2K-1, 3K-1, or 5K-1. It also includes gain from the sale of stock acquired under an incentive stock option or employee stock purchase plan to the extent attributable to personal services performed in Wisconsin. It doesn’t include losses from nonbusiness bad debts and worthless securities, and gains or losses from sales of stocks (except gain on stock acquired under an incentive stock option or employee stock purchase plan as explained above) while a nonresident. Columns A & B Sale of your Wisconsin home If you sold your Wisconsin home and qualify to exclude all or a portion of the gain on the sale for federal tax purposes, you may exclude the same amount for Wisconsin. Line 8 Other Gains or (Losses) Column A Federal column Fill in the amount from line 4 of federal Schedule 1 (Form 1040). Column B Wisconsin column Nonresidents – fill in the gain or loss from Wisconsin sources. Part-year and full-year residents – figure the gain or loss from all sources while a Wisconsin resident. Combine with that figure gain or loss from Wisconsin sources while a nonresident. If you are a shareholder of a tax-option (S) corporation or partner of a partnership that elected to be taxed at the entity level, include the amount of other gain or loss from Schedule 5K-1 or 3K-1 in the Wisconsin column. Any income, gain, loss, or deduction reported on these schedules is removed on Schedule M, line 30, 32, 80, or 82. Modifications If the federal basis of your property isn't the same as the Wisconsin basis, you may qualify for a subtraction from Wisconsin income. See the Schedule M and instructions for more information. Line 9 IRA Distributions Column A Federal column Fill in the amount of IRA distributions reported on line 4b of federal Form 1040 or 1040-SR. Column B Wisconsin column Nonresidents – don’t fill in any amount on line 9, column B. Part-year and full-year residents – fill in the taxable amount of IRA distributions you received while a Wisconsin resident. |
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Line Instructions 21
Line 10 Pensions and Annuities
Column A
Federal column Fill in the amount of pensions and annuities reported on line 5b of federal Form 1040 or 1040-SR.
Column B
Wisconsin column Nonresidents – don’t fill in any amount on line 10, column B. Part-year and full-year residents – fill
in the federally taxable amount of pension and annuity income you received while a Wisconsin resident, including any
benefits that may qualify for a subtraction on Wisconsin Schedle M. Wisconsin taxes pension, annuity, profit-sharing, and
stock bonus plan distributions received while a Wisconsin resident even though the distributions may relate to work you
did in another state.
Exception
Nonqualified retirement and deferred compensation plans Amounts received while a nonresident of Wisconsin from
a nonqualified retirement plan or a nonqualified deferred compensation plan must be included in the Wisconsin column to
the extent attributable to services performed as an employee in Wisconsin unless one of the following applies:
(1) The distribution is paid out in annuity form over the life expectancy of the individual or a period of not less than 10 years
(2) The distribution is paid in either an annuity or lump-sum from arrangements known commonly as “mirror” plans
Modifications If you received lump-sum distributions; military and uniformed services retirement benefits; certain local,
state, and federal retirement systems; railroad benefits; or disability income, you may be required to make an addition to
Wisconsin income or qualify for a subtraction from Wisconsin income. See Schedule M and instructions for more information.
Line 11 Rental Real Estate, Royalties, Partnerships, S Corporations, Trusts, Etc.
Column A
Federal column Fill in the amount from line 5 of federal Schedule 1 (Form 1040).
CAUTION Wisconsin follows the federal treatment of passive activity losses (PALs). However, if there is a difference in
the federal and Wisconsin definition of the IRC, any PAL may have to be adjusted on Schedule toIaccount for the differ-
ence. The federal column of Form 1NPR includes the amount of PAL allowed for Wisconsin after taking into consideration
Schedule I adjustments.
Modifications
If there is a difference between federal and Wisconsin law, Schedule I should be completed to adjust for these dif-
ferences. Any federal schedules or forms affected by the Schedule I adjustment (such as federal Schedule E and Form
8582) should be recomputed and attached to the Wisconsin return. Mark these recomputed forms or schedules “Revised
for Wisconsin.” The amounts recomputed under Wisconsin law are the amounts to enter in the federal column, column A,
of line 11.
Tax-option (S) corporation, partnership, estate, or trust modifications If an adjustment listed on Schedule 2K-1, 3K-
1, or 5K-1 is due to a difference between federal and Wisconsin law, such as bonus depreciation, this amount should be
adjustedI on Wisconsin Schedule . This revised amount should be reported in the federal column of Form 1NPR.
Required Attachments Submit a copy of your Schedule 2K-1, 3K-1, or 5K-1, and all supplemental schedules by attaching
them as PDF documents to your electronically filed return. If you cannot attach and submit the PDF documents with your e-filed
return, you can upload the PDF documents through the department’s website using Form W-RA at https://tap.revenue.wi.gov/
WRA/. If you cannot create PDF documents, you can mail the attachments with Form W-RA to the address listed on the form.
Column B
Wisconsin column Nonresidents – fill in the amount of rent, royalty, partnership, tax-option (S) corporation, estate, and
trust income from Wisconsin sources. If you received Schedules 2K-1, 3K-1 and/or 5K-1, with column (e) completed, use
the amounts from column (e). Part-year and full-year residents – figure the amount of rent, royalty, partnership, tax-option
(S) corporation, estate, and trust income from sources in and outside Wisconsin received while a Wisconsin resident.
Combine with that figure the amount of rent, royalty, partnership, tax-option (S) corporation, estate, and trust income from
Wisconsin sources received while a nonresident.
Rent, royalty, partnership, tax-option (S) corporation, estate, and trust income from Wisconsin sources includes :
• Rents and royalties from real or tangible property located in Wisconsin, such as land, buildings, and machinery.
• Profits and losses from businesses, professions, and farm operations conducted in Wisconsin, including partnerships
and tax-option (S) corporations.
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| 22 Line Instructions Line 11 – Rental Real Estate, Royalties, Partnerships, S Corporations, Trusts, Etc. – continued Modifications • Additional modifications may be required for tax-option (S) corporations, partnerships, estates, and trusts, including modifications for owner level adjustments, such as basis and passive loss limitations, or if any entity makes an election to be taxed at the entity level. See the Schedule M instructions for more information. • If the federal basis of your property isn't the same as the Wisconsin basis, you may qualify for a subtraction from Wisconsin income. See the Schedule M and instructions for more information. Line 12 Farm Income or (Loss) Column A Federal column Fill in the amount from line 6 of federal Schedule 1 (Form 1040). Column B Wisconsin column Nonresidents – fill in the amount of income or loss from Wisconsin farms. Part-year and full-year residents – figure the income or loss from farms in and outside Wisconsin while a Wisconsin resident. Combine with that figure the income or loss from Wisconsin farms while a nonresident. Modifications If the federal basis of your property isn't the same as the Wisconsin basis, you may qualify for a sub- traction from Wisconsin income. See the Schedule M and instructions for more information. Line 13 Unemployment Compensation Column A Federal column Fill in the amount of unemployment compensation from line 7 of federal Schedule 1 (Form 1040). Column B Wisconsin column Nonresidents – don’t fill in any amount on line 13, column B. Part-year and full-year residents – Input the unemployment compensation benefits received while a Wisconsin resident on line 13, column B. Do not include any railroad unemployment insurance benefits. Modifications You may qualify for a subtraction from Wisconsin income. See the Schedule M instructions for line 37. Line 14 Social Security Benefits Column A Federal column Fill in the amount from line 6b of federal Form 1040. Column B Wisconsin column Don't fill in any amount on line 14. Wisconsin does not tax social security benefits. Line 15 Other Income Column A Federal column Fill in the amount from line 9 of federal Schedule 1 (Form 1040). Caution: Wisconsin has not adopted section 9673 of Public Law 117-2 (American Rescue Plan Act of 2021) relating to restaurant revitalization grants for purposes of figuring federal adjusted gross income for Wisconsin purposes. This amount must be included on line 15, column A (federal column). However, this amount is exempt from Wisconsin income tax and may be subtracted on Schedule M, line 83. |
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Line Instructions 23
Line 15 – Other Income – continued
Column B
Wisconsin column Complete Schedule M if you have an amount on line 15, column A, or you are affected by any of the
modifications listed below. See the Schedule M instructions for more information on these modifications.
• State and municipal interest • Addition required for certain credits (continued)
• Nonqualified distributions from Edvest and - Enterprise zone jobs credit
Tomorrow's Scholar college savings account - Economic development tax credit
• Nonqualified distributions from ABLE accounts - Jobs tax credit
• Income (lump-sum) distributions reported on - Capital investment credit
federal Form 4972 - Community rehabilitation program credit
• Excess distribution from a passive foreign - Research credits
investment company - Manufacturing/Agriculture credit
• Expenses paid to or incurred with related - Business development credit
entities - Electronics and information technology
• Expenses for moving business outside of manufacturing zone credit
Wisconsin or the United States - Employee college savings account contribution credit
• Differences in federal and Wisconsin basis • Tax-option (S) corporation adjustments
of assets • Tax-option (S) corporation entity level tax election
• Differences in federal and Wisconsin reporting adjustments
of marital property (community) income • Partnership, limited liability company, trust, or estate
• Addition required for certain credits adjustments
- Farmland preservation credit • Partnership entity level tax election adjustments
- Development zones credits
Line 17 Educator Expenses
Column A
Federal column Fill in the amount from line 11 of federal Schedule 1 (Form 1040).
Column B
Wisconsin column Fill in the amount from the federal column.
Line 18 Certain Business Expenses of Reservists, Performing Artists, and Fee-Basis Government
Officials
Column A
Federal column Fill in the amount from line 12 of federal Schedule 1 (Form 1040).
Column B
Wisconsin column Fill in the amount from the federal column.
Line 19 Health Savings Account Deduction
Column A
Federal column Fill in the amount from line 13 of federal Schedule 1 (Form 1040).
Column B
Wisconsin column Fill in the amount from the federal column.
Line 20 Moving Expenses for Members of the Armed Forces
The moving expense deduction is only allowed for members of the armed forces on active duty who move pursuant to a
military order and incident to a permanent change of station.
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24 Line Instructions
Line 20 – Moving Expenses for Members of the Armed Forces– continued
Column A
Federal column Fill in the amount from line 14 of federal Schedule 1 (Form 1040).
Column B
Wisconsin column Nonresidents – don’t fill in any amountPart-year – fill in on line 20, column B. and full-year residents
your expenses from line 14 of federal Schedule 1 (Form 1040) which were for moving into Wisconsin or within Wisconsin.
Don’t include expenses for moving out of Wisconsin if your new domicile is outside Wisconsin. You may include expenses
for moving out of Wisconsin only if you retained your Wisconsin domicile.
Line 21 Deductible Part of Self-Employment Tax
Column A
Federal column Fill in the amount from line 15 of federal Schedule 1 (Form 1040).
Column B
Wisconsin column Fill in the allowable deduction for self-employment tax. Use the following formula to figure the deduction:
Net earnings from a trade or Deductible part of Wisconsin
business taxable to Wisconsin x self-employment tax = self-employment tax
Total net earnings from from line 15, deduction to line 21,
a trade or business federal Schedule 1 Col. B, Form 1NPR
(Form 1040)
Note: If you are married filing a joint return and both you and your spouse had self-employment income, you must figure
each spouse’s allowable deduction separately. Fill in the total of both spouses’ allowable deduction on line 21, column B,
of Form 1NPR.
Line 22 Self-Employed SEP, SIMPLE, and Qualified Plans
Column A
Federal column Fill in the amount from line 16 of federal Schedule 1 (Form 1040).
Column B
Wisconsin column Fill in the amount of the self-employed SEP, SIMPLE, and qualified plan (Keogh) deduction allowable
for Wisconsin.
• Use the formula below to figure the amount of your Keogh and self-employed SEP and SIMPLE deduction allowable for
Wisconsin.
• If you are married filing a joint return and both you and your spouse had a Keogh or self-employed SEP or SIMPLE
deduction, you must figure each spouse’s allowable deduction separately. Fill in the total of each spouse’s deduction on
line 22, column B, of Form 1NPR.
• If you have both a Keogh and self-employed SEP or SIMPLE deduction, figure the allowable deduction for each separately.
Fill in the total of the allowable deductions on line 22, column B, of Form 1NPR.
Formula to figure allowable Keogh deduction:
Your net earnings from a trade or Keogh deduction Keogh deduction
business * x included= allowable for taxable to Wisconsin in
Your total net earnings line 16, federal Wisconsin to line 22,
from a trade or business * Schedule 1 Col. B, Form 1NPR
(Form 1040)
* Use net earnings only from the business that has the Keogh plan.
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Line Instructions 25
Line 22 – Self-Employed SEP, SIMPLE, and Qualified Plans – continued
Formula to figure allowable self-employed SEP or SIMPLE deduction:
Your wages and Self-employed Self-employed
net earnings from a trade or SEP or SIMPLE SEP or SIMPLE
business * x deduction= deductiontaxable to Wisconsin includedallowable for
Your total wages and net earnings in line 16, federal Wisconsin to line 22,
from a trade or business * Schedule 1 Col. B, Form 1NPR
(Form 1040)
* Do not reduce your wages by losses from self-employment, and use net earnings only from the business that has the SEP
or SIMPLE plan.
Line 23 Self-Employed Health Insurance Deduction
Column A
Federal column Fill in the amount from line 17 of federal Schedule 1 (Form 1040).
Column B
Wisconsin column Fill in the amount of the self-employed health insurance deduction allowable for Wisconsin. Use the
formula below to figure the amount allowable for Wisconsin.
Your net earnings from a trade or Insurance deduction Insurance deduction
business * x included= allowable for taxable to Wisconsin in line 17
Your total net earnings federal Schedule 1 Wisconsin to line 23,
from a trade or business * (Form 1040) Col. B, Form 1NPR
*Use net earnings only from the business that has the health insurance plan.
Note: If you are married filing a joint return and both you and your spouse had self-employment health insurance, you
must figure each spouse's allowable deduction separately. Fill in the total of both spouses' allowable deduction on line 23,
column B, of Form 1NPR.
See the Schedule M instructions for information on claiming a subtraction from Wisconsin income for medical care or
long-term care insurance.
Line 24 Penalty on Early Withdrawal of Savings
Column A
Federal column Fill in the amount from line 18 of federal Schedule 1 (Form 1040).
Column B
Wisconsin column Nonresidents – don’t fill in any amount on line 24. Part-year and full-year residents – fill in the penalty
for early withdrawal of savings you paid while a Wisconsin resident.
Line 25 Alimony Paid
Column A
Federal column Fill in the amount from line 19a of federal Schedule 1 (Form 1040).
Column B
Wisconsin column Fill in the amount of alimony paid from the federal column.
Columns A & B
For divorce or separation agreements executed after December 31, 2018, or for divorce or separation agreements executed
on or before December 31, 2018, and modified after that date, alimony and separate maintenance payments are no longer
deductible from federal adjusted gross income. Do not include any amount on line 25, column A or B. However, for divorce
or separation agreements which are executed before January 1, 2019, and not modified after that date, deduct any alimony
or maintenance payments paid in 2023 on line 25, columns A and/or B.
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26 Line Instructions
Line 26 IRA Deduction
Column A
Federal column Fill in the amount from line 20 of federal Schedule 1 (Form 1040).
Column B
Wisconsin column Fill in the amount of IRA deduction allowable for Wisconsin.
• Use the following formula to figure your allowable IRA deduction. Note: An IRA deduction is allowable for Wisconsin only
if the owner of the IRA has wages or net earnings from a trade or business taxable to Wisconsin.
• If you are married filing a joint return and both you and your spouse qualify for an IRA deduction, you must separately
figure each spouse’s allowable IRA deduction. Fill in the total of both your and your spouse’s allowable IRA deductions
in Col. B.
Your wages and Your IRA deduction IRA
net earnings from a trade or from line 20, deduction allowable
business * x federal = for Wisconsin taxable to Wisconsin
Your total wages and net earnings Schedule 1 to line 26, Col. B,
from a trade or business * (Form 1040) Form 1NPR
* Do not reduce your wages by losses from self-employment. Do not include your spouse’s wages or earnings from a trade
or business.
Line 27 Student Loan Interest Deduction
Note: You cannot take this deduction if you, or your spouse if filing jointly, are claimed as a dependent on someone’s (such
as your parent’s) federal tax return.
Column A
Federal column Fill in the amount from line 21 of federal Schedule 1 (Form 1040).
Column B
Wisconsin column Fill in the amount of student loan interest deduction from the federal column.
Line 28 Other Adjustments
Column A
Federal column Fill in the total of the other adjustments (items listed below) from lines 23 and 25 of federal Schedule 1
(Form 1040).
• Archer MSA deduction
• Jury duty pay given to employer
• Reforestation amortization
• Repayment of supplemental unemployment benefits (SUB)
• Contributions to section 501(c)(18)(D) pension plans
• Attorney fees and court costs involving certain unlawful discrimination claims
• Expenses related to income from the rental of personal property
• Attorney fees and court costs in connection with an IRS award
• The value of Olympic and Paralympic medals and United States Olympics Committee prize money.
• Contributions by certain chaplains to section 403(b) plans
• Housing deduction
• Excess deductions of section 67(e) expenses from federal Schedule K-1 (Form 1041)
• Other adjustments
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Line Instructions 27
Line 28 – Other Adjustments – continued
Column B
Wisconsin column Complete Schedule M if you have an amount on line 28, column A, or you are affected by any of
the modifications listed below. See the Schedule M instructions for more information on these modifications.
• United States government interest • Native Americans
• Unemployment compensation • Sales of business assets or assets used in farming to
• Medical care insurance a related person
• Long-term care insurance • Recoveries of federal itemized deductions
• Tuition and fee expenses • Repayment of income previously taxed
• Private school tuition • Human organ donation
• Contributions to an Edvest or Tomorrow's • Expenses paid to related entities
Scholar college savings account • Income from a related entity
• Distribution of earnings from Wisconsin • Sales of certain insurance policies
state-sponsored college tuition programs • Physician or psychiatrist grant
• Military and uniformed services retirement benefits • Olympic, Paralympic, and Special Olympic medals and
• Local and state retirement benefits United States Olympic Committee and Special Olympic
• Federal retirements benefits Board of Directors prize money
• Railroad retirement benefits, railroad unemployment • AmeriCorps education awards
insurance, and sickness benefits • Differences in federal and Wisconsin basis of assets
• Retirement income subtraction • Differences in federal and Wisconsin reporting of
• Reserve or National Guard members marital property (community) income
• U.S. Armed Forces active duty pay • Charitable contributions from tax-option (S) corporations
• Combat zone related death • Tax-option (S) corporation adjustments
• Adoption expenses • Tax-option (S) corporation entity level tax election
• Contributions to ABLE accounts adjustments
• Disability income exclusion • Partnership, limited liability company, trust, or estate
• Wisconsin net operating loss deduction adjustments
• Farm loss carryover • Partnership entity level tax election adjustments
Line 30 Wisconsin Income
Subtract line 29, Wisconsin column, from line 16, Wisconsin column. Fill in the result on line 30, Wisconsin column. If
line 29, Wisconsin column, is more than line 16, Wisconsin column, fill in 0.
Line 31 Federal Income
Subtract line 29, federal column, from line 16, federal column. Fill in the result on line 31, federal column. If line 29, federal
column, is more than line 16, federal column, fill in 0.
Line 32 Ratio of Your Wisconsin Income to Federal Income
Divide the amount on line 30, Wisconsin column, by the amount on line 31, federal column. Fill in the result on line 32. Carry
your decimal to four places, rounding off to the fourth position. Don’t fill in more than 1.0000 or less than zero. If the amount
on line 30 or line 31 is zero, fill in 1.0000 on line 32.
Example If $14,000 is reported on line 30, Wisconsin col umn, and is divided by $26,000 on line 31, federal column, the
result is .5384615, or rounded is .5385.
Line 33
Fill in the larger of Wisconsin income from line 30, column B, or federal income from line 31, column A. If Wisconsin in-
come from line 30, column B, is zero or less, fill in 0 (zero).
Note: Even though you may start the tax computation based on federal income, the tax will be later prorated based on
the ratio of your Wisconsin income to federal income. The result is that you pay only the portion of the tax attributable to
Wisconsin income.
Line 34a
If you (or your spouse, if married filing a joint return) can be claimed as a dependent by another person, check line 34a.
Complete line 34b and see the “Exceptions” for line 34c.
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28 Line Instructions
Line 34b Aliens
If for federal tax purposes you are a dual-status or nonresident alien for 2023, check line 34b and fill in 0 on line 34c. You
can’t claim a standard deduction.
Exception If, at the end of 2023, one spouse was a nonresident alien or a dual-status alien and the other spouse was a
U.S. citizen or a resident alien and you qualify to file a joint return (as explained in the Exception on page 15), do not check
line 34b. Complete line 34c.
Line 34c Standard Deduction
Go to the 2023 Standard Deduction Table on page 48 to find your standard deduction. Fill in your standard deduction on
line 34c. See Exceptions below.
Exceptions
■ Taxpayers who file short period returns or federal Form 4563 to claim an exclusion of income from sources
within U.S. possessions – You can’t claim a standard deduction. Fill in 0 on line 34c.
■ Dependents If you (or your spouse if married filing a joint return) can be claimed as a dependent for income tax purposes
by another person, your standard deduction is limited. Use the worksheet below to figure your standard deduction.
If line 5 of the Standard Deduction Worksheet for Dependents multiplied by the ratio on line 32 of Form 1NPR is larger
than your Wisconsin income on line 30, column B, of Form 1NPR, fill in 0 on lines 35, 38, and 52 of Form 1NPR. You do not
have to complete lines 36, 37, and 39-51.
Standard Deduction Worksheet for Dependents
1. Fill in your standard deduction from table, page 48 ................................. 1. .00
2. Fill in the amount* .00 of your earned income ........................................ 2.
3. Addition amount ............................................................ 3. 400.00
4. Add lines 2 and 3. If less than $1,250, fill in $1,250 ................................. 4. .00
5. Compare lines 1 and 4. Fill in the smaller of the two amounts here and on line 34c of
Form 1NPR ............................................................... 5. .00
* Earned income includes wages, salaries, tips, scholarships which are reported on a Form W-2, other pay (line 1,
federal column), and net earnings from self-employment (lines 6 and 12, federal column).
Line 36 Exemptions
Complete lines 36a and 36b. Fill in the number of exemptions on the lines provided. Multiply that number by the amount
indicated ($700 or $250), and fill in the result on line a or b, as appropriate. Fill in the total of the amounts on lines 36a and
36b on line 36c.
Line 36a
The exemptions allowed for you (and your spouse, if married) on line 36a are equal to:
0 - If you are single and can be claimed as a dependent on someone else’s return, or if you are married filing jointly and
both you and your spouse can be claimed as a dependent on someone else’s return.
1 - If you are single and cannot be claimed as a dependent on someone else’s return, or if you are married filing jointly and
either you or your spouse (not both) can be claimed as a dependent on someone else’s return.
2 - If you are married filing jointly and neither you nor your spouse can be claimed as a dependent on someone else’s
return.
Additional exemptions are allowed equal to the number of dependents you may claim, which is the number of dependents
listed on the front of federal Form 1040 or 1040-SR. Enter an additional exemption for each dependent filled in on federal
Form 1040 or 1040-SR.
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Line Instructions 29
Line 36b
If you or your spouse were 65 or older on December 31, 2023, check the appropriate lines. Your number of exemptions is
equal to the number of lines checked.
You may claim the $250 exemption on line 36b for you and/or your spouse only if you and/or your spouse are allowed the
$700 exemption on line 36a.
Line 38 Tax
Use the amount on line 37 to find your tax in the Tax Table that starts on page 51. Find your income-level bracket and read
across to the column showing your filing status to find your tax. Be sure you use the correct column in the Tax Table for
your filing status. If the amount on line 37 is $100,000 or more, use the Tax Computation Worksheet on page 57 to compute
your tax. Fill in your tax on line 38.
Line 39 Wisconsin Itemized Deduction Credit
If the total of certain federal itemized deductions exceeds your Wisconsin standard deduction, you may claim the Wisconsin
itemized deduction credit.
If you are a shareholder of a tax-option (S) corporation or partner of a partnership that elected to be taxed at the entity
level, do not use any amounts from Schedule 5K-1 or 3K-1 in the computation of the itemized deduction credit.
Complete Schedule 1 on page 4 of Form 1NPR to see if you can claim the credit. Schedule 1 lists the specific deductions
to use from federal Schedule A (Form 1040) (see Exceptions below).
If you did not itemize deductions for federal tax purposes, use the amounts which would be deductible if you had itemized
deductions. To determine the amounts to use, complete a federal Schedule A (Form 1040). Write “Wisconsin” at the top of
this Schedule A and include it with Form 1NPR.
Caution: If yourI federal adjusted gross income has been increased or decreased in Part I of Schedule , itemized deductions
which are computed using federal adjusted gross income may require adjustment. The deductible amounts of any such
items used to compute the Wisconsin itemized deduction credit must be determined by using the federal adjusted gross
income computed on line 31 of Form 1NPR. Complete Part II of Schedule I to figure the amount to enter on Schedule 1 on
page 4 of Form 1NPR.
Example: You made charitable contributions in 2023 in the amount of $20,000. Your charitable contributions reported on
line 11 of Schedule A are $12,000 and are subject to an income limitation of 60%. Your federal adjusted gross income for
federal purposes is $20,000. An adjustment to your federal adjusted gross income is required due to a difference in depre-
ciation allowed for federal and Wisconsin purposes. The amount of federal adjusted gross income for Wisconsin purposes,
as reported on line 31 of Form 1NPR, is $30,000. The amount of charitable contributions allowed as an itemized deduction
for Wisconsin purposes is $18,000 ($30,000 x 60% = $18,000). Enter $18,000 on line 3 of Schedule 1.
Exceptions Even though Schedule 1 has entry lines for medical expenses, interest paid, and gifts to charity, not all of
the amounts of these items that are deducted on federal Schedule A (Form 1040) can be used for the Wisconsin itemized
deduction credit. The following describes the portion of these items that may not be used to compute the Wisconsin itemized
deduction credit.
• Medical expenses – the amount of medical care insurance and long-term care insurance claimed as a subtraction for
Wisconsin. If this applies to you, complete the worksheet on the next page to figure the amount which you are allowed,
if any, for purposes of the itemized deduction credit.
• Interest – paid to purchase a second home located outside Wisconsin
– paid to purchase a residence which is a boat
– paid to purchase or hold U.S. government securities
– mortgage insurance premiums treated as interest
• Contributions and interest allocated to you by a tax-option (S) corporation if you treated the deduction as a subtraction.
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30 Line Instructions
Line 39 – Wisconsin Itemized Deduction Credit – continued
Worksheet for Medical Care and Long-Term Care Insurance Expenses Claimed for Itemized Deduction Credit
1. Total medical expenses from federal Schedule A (Form 1040), line 1 .................. 1.
2. Deductible medical expenses from federal Schedule A (Form 1040), line 4 .............. 2.
3. Total medical care insurance (MCI) deducted on federal Schedule A
(Form 1040) (included in line 1 above). If none, skip to line 6 ......... 3.
4. Ratio of MCI to total medical expenses.
Divide line 3 by line 1 (carry to 4 decimal places) ................. 4. .
5. Multiply line 2 by line 4 ....................................................... 5.
6. Long-term care insurance (LTCI) deducted on federal Schedule A
(Form 1040) (included on line 1 above). If none, skip to line 9 ......... 6.
7. Ratio of LTCI to total medical expenses. Divide line 6 by line 1
(carry to 4 decimal places) ................................... 7. .
8. Multiply line 2 by line 7 ....................................................... 8.
9. Add lines 5 and 8 ........................................................... 9.
10. Subtract line 9 from line 2. If zero or less, fill in 0 (zero) ........... 10.
11. MCI subtracted on Schedule M, line 40. If none, skip to line 13 ....................... 11.
12. Subtract line 11 from line 5. If zero or less, fill in 0 (zero) .......... 12.
13. LTCI subtracted on Schedule M, line 41. If none, skip to line 15 ....................... 13.
14. Subtract line 13 from line 8. If zero or less, fill in 0 (zero) .......... 14.
15. Wisconsin medical expenses. Add lines 10, 12 and 14. Fill in here and on line 1 of Schedule 1 . 15.
Line 40 Additional Child and Dependent Care Tax Credit
Nonresidents and part-year residents – don't fill in any amount. Only full-year Wisconsin residents are eligible for the addi-
tional child and dependent care tax credit.
If you are filing a joint return and one spouse is a full-year Wisconsin resident, you may claim the additional child and
dependent care tax credit.
Full-year residents – read the following instructions if you are eligible for and claimed the federal child and dependent care
tax credit. To claim the additional child and dependent care tax credit, complete the following steps and fill in the required
information in the spaces provided on line 40.
Step 1 Fill in the amount of your federal child and dependent care tax credit on the line provided next to "Federal credit".
This is the amount from line 9c of federal Form 2441.
Step 2 Multiply the amount of your federal credit (Step 1) by 50%. Fill in the result on line 40. This is your additional child
and dependent care tax credit.
What to include with your return You must include a copy of your completed federal Form 2441 with Form 1NPR. Failure
to provide this information may delay your refund.
Line 41 School Property Tax Credit
Nonresidents – don’t fill in any amount on these lines. Nonresidents aren’t eligible for the school property tax credit.
Note: If you are filing a joint return and one spouse is a full-year or part-year Wisconsin resident but the other is a nonresident,
you can claim the school property tax credit. Figure your credit by using the rent and property taxes of both spouses.
Part-year and full-year residents – read the following instructions if you paid rent during 2023 for living quarters used as
your principal home or property taxes during 2023 on your home.
Note: You may not claim the school property tax credit if you are claiming the veterans and surviving spouses property
tax credit.
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Line Instructions 31
Line 41 – School Property Tax Credit – continued
Special cases
If you paid both property taxes and rent You may claim both the renter’s credit and the homeowner’s credit. The total
combined credit claimed on lines 41a and 41b can’t be more than $300 ($150 if married filing a separate return or if married
filing as head of household).
Married persons filing a joint return Figure your credit by using the rent and property taxes paid by both spouses.
Married persons filing separate returns or married persons filing as head of household Each spouse can claim a
credit. Each of you can use only your own property taxes and rent to figure the credit. The maximum credit allowable to
each spouse is $150.
Persons who jointly own a home or share rented living quarters When two or more persons (other than a married
couple) jointly own a home or share rented living quarters, each may claim a credit. However, the property taxes and rent
paid must be divided among the owners or occupants. See the instructions for lines 41a and 41b.
Line 41a How to Figure the Renter’s School Property Tax Credit
Step 1 Rent paid in 2023 Fill in on the appropriate line(s) the total rent that you paid in 2023 for living quarters (1) where
the heat was included in the rent, and (2) where the heat was not included in the rent. These living quarters must have
been used as your principal home but don’t have to be located in Wisconsin. Don’t include any rent that you may claim as a
business expense. Don’t include rent paid for housing that is exempt from property taxes, for example, rent for a university
dorm, nonprofit senior housing, or public housing. (Property owned by a public housing authority is considered tax-exempt
unless that authority makes payments in place of property taxes to the city or town in which it is located. If you live in public
housing, you may wish to ask your manager about this.)
If your rent included food, housekeeping, medical, or other services, reduce your rent paid in 2023 by the value of these
items. If you shared living quarters with one or more persons (other than your spouse or dependents), fill in only the portion
of the total rent that you paid in 2023. For example, if you and two other persons rented an apartment and paid a total rent
of $6,000 in 2023, and you each paid $2,000 of the rent, each could claim a credit based on $2,000 of rent.
Step 2 Use the Renter’s School Property Tax Credit Table on the next page to figure your credit. If heat was included in your
rent, use column 1 of the table. If heat was not included, use column 2. Fill in your credit on line 41a.
Exception If you paid both rent where heat was included and rent where heat was not included, complete the worksheet
below.
Renter’s Worksheet
(Complete only if Exception described above applies)
1. Credit for rent with heat included (from Column 1 of Table on the next page) .............. 1.
2. Credit for rent with heat not included (from Column 2 of Table on the next page) ........... 2.
3. Add lines 1 and 2. Fill in on line 41a of Form 1NPR ................................ 3.*
* Do not fill in more than $300 ($150 if married filing a separate return or married filing as head of household).
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32 Line Instructions
Line 41a – How to Figure the Renter's School Property Tax Credit – continued
Renter’s School Property Tax Credit Table *
If Rent Your Line 41a If Rent Your Line 41a If Rent Your Line 41a If Rent Your Line 41a
Paid is: Credit is: Paid is: Credit is: Paid is: Credit is: Paid is: Credit is:
Col. 1 Col. 2 Col. 1 Col. 2 Col. 1 Col. 2 Col. 1 Col. 2
Heat Heat Heat Heat Heat Heat Heat Heat
But In- Not In- But In- Not In- But In- Not In- But In- Not In-
At Less cluded cluded At Less cluded cluded At Less cluded cluded At Less cluded cluded
Least Than in Rent in Rent Least Than in Rent in Rent Least Than in Rent in Rent Least Than in Rent in Rent
$ 1 $ 100 $ 1 $ 2 3,500 $ $ 3,600 $ 85 $107 $ 7,000 $ 7,100 $169 $212 $ 10,500 10,600 $ $253 $300
100 200 4 5 3,600 3,700 88 110 7,100 7,200 172 215 10,600 10,700 256 300
200 300 6 8 3,700 3,800 90 113 7,200 7,300 174 218 10,700 10,800 258 300
300 400 8 11 3,800 3,900 92 116 7,300 7,400 176 221 10,800 10,900 260 300
400 500 11 14 3,900 4,000 95 119 7,400 7,500 179 224 10,900 11,000 263 300
500 600 13 17 4,000 4,100 97 122 7,500 7,600 181 227 11,000 11,100 265 300
600 700 16 20 4,100 4,200 100 125 7,600 7,700 184 230 11,100 11,200 268 300
700 800 18 23 4,200 4,300 102 128 7,700 7,800 186 233 11,200 11,300 270 300
800 900 20 26 4,300 4,400 104 131 7,800 7,900 188 236 11,300 11,400 272 300
900 1,000 23 29 4,400 4,500 107 134 7,900 8,000 191 239 11,400 11,500 275 300
1,000 1,100 25 32 4,500 4,600 109 137 8,000 8,100 193 242 11,500 11,600 277 300
1,100 1,200 28 35 4,600 4,700 112 140 8,100 8,200 196 245 11,600 11,700 280 300
1,200 1,300 30 38 4,700 4,800 114 143 8,200 8,300 198 248 11,700 11,800 282 300
1,300 1,400 32 41 4,800 4,900 116 146 8,300 8,400 200 251 11,800 11,900 284 300
1,400 1,500 35 44 4,900 5,000 119 149 8,400 8,500 203 254 11,900 12,000 287 300
1,500 1,600 37 47 5,000 5,100 121 152 8,500 8,600 205 257 12,000 12,100 289 300
1,600 1,700 40 50 5,100 5,200 124 155 8,600 8,700 208 260 12,100 12,200 292 300
1,700 1,800 42 53 5,200 5,300 126 158 8,700 8,800 210 263 12,200 12,300 294 300
1,800 1,900 44 56 5,300 5,400 128 161 8,800 8,900 212 266 12,300 12,400 296 300
1,900 2,000 47 59 5,400 5,500 131 164 8,900 9,000 215 269 12,400 12,500 299 300
2,000 2,100 49 62 5,500 5,600 133 167 9,000 9,100 217 272 12,500 or more 300 300
2,100 2,200 52 65 5,600 5,700 136 170 9,100 9,200 220 275
2,200 2,300 54 68 5,700 5,800 138 173 9,200 9,300 222 278
2,300 2,400 56 71 5,800 5,900 140 176 9,300 9,400 224 281
2,400 2,500 59 74 5,900 6,000 143 179 9,400 9,500 227 284
2,500 2,600 61 77 6,000 6,100 145 182 9,500 9,600 229 287
2,600 2,700 64 80 6,100 6,200 148 185 9,600 9,700 232 290
2,700 2,800 66 83 6,200 6,300 150 188 9,700 9,800 234 293
2,800 2,900 68 86 6,300 6,400 152 191 9,800 9,900 236 296
2,900 3,000 71 89 6,400 6,500 155 194 9,900 10,000 239 299
3,000 3,100 73 92 6,500 6,600 157 197 10,000 10,100 241 300
3,100 3,200 76 95 6,600 6,700 160 200 10,100 10,200 244 300
3,200 3,300 78 98 6,700 6,800 162 203 10,200 10,300 246 300
3,300 3,400 80 101 6,800 6,900 164 206 10,300 10,400 248 300
3,400 3,500 83 104 6,900 7,000 167 209 10,400 10,500 251 300
* Caution The credit allowed certain persons may be less than the amount indicated. See “Special cases” on page 31.
Line 41b How to Figure the Homeowner’s School Property Tax Credit
Step 1 Property taxes paid on home in 2023 Fill in the amount of property taxes you paid in 2023 on your home. Your
home doesn’t have to be located in Wisconsin. Do not include:
• Charges for special assessments, delinquent interest, or services that may be included on your tax bill (such as trash
removal, recycling fee, or a water bill)
• Property taxes that you can claim as a business expense (for example, farm taxes or rental property taxes)
• Property taxes paid on property that is not your primary residence (such as a cottage or vacant land)
• Property taxes that you paid in any year other than 2023
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Line Instructions 33
Line 41b – How to Figure the Homeowner's School Property Tax Credit – continued
Property taxes are further limited as follows:
a. If you bought or sold your home during 2023, the property taxes of the seller and buyer are the taxes set forth for each
in the closing agreement made at the sale or purchase. If the closing agreement does not divide the taxes between the
seller and buyer, divide them on the basis of the number of months each owned the home.
b. If you owned a mobile home during 2023, property taxes include the municipal permit fees paid to your municipality
and/or the personal property taxes paid on your mobile home. (Payments for space rental for parking a mobile home or
manufactured home should be filled in as rent on line 41a.)
c. If you, or you and your spouse, owned a home jointly with one or more other persons, you may only use that portion of the
property taxes which reflects your percentage of ownership. For example, if you and another person (not your spouse)
jointly owned a home on which taxes of $1,500 were paid, each of you can claim a credit based on $750 of taxes.
Step 2 Use the Homeowner’s School Property Tax Credit Table below to figure your credit. Fill in the amount of your credit
on line 41b.
Caution If you are also claiming the renter’s credit on line 41a, the total of your renter’s and homeowner’s credits can’t be
more than $300 ($150 if married filing a separate return or married filing as head of household).
Homeowner’s School Property Tax Credit Table*
If Property Taxes If Property Taxes If Property Taxes If Property Taxes If Property Taxes
are: are: are: are: are:
But Line 41b But Line 41b But Line 41b But Line 41b But Line 41b
At Less Credit At Less Credit At Less Credit At Less Credit At Less Credit
Least Than is Least Than is Least Than is Least Than is Least Than is
$ 1 $ 25 $ 2 $500 $525 $ 62 $ 1,000 $ 1,025 $122 $ 1,500 $1,525 $182 $ 2,000 $ 2,025 $242
25 50 5 525 550 65 1,025 1,050 125 1,525 1,550 185 2,025 2,050 245
50 75 8 550 575 68 1,050 1,075 128 1,550 1,575 188 2,050 2,075 248
75 100 11 575 600 71 1,075 1,100 131 1,575 1,600 191 2,075 2,100 251
100 125 14 600 625 74 1,100 1,125 134 1,600 1,625 194 2,100 2,125 254
125 150 17 625 650 77 1,125 1,150 137 1,625 1,650 197 2,125 2,150 257
150 175 20 650 675 80 1,150 1,175 140 1,650 1,675 200 2,150 2,175 260
175 200 23 675 700 83 1,175 1,200 143 1,675 1,700 203 2,175 2,200 263
200 225 26 700 725 86 1,200 1,225 146 1,700 1,725 206 2,200 2,225 266
225 250 29 725 750 89 1,225 1,250 149 1,725 1,750 209 2,225 2,250 269
250 275 32 750 775 92 1,250 1,275 152 1,750 1,775 212 2,250 2,275 272
275 300 35 775 800 95 1,275 1,300 155 1,775 1,800 215 2,275 2,300 275
300 325 38 800 825 98 1,300 1,325 158 1,800 1,825 218 2,300 2,325 278
325 350 41 825 850 101 1,325 1,350 161 1,825 1,850 221 2,325 2,350 281
350 375 44 850 875 104 1,350 1,375 164 1,850 1,875 224 2,350 2,375 284
375 400 47 875 900 107 1,375 1,400 167 1,875 1,900 227 2,375 2,400 287
400 425 50 900 925 110 1,400 1,425 170 1,900 1,925 230 2,400 2,425 290
425 450 53 925 950 113 1,425 1,450 173 1,925 1,950 233 2,425 2,450 293
450 475 56 950 975 116 1,450 1,475 176 1,950 1,975 236 2,450 2,475 296
475 500 59 975 1,000 119 1,475 1,500 179 1,975 2,000 239 2,475 2,500 299
2,500 or more 300
* Caution The credit allowed certain persons may be less than the amount indicated. See “Special Cases” on page 31.
Line 47 Working Families Tax Credit
Nonresidents and part-year residents – don’t fill in any amount. Only full-year residents are eligible for the working families
tax credit.
Note: If you are married filing a joint return and one spouse is a full-year Wisconsin resident, the resident spouse may be
able to claim the working families tax credit.
Full-yearIf you are married filing a joint return, read the instructions which follow.residents –
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34 Line Instructions
Line 47 – Working Families Tax Credit – continued
Note: You may not claim the working families tax credit if you may be claimed as a dependent on another person’s
(for example, your parent’s) income tax return.
• If the amount on line 30 of Form 1NPR is $18,000 or less, your credit is equal to the amount on line 46 of Form 1NPR. Fill
in the amount of your credit on line 47 of Form 1NPR.
• If the amount on line 30 of Form 1NPR is more than $18,000 but less than $19,000, use the worksheet below to compute
your credit.
• If the amount on line 30 of Form 1NPR is $19,000 or more, leave line 47 blank. You do not qualify for the credit.
Working Families Tax Credit Worksheet
Do not complete this worksheet if:
• You were a nonresident or part-year resident of Wisconsin for 2023
• Line 30 of Form 1NPR is $18,000 or less
• Line 30 of Form 1NPR is $19,000 or more
• You may be claimed as a dependent on another person’s return.
1. Amount from line 46 of Form 1NPR ........................................... 1.
2. Total of the first five credits listed in the line 49 instructions ........................ 2.
3. Subtract line 2 from line 1 .................................................. 3.
4. Fill in $19,000 .......................................... 4.
5. Fill in amount from line 30 of Form 1NPR ..................... 5.
6. Subtract line 5 from line 4 ................................. 6.
7. Divide line 6 by one thousand (1,000). Fill in decimal amount ....................... 7. .
8. Multiply line 3 by line 7. This is your working families tax credit.
Fill in this amount on line 47 of Form 1NPR .................................... 8.
Line 48 Married Couple Credit
You may claim the married couple credit if all of the following apply:
• You are married filing a joint return
• Both you and your spouse have qualified earned income taxable by Wisconsin
• You do not file federal Form 2555 or Form 2555-EZ to claim an exclusion of foreign earned income, or Form 4563 to
claim an exclusion of income from sources in United States possessions
To figure the credit, fill in Schedule 2 on page 4 of Form 1NPR. Figure qualified earned income separately for yourself and
your spouse on lines 1 through 5 in columns (A) and (B) of Schedule 2.
“Earned income” includes taxable wages, salaries, tips, other employee compensation, scholarships and fellowships (only
amounts reported on a Form W-2), disability income treated as wages, and net earnings from self-employment reported
to Wisconsin. Earned income doesn’t include deferred compensation (even though it may be reported on a Form W-2),
interest, dividends, unemployment compensation, rental income, social security, pensions, annuities, or income that is
not taxable to Wisconsin. Don’t consider the Wisconsin marital property law, marital property agreements, or unilateral
statements in figuring each spouse’s earned income.
Example You are a member of the U.S. Armed Forces on active duty. You claimed a subtraction on line 52 of Schedule M
for the amount of military pay you received for active duty. Because this military pay is not taxable to Wisconsin, it cannot
be used when computing the married couple credit.
Line 49 Nonrefundable Credits
If you are claiming any of the credits listed on the next page, you must complete Schedule CR. Include Schedule CR,
along with the appropriate schedule for the credit(s) you are claiming and any required Department of Commerce
(DOC), Wisconsin Economic Development Corporation (WEDC), or Wisconsin Housing and Economic Development
Authority (WHEDA) approval, certification, or allocation with Form 1NPR. Include Schedule CF for each credit for
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Line Instructions 35
Line 49 – Nonrefundable Credits – continued
which you claim a carryforward of unused credit. Fill in the amount from line 34 of Schedule CR on line 49. See page 13 for
information on obtaining Schedule CR.
• Postsecondary Education Credit Carryforward (Schedule CF)
• Water Consumption Credit Carryforward (Schedule CF)
• Biodiesel Fuel Production Credit Carryforward (Schedule CF)
• Health Insurance Risk-Sharing Plan Assessments Credit Carryforward (Schedule CF)
• Veteran Employment Credit Carryforward (Schedule CF)
• Film Production Company Investment Credit Carryforward – Nonrefundable Portion (Schedule CF)
• Schedule ES – Employee College Savings Account Contribution Credit The employee college savings account con-
tribution credit is available to employers who contribute an amount into an employee’s college savings account. Complete
Schedule ES.
• Schedule CM – Community Rehabilitation Program Credit The community rehabilitation program credit is available
to persons who enter into a contract with a community rehabilitation program to have the program perform work for the
entity. Complete Schedule CM.
• Research Facilities Credit Carryforward (Schedule CF)
• Schedule LI – Low-Income Housing Credit The low-income housing credit is available to qualified development owners
who are allocated a credit amount by WHEDA. Complete Schedule LI.
• Schedule HR – Supplement to Federal Historic Rehabilitation Tax Credit The supplement to the federal historic
rehabilitation tax credit is available for rehabilitating certified historic structures used for business purposes. Complete
Schedule HR.
• Schedule MA-A and MA-M Manufacturing– and Agriculture Credit The manufacturing and agricultural credit is based
on the production gross receipts of a business less certain expenses. Complete Schedule MA-A or MA-M.
If you are a shareholder of a tax-option (S) corporation or partner of a partnership that elected to be taxed at the entity
level, and the manufacturing and agricultural credit is passed through to you on Schedule 5K-1 or 3K-1, you may not claim
the credit to offset tax imposed on income which is taxable to the entity. See the instructions for the Schedule MA-A or
MA-M for additional limitations on the allowable credit (e.g. business income limitation).
• Schedule HR – State Historic Rehabilitation Credit An individual who has received certification or approval of a project
for rehabilitating a personal residence from the State Historical Society of Wisconsin may be eligible for the credit. Complete
Schedule HR.
• Schedule R – Research Credits The research credits are available for increasing research activities in Wisconsin. This
includes credits related to internal combustion engines and certain energy efficient products. Complete Schedule R.
• Film Production Services Credit Carryforward – Non-Refundable Portion (Schedule CF)
• Schedule MS – Manufacturer’s Sales Tax Credit If you had an unused manufacturer’s sales tax credit of $25,000 or
less from 1998 through 2005 that you were unable to use for 2006-2022, complete Schedule MS to determine the amount
of carryover credit you may claim.
• Manufacturing Investment Credit Carryforward (Schedule CF)
• Dairy and Livestock Farm Investment Credit Carryforward (Schedule CF)
• Ethanol and Biodiesel Fuel Pump Credit Carryforward (Schedule CF)
• Schedule DC – Development Zones Credits Tax credits may be available to persons doing business in Wisconsin
development zones. Complete Schedule DC.
• Schedule DC – Capital Investment Credit The capital investment credit is available for businesses certified for tax
benefits in a development opportunity zone or agricultural development zone. Complete Part II of Schedule DC.
• Opportunity Zone Investment Credit Carryforward (Schedule CF)
• Technology Zone Credit Carryforward (Schedule CF)
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36 Line Instructions
Line 49 – Nonrefundable Credits – continued
• Schedule ED – Economic Development Tax Credit The economic development tax credit may be claimed by persons
certified by the WEDC and authorized to claim the credit. Complete Schedule ED.
• Schedule VC (Part I) – Angel Investment Credit The angel investment credit is available to accredited investors who make
a bona fide angel investment in a qualified new business venture that is certified by the WEDC. Complete Schedule VC.
• Schedule VC (Part II) – Early Stage Seed Investment Credit The early stage seed investment credit is based on an
investment paid to a fund manager certified by the WEDC that the fund manager invests in a certified business. Complete
Schedule VC.
• Electronic Medical Records Credit Carryforward (Schedule CF)
• Internet Equipment Credit Carryforward (Schedule CF)
Line 50 Credit for Net Income Tax Paid to Another State
If, while a Wisconsin resident, you paid a net income tax both to Wisconsin and another state on the same income, you may
be able to claim a credit for such tax. Read the Schedule OS instructions to determine if you may claim the credit. If you
qualify for the credit, complete Schedule OS. Fill in the amount of your credit from Schedule OS on line 50. Be sure to enter
in the space on line 50 the 2-letter postal abbreviation for the other state to which you paid tax. If you paid tax to more than
one other state, fill in the number “99” in the space. See the Schedule OS instructions for other situations where additional
code numbers may be required. Include Schedule OS and copies of the other state’s return.
Caution Credit cannot be claimed for taxes paid to Illinois, Indiana, Kentucky, or Michigan on wages, salaries, commis-
sions, tips, bonuses, etc. you received from employment in one of those states. Instead, file a return with that state to get
a refund of any tax withheld from your wages. Be sure to explain on that state’s return that you were a Wisconsin resident
when earning the wages in that state. See Publication 121, Reciprocity, for more information.
Line 53 Sales and Use Tax Due on Internet, Mail Order, or Other Out-of-State Purchases
If you made any taxable purchases from out-of-state firms during 2023 on which sales and use tax was not charged,
you must report Wisconsin sales and use tax on these purchases on line 53 if they were stored, used, or consumed
in Wisconsin. You must also report sales and use tax on taxable purchases from a retailer located in another country
regardless of whether you were charged any tax for that country or any duty by the U.S. Customs Service if the items
were stored, used, or consumed in Wisconsin. Taxable purchases include furniture, carpet, clothing, computers, books,
CDs, DVDs, cassettes, video tapes, certain digital goods (e.g., greeting cards, video games, music, and books, transferred
electronically), artwork, jewelry, coins purchased for more than face value, etc.
Example You purchased $300 of clothing through a catalog or over the internet. No sales and use tax was charged. The
clothing was delivered in a county with a 5% tax rate. You are liable for $15 Wisconsin tax ($300 x 5% = $15) on this
purchase.
If you do not include an amount on line 53, place a checkmark in the space provided to certify that you do not owe any
sales or use tax. Only returns certified as “no use tax due” will be recognized as filing a sales/use tax return.
Complete the worksheet below to determine whether you are liable for Wisconsin sales and use tax. Fill in the amount from
line 3 of the worksheet on line 53 of Form 1NPR.
Worksheet for Computing Wisconsin Sales and Use Tax
1. Total purchases subject to Wisconsin sales and use tax (i.e., purchases on which no
sales and use tax was charged by the seller) ................................. $
2. Sales and use tax rate (see rate chart) ...................................... x %
3. Amount of sales and use tax due for 2023 (line 1 multiplied by tax rate on line 2).
Round this amount to the nearest dollar and fill in on line 53 of Form 1NPR ......... $
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Line Instructions 37
Line 53 – Sales and Use Tax Due on Internet, Mail Order, or Other Out-of-State Purchases – continued
Sales and Use Tax Rate Chart
In all Wisconsin counties except those shown below, the tax rate was 5.5% for all of 2023.
If storage, use, or consumption in 2023 was in one of the following counties, the tax rate was 5%:
Manitowoc Winnebago Racine Waukesha
Line 54 Donations
You may designate amounts as a donation to one or more of the programs listed on lines 54a through 54h. Your donation will
either reduce your refund or be added to tax due. Add the amounts on lines 54a through 54h and fill in the total on line 54i.
Line 54a Endangered Resources Donation With your gift, the Endangered Resources Program works to protect and
manage native plant and animal species, natural communities, and other natural features. Gifts up to a predetermined
amount will be matched by state general purpose revenue. Fill in the amount you want to donate on line 54a.
Line 54b Cancer Research Donation Your cancer research donation will be divided equally between the Medical College
of Wisconsin, Inc., and the University of Wisconsin Carbone Cancer Center for cancer research projects. Fill in the amount
you want to donate on line 54b.
Line 54c Veterans Trust Fund Donation Your donation to the Veterans Trust Fund will be used by the Wisconsin De-
partment of Veterans Affairs for the benefit of veterans or their dependents. Fill in the amount you want to donate on line
54c.
Line 54d Multiple Sclerosis Donation Donations will be forwarded to the National Multiple Sclerosis Society to be
distributed to entities located in Wisconsin that operate health-related programs for people in Wisconsin with multiple
sclerosis. Fill in the amount you want to donate on line 54d.
Line 54e Military Family Relief Fund The Wisconsin Department of Military Affairs will use donations to the military
family relief fund to provide financial aid to eligible members of the immediate family of members of the U.S. Armed Forces
or the National Guard who are residents of Wisconsin serving on active duty. Fill in the amount you want to donate on line
54e.
Line 54f Second Harvest / Feeding America Your donation to the food banks supports efforts to feed the hungry and
will be divided as follows: 65% to Feeding America Eastern Wisconsin (located in Milwaukee); 20% to Second Harvest
Foodbank of Southern Wisconsin (located in Madison); and 15% to Feed My People (located in Eau Claire). The food banks
provide food to food pantries, meal programs, shelters, and soup kitchens throughout the state. Fill in the amount you want
to donate on line 54f.
Line 54g Red Cross Wisconsin Disaster Relief You may donate an amount to the American Red Cross for its Wisconsin
Disaster Relief Fund. Fill in the amount you want to donate on line 54g.
Line 54h Special Olympics Wisconsin You may donate an amount to Special Olympics Wisconsin, Inc. Fill in the amount
you want to donate on line 54h.
Amended return only – Fill in the amount of your donations from your original return. If you did not make a donation on your
original return, but now wish to, or if you want to increase your donation, fill in the new amount on the appropriate line(s).
If you want to decrease the amount of your donation, you may only fill in a smaller amount if you file an amended return by
October 15, 2025, or if your original return was filed after April 15, 2024, within 18 months of the date your return was filed.
Line 55 Penalties on IRAs, Other Retirement Plans, MSAs, etc.
Nonresidents – don’t fill in this line. Part-year and full-year residents – fill in this line if (1) you owe any of the federal
penalty taxes listed below and (2) the action which caused you to owe the federal penalty tax occurred while you were a
Wisconsin resident.
• Tax on IRAs, other qualified retirement plans, etc., from line 8 of federal Schedule 2 (Form 1040). Do not include any
amount from line 8 of federal Form 5329.
• Total tax due from lines 4, 17, 25, 33, 41, 49, 51, and 55 of federal Form 5329. Include only if the tax due on this form was
paid separately and is not included on line 8 of your federal Schedule 2 (Form 1040).
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38 Line Instructions
Line 55 – Penalties on IRAs, Other Retirement Plans, MSAs, etc. – continued
• Tax on excess contributions from line 2 of federal Form 5330.
• Tax on prohibited transactions from lines 3a and 3b of federal Form 5330.
• Section 72(m)(5) excess benefits tax included on line 17j of federal Schedule 2 (Form 1040).
• Tax on Archer MSA distributions from line 9b of federal Form 8853.
• Tax on health savings account distributions from line 17b of federal Form 8889.
If you are subject to the Wisconsin penalty, fill in the total of your federal penalty taxes in the space provided on line 55.
Multiply the amount filled in by .33 (33%) and fill in the result on line 55. If you were required to file federal Form 5329 or
5330, include a copy of your Form 5329 or 5330 with your Form 1NPR.
Note: You are not subject to the penalty on payments from certain retirement plans if the payments are exempt from
Wisconsin tax. See the Schedule M instructions for information on the retirement payments from local and state retirement
systems and federal retirement systems that are exempt from Wisconsin tax.
Line 56 Other Penalties
If you are subject to a penalty for selling business or farming assets purchased from a related person or inconsistent estate
basis reporting, or repayment of the state historic rehabilitation credit, angel investment credit, early stage seed investment
credit, supplement to federal historic rehabilitation credit, or low-income housing credit, fill in the amount of the penalty or
repayment on line 56. See page 9 for more information on repayment of the credits. See below for further information on
the penalties.
• Penalty for selling business assets (or assets used in farming) purchased from a related person Capital gain on
the sale or disposition of business assets or on assets used in farming may be excluded from Wisconsin taxation if the
assets were held more than one year and the assets are disposed of to certain related persons. The related person who
purchases or otherwise receives the assets on which the gain is excluded is subject to a penalty if they sell or otherwise
dispose of the assets within two years. The penalty does not apply in the case of an involuntary conversion (for example,
assets are destroyed by fire or livestock dies). Visit any department office or contact our Customer Service Bureau at
(608) 266-2486 for information on how to compute the penalty.
• Penalty for underpayment of taxes due to inconsistent estate basis reporting An inconsistent estate basis reporting
occurs if the property basis claimed on a Wisconsin tax return exceeds the property basis determined for federal estate
tax purposes. The penalty is equal to 20% of the portion of any underpayment of taxes due to the inconsistent estate
basis reporting.
Line 58 Wisconsin Income Tax Withheld
Add the Wisconsin income tax withheld shown on your withholding statements (Forms W-2 [or W-2c if corrected],
W-2G, 1042-S, 1099-G, 1099-R, 1099-MISC, and 1099-NEC or from a pass-through entity as shown on Wisconsin
Schedule 2K-1, 3K-1, or 5K-1). Fill in the total on line 58. Paper clip readable copies of your withholding statements (include
any Schedule 2K-1, 3K-1, or 5K-1) to page 1 of Form 1NPR.
Wisconsin tax withheld is shown in Box 17 of Form W-2 or Box 14 of Form 1099-R, but only if Wisconsin is the state
identified in Box 15 of Form W-2 or Box 15 of Form 1099-R.
CAUTION Nonresident entertainers who are claiming credit for cash deposit or withholding from an employer, as shown
on Wisconsin Form WT-11, should claim such amounts as withholding on line 58. Do not claim such amounts as estimated
tax paid on line 59. Submit a copy of Form WT-11 with your Wisconsin income tax return.
DO NOT:
• Claim credit for tax withheld for other states (you must file in the other state to receive credit for the withholding)
• Claim amounts marked social security or Medicare tax withheld
• Claim credit for federal tax withheld
• Include withholding statements from other tax years
• Write on, change, or attempt to correct the amounts on your withholding statements
• Claim Wisconsin withholding from a tax-option (S) corporation or partnership, if it elected to be taxed at the entity level
and claimed a refund of the pass-through withholding or a written request was submitted to apply the withholding against
the tax liability at the entity level
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Line Instructions 39
Line 58 – Wisconsin Income Tax Withheld – continued
It is your responsibility to ensure that your employer or other payer has provided withholding statements that:
1. Are clear and easy to read
2. Show withholding was paid to Wisconsin
If you do not have a withholding statement or need a corrected withholding statement, contact your employer or other payer.
Line 59 2023 Wisconsin Estimated Tax Paid and Amount Applied From 2022 Return
Fill in any payments you made on your 2023 estimated Wisconsin income tax (2023 Form 1-ES). This includes any exten-
sion payments made on 2023 Form 1-ES. Include any overpayment from your 2022 return that you were allowed as credit
to your 2023 Wisconsin estimated tax.
Check your estimated tax payments Before filling in line 59, check the amount of your estimated tax payments on the
department’s website at https://www.revenue.wi.gov/Pages/apps/taxpaymentinquiry.aspx. Processing of your return will be
delayed if there is a difference between the amount of estimated tax payments you claim and the amount the department
has on record.
If you are married filing a joint return, fill in the total of:
• Any separate estimated tax payments made by each spouse
• Any joint estimated tax payments
• Any overpayments from your 2022 return(s) that you and your spouse were allowed as credit to 2023 Wisconsin estimated
tax
If you are filing a separate tax return, you may not claim any part of your spouse’s separate estimated tax payments or
credits. You and your spouse may split your joint estimated tax payments and credits between you as you choose. If you
cannot agree on how joint estimated tax payments are to be split between you, the department will split them between you
according to your respective income tax liabilities.
Follow these instructions even if your spouse died during 2023.
Name change If you changed your name because of marriage or divorce, and you made estimated tax payments using
your former name, paper clip a statement to the front of Form 1NPR. On the statement, explain all the payments you and
your spouse made for 2023 and the name(s) and social security number(s) under which you made them.
If you had withholding allocated to you from a pass-through entity, do NOT fill in such amount on line 59. Withholding
from a pass-through entity should be included on line 58.
CAUTION Nonresident entertainers should claim credit for cash deposits or withholding by an employer, as shown on
Wisconsin Form WT-11, as withholding on line 58. Do not claim such amounts on line 59.
Line 60 Earned Income Credit
Nonresidents and part-year residents – don’t fill in any amount. Only full-year Wisconsin residents are eligible for the
Wisconsin earned income credit.
If you are filing a joint return and one spouse is a full-year Wisconsin resident, you may claim the Wisconsin earned
income credit if you claimed the federal earned income credit and you had a qualifying child. See instructions for Step 2
on the next page.
If you recklessly or fraudulently claim a false credit, you may be ineligible to claim any refundable credit for up to 10 years
and could also owe a penalty.
Full-year residents – To claim the Wisconsin earned income credit, complete the following steps and fill in the required
information in the spaces provided on line 60.
Step 1 Fill in the number of children who meet the requirements of a “qualifying child” for purposes of the federal earned
income credit (see the instructions for the earned income credit in your federal return for definition of a “qualifying
child”).
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40 Line Instructions
Line 60 – Earned Income Credit – continued
Step 2 Fill in the federal earned income credit from line 27 of federal Form 1040 or 1040-SR.
Step 3 Fill in the percentage rate which applies to you.
Number of qualifying children Fill in this
(see Step 1 on the previous page) percentage rate
1 4%
2 11%
3 or more 34%
Step 4 Multiply the amount of your federal credit (Step 2) by the percentage determined in Step 3. Fill in the result on
line 60. This is your Wisconsin earned income credit.
What to include with your return You must include a copy of your completed federal Schedule EIC with Form 1NPR. If
you used a paid preparer to complete your federal return, also include federal Form 8867. Failure to provide this information
may delay your refund.
Note: If the IRS is computing your federal earned income credit and you want the department to compute your Wisconsin
earned income credit for you, fill in the number of your qualifying children in the space provided on line 60. Write “EIC” in
the space to the right of line 60. Complete your return through line 65 of Form 1NPR. Include a copy of your federal return
(Form 1040 or 1040-SR) with your Form 1NPR.
Line 61 Farmland Preservation Credit
Nonresidents and part-year residents – don’t fill in any amount. Only full-year Wisconsin residents are eligible for farmland
preservation credit.
Note: If you are filing a joint return and one spouse is a full-year Wisconsin resident, the resident spouse may be able to
claim farmland preservation credit. Fill in the amount from line 17 of your Schedule FC on line 61a. Fill in the amount from
line 13 of Schedule FC-A on line 61b. If you are claiming farmland preservation credit, include your completed Schedule FC
or FC-A with your Form 1NPR.
If you recklessly or fraudulently claim a false credit, you may be ineligible to claim any refundable credit for up to 10
years and could also owe a penalty.
Line 62 Repayment Credit
If you repaid during 2023, an amount that you included in income in an earlier year because at that time you thought you
had an unrestricted right to it, you may be able to claim a credit based on the amount repaid. To qualify for the credit, the
amount repaid must be over $3,000 and cannot have been subtracted in computing Wisconsin adjusted gross income or
used in computing the Wisconsin itemized deduction credit.
Use the following steps to compute your credit:
(1) Refigure your tax from the earlier year without including in income the amount you repaid in 2023.
(2) Subtract the tax in (1) from the tax shown on your return for the earlier year. The difference is the amount of your credit.
Fill in the amount of your credit on line 62 of Form 1NPR. Include a statement showing how you computed your credit.
Line 63 Homestead Credit
Nonresidents and part-year residents – don’t fill in any amount. Only full-year Wisconsin residents are eligible for home-
stead credit.
Note: If you are filing a joint return and one spouse is a full-year Wisconsin resident, the resident spouse may be able to
claim homestead credit. Fill in the amount from line 19 of Schedule H on line 63. Include your completed Schedule H with
Form 1NPR.
If you recklessly or fraudulently claim a false credit, you may be ineligible to claim any refundable credit for up to 10
years and could also owe a penalty.
Line 64 Eligible Veterans and Surviving Spouses Property Tax Credit
Nonresidents – don’t fill in any amount. Only full-year and part-year residents of Wisconsin are eligible for the credit. Part-
year and full-year residents – read the instructions below.
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Line Instructions 41
Who may claim the credit An eligible unremarried surviving spouse or an eligible veteran may claim the veterans and
surviving spouses property tax credit. (Note: If you claim the veterans and surviving spouses property tax credit, you or
your spouse may not claim the school property tax credit, homestead credit, or farmland preservation credit.)
If you recklessly or fraudulently claim a false credit, you may be ineligible to claim any refundable credit for up to 10 years
and could also owe a penalty.
An “eligible unremarried surviving spouse” means an unremarried surviving spouse, as certified by the Wisconsin Depart-
ment of Veterans Affairs (WDVA), of an individual who meets all of the following conditions:
• Served on active duty in the U.S. Armed Forces or in forces incorporated as part of the U.S. Armed Forces or in the
National Guard or a reserve component of the U.S. Armed Forces
• Was a resident of Wisconsin at the time of entry into active service or who had been a resident of Wisconsin for any
consecutive 5-year period after entry into that active duty service
• Met one of the following conditions:
1. Died while on active duty and while a resident of Wisconsin
2. Was a resident of Wisconsin at the time of their death and had either a service-connected disability rating of 100%
under 38 USC 1114 or 1134 or a 100% disability rating based on individual unemployability
3. In the case of an individual who served in the National Guard or a reserve component, while a resident of Wisconsin
died in the line of duty while on active or inactive duty for training purposes
4. Was a resident of Wisconsin at the time of their death and following the individual’s death, their spouse began to
receive, and continues to receive, dependency and indemnity compensation, as defined in 38 USC 101(14)
“Eligible veteran” means an individual who is certified by the WDVA as meeting all of the following conditions:
• Served on active duty under honorable conditions in the U.S. Armed Forces or in forces incorporated in the U.S. Armed
Forces
• Was a resident of Wisconsin at the time of entry into active service or who had been a resident of Wisconsin for any
consecutive 5-year period after entry into that active duty service
• Is currently a resident of Wisconsin for purposes of receiving veterans benefits under ch. 45, Wis. Stats.
• Has a service-connected disability rating of 100% under 38 USC 1114 or 1134 or a 100% disability rating based on indi-
vidual unemployability
Computing the credit The credit is equal to the property taxes paid by the claimant during the year on the claimant’s
principal dwelling in Wisconsin. The credit is based on real and personal property taxes, exclusive of special assessments,
delinquent interest, and charges for service. Do not include any property taxes that are properly includable as a trade or
business expense. “Principal dwelling” means any dwelling and the land surrounding it that is reasonably necessary for use
of the dwelling as a primary dwelling, but not more than one acre. It may include a part of a multi-dwelling or multipurpose
building and a part of the land upon which it is built that is used as the primary dwelling.
Example: Taxpayer received a property tax bill on the house they owned in the amount of $3,000 for the 2023 tax year on
December 22, 2023. Taxpayer paid the property tax bill in 2 installments:
• $1,500 on December 28, 2023
• $1,500 on April 11, 2024
Taxpayer did not pay any of the 2022 property tax bill in 2023. The amount allowed for purposes of computing the veterans
and surviving spouses property tax credit for 2023 is $1,500, which is the amount they paid on December 28, 2023. The
remaining amount paid on April 11, 2024, of $1,500 may be claimed on the 2024 Wisconsin income tax return if the taxpayer
is still eligible for the credit.
Complete Worksheet 1 if your principal dwelling is located on more than one acre of land.
If your property contains land assessed as a type other than residential, complete Worksheet 2. You may have to contact
your municipality to find the value of land which contains multiple classifications (agricultural, undeveloped, other, etc.).
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42 Line Instructions
Line 64 – Eligible Veterans and Surviving Spouses Property Tax Credit – continued
Worksheet 1 – Property Tax Bill Shows More than 1 Acre of Land
1. Assessed value of land (from tax bill) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.
2. Number of acres of land .................................................... 2.
3. Divide line 1 by line 2 ...................................................... 3.
4. Assessed value of principal dwelling .......................................... 4.
5. Add line 3 and line 4 ....................................................... 5.
6. Total assessed value of all land and improvements (from tax bill) .................... 6.
7. Divide line 5 by line 6 ...................................................... 7. .
8. Net property taxes paid .................................................... 8.
9. Multiply line 8 by line 7. This is the amount of property tax allowed for the credit ........ 9.
Worksheet 2 – Property Tax Bill Contains Nonresidential Land
Part I
1. Value of land from property tax bill, residential .................................. 1.
2. Value of land from property tax bill, other ...................................... 2.
3. Value of land from property tax bill, undeveloped ................................ 3.
4. Value of land from property tax bill, agricultural .................................. 4.
5. Value of land from property tax bill, agricultural forest ............................. 5.
6. Value of land from property tax bill, forest ...................................... 6.
7. Total value of land (add lines 1 through 6) ...................................... 7.
Part II
1. Value of residential land (from Part I, line 1) .................................... 1.
2. Number of acres of residential land. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.
3. Divide line 1 by line 2 ...................................................... 3.
4. Value of improvements ..................................................... 4.
5. Add lines 3 and 4 ......................................................... 5.
6. Total value of all land (Part I, line 7) and improvements . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6.
7. Divide line 5 by line 6 ...................................................... 7.
8. Net property taxes paid .................................................... 8.
9. Multiply line 8 by line 7. This is the amount of property tax allowed for the credit ........ 9.
If your property contains structures in addition to the primary dwelling, provide a copy of the assessor's report with the
return.
If the principal dwelling on which the taxes were paid is owned by two or more persons or entities as joint tenants or ten-
ants in common, use only that part of property taxes paid that reflects the ownership percentage of the claimant. (See
Exceptions below.)
Exceptions
• Married filing a joint return If property is owned by an eligible veteran and spouse as joint tenants, tenants in common,
or as marital property, the credit is based on 100% of property taxes paid on the principal dwelling (subject to the 1-acre
limitation).
• Married filing a separate return If property is owned by an eligible veteran and spouse as joint tenants, tenants in
common, or as marital property, each spouse may claim the credit based on their respective ownership interest in the
eligible veteran’s principal dwelling (subject to the 1-acre limitation).
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Line Instructions 43
Line 64 – Eligible Veterans and Surviving Spouses Property Tax Credit – continued
If the principal dwelling is sold during the taxable year, the property taxes for the seller and buyer shall be the amount of
the tax prorated to each in the closing agreement pertaining to the sale. If not provided for in the closing agreement, the tax
shall be prorated between the seller and buyer in proportion to months of ownership.
If you owned and lived in a mobile home as your principal dwelling, “property taxes” include monthly mobile home municipal
permit fees you paid to the municipality. If you paid the fee directly to the landowner, or community licensee, include proof
of payment by the landowner or community licensee to the municipality.
If you did not own your principal dwelling but were required to pay the property taxes as rent, you may claim the credit based
on the property taxes paid during the year if all of the following are met:
• The rental unit must be the principal dwelling of the eligible veteran or surviving spouse
• The principal dwelling must be located in Wisconsin
• The eligible veteran or surviving spouse is required to pay the property taxes under the rental agreement or other
written agreement entered into with the landlord
• The eligible veteran or surviving spouse must pay the property taxes directly to the municipality
A copy of the agreement with the landlord and proof of payment to the municipality must be included with the Wisconsin
income tax return.
The credit must be claimed within 4 years of the unextended due date of the return.
Certification of eligibility for the credit If you did not claim the credit in a prior year, before claiming the credit for 2023,
you must request certification from the WDVA indicating that you qualify for the credit. Use Form WDVA 2097 (which you
can find in WDVA Brochure B0106) to submit your request, along with a copy of the veteran’s DD Form 214 and Veterans
Administration disability award letter and, if applicable, the veteran’s death certificate, a marriage certificate, and a completed
copy of Form WDVA 0001 (if the veteran never previously submitted one). The WDVA 0001 and the brochure are available
from your county veterans service officer or on the internet at dva.wi.gov/Pages/home.aspx. You may submit these forms
and supporting documents to your county veterans service officer or mail them to: Wisconsin Department of Veterans
Affairs, Attn: Wisconsin Veterans Property Tax Credit, 201 W. Washington Ave., PO Box 7843, Madison WI 53707-7843.
The WDVA will send you a certification of your eligibility.
Note: You do not have to obtain certification from the WDVA for 2023 if you previously received certification for a prior year.
If you still qualify for the credit, you may claim the credit but do not have to include a certification with your return.
What to include Include a copy of your property tax bill, proof of payment made in 2023, and the certification (if required)
received from the WDVA with your return.
Line 65 Refundable Credits from Schedule CR
If you are claiming any of the following refundable credits, you must complete Schedule CR. Include Schedule CR, along
with the appropriate schedule for the credit(s) you are claiming and any required approval or certification from
the Wisconsin Economic Development Corporation (WEDC). Fill in the amount from line 40 of Schedule CR on line 65.
See page 13 for information on obtaining Schedule CR.
• Schedule EC – Enterprise Zone Jobs Credit The enterprise zone jobs credit is available to persons doing business
in an enterprise zone. The WEDC must certify the business as eligible for the credit and determine the amount of credit.
Complete Schedule EC.
• Schedule JT – Jobs Tax Credit The credit is available based on wages paid to an eligible employee and costs
incurred to undertake training activities. The credit is available to taxpayers who are certified by the WEDC. Complete
Schedule JT.
• Schedule BD – Business Development Credit The credit is based on wages paid to eligible employees, training
costs, and personal and real property investment. The credit is available to taxpayers who are certified by the WEDC.
Complete Schedule BD.
• Schedule R – Research Credits The research credits are available for increasing research activities in Wisconsin.
This includes credits related to internal combustion engines and certain energy efficient products. Complete Schedule R.
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44 Line Instructions
Line 65 – Refundable Credits from Schedule CR - continued
• Schedule EIT – Electronics and Information Technology Manufacturing Zone Credit The credit is based on payroll
and capital expenditures in the zone. The credit is available to taxpayers who are certified by the WEDC. Complete
Schedule EIT.
No interest is paid on refunds issued for the enterprise zone jobs credit, jobs tax credit, business development credit, or
electronics and information technology manufacturing zone credit.
Line 66 Amount Previously Paid
Amended return only – Complete this line only if this is an amended 2023 Form 1NPR. Fill in the amount of tax you paid
with your original Form 1NPR plus any additional amounts paid after it was filed.
If you did not pay the full amount shown on your original Form 1NPR, fill in only the portion that you actually paid. Also,
include any additional tax that may have resulted if your original return was changed or audited. This includes additional
tax paid with a previously filed 2023 amended return and additional tax paid as a result of a department adjustment to your
return. Do not include payments of interest or penalties.
Line 68 Amount Previously Refunded
Amended return only – Complete this line only if this is an amended 2023 Form 1NPR. Fill in the refund from your origi-
nal 2023 return (not including the amount applied to your 2024 estimated tax). This is generally the amount from line 71 of
Form 1NPR.
If your refund was reduced because you owed underpayment interest or any penalties, fill in the amount of your refund
before the reduction for underpayment interest or penalty. If your 2023 return was adjusted by the department, fill in the
refund shown on the adjustment notice you received. If the adjustment notice shows a tax due rather than a refund, complete
line 66 instead of line 68.
Line 70 Amount You Overpaid
If line 69 is more than line 57, subtract line 57 from line 69 and fill in the difference on line 70. This is the amount you
overpaid.
Amended return only – If the amount on line 70 (amount you overpaid) is less than the amount applied to your estimated
tax on line 72, do not complete line 70. Instead, subtract line 70 from line 72 and fill in the result on line 73. This is the
amount you owe.
Note: If you were required to make estimated tax payments and you did not make such payments timely, you may owe
what is called “underpayment interest.” You may owe underpayment interest even if you are due a refund. Read the line 74
instructions to see if you owe underpayment interest. If you owe underpayment interest and you show an overpayment on
line 70, reduce the amount on line 70 by the amount of underpayment interest on line 74.
Line 71 Refund
Fill in on line 71 the amount from line 70 that you want refunded to you. 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.
Note: If you are divorced, see item 7 on page 7. You may be required to include a copy of your judgment of divorce with
your return.
Note: If appropriate, we will figure interest and include it in your refund check. Interest is at a rate of 3% per year from the
due date of your 2023 return. However, interest is not allowed on (1) a refund issued within 90 days of the due date of the
return or within 90 days of the date an original return was filed, whichever is later, (2) a refund due from the homestead
credit, enterprise zone jobs credit, jobs tax credit, business development credit, and electronics and information technology
manufacturing zone credit, or (3) any portion of the refund that is applied to 2024 estimated tax.
Line 72 Amount Applied to 2024 Estimated Tax
Fill in on line 72 the amount, if any, of the overpayment on line 70 you want applied to your 2024 estimated tax.
If you are married filing a joint return, we will apply the amount on line 72 to your joint estimated tax. If you are married filing
a separate return, we will apply the amount on line 72 to your separate estimated tax.
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Line Instructions 45
Line 72 – Applied to Estimated Tax – continued
Amended return only – If this is an amended return, the amount to fill in on line 72 will generally be the amount to be
applied to your 2024 estimated tax from line 72 of your original Form 1NPR. However, if you file your amended return by
January 15, 2025, you may increase or reduce this amount.
Line 73 Amount You Underpaid
If the amount on line 57 is more than the amount on line 69, subtract line 69 from line 57 and fill in the difference on line 73.
This is the amount you underpaid.
Interest on any tax due is 12% per year from the due date of your 2023 return. If you owe any interest, figure the interest
on the amount of tax you underpaid. Enter the amount of interest on line 76. Do not include amount of interest in the total
on either line 73 or 75.
Amended return only – If the amount on line 57 is more than the amount on line 69, subtract line 69 from line 57 and add
the amount on line 72 (amount applied to estimated tax) to the result. This is the amount you underpaid. Fill in the amount
you underpaid on line 73.
If the amount you underpaid with your return is $500 or more or you made late estimated tax payments, you may also
owe what is called “underpayment interest.” This is an interest charge that applies when you have not prepaid enough of
your tax through withholding and/or estimated tax payments. Read the line 74 instructions to see if you owe underpayment
interest.
Line 74 Underpayment Interest
You may owe underpayment interest if the amount of Wisconsin income tax withheld from your wages was less than your
tax liability, or if you had income that was not subject to withholding and you did not make timely estimated tax payments.
In general, in each quarter of the year you should be paying enough tax through withholding payments and estimated tax
payments to cover the taxes you expect to owe for the tax year. For more information on making estimated tax payments,
see Estimated Tax Payments Required for Next Year on page 11.
Underpayment interest applies if either of the following occurs:
• Line 73 is at least $500 and it is more than 10% of the tax shown on your return.
• You did not pay enough estimated tax by any of the due dates. This is true even if you are due a refund.
The “tax shown on your return” is the amount on line 52 minus the amounts on lines 60 through 65.
Exceptions You will not owe underpayment interest if your 2022 tax return was for a tax year of 12 full months (or would
have been had you been required to file) AND either of the following applies:
1. You were a Wisconsin resident for all of 2022 , and you had no tax liability for 2022.
2. The amounts on lines 58 and 59 on your 2023 return are at least as much as the tax shown on your 2022 return. This
exception does not apply if you did not file a 2022 Wisconsin return. Your estimated tax payments for 2023 must have
been made on time and for the required amount.
The “tax shown on your 2022 return” is the amount on line 52 minus the amounts on lines 60 through 65.
Fill in the exception code in the brackets to the left of line 74 if you are enclosing an application for a waiver, qualify for
an exception, or are using the annualized income installment method (Part IV of Schedule U) to compute underpayment
interest. See Schedule U Underpayment of Estimated Tax by Individuals and Fiduciaries, and its instructions for further
information on the exception codes.
Example Farmers and fishers are not subject to underpayment interest if two-thirds of their total gross income (gross income
of both spouses if married filing a joint return) is from farming or fishing and they file their return and pay any tax due by
March 1, 2024. Qualified farmers and fishers must fill in exception code “04” in the brackets to the left of line 74. Failure to
fill in the exception code may result in an assessment for underpayment interest.
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| 46 Line Instructions Line 74 – Underpayment Interest – continued Figuring underpayment interest If the Exceptions on the previous page do not apply, see Schedule U to find out if you owe underpayment interest. If you do, you can use the schedule to figure the amount. In certain situations, you may be able to lower your underpayment interest. For details, see the instructions for Schedule U. Fill in the underpayment interest from Schedule U on line 74. If you are due a refund, subtract the underpayment interest from the overpayment you show on line 70. Include Schedule U with your Form 1NPR. Amended return only – If you were subject to underpayment interest on your original return and you are now changing the amount of such interest, include a corrected Schedule U with Form 1NPR. Fill in the appropriate exception code in the brackets on line 74 only if you are enclosing an application for a waiver, qualify for an exception, or are using the annual- ized income installment method (Part IV of Schedule U) to compute underpayment interest. See Schedule U instructions for the exception codes. Figure the difference between the amount of underpayment interest as reported on your original return (or as assessed by the department) and the amount of underpayment interest shown on your corrected Schedule U. Fill in the difference on line 74. If the amount of underpayment interest is reduced, put a minus sign (−) in front of the amount on line 74. If line 70 of Form 1NPR shows an overpayment and you are reducing the amount of underpayment interest, add the amount on line 74 to the amount on line 70 of Form 1NPR. Adjust lines 71 and 72 accordingly. If line 73 of Form 1NPR shows an underpayment and you are reducing the amount of underpayment interest, add the amount on line 74 to the amount on line 73 of Form 1NPR. If the sum of lines 73 and 74 is greater than zero, enter the net amount on line 75. If the sum of lines 73 and 74 is less than zero, enter the net amount on line 70 as a positive number and complete lines 71 and 72 accordingly. Note: You may still owe interest (line 76) on the amount of tax you underpaid even if the sum of lines 73 and 74 is zero or an overpayment. Line 75 Amount You Owe Add lines 73 and 74 and enter the amount on line 75. The amount on lines 75 and 76 is the total amount you owe. You can pay online or by check, money order, or credit card. Do not include any 2024 estimated tax payments in your check, money order, or amount you charge. Instead, make the estimated tax payments separately. To pay online Go to the department’s website at: https://tap.revenue.wi.gov/pay/_/. To pay by check or money order Make your check or money order payable to the Wisconsin Department of Revenue. Paper clip it to the front of your Form 1NPR. If the name of the taxpayer does not match the printed name on the check, print the taxpayer’s name on the memo line of the check. If you e-filed your return and are paying by check or money order, attach your payment to Form PV. Mail Form PV and your payment to the address shown on Form PV. You can get this form by using our electronic payment interactive voucher on our website. Other payment methods You may also pay by credit card (MasterCard®, American Express®, Visa®, or Discover®), Apple Pay, or PayPal. To pay using one of these methods, go to the department's website at https://tap.revenue.wi.gov/pay. You will be redirected to the department's third-party processor at the appropriate step. A $1 transaction fee plus a processing fee of 2.25% will be charged by the service provider based on the amount you are paying. You will be told what the fee is during the transaction and you will have the option to either continue or cancel the transaction. For the most up to date information, see the department's webpage for Credit Card and Other Payment Options. Installment payments If you cannot pay the full amount shown as due on your tax return when you file, you may ask to make installment payments to the Department of Revenue. It is generally to your advantage to pay your liability in full rather than in installments. Installment agreements with the department are subject to a $20 installment agreement fee. In addition, bills not paid in full by the due date become liable for additional interest of 18% per year and a delinquent tax collection fee of the greater of $35 or 6 1/2 percent of the unpaid amount. For more information concerning payments, go to www.revenue.wi.gov/Pages/OnlineServices/Pay.aspx. To obtain the Pay- ment Plan Request (Form A-771) go to https://www.revenue.wi.gov/DORForms/a-771.pdf. To file an installment agreement request electronically, go to https://www.revenue.wi.gov/Pages/HTML/payplan.aspx. |
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Line Instructions 47
Line 75 –Amount You Owe – continued
Note: Failure to pay your Wisconsin individual income tax may result in certification of your unpaid liability to the Treasury
Offset Program. Federal law authorizes the U.S. Department of Treasury to reduce, or offset, any federal income tax refunds
payable to you by the IRS to satisfy unpaid state income tax debts. Any unpaid liability will remain eligible for this offset
until it is paid.
Line 76 Interest
Interest on the amount you underpaid is 12% per year from the due date of your 2023 return. Figure the interest on the
underpayment from line 73. Enter the amount of interest on line 76. Do not include this interest in the total on line 73 or 75.
■ Third party designee If you want to allow a tax preparer or tax preparation firm, family member, friend, or any other
person you choose to discuss your 2023 tax return with the Department of Revenue, check “Yes” in the “Third Party Designee”
area of your return. Also, enter the designee’s name, phone number, and any five digits the designee chooses as a personal
identification number (PIN).
If you check “Yes,” you, and your spouse if filing a joint return, are authorizing the department to discuss with the designee
any questions that may arise during the processing of your return. You are also authorizing the designee to:
• Give the department any information that is missing from your return
• Call the department for information about the processing of your return or the status of your refund or payment(s)
• Respond to certain department notices about math errors, offsets, and return preparation
You are not authorizing the designee to receive any refund check, bind you to anything (including any additional tax liability),
or otherwise represent you before the department. If you want to expand the designee’s authorization, you must submit
Form A-222, Power of Attorney.
The authorization will automatically end no later than the due date (without regard to extensions) for filing your 2024 tax
return. This is April 15, 2025, for most people.
■ Sign and date your return Sign and date your return in the space provided on page 4. Form 1NPR is not considered a
valid return unless you sign it. Your spouse must also sign if it is a joint return. Keep a copy of your return for your records.
■ Wisconsin Identity Protection PIN If you received a Wisconsin Identity Protection PIN from the Department of
Revenue, enter it in the Wisconsin Identity Protection PIN spaces provided to the right of your signature. You must correctly
enter all seven characters of your Wisconsin Identity Protection PIN. If you didn’t receive a Wisconsin Identity Protection
PIN, leave these spaces blank. Caution: This Wisconsin Identity Protection PIN is different from any Identity Protection
PIN you may have received from the IRS.
If you and your spouse are filing a claim together and both the claimant and the claimant’s spouse receive a Wisconsin
Identity Protection PIN, enter both Wisconsin Identity Protection PINs in the spaces provided. For more information, see
our Wisconsin Identity Protection PIN common questions at revenue.wi.gov/Pages/FAQS/IP-PIN.aspx.
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48 2023 Standard Deduction Table For Form 1NPR Filers
Caution Nonresident aliens and dual-status aliens are generally not permitted to claim the standard deduction. See instructions
for line 34b.
If your federal income If your federal income
(line 31 of Form 1NPR) is– And you are – (line 31 of Form 1NPR) is– And you are –
Married Married Head Married Married Head
But Single filing filing of a But Single filing filing of a
At less jointly separately Household At less jointly separately Household
least than Your standard deduction is– least than Your standard deduction is–
0 12,599 12,760 23,620 11,220 16,480 42,000 42,500 9,898 20,515 5,356 11,110
12,599 13,000 12,760 23,620 11,181 16,480 42,500 43,000 9,838 20,416 5,257 10,998
13,000 13,500 12,760 23,620 11,091 16,480 43,000 43,500 9,778 20,317 5,158 10,885
13,500 14,000 12,760 23,620 10,993 16,480 43,500 44,000 9,718 20,218 5,059 10,772
14,000 14,500 12,760 23,620 10,894 16,480 44,000 44,500 9,658 20,119 4,960 10,660
14,500 15,000 12,760 23,620 10,795 16,480 44,500 45,000 9,598 20,020 4,861 10,547
15,000 15,500 12,760 23,620 10,696 16,480 45,000 45,500 9,538 19,922 4,762 10,435
15,500 16,000 12,760 23,620 10,597 16,480 45,500 46,000 9,478 19,823 4,664 10,322
16,000 16,500 12,760 23,620 10,498 16,480 46,000 46,500 9,418 19,724 4,565 10,210
16,500 17,000 12,760 23,620 10,399 16,480 46,500 47,000 9,358 19,625 4,466 10,097
17,000 17,500 12,760 23,620 10,300 16,480 47,000 47,500 9,298 19,526 4,367 9,984
17,500 18,000 12,760 23,620 10,201 16,480 47,500 48,000 9,238 19,427 4,268 9,872
18,000 18,500 12,760 23,620 10,103 16,480 48,000 48,500 9,178 19,328 4,169 9,759
18,500 19,000 12,718 23,620 10,004 16,401 48,500 49,000 9,118 19,229 4,070 9,647
19,000 19,500 12,658 23,620 9,905 16,289 49,000 49,500 9,058 19,130 3,971 9,534
19,500 20,000 12,598 23,620 9,806 16,176 49,500 50,000 8,998 19,032 3,872 9,422
20,000 20,500 12,538 23,620 9,707 16,063 50,000 50,500 8,938 18,933 3,774 9,309
20,500 21,000 12,478 23,620 9,608 15,951 50,500 51,000 8,878 18,834 3,675 9,196
21,000 21,500 12,418 23,620 9,509 15,838 51,000 51,500 8,818 18,735 3,576 9,084
21,500 22,000 12,358 23,620 9,410 15,726 51,500 52,000 8,758 18,636 3,477 8,971
22,000 22,500 12,298 23,620 9,311 15,613 52,000 52,500 8,698 18,537 3,378 8,859
22,500 23,000 12,238 23,620 9,213 15,501 52,500 53,000 8,638 18,438 3,279 8,746
23,000 23,500 12,178 23,620 9,114 15,388 53,000 53,500 8,578 18,339 3,180 8,634
23,500 24,000 12,118 23,620 9,015 15,275 53,500 54,000 8,518 18,240 3,081 8,521
24,000 24,500 12,058 23,620 8,916 15,163 54,000 54,500 8,458 18,141 2,982 8,458
24,500 25,000 11,998 23,620 8,817 15,050 54,500 55,000 8,398 18,043 2,884 8,398
25,000 25,500 11,938 23,620 8,718 14,938 55,000 55,500 8,338 17,944 2,785 8,338
25,500 26,000 11,878 23,620 8,619 14,825 55,500 56,000 8,278 17,845 2,686 8,278
26,000 26,500 11,818 23,620 8,520 14,713 56,000 56,500 8,218 17,746 2,587 8,218
26,500 27,000 11,758 23,580 8,421 14,600 56,500 57,000 8,158 17,647 2,488 8,158
27,000 27,500 11,698 23,482 8,323 14,487 57,000 57,500 8,098 17,548 2,389 8,098
27,500 28,000 11,638 23,383 8,224 14,375 57,500 58,000 8,038 17,449 2,290 8,038
28,000 28,500 11,578 23,284 8,125 14,262 58,000 58,500 7,978 17,350 2,191 7,978
28,500 29,000 11,518 23,185 8,026 14,150 58,500 59,000 7,918 17,251 2,092 7,918
29,000 29,500 11,458 23,086 7,927 14,037 59,000 59,500 7,858 17,153 1,994 7,858
29,500 30,000 11,398 22,987 7,828 13,925 59,500 60,000 7,798 17,054 1,895 7,798
30,000 30,500 11,338 22,888 7,729 13,812 60,000 60,500 7,738 16,955 1,796 7,738
30,500 31,000 11,278 22,789 7,630 13,699 60,500 61,000 7,678 16,856 1,697 7,678
31,000 31,500 11,218 22,690 7,531 13,587 61,000 61,500 7,618 16,757 1,598 7,618
31,500 32,000 11,158 22,592 7,433 13,474 61,500 62,000 7,558 16,658 1,499 7,558
32,000 32,500 11,098 22,493 7,334 13,362 62,000 62,500 7,498 16,559 1,400 7,498
32,500 33,000 11,038 22,394 7,235 13,249 62,500 63,000 7,438 16,460 1,301 7,438
33,000 33,500 10,978 22,295 7,136 13,137 63,000 63,500 7,378 16,361 1,202 7,378
33,500 34,000 10,918 22,196 7,037 13,024 63,500 64,000 7,318 16,263 1,104 7,318
34,000 34,500 10,858 22,097 6,938 12,911 64,000 64,500 7,258 16,164 1,005 7,258
34,500 35,000 10,798 21,998 6,839 12,799 64,500 65,000 7,198 16,065 906 7,198
35,000 35,500 10,738 21,899 6,740 12,686 65,000 65,500 7,138 15,966 807 7,138
35,500 36,000 10,678 21,800 6,641 12,574 65,500 66,000 7,078 15,867 708 7,078
36,000 36,500 10,618 21,702 6,543 12,461 66,000 66,500 7,018 15,768 609 7,018
36,500 37,000 10,558 21,603 6,444 12,348 66,500 67,000 6,958 15,669 510 6,958
37,000 37,500 10,498 21,504 6,345 12,236 67,000 67,500 6,898 15,570 411 6,898
37,500 38,000 10,438 21,405 6,246 12,123 67,500 68,000 6,838 15,471 312 6,838
38,000 38,500 10,378 21,306 6,147 12,011 68,000 68,500 6,778 15,373 214 6,778
38,500 39,000 10,318 21,207 6,048 11,898 68,500 69,000 6,718 15,274 115 6,718
39,000 39,500 10,258 21,108 5,949 11,786 69,000 69,500 6,658 15,175 16 6,658
39,500 40,000 10,198 21,009 5,850 11,673 69,500 70,000 6,598 15,076 0 6,598
40,000 40,500 10,138 20,910 5,751 11,560 70,000 70,500 6,538 14,977 0 6,538
40,500 41,000 10,078 20,812 5,652 11,448 70,500 71,000 6,478 14,878 0 6,478
41,000 41,500 10,018 20,713 5,554 11,335 71,000 71,500 6,418 14,779 0 6,418
41,500 42,000 9,958 20,614 5,455 11,223 71,500 72,000 6,358 14,680 0 6,358
Continued on page 49
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2023 Standard Deduction Table For Form 1NPR Filers 49
(continued from page 48)
If your federal income If your federal income
(line 31 of Form 1NPR) is– And you are – (line 31 of Form 1NPR) is– And you are –
Married Married Head Married Married Head
But Single filing filing of a But Single filing filing of a
At less jointly separately Household At less jointly separately Household
least than Your standard deduction is– least than Your standard deduction is–
72,000 72,500 6,298 14,581 0 6,298 102,000 102,500 2,698 8,648 0 2,698
72,500 73,000 6,238 14,483 0 6,238 102,500 103,000 2,638 8,549 0 2,638
73,000 73,500 6,178 14,384 0 6,178 103,000 103,500 2,578 8,450 0 2,578
73,500 74,000 6,118 14,285 0 6,118 103,500 104,000 2,518 8,351 0 2,518
74,000 74,500 6,058 14,186 0 6,058 104,000 104,500 2,458 8,252 0 2,458
74,500 75,000 5,998 14,087 0 5,998 104,500 105,000 2,398 8,154 0 2,398
75,000 75,500 5,938 13,988 0 5,938 105,000 105,500 2,338 8,055 0 2,338
75,500 76,000 5,878 13,889 0 5,878 105,500 106,000 2,278 7,956 0 2,278
76,000 76,500 5,818 13,790 0 5,818 106,000 106,500 2,218 7,857 0 2,218
76,500 77,000 5,758 13,691 0 5,758 106,500 107,000 2,158 7,758 0 2,158
77,000 77,500 5,698 13,593 0 5,698 107,000 107,500 2,098 7,659 0 2,098
77,500 78,000 5,638 13,494 0 5,638 107,500 108,000 2,038 7,560 0 2,038
78,000 78,500 5,578 13,395 0 5,578 108,000 108,500 1,978 7,461 0 1,978
78,500 79,000 5,518 13,296 0 5,518 108,500 109,000 1,918 7,362 0 1,918
79,000 79,500 5,458 13,197 0 5,458 109,000 109,500 1,858 7,264 0 1,858
79,500 80,000 5,398 13,098 0 5,398 109,500 110,000 1,798 7,165 0 1,798
80,000 80,500 5,338 12,999 0 5,338 110,000 110,500 1,738 7,066 0 1,738
80,500 81,000 5,278 12,900 0 5,278 110,500 111,000 1,678 6,967 0 1,678
81,000 81,500 5,218 12,801 0 5,218 111,000 111,500 1,618 6,868 0 1,618
81,500 82,000 5,158 12,703 0 5,158 111,500 112,000 1,558 6,769 0 1,558
82,000 82,500 5,098 12,604 0 5,098 112,000 112,500 1,498 6,670 0 1,498
82,500 83,000 5,038 12,505 0 5,038 112,500 113,000 1,438 6,571 0 1,438
83,000 83,500 4,978 12,406 0 4,978 113,000 113,500 1,378 6,472 0 1,378
83,500 84,000 4,918 12,307 0 4,918 113,500 114,000 1,318 6,374 0 1,318
84,000 84,500 4,858 12,208 0 4,858 114,000 114,500 1,258 6,275 0 1,258
84,500 85,000 4,798 12,109 0 4,798 114,500 115,000 1,198 6,176 0 1,198
85,000 85,500 4,738 12,010 0 4,738 115,000 115,500 1,138 6,077 0 1,138
85,500 86,000 4,678 11,911 0 4,678 115,500 116,000 1,078 5,978 0 1,078
86,000 86,500 4,618 11,813 0 4,618 116,000 116,500 1,018 5,879 0 1,018
86,500 87,000 4,558 11,714 0 4,558 116,500 117,000 958 5,780 0 958
87,000 87,500 4,498 11,615 0 4,498 117,000 117,500 898 5,681 0 898
87,500 88,000 4,438 11,516 0 4,438 117,500 118,000 838 5,582 0 838
88,000 88,500 4,378 11,417 0 4,378 118,000 118,500 778 5,484 0 778
88,500 89,000 4,318 11,318 0 4,318 118,500 119,000 718 5,385 0 718
89,000 89,500 4,258 11,219 0 4,258 119,000 119,500 658 5,286 0 658
89,500 90,000 4,198 11,120 0 4,198 119,500 120,000 598 5,187 0 598
90,000 90,500 4,138 11,021 0 4,138 120,000 120,500 538 5,088 0 538
90,500 91,000 4,078 10,923 0 4,078 120,500 121,000 478 4,989 0 478
91,000 91,500 4,018 10,824 0 4,018 121,000 121,500 418 4,890 0 418
91,500 92,000 3,958 10,725 0 3,958 121,500 122,000 358 4,791 0 358
92,000 92,500 3,898 10,626 0 3,898 122,000 122,500 298 4,692 0 298
92,500 93,000 3,838 10,527 0 3,838 122,500 123,000 238 4,594 0 238
93,000 93,500 3,778 10,428 0 3,778 123,000 123,500 178 4,495 0 178
93,500 94,000 3,718 10,329 0 3,718 123,500 124,000 118 4,396 0 118
94,000 94,500 3,658 10,230 0 3,658 124,000 124,500 58 4,297 0 58
94,500 95,000 3,598 10,131 0 3,598 124,500 125,000 0 4,198 0 0
95,000 95,500 3,538 10,033 0 3,538 125,000 125,500 0 4,099 0 0
95,500 96,000 3,478 9,934 0 3,478 125,500 126,000 0 4,000 0 0
96,000 96,500 3,418 9,835 0 3,418 126,000 126,500 0 3,901 0 0
96,500 97,000 3,358 9,736 0 3,358 126,500 127,000 0 3,802 0 0
97,000 97,500 3,298 9,637 0 3,298 127,000 127,500 0 3,704 0 0
97,500 98,000 3,238 9,538 0 3,238 127,500 128,000 0 3,605 0 0
98,000 98,500 3,178 9,439 0 3,178 128,000 128,500 0 3,506 0 0
98,500 99,000 3,118 9,340 0 3,118 128,500 129,000 0 3,407 0 0
99,000 99,500 3,058 9,241 0 3,058 129,000 129,500 0 3,308 0 0
99,500 100,000 2,998 9,143 0 2,998 129,500 130,000 0 3,209 0 0
100,000 100,500 2,938 9,044 0 2,938 130,000 130,500 0 3,110 0 0
100,500 101,000 2,878 8,945 0 2,878 130,500 131,000 0 3,011 0 0
101,000 101,500 2,818 8,846 0 2,818 131,000 131,500 0 2,912 0 0
101,500 102,000 2,758 8,747 0 2,758 131,500 132,000 0 2,814 0 0
Continued on page 50
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50 2023 Standard Deduction Table For Form 1NPR Filers
(continued from page 49)
If your federal income If your federal income
(line 31 of Form 1NPR) is– And you are – (line 31 of Form 1NPR) is– And you are –
Married Married Head Married Married Head
But Single filing filing of a But Single filing filing of a
At less jointly separately Household At less jointly separately Household
least than Your standard deduction is– least than Your standard deduction is–
132,000 132,500 0 2,715 0 0
132,500 133,000 0 2,616 0 0
133,000 133,500 0 2,517 0 0
133,500 134,000 0 2,418 0 0
134,000 134,500 0 2,319 0 0
134,500 135,000 0 2,220 0 0
135,000 135,500 0 2,121 0 0
135,500 136,000 0 2,022 0 0
136,000 136,500 0 1,924 0 0
136,500 137,000 0 1,825 0 0
137,000 137,500 0 1,726 0 0
137,500 138,000 0 1,627 0 0
138,000 138,500 0 1,528 0 0
138,500 139,000 0 1,429 0 0
139,000 139,500 0 1,330 0 0
139,500 140,000 0 1,231 0 0
140,000 140,500 0 1,132 0 0
140,500 141,000 0 1,034 0 0
141,000 141,500 0 935 0 0
141,500 142,000 0 836 0 0
142,000 142,500 0 737 0 0
142,500 143,000 0 638 0 0
143,000 143,500 0 539 0 0
143,500 144,000 0 440 0 0
144,000 144,500 0 341 0 0
144,500 145,000 0 242 0 0
145,000 145,500 0 144 0 0
145,500 145,976 0 47 0 0
145,976 or over 0 0 0 0
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51
2023 TAX TABLE FOR FORM 1NPR FILERS
Use this Tax Table if your income is less than $100,000. If $100,000 or more, use the
Tax Computation Worksheet on page 57.
Single or Married Married
Head filing filing
But of a jointly sepa-
At less household rately
least than
Example The Smiths are filing a joint return. Their in come on line 37 of Form Your tax is –
1NPR is $28,653. First they find the $28,000 heading in the table. Then they 28,500 28,600 1,140 1,090 1,264
find the $28,600 – 28,700 income line. Next, they find the column for married 28,600 28,700 1,145 1,095 1,270
filing jointly and read down the column. The amount shown where the income 28,700 28,800 1,151 1,099 1,275
line and the filing status column meet is $1,095. This is the tax amount they 28,800 28,900 1,156 1,104 1,280
28,900 29,000 1,161 1,108 1,286
must write on line 38 of their return.
If line 37 is – And you are – If line 37 is – And you are – If line 37 is – And you are –
Single or Married Married Single or Married Married Single or Married Married
Head filing filing Head filing filing Head filing filing
But of a jointly sepa- But of a jointly sepa- But of a jointly sepa-
At less household rately At less household rately At less household rately
least than Your tax is – least than Your tax is – least than Your tax is –
3,000 7,000
3,000 3,100 107 107 107 7,000 7,100 247 247 247
3,100 3,200 110 110 110 7,100 7,200 250 250 250
3,200 3,300 114 114 114 7,200 7,300 254 254 254
3,300 3,400 117 117 117 7,300 7,400 257 257 257
3,400 3,500 121 121 121 7,400 7,500 261 261 261
3,500 3,600 124 124 124 7,500 7,600 264 264 264
3,600 3,700 128 128 128 7,600 7,700 268 268 268
3,700 3,800 131 131 131 7,700 7,800 271 271 271
3,800 3,900 135 135 135 7,800 7,900 275 275 275
0 20 0 0 0 3,900 4,000 138 138 138 7,900 8,000 278 278 278
20 40 1 1 1 4,000 8,000
40 100 2 2 2
4,000 4,100 142 142 142 8,000 8,100 282 282 282
100 200 5 5 5 4,100 4,200 145 145 145 8,100 8,200 285 285 285
200 300 9 9 9 4,200 4,300 149 149 149 8,200 8,300 289 289 289
300 400 12 12 12 4,300 4,400 152 152 152 8,300 8,400 292 292 292
400 500 16 16 16 4,400 4,500 156 156 156 8,400 8,500 296 296 296
500 600 19 19 19 4,500 4,600 159 159 159 8,500 8,600 299 299 299
600 700 23 23 23 4,600 4,700 163 163 163 8,600 8,700 303 303 303
700 800 26 26 26 4,700 4,800 166 166 166 8,700 8,800 306 306 306
800 900 30 30 30 4,800 4,900 170 170 170 8,800 8,900 310 310 310
900 1,000 33 33 33 4,900 5,000 173 173 173 8,900 9,000 313 313 313
1,000 5,000 9,000
1,000 1,100 37 37 37 5,000 5,100 177 177 177 9,000 9,100 317 317 317
1,100 1,200 40 40 40 5,100 5,200 180 180 180 9,100 9,200 320 320 320
1,200 1,300 44 44 44 5,200 5,300 184 184 184 9,200 9,300 324 324 324
1,300 1,400 47 47 47 5,300 5,400 187 187 187 9,300 9,400 327 327 329
1,400 1,500 51 51 51 5,400 5,500 191 191 191 9,400 9,500 331 331 333
1,500 1,600 54 54 54 5,500 5,600 194 194 194 9,500 9,600 334 334 337
1,600 1,700 58 58 58 5,600 5,700 198 198 198 9,600 9,700 338 338 342
1,700 1,800 61 61 61 5,700 5,800 201 201 201 9,700 9,800 341 341 346
1,800 1,900 65 65 65 5,800 5,900 205 205 205 9,800 9,900 345 345 351
1,900 2,000 68 68 68 5,900 6,000 208 208 208 9,900 10,000 348 348 355
2,000 6,000 10,000
2,000 2,100 72 72 72 6,000 6,100 212 212 212 10,000 10,100 352 352 359
2,100 2,200 75 75 75 6,100 6,200 215 215 215 10,100 10,200 355 355 364
2,200 2,300 79 79 79 6,200 6,300 219 219 219 10,200 10,300 359 359 368
2,300 2,400 82 82 82 6,300 6,400 222 222 222 10,300 10,400 362 362 373
2,400 2,500 86 86 86 6,400 6,500 226 226 226 10,400 10,500 366 366 377
2,500 2,600 89 89 89 6,500 6,600 229 229 229 10,500 10,600 369 369 381
2,600 2,700 93 93 93 6,600 6,700 233 233 233 10,600 10,700 373 373 386
2,700 2,800 96 96 96 6,700 6,800 236 236 236 10,700 10,800 376 376 390
2,800 2,900 100 100 100 6,800 6,900 240 240 240 10,800 10,900 380 380 395
2,900 3,000 103 103 103 6,900 7,000 243 243 243 10,900 11,000 383 383 399
Continued on next page
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52 2023 Tax Table For Form 1NPR Filers — Continued
If line 37 is – And you are – If line 37 is – And you are – If line 37 is – And you are –
Single or Married Married Single or Married Married Single or Married Married
Head filing filing Head filing filing Head filing filing
But of a jointly sepa- But of a jointly sepa- But of a jointly sepa-
At less household rately At less household rately At less household rately
least than Your tax is – least than Your tax is – least than Your tax is –
11,000 17,000 23,000
11,000 11,100 387 387 403 17,000 17,100 626 597 667 23,000 23,100 890 848 973
11,100 11,200 390 390 408 17,100 17,200 630 600 672 23,100 23,200 894 853 978
11,200 11,300 394 394 412 17,200 17,300 635 604 676 23,200 23,300 899 857 984
11,300 11,400 397 397 417 17,300 17,400 639 607 681 23,300 23,400 903 862 989
11,400 11,500 401 401 421 17,400 17,500 644 611 685 23,400 23,500 908 866 994
11,500 11,600 404 404 425 17,500 17,600 648 614 689 23,500 23,600 912 870 999
11,600 11,700 408 408 430 17,600 17,700 652 618 694 23,600 23,700 916 875 1,005
11,700 11,800 411 411 434 17,700 17,800 657 621 698 23,700 23,800 921 879 1,010
11,800 11,900 415 415 439 17,800 17,900 661 625 703 23,800 23,900 925 884 1,015
11,900 12,000 418 418 443 17,900 18,000 666 628 707 23,900 24,000 930 888 1,021
12,000 18,000 24,000
12,000 12,100 422 422 447 18,000 18,100 670 632 711 24,000 24,100 934 892 1,026
12,100 12,200 425 425 452 18,100 18,200 674 635 716 24,100 24,200 938 897 1,031
12,200 12,300 429 429 456 18,200 18,300 679 639 720 24,200 24,300 943 901 1,037
12,300 12,400 432 432 461 18,300 18,400 683 642 725 24,300 24,400 947 906 1,042
12,400 12,500 436 436 465 18,400 18,500 688 646 729 24,400 24,500 952 910 1,047
12,500 12,600 439 439 469 18,500 18,600 692 650 734 24,500 24,600 956 914 1,052
12,600 12,700 443 443 474 18,600 18,700 696 655 740 24,600 24,700 960 919 1,058
12,700 12,800 446 446 478 18,700 18,800 701 659 745 24,700 24,800 965 923 1,063
12,800 12,900 450 450 483 18,800 18,900 705 664 750 24,800 24,900 969 928 1,068
12,900 13,000 453 453 487 18,900 19,000 710 668 756 24,900 25,000 974 932 1,074
13,000 19,000 25,000
13,000 13,100 457 457 491 19,000 19,100 714 672 761 25,000 25,100 978 936 1,079
13,100 13,200 460 460 496 19,100 19,200 718 677 766 25,100 25,200 982 941 1,084
13,200 13,300 464 464 500 19,200 19,300 723 681 772 25,200 25,300 987 945 1,090
13,300 13,400 467 467 505 19,300 19,400 727 686 777 25,300 25,400 991 950 1,095
13,400 13,500 471 471 509 19,400 19,500 732 690 782 25,400 25,500 996 954 1,100
13,500 13,600 474 474 513 19,500 19,600 736 694 787 25,500 25,600 1,000 958 1,105
13,600 13,700 478 478 518 19,600 19,700 740 699 793 25,600 25,700 1,004 963 1,111
13,700 13,800 481 481 522 19,700 19,800 745 703 798 25,700 25,800 1,009 967 1,116
13,800 13,900 485 485 527 19,800 19,900 749 708 803 25,800 25,900 1,013 972 1,121
13,900 14,000 490 488 531 19,900 20,000 754 712 809 25,900 26,000 1,018 976 1,127
14,000 20,000 26,000
14,000 14,100 494 492 535 20,000 20,100 758 716 814 26,000 26,100 1,022 980 1,132
14,100 14,200 498 495 540 20,100 20,200 762 721 819 26,100 26,200 1,026 985 1,137
14,200 14,300 503 499 544 20,200 20,300 767 725 825 26,200 26,300 1,031 989 1,143
14,300 14,400 507 502 549 20,300 20,400 771 730 830 26,300 26,400 1,035 994 1,148
14,400 14,500 512 506 553 20,400 20,500 776 734 835 26,400 26,500 1,040 998 1,153
14,500 14,600 516 509 557 20,500 20,600 780 738 840 26,500 26,600 1,044 1,002 1,158
14,600 14,700 520 513 562 20,600 20,700 784 743 846 26,600 26,700 1,048 1,007 1,164
14,700 14,800 525 516 566 20,700 20,800 789 747 851 26,700 26,800 1,053 1,011 1,169
14,800 14,900 529 520 571 20,800 20,900 793 752 856 26,800 26,900 1,057 1,016 1,174
14,900 15,000 534 523 575 20,900 21,000 798 756 862 26,900 27,000 1,062 1,020 1,180
15,000 21,000 27,000
15,000 15,100 538 527 579 21,000 21,100 802 760 867 27,000 27,100 1,066 1,024 1,185
15,100 15,200 542 530 584 21,100 21,200 806 765 872 27,100 27,200 1,070 1,029 1,190
15,200 15,300 547 534 588 21,200 21,300 811 769 878 27,200 27,300 1,075 1,033 1,196
15,300 15,400 551 537 593 21,300 21,400 815 774 883 27,300 27,400 1,079 1,038 1,201
15,400 15,500 556 541 597 21,400 21,500 820 778 888 27,400 27,500 1,084 1,042 1,206
15,500 15,600 560 544 601 21,500 21,600 824 782 893 27,500 27,600 1,088 1,046 1,211
15,600 15,700 564 548 606 21,600 21,700 828 787 899 27,600 27,700 1,092 1,051 1,217
15,700 15,800 569 551 610 21,700 21,800 833 791 904 27,700 27,800 1,098 1,055 1,222
15,800 15,900 573 555 615 21,800 21,900 837 796 909 27,800 27,900 1,103 1,060 1,227
15,900 16,000 578 558 619 21,900 22,000 842 800 915 27,900 28,000 1,108 1,064 1,233
16,000 22,000 28,000
16,000 16,100 582 562 623 22,000 22,100 846 804 920 28,000 28,100 1,114 1,068 1,238
16,100 16,200 586 565 628 22,100 22,200 850 809 925 28,100 28,200 1,119 1,073 1,243
16,200 16,300 591 569 632 22,200 22,300 855 813 931 28,200 28,300 1,124 1,077 1,249
16,300 16,400 595 572 637 22,300 22,400 859 818 936 28,300 28,400 1,130 1,082 1,254
16,400 16,500 600 576 641 22,400 22,500 864 822 941 28,400 28,500 1,135 1,086 1,259
16,500 16,600 604 579 645 22,500 22,600 868 826 946 28,500 28,600 1,140 1,090 1,264
16,600 16,700 608 583 650 22,600 22,700 872 831 952 28,600 28,700 1,145 1,095 1,270
16,700 16,800 613 586 654 22,700 22,800 877 835 957 28,700 28,800 1,151 1,099 1,275
16,800 16,900 617 590 659 22,800 22,900 881 840 962 28,800 28,900 1,156 1,104 1,280
16,900 17,000 622 593 663 22,900 23,000 886 844 968 28,900 29,000 1,161 1,108 1,286
Continued on next page
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2023 Tax Table For Form 1NPR Filers — Continued 53
If line 37 is – And you are – If line 37 is – And you are – If line 37 is – And you are –
Single or Married Married Single or Married Married Single or Married Married
Head filing filing Head filing filing Head filing filing
But of a jointly sepa- But of a jointly sepa- But of a jointly sepa-
At less household rately At less household rately At less household rately
least than Your tax is – least than Your tax is – least than Your tax is –
29,000 35,000 41,000
29,000 29,100 1,167 1,112 1,291 35,000 35,100 1,485 1,376 1,609 41,000 41,100 1,803 1,678 1,927
29,100 29,200 1,172 1,117 1,296 35,100 35,200 1,490 1,381 1,614 41,100 41,200 1,808 1,684 1,932
29,200 29,300 1,177 1,121 1,302 35,200 35,300 1,495 1,385 1,620 41,200 41,300 1,813 1,689 1,938
29,300 29,400 1,183 1,126 1,307 35,300 35,400 1,501 1,390 1,625 41,300 41,400 1,819 1,694 1,943
29,400 29,500 1,188 1,130 1,312 35,400 35,500 1,506 1,394 1,630 41,400 41,500 1,824 1,700 1,948
29,500 29,600 1,193 1,134 1,317 35,500 35,600 1,511 1,398 1,635 41,500 41,600 1,829 1,705 1,953
29,600 29,700 1,198 1,139 1,323 35,600 35,700 1,516 1,403 1,641 41,600 41,700 1,834 1,710 1,959
29,700 29,800 1,204 1,143 1,328 35,700 35,800 1,522 1,407 1,646 41,700 41,800 1,840 1,715 1,964
29,800 29,900 1,209 1,148 1,333 35,800 35,900 1,527 1,412 1,651 41,800 41,900 1,845 1,721 1,969
29,900 30,000 1,214 1,152 1,339 35,900 36,000 1,532 1,416 1,657 41,900 42,000 1,850 1,726 1,975
30,000 36,000 42,000
30,000 30,100 1,220 1,156 1,344 36,000 36,100 1,538 1,420 1,662 42,000 42,100 1,856 1,731 1,980
30,100 30,200 1,225 1,161 1,349 36,100 36,200 1,543 1,425 1,667 42,100 42,200 1,861 1,737 1,985
30,200 30,300 1,230 1,165 1,355 36,200 36,300 1,548 1,429 1,673 42,200 42,300 1,866 1,742 1,991
30,300 30,400 1,236 1,170 1,360 36,300 36,400 1,554 1,434 1,678 42,300 42,400 1,872 1,747 1,996
30,400 30,500 1,241 1,174 1,365 36,400 36,500 1,559 1,438 1,683 42,400 42,500 1,877 1,753 2,001
30,500 30,600 1,246 1,178 1,370 36,500 36,600 1,564 1,442 1,688 42,500 42,600 1,882 1,758 2,006
30,600 30,700 1,251 1,183 1,376 36,600 36,700 1,569 1,447 1,694 42,600 42,700 1,887 1,763 2,012
30,700 30,800 1,257 1,187 1,381 36,700 36,800 1,575 1,451 1,699 42,700 42,800 1,893 1,768 2,017
30,800 30,900 1,262 1,192 1,386 36,800 36,900 1,580 1,456 1,704 42,800 42,900 1,898 1,774 2,022
30,900 31,000 1,267 1,196 1,392 36,900 37,000 1,585 1,461 1,710 42,900 43,000 1,903 1,779 2,028
31,000 37,000 43,000
31,000 31,100 1,273 1,200 1,397 37,000 37,100 1,591 1,466 1,715 43,000 43,100 1,909 1,784 2,033
31,100 31,200 1,278 1,205 1,402 37,100 37,200 1,596 1,472 1,720 43,100 43,200 1,914 1,790 2,038
31,200 31,300 1,283 1,209 1,408 37,200 37,300 1,601 1,477 1,726 43,200 43,300 1,919 1,795 2,044
31,300 31,400 1,289 1,214 1,413 37,300 37,400 1,607 1,482 1,731 43,300 43,400 1,925 1,800 2,049
31,400 31,500 1,294 1,218 1,418 37,400 37,500 1,612 1,488 1,736 43,400 43,500 1,930 1,806 2,054
31,500 31,600 1,299 1,222 1,423 37,500 37,600 1,617 1,493 1,741 43,500 43,600 1,935 1,811 2,059
31,600 31,700 1,304 1,227 1,429 37,600 37,700 1,622 1,498 1,747 43,600 43,700 1,940 1,816 2,065
31,700 31,800 1,310 1,231 1,434 37,700 37,800 1,628 1,503 1,752 43,700 43,800 1,946 1,821 2,070
31,800 31,900 1,315 1,236 1,439 37,800 37,900 1,633 1,509 1,757 43,800 43,900 1,951 1,827 2,075
31,900 32,000 1,320 1,240 1,445 37,900 38,000 1,638 1,514 1,763 43,900 44,000 1,956 1,832 2,081
32,000 38,000 44,000
32,000 32,100 1,326 1,244 1,450 38,000 38,100 1,644 1,519 1,768 44,000 44,100 1,962 1,837 2,086
32,100 32,200 1,331 1,249 1,455 38,100 38,200 1,649 1,525 1,773 44,100 44,200 1,967 1,843 2,091
32,200 32,300 1,336 1,253 1,461 38,200 38,300 1,654 1,530 1,779 44,200 44,300 1,972 1,848 2,097
32,300 32,400 1,342 1,258 1,466 38,300 38,400 1,660 1,535 1,784 44,300 44,400 1,978 1,853 2,102
32,400 32,500 1,347 1,262 1,471 38,400 38,500 1,665 1,541 1,789 44,400 44,500 1,983 1,859 2,107
32,500 32,600 1,352 1,266 1,476 38,500 38,600 1,670 1,546 1,794 44,500 44,600 1,988 1,864 2,112
32,600 32,700 1,357 1,271 1,482 38,600 38,700 1,675 1,551 1,800 44,600 44,700 1,993 1,869 2,118
32,700 32,800 1,363 1,275 1,487 38,700 38,800 1,681 1,556 1,805 44,700 44,800 1,999 1,874 2,123
32,800 32,900 1,368 1,280 1,492 38,800 38,900 1,686 1,562 1,810 44,800 44,900 2,004 1,880 2,128
32,900 33,000 1,373 1,284 1,498 38,900 39,000 1,691 1,567 1,816 44,900 45,000 2,009 1,885 2,134
33,000 39,000 45,000
33,000 33,100 1,379 1,288 1,503 39,000 39,100 1,697 1,572 1,821 45,000 45,100 2,015 1,890 2,139
33,100 33,200 1,384 1,293 1,508 39,100 39,200 1,702 1,578 1,826 45,100 45,200 2,020 1,896 2,144
33,200 33,300 1,389 1,297 1,514 39,200 39,300 1,707 1,583 1,832 45,200 45,300 2,025 1,901 2,150
33,300 33,400 1,395 1,302 1,519 39,300 39,400 1,713 1,588 1,837 45,300 45,400 2,031 1,906 2,155
33,400 33,500 1,400 1,306 1,524 39,400 39,500 1,718 1,594 1,842 45,400 45,500 2,036 1,912 2,160
33,500 33,600 1,405 1,310 1,529 39,500 39,600 1,723 1,599 1,847 45,500 45,600 2,041 1,917 2,165
33,600 33,700 1,410 1,315 1,535 39,600 39,700 1,728 1,604 1,853 45,600 45,700 2,046 1,922 2,171
33,700 33,800 1,416 1,319 1,540 39,700 39,800 1,734 1,609 1,858 45,700 45,800 2,052 1,927 2,176
33,800 33,900 1,421 1,324 1,545 39,800 39,900 1,739 1,615 1,863 45,800 45,900 2,057 1,933 2,181
33,900 34,000 1,426 1,328 1,551 39,900 40,000 1,744 1,620 1,869 45,900 46,000 2,062 1,938 2,187
34,000 40,000 46,000
34,000 34,100 1,432 1,332 1,556 40,000 40,100 1,750 1,625 1,874 46,000 46,100 2,068 1,943 2,192
34,100 34,200 1,437 1,337 1,561 40,100 40,200 1,755 1,631 1,879 46,100 46,200 2,073 1,949 2,197
34,200 34,300 1,442 1,341 1,567 40,200 40,300 1,760 1,636 1,885 46,200 46,300 2,078 1,954 2,203
34,300 34,400 1,448 1,346 1,572 40,300 40,400 1,766 1,641 1,890 46,300 46,400 2,084 1,959 2,208
34,400 34,500 1,453 1,350 1,577 40,400 40,500 1,771 1,647 1,895 46,400 46,500 2,089 1,965 2,213
34,500 34,600 1,458 1,354 1,582 40,500 40,600 1,776 1,652 1,900 46,500 46,600 2,094 1,970 2,218
34,600 34,700 1,463 1,359 1,588 40,600 40,700 1,781 1,657 1,906 46,600 46,700 2,099 1,975 2,224
34,700 34,800 1,469 1,363 1,593 40,700 40,800 1,787 1,662 1,911 46,700 46,800 2,105 1,980 2,229
34,800 34,900 1,474 1,368 1,598 40,800 40,900 1,792 1,668 1,916 46,800 46,900 2,110 1,986 2,234
34,900 35,000 1,479 1,372 1,604 40,900 41,000 1,797 1,673 1,922 46,900 47,000 2,115 1,991 2,240
Continued on next page
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54 2023 Tax Table For Form 1NPR Filers — Continued
If line 37 is – And you are – If line 37 is – And you are – If line 37 is – And you are –
Single or Married Married Single or Married Married Single or Married Married
Head filing filing Head filing filing Head filing filing
But of a jointly sepa- But of a jointly sepa- But of a jointly sepa-
At less household rately At less household rately At less household rately
least than Your tax is – least than Your tax is – least than Your tax is –
47,000 53,000 59,000
47,000 47,100 2,121 1,996 2,245 53,000 53,100 2,439 2,314 2,563 59,000 59,100 2,757 2,632 2,881
47,100 47,200 2,126 2,002 2,250 53,100 53,200 2,444 2,320 2,568 59,100 59,200 2,762 2,638 2,886
47,200 47,300 2,131 2,007 2,256 53,200 53,300 2,449 2,325 2,574 59,200 59,300 2,767 2,643 2,892
47,300 47,400 2,137 2,012 2,261 53,300 53,400 2,455 2,330 2,579 59,300 59,400 2,773 2,648 2,897
47,400 47,500 2,142 2,018 2,266 53,400 53,500 2,460 2,336 2,584 59,400 59,500 2,778 2,654 2,902
47,500 47,600 2,147 2,023 2,271 53,500 53,600 2,465 2,341 2,589 59,500 59,600 2,783 2,659 2,907
47,600 47,700 2,152 2,028 2,277 53,600 53,700 2,470 2,346 2,595 59,600 59,700 2,788 2,664 2,913
47,700 47,800 2,158 2,033 2,282 53,700 53,800 2,476 2,351 2,600 59,700 59,800 2,794 2,669 2,918
47,800 47,900 2,163 2,039 2,287 53,800 53,900 2,481 2,357 2,605 59,800 59,900 2,799 2,675 2,923
47,900 48,000 2,168 2,044 2,293 53,900 54,000 2,486 2,362 2,611 59,900 60,000 2,804 2,680 2,929
48,000 54,000 60,000
48,000 48,100 2,174 2,049 2,298 54,000 54,100 2,492 2,367 2,616 60,000 60,100 2,810 2,685 2,934
48,100 48,200 2,179 2,055 2,303 54,100 54,200 2,497 2,373 2,621 60,100 60,200 2,815 2,691 2,939
48,200 48,300 2,184 2,060 2,309 54,200 54,300 2,502 2,378 2,627 60,200 60,300 2,820 2,696 2,945
48,300 48,400 2,190 2,065 2,314 54,300 54,400 2,508 2,383 2,632 60,300 60,400 2,826 2,701 2,950
48,400 48,500 2,195 2,071 2,319 54,400 54,500 2,513 2,389 2,637 60,400 60,500 2,831 2,707 2,955
48,500 48,600 2,200 2,076 2,324 54,500 54,600 2,518 2,394 2,642 60,500 60,600 2,836 2,712 2,960
48,600 48,700 2,205 2,081 2,330 54,600 54,700 2,523 2,399 2,648 60,600 60,700 2,841 2,717 2,966
48,700 48,800 2,211 2,086 2,335 54,700 54,800 2,529 2,404 2,653 60,700 60,800 2,847 2,722 2,971
48,800 48,900 2,216 2,092 2,340 54,800 54,900 2,534 2,410 2,658 60,800 60,900 2,852 2,728 2,976
48,900 49,000 2,221 2,097 2,346 54,900 55,000 2,539 2,415 2,664 60,900 61,000 2,857 2,733 2,982
49,000 55,000 61,000
49,000 49,100 2,227 2,102 2,351 55,000 55,100 2,545 2,420 2,669 61,000 61,100 2,863 2,738 2,987
49,100 49,200 2,232 2,108 2,356 55,100 55,200 2,550 2,426 2,674 61,100 61,200 2,868 2,744 2,992
49,200 49,300 2,237 2,113 2,362 55,200 55,300 2,555 2,431 2,680 61,200 61,300 2,873 2,749 2,998
49,300 49,400 2,243 2,118 2,367 55,300 55,400 2,561 2,436 2,685 61,300 61,400 2,879 2,754 3,003
49,400 49,500 2,248 2,124 2,372 55,400 55,500 2,566 2,442 2,690 61,400 61,500 2,884 2,760 3,008
49,500 49,600 2,253 2,129 2,377 55,500 55,600 2,571 2,447 2,695 61,500 61,600 2,889 2,765 3,013
49,600 49,700 2,258 2,134 2,383 55,600 55,700 2,576 2,452 2,701 61,600 61,700 2,894 2,770 3,019
49,700 49,800 2,264 2,139 2,388 55,700 55,800 2,582 2,457 2,706 61,700 61,800 2,900 2,775 3,024
49,800 49,900 2,269 2,145 2,393 55,800 55,900 2,587 2,463 2,711 61,800 61,900 2,905 2,781 3,029
49,900 50,000 2,274 2,150 2,399 55,900 56,000 2,592 2,468 2,717 61,900 62,000 2,910 2,786 3,035
50,000 56,000 62,000
50,000 50,100 2,280 2,155 2,404 56,000 56,100 2,598 2,473 2,722 62,000 62,100 2,916 2,791 3,040
50,100 50,200 2,285 2,161 2,409 56,100 56,200 2,603 2,479 2,727 62,100 62,200 2,921 2,797 3,045
50,200 50,300 2,290 2,166 2,415 56,200 56,300 2,608 2,484 2,733 62,200 62,300 2,926 2,802 3,051
50,300 50,400 2,296 2,171 2,420 56,300 56,400 2,614 2,489 2,738 62,300 62,400 2,932 2,807 3,056
50,400 50,500 2,301 2,177 2,425 56,400 56,500 2,619 2,495 2,743 62,400 62,500 2,937 2,813 3,061
50,500 50,600 2,306 2,182 2,430 56,500 56,600 2,624 2,500 2,748 62,500 62,600 2,942 2,818 3,066
50,600 50,700 2,311 2,187 2,436 56,600 56,700 2,629 2,505 2,754 62,600 62,700 2,947 2,823 3,072
50,700 50,800 2,317 2,192 2,441 56,700 56,800 2,635 2,510 2,759 62,700 62,800 2,953 2,828 3,077
50,800 50,900 2,322 2,198 2,446 56,800 56,900 2,640 2,516 2,764 62,800 62,900 2,958 2,834 3,082
50,900 51,000 2,327 2,203 2,452 56,900 57,000 2,645 2,521 2,770 62,900 63,000 2,963 2,839 3,088
51,000 57,000 63,000
51,000 51,100 2,333 2,208 2,457 57,000 57,100 2,651 2,526 2,775 63,000 63,100 2,969 2,844 3,093
51,100 51,200 2,338 2,214 2,462 57,100 57,200 2,656 2,532 2,780 63,100 63,200 2,974 2,850 3,098
51,200 51,300 2,343 2,219 2,468 57,200 57,300 2,661 2,537 2,786 63,200 63,300 2,979 2,855 3,104
51,300 51,400 2,349 2,224 2,473 57,300 57,400 2,667 2,542 2,791 63,300 63,400 2,985 2,860 3,109
51,400 51,500 2,354 2,230 2,478 57,400 57,500 2,672 2,548 2,796 63,400 63,500 2,990 2,866 3,114
51,500 51,600 2,359 2,235 2,483 57,500 57,600 2,677 2,553 2,801 63,500 63,600 2,995 2,871 3,119
51,600 51,700 2,364 2,240 2,489 57,600 57,700 2,682 2,558 2,807 63,600 63,700 3,000 2,876 3,125
51,700 51,800 2,370 2,245 2,494 57,700 57,800 2,688 2,563 2,812 63,700 63,800 3,006 2,881 3,130
51,800 51,900 2,375 2,251 2,499 57,800 57,900 2,693 2,569 2,817 63,800 63,900 3,011 2,887 3,135
51,900 52,000 2,380 2,256 2,505 57,900 58,000 2,698 2,574 2,823 63,900 64,000 3,016 2,892 3,141
52,000 58,000 64,000
52,000 52,100 2,386 2,261 2,510 58,000 58,100 2,704 2,579 2,828 64,000 64,100 3,022 2,897 3,146
52,100 52,200 2,391 2,267 2,515 58,100 58,200 2,709 2,585 2,833 64,100 64,200 3,027 2,903 3,151
52,200 52,300 2,396 2,272 2,521 58,200 58,300 2,714 2,590 2,839 64,200 64,300 3,032 2,908 3,157
52,300 52,400 2,402 2,277 2,526 58,300 58,400 2,720 2,595 2,844 64,300 64,400 3,038 2,913 3,162
52,400 52,500 2,407 2,283 2,531 58,400 58,500 2,725 2,601 2,849 64,400 64,500 3,043 2,919 3,167
52,500 52,600 2,412 2,288 2,536 58,500 58,600 2,730 2,606 2,854 64,500 64,600 3,048 2,924 3,172
52,600 52,700 2,417 2,293 2,542 58,600 58,700 2,735 2,611 2,860 64,600 64,700 3,053 2,929 3,178
52,700 52,800 2,423 2,298 2,547 58,700 58,800 2,741 2,616 2,865 64,700 64,800 3,059 2,934 3,183
52,800 52,900 2,428 2,304 2,552 58,800 58,900 2,746 2,622 2,870 64,800 64,900 3,064 2,940 3,188
52,900 53,000 2,433 2,309 2,558 58,900 59,000 2,751 2,627 2,876 64,900 65,000 3,069 2,945 3,194
Continued on next page
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2023 Tax Table For Form 1NPR Filers — Continued 55
If line 37 is – And you are – If line 37 is – And you are – If line 37 is – And you are –
Single or Married Married Single or Married Married Single or Married Married
Head filing filing Head filing filing Head filing filing
But of a jointly sepa- But of a jointly sepa- But of a jointly sepa-
At less household rately At less household rately At less household rately
least than Your tax is – least than Your tax is – least than Your tax is –
65,000 71,000 77,000
65,000 65,100 3,075 2,950 3,199 71,000 71,100 3,393 3,268 3,517 77,000 77,100 3,711 3,586 3,835
65,100 65,200 3,080 2,956 3,204 71,100 71,200 3,398 3,274 3,522 77,100 77,200 3,716 3,592 3,840
65,200 65,300 3,085 2,961 3,210 71,200 71,300 3,403 3,279 3,528 77,200 77,300 3,721 3,597 3,846
65,300 65,400 3,091 2,966 3,215 71,300 71,400 3,409 3,284 3,533 77,300 77,400 3,727 3,602 3,851
65,400 65,500 3,096 2,972 3,220 71,400 71,500 3,414 3,290 3,538 77,400 77,500 3,732 3,608 3,856
65,500 65,600 3,101 2,977 3,225 71,500 71,600 3,419 3,295 3,543 77,500 77,600 3,737 3,613 3,861
65,600 65,700 3,106 2,982 3,231 71,600 71,700 3,424 3,300 3,549 77,600 77,700 3,742 3,618 3,867
65,700 65,800 3,112 2,987 3,236 71,700 71,800 3,430 3,305 3,554 77,700 77,800 3,748 3,623 3,872
65,800 65,900 3,117 2,993 3,241 71,800 71,900 3,435 3,311 3,559 77,800 77,900 3,753 3,629 3,877
65,900 66,000 3,122 2,998 3,247 71,900 72,000 3,440 3,316 3,565 77,900 78,000 3,758 3,634 3,883
66,000 72,000 78,000
66,000 66,100 3,128 3,003 3,252 72,000 72,100 3,446 3,321 3,570 78,000 78,100 3,764 3,639 3,888
66,100 66,200 3,133 3,009 3,257 72,100 72,200 3,451 3,327 3,575 78,100 78,200 3,769 3,645 3,893
66,200 66,300 3,138 3,014 3,263 72,200 72,300 3,456 3,332 3,581 78,200 78,300 3,774 3,650 3,899
66,300 66,400 3,144 3,019 3,268 72,300 72,400 3,462 3,337 3,586 78,300 78,400 3,780 3,655 3,904
66,400 66,500 3,149 3,025 3,273 72,400 72,500 3,467 3,343 3,591 78,400 78,500 3,785 3,661 3,909
66,500 66,600 3,154 3,030 3,278 72,500 72,600 3,472 3,348 3,596 78,500 78,600 3,790 3,666 3,914
66,600 66,700 3,159 3,035 3,284 72,600 72,700 3,477 3,353 3,602 78,600 78,700 3,795 3,671 3,920
66,700 66,800 3,165 3,040 3,289 72,700 72,800 3,483 3,358 3,607 78,700 78,800 3,801 3,676 3,925
66,800 66,900 3,170 3,046 3,294 72,800 72,900 3,488 3,364 3,612 78,800 78,900 3,806 3,682 3,930
66,900 67,000 3,175 3,051 3,300 72,900 73,000 3,493 3,369 3,618 78,900 79,000 3,811 3,687 3,936
67,000 73,000 79,000
67,000 67,100 3,181 3,056 3,305 73,000 73,100 3,499 3,374 3,623 79,000 79,100 3,817 3,692 3,941
67,100 67,200 3,186 3,062 3,310 73,100 73,200 3,504 3,380 3,628 79,100 79,200 3,822 3,698 3,946
67,200 67,300 3,191 3,067 3,316 73,200 73,300 3,509 3,385 3,634 79,200 79,300 3,827 3,703 3,952
67,300 67,400 3,197 3,072 3,321 73,300 73,400 3,515 3,390 3,639 79,300 79,400 3,833 3,708 3,957
67,400 67,500 3,202 3,078 3,326 73,400 73,500 3,520 3,396 3,644 79,400 79,500 3,838 3,714 3,962
67,500 67,600 3,207 3,083 3,331 73,500 73,600 3,525 3,401 3,649 79,500 79,600 3,843 3,719 3,967
67,600 67,700 3,212 3,088 3,337 73,600 73,700 3,530 3,406 3,655 79,600 79,700 3,848 3,724 3,973
67,700 67,800 3,218 3,093 3,342 73,700 73,800 3,536 3,411 3,660 79,700 79,800 3,854 3,729 3,978
67,800 67,900 3,223 3,099 3,347 73,800 73,900 3,541 3,417 3,665 79,800 79,900 3,859 3,735 3,983
67,900 68,000 3,228 3,104 3,353 73,900 74,000 3,546 3,422 3,671 79,900 80,000 3,864 3,740 3,989
68,000 74,000 80,000
68,000 68,100 3,234 3,109 3,358 74,000 74,100 3,552 3,427 3,676 80,000 80,100 3,870 3,745 3,994
68,100 68,200 3,239 3,115 3,363 74,100 74,200 3,557 3,433 3,681 80,100 80,200 3,875 3,751 3,999
68,200 68,300 3,244 3,120 3,369 74,200 74,300 3,562 3,438 3,687 80,200 80,300 3,880 3,756 4,005
68,300 68,400 3,250 3,125 3,374 74,300 74,400 3,568 3,443 3,692 80,300 80,400 3,886 3,761 4,010
68,400 68,500 3,255 3,131 3,379 74,400 74,500 3,573 3,449 3,697 80,400 80,500 3,891 3,767 4,015
68,500 68,600 3,260 3,136 3,384 74,500 74,600 3,578 3,454 3,702 80,500 80,600 3,896 3,772 4,020
68,600 68,700 3,265 3,141 3,390 74,600 74,700 3,583 3,459 3,708 80,600 80,700 3,901 3,777 4,026
68,700 68,800 3,271 3,146 3,395 74,700 74,800 3,589 3,464 3,713 80,700 80,800 3,907 3,782 4,031
68,800 68,900 3,276 3,152 3,400 74,800 74,900 3,594 3,470 3,718 80,800 80,900 3,912 3,788 4,036
68,900 69,000 3,281 3,157 3,406 74,900 75,000 3,599 3,475 3,724 80,900 81,000 3,917 3,793 4,042
69,000 75,000 81,000
69,000 69,100 3,287 3,162 3,411 75,000 75,100 3,605 3,480 3,729 81,000 81,100 3,923 3,798 4,047
69,100 69,200 3,292 3,168 3,416 75,100 75,200 3,610 3,486 3,734 81,100 81,200 3,928 3,804 4,052
69,200 69,300 3,297 3,173 3,422 75,200 75,300 3,615 3,491 3,740 81,200 81,300 3,933 3,809 4,058
69,300 69,400 3,303 3,178 3,427 75,300 75,400 3,621 3,496 3,745 81,300 81,400 3,939 3,814 4,063
69,400 69,500 3,308 3,184 3,432 75,400 75,500 3,626 3,502 3,750 81,400 81,500 3,944 3,820 4,068
69,500 69,600 3,313 3,189 3,437 75,500 75,600 3,631 3,507 3,755 81,500 81,600 3,949 3,825 4,073
69,600 69,700 3,318 3,194 3,443 75,600 75,700 3,636 3,512 3,761 81,600 81,700 3,954 3,830 4,079
69,700 69,800 3,324 3,199 3,448 75,700 75,800 3,642 3,517 3,766 81,700 81,800 3,960 3,835 4,084
69,800 69,900 3,329 3,205 3,453 75,800 75,900 3,647 3,523 3,771 81,800 81,900 3,965 3,841 4,089
69,900 70,000 3,334 3,210 3,459 75,900 76,000 3,652 3,528 3,777 81,900 82,000 3,970 3,846 4,095
70,000 76,000 82,000
70,000 70,100 3,340 3,215 3,464 76,000 76,100 3,658 3,533 3,782 82,000 82,100 3,976 3,851 4,100
70,100 70,200 3,345 3,221 3,469 76,100 76,200 3,663 3,539 3,787 82,100 82,200 3,981 3,857 4,105
70,200 70,300 3,350 3,226 3,475 76,200 76,300 3,668 3,544 3,793 82,200 82,300 3,986 3,862 4,111
70,300 70,400 3,356 3,231 3,480 76,300 76,400 3,674 3,549 3,798 82,300 82,400 3,992 3,867 4,116
70,400 70,500 3,361 3,237 3,485 76,400 76,500 3,679 3,555 3,803 82,400 82,500 3,997 3,873 4,121
70,500 70,600 3,366 3,242 3,490 76,500 76,600 3,684 3,560 3,808 82,500 82,600 4,002 3,878 4,126
70,600 70,700 3,371 3,247 3,496 76,600 76,700 3,689 3,565 3,814 82,600 82,700 4,007 3,883 4,132
70,700 70,800 3,377 3,252 3,501 76,700 76,800 3,695 3,570 3,819 82,700 82,800 4,013 3,888 4,137
70,800 70,900 3,382 3,258 3,506 76,800 76,900 3,700 3,576 3,824 82,800 82,900 4,018 3,894 4,142
70,900 71,000 3,387 3,263 3,512 76,900 77,000 3,705 3,581 3,830 82,900 83,000 4,023 3,899 4,148
Continued on next page
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56 2023 Tax Table For Form 1NPR Filers — Continued
If line 37 is – And you are – If line 37 is – And you are – If line 37 is – And you are –
Single or Married Married Single or Married Married Single or Married Married
Head filing filing Head filing filing Head filing filing
But of a jointly sepa- But of a jointly sepa- But of a jointly sepa-
At less household rately At less household rately At less household rately
least than Your tax is – least than Your tax is – least than Your tax is –
83,000 89,000 95,000
83,000 83,100 4,029 3,904 4,153 89,000 89,100 4,347 4,222 4,471 95,000 95,100 4,665 4,540 4,789
83,100 83,200 4,034 3,910 4,158 89,100 89,200 4,352 4,228 4,476 95,100 95,200 4,670 4,546 4,794
83,200 83,300 4,039 3,915 4,164 89,200 89,300 4,357 4,233 4,482 95,200 95,300 4,675 4,551 4,800
83,300 83,400 4,045 3,920 4,169 89,300 89,400 4,363 4,238 4,487 95,300 95,400 4,681 4,556 4,805
83,400 83,500 4,050 3,926 4,174 89,400 89,500 4,368 4,244 4,492 95,400 95,500 4,686 4,562 4,810
83,500 83,600 4,055 3,931 4,179 89,500 89,600 4,373 4,249 4,497 95,500 95,600 4,691 4,567 4,815
83,600 83,700 4,060 3,936 4,185 89,600 89,700 4,378 4,254 4,503 95,600 95,700 4,696 4,572 4,821
83,700 83,800 4,066 3,941 4,190 89,700 89,800 4,384 4,259 4,508 95,700 95,800 4,702 4,577 4,826
83,800 83,900 4,071 3,947 4,195 89,800 89,900 4,389 4,265 4,513 95,800 95,900 4,707 4,583 4,831
83,900 84,000 4,076 3,952 4,201 89,900 90,000 4,394 4,270 4,519 95,900 96,000 4,712 4,588 4,837
84,000 90,000 96,000
84,000 84,100 4,082 3,957 4,206 90,000 90,100 4,400 4,275 4,524 96,000 96,100 4,718 4,593 4,842
84,100 84,200 4,087 3,963 4,211 90,100 90,200 4,405 4,281 4,529 96,100 96,200 4,723 4,599 4,847
84,200 84,300 4,092 3,968 4,217 90,200 90,300 4,410 4,286 4,535 96,200 96,300 4,728 4,604 4,853
84,300 84,400 4,098 3,973 4,222 90,300 90,400 4,416 4,291 4,540 96,300 96,400 4,734 4,609 4,858
84,400 84,500 4,103 3,979 4,227 90,400 90,500 4,421 4,297 4,545 96,400 96,500 4,739 4,615 4,863
84,500 84,600 4,108 3,984 4,232 90,500 90,600 4,426 4,302 4,550 96,500 96,600 4,744 4,620 4,868
84,600 84,700 4,113 3,989 4,238 90,600 90,700 4,431 4,307 4,556 96,600 96,700 4,749 4,625 4,874
84,700 84,800 4,119 3,994 4,243 90,700 90,800 4,437 4,312 4,561 96,700 96,800 4,755 4,630 4,879
84,800 84,900 4,124 4,000 4,248 90,800 90,900 4,442 4,318 4,566 96,800 96,900 4,760 4,636 4,884
84,900 85,000 4,129 4,005 4,254 90,900 91,000 4,447 4,323 4,572 96,900 97,000 4,765 4,641 4,890
85,000 91,000 97,000
85,000 85,100 4,135 4,010 4,259 91,000 91,100 4,453 4,328 4,577 97,000 97,100 4,771 4,646 4,895
85,100 85,200 4,140 4,016 4,264 91,100 91,200 4,458 4,334 4,582 97,100 97,200 4,776 4,652 4,900
85,200 85,300 4,145 4,021 4,270 91,200 91,300 4,463 4,339 4,588 97,200 97,300 4,781 4,657 4,906
85,300 85,400 4,151 4,026 4,275 91,300 91,400 4,469 4,344 4,593 97,300 97,400 4,787 4,662 4,911
85,400 85,500 4,156 4,032 4,280 91,400 91,500 4,474 4,350 4,598 97,400 97,500 4,792 4,668 4,916
85,500 85,600 4,161 4,037 4,285 91,500 91,600 4,479 4,355 4,603 97,500 97,600 4,797 4,673 4,921
85,600 85,700 4,166 4,042 4,291 91,600 91,700 4,484 4,360 4,609 97,600 97,700 4,802 4,678 4,927
85,700 85,800 4,172 4,047 4,296 91,700 91,800 4,490 4,365 4,614 97,700 97,800 4,808 4,683 4,932
85,800 85,900 4,177 4,053 4,301 91,800 91,900 4,495 4,371 4,619 97,800 97,900 4,813 4,689 4,937
85,900 86,000 4,182 4,058 4,307 91,900 92,000 4,500 4,376 4,625 97,900 98,000 4,818 4,694 4,943
86,000 92,000 98,000
86,000 86,100 4,188 4,063 4,312 92,000 92,100 4,506 4,381 4,630 98,000 98,100 4,824 4,699 4,948
86,100 86,200 4,193 4,069 4,317 92,100 92,200 4,511 4,387 4,635 98,100 98,200 4,829 4,705 4,953
86,200 86,300 4,198 4,074 4,323 92,200 92,300 4,516 4,392 4,641 98,200 98,300 4,834 4,710 4,959
86,300 86,400 4,204 4,079 4,328 92,300 92,400 4,522 4,397 4,646 98,300 98,400 4,840 4,715 4,964
86,400 86,500 4,209 4,085 4,333 92,400 92,500 4,527 4,403 4,651 98,400 98,500 4,845 4,721 4,969
86,500 86,600 4,214 4,090 4,338 92,500 92,600 4,532 4,408 4,656 98,500 98,600 4,850 4,726 4,974
86,600 86,700 4,219 4,095 4,344 92,600 92,700 4,537 4,413 4,662 98,600 98,700 4,855 4,731 4,980
86,700 86,800 4,225 4,100 4,349 92,700 92,800 4,543 4,418 4,667 98,700 98,800 4,861 4,736 4,985
86,800 86,900 4,230 4,106 4,354 92,800 92,900 4,548 4,424 4,672 98,800 98,900 4,866 4,742 4,990
86,900 87,000 4,235 4,111 4,360 92,900 93,000 4,553 4,429 4,678 98,900 99,000 4,871 4,747 4,996
87,000 93,000 99,000
87,000 87,100 4,241 4,116 4,365 93,000 93,100 4,559 4,434 4,683 99,000 99,100 4,877 4,752 5,001
87,100 87,200 4,246 4,122 4,370 93,100 93,200 4,564 4,440 4,688 99,100 99,200 4,882 4,758 5,006
87,200 87,300 4,251 4,127 4,376 93,200 93,300 4,569 4,445 4,694 99,200 99,300 4,887 4,763 5,012
87,300 87,400 4,257 4,132 4,381 93,300 93,400 4,575 4,450 4,699 99,300 99,400 4,893 4,768 5,017
87,400 87,500 4,262 4,138 4,386 93,400 93,500 4,580 4,456 4,704 99,400 99,500 4,898 4,774 5,022
87,500 87,600 4,267 4,143 4,391 93,500 93,600 4,585 4,461 4,709 99,500 99,600 4,903 4,779 5,027
87,600 87,700 4,272 4,148 4,397 93,600 93,700 4,590 4,466 4,715 99,600 99,700 4,908 4,784 5,033
87,700 87,800 4,278 4,153 4,402 93,700 93,800 4,596 4,471 4,720 99,700 99,800 4,914 4,789 5,038
87,800 87,900 4,283 4,159 4,407 93,800 93,900 4,601 4,477 4,725 99,800 99,900 4,919 4,795 5,043
87,900 88,000 4,288 4,164 4,413 93,900 94,000 4,606 4,482 4,731 99,900 100,000 4,924 4,800 5,049
88,000 94,000
88,000 88,100 4,294 4,169 4,418 94,000 94,100 4,612 4,487 4,736
88,100 88,200 4,299 4,175 4,423 94,100 94,200 4,617 4,493 4,741
88,200 88,300 4,304 4,180 4,429 94,200 94,300 4,622 4,498 4,747 $100,000 or over –
88,300 88,400 4,310 4,185 4,434 94,300 94,400 4,628 4,503 4,752
88,400 88,500 4,315 4,191 4,439 94,400 94,500 4,633 4,509 4,757 use the
88,500 88,600 4,320 4,196 4,444 94,500 94,600 4,638 4,514 4,762 Tax Computation Worksheet
88,600 88,700 4,325 4,201 4,450 94,600 94,700 4,643 4,519 4,768 on page 57
88,700 88,800 4,331 4,206 4,455 94,700 94,800 4,649 4,524 4,773
88,800 88,900 4,336 4,212 4,460 94,800 94,900 4,654 4,530 4,778
88,900 89,000 4,341 4,217 4,466 94,900 95,000 4,659 4,535 4,784
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57
2023 Tax Computation Worksheet – Line 38
Caution Use the Tax Computation Worksheet to figure your tax if your taxable income is $100,000 or more.
Section A – Use if your filing status is Single or Head of household. Complete the row below that applies to you.
(a) (b) (c) (d) (e)
Taxable income. Fill in the Multiplication Multiply Subtraction Subtract (d) from (c).
If line 37 is – amount amount (a) by (b) amount Fill in the result here
from line 37 and on Form 1NPR,
line 38
At least $100,000 but
$ x 5.3% (.053) $ $ 372.96 $
less than $304,170
$304,170 or over $ x 7.65% (.0765) $ $7,520.96 $
Section B – Use if your filing status is Married filing jointly. Complete the row below that applies to you.
(a) (b) (c) (d) (e)
Taxable income. Fill in the Multiplication Multiply Subtraction Subtract (d) from (c).
If line 37 is – amount amount (a) by (b) amount Fill in the result here
from line 37 and on Form 1NPR,
line 38
At least $100,000 but
$ x 5.3% (.053) $ $ 497.34 $
less than $405,550
$405,550 or over $ x 7.65% (.0765) $ $10,027.77 $
Section C – Use if your filing status is Married filing separately. Complete the row below that applies to you.
(a) (b) (c) (d) (e)
Taxable income. Fill in the Multiplication Multiply Subtraction Subtract (d) from (c).
If line 37 is – amount amount (a) by (b) amount Fill in the result here
from line 37 and on Form 1NPR,
line 38
At least $100,000 but
$ x 5.3% (.053) $ $ 248.67 $
less than $202,780
$202,780 or over $ x 7.65% (.0765) $ $5,014.00 $
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58 WISCONSIN SCHOOL DISTRICT NUMBER
Appearing below is an alphabetical listing of Wisconsin school districts. The listing has the names of the school districts only to help you find
Full-year and part-year residents – refer to this listing and find the number your district number. Don’t write in the name of your school district or
of the district in which you lived on December 31, 2023. If you moved out the name of any specific school. Fill in only your school district’s number
of Wisconsin during 2023, fill in the number of the school district in which on the school district line in the name and address area of your return.
you lived before moving. Fill in this number in the name and address area For example:
of your return. Failure to include your school district number may delay 1. If you lived in the city of Milwaukee, you will fill in the number 3619 on
the processing of your return and any refund due. Nonresidents – don’t the school district line.
fill in this line.
2. If you lived in the city of Hartford, you would refer to SECTION II and
The listing is divided into two sections. SECTION I lists all districts which find the number 2443, which is the number for Jt. No. 1 Hartford ele
operate high schools. SECTION II lists those districts which operate mentary district.
schools having only elementary grades.
The following are other factors to consider in determining your school
Your school district will generally be the name of the municipality where district number:
the public high school is located which any children at your home would 1. If you lived in one school district but worked in another, fill in the district
be entitled to attend. However, if such high school is a “union high school,” number where you lived.
refer to SECTION II and find the number of your elementary district.
2. If you were temporarily living away from your permanent home, fill in
the district number of your permanent home.
Note If you can’t identify your school district, contact your municipal clerk or local school for help.
SECTION I – SCHOOL DISTRICTS OPERATING HIGH SCHOOLS
School District No. School District No. School District No. School District No. School District No. School District No.
ABBOTSFORD ...............0007 CLEAR LAKE ..................1127 GREENFIELD ................. 2303 MCFARLAND ..................3381 PESHTIGO .....................4305 STEVENS POINT ........... 5607
ADAMSFRIENDSHIP.....0014 CLINTON ........................1134 GREEN LAKE ................. 2310 MEDFORD ......................3409 PEWAUKEE ....................4312 STOCKBRIDGE .............. 5614
ALBANY ..........................0063 CLINTONVILLE ..............1141 GREENWOOD ................ 2394 MELLEN .........................3427 PHELPS ..........................4330 STOUGHTON ................. 5621
ALGOMA .........................0070 COCHRANE GRESHAM ..................... 2415 MELROSEMINDORO ....3428 PHILLIPS ........................4347 STRATFORD .................. 5628
ALMA ..............................0084 FOUNTAIN CITY ........1155 MENASHA ......................3430 PITTSVILLE ....................4368 STURGEON BAY ............ 5642
ALMA CENTER ...............0091 COLBY ............................1162 HAMILTON ...................... 2420 MENOMINEE INDIAN .....3434 PLATTEVILLE .................4389 SUN PRAIRIE ................. 5656
ALMOND COLEMAN ......................1169 HARTFORD UHS ............... * MENOMONEE FALLS ....3437 PLUM CITY .....................4459 SUPERIOR .....................5663
BANCROFT ...............0105 COLFAX ..........................1176 HAYWARD ...................... 2478 MENOMONIE .................3444 PLYMOUTH ....................4473 SURING ..........................5670
ALTOONA ....................... 0112 COLUMBUS ....................1183 HIGHLAND ..................... 2527 MEQUON PORTAGE .......................4501
AMERY ........................... 0119 CORNELL .......................1204 HILBERT ......................... 2534 THIENSVILLE ............3479 PORT EDWARDS ...........4508 THORP ...........................5726
ANTIGO ..........................0140 CRANDON ......................1218 HILLSBORO ................... 2541 MERCER ........................3484 PORT WASHINGTON THREE LAKES ............... 5733
APPLETON .....................0147 CRIVITZ ..........................1232 HOLMEN ........................ 2562 MERRILL ........................3500 SAUKVILLE ...............4515 TIGERTON ..................... 5740
ARCADIA ........................0154 CUBA CITY .....................1246 HORICON ....................... 2576 MIDDLETONCROSS POTOSI ..........................4529 TOMAH ...........................5747
ARGYLE .........................0161 CUDAHY .........................1253 HORTONVILLE AREA ..... 2583 PLAINS ......................3549 POYNETTE.....................4536 TOMAHAWK ................... 5754
ARROWHEAD UHS .......... * CUMBERLAND ...............1260 HOWARDSUAMICO ...... 2604 MILTON...........................3612 PRAIRIE DU CHIEN .......4543 TOMORROW RIVER ...... 0126
ASHLAND .......................0170 HOWARDS GROVE ........ 2605 MILWAUKEE ...................3619 PRAIRIE FARM ...............4557 TRICOUNTY .................. 4375
ASHWAUBENON ............0182 D C EVEREST ................4970 HUDSON ........................ 2611 MINERAL POINT ............3633 PRENTICE ......................4571 TURTLE LAKE ................ 5810
ATHENS..........................0196 DARLINGTON ................1295 HURLEY ......................... 2618 MISHICOT ......................3661 PRESCOTT ....................4578 TWO RIVERS ................. 5824
AUBURNDALE ...............0203 DEERFIELD ....................1309 HUSTISFORD ................. 2625 MONDOVI .......................3668 PRINCETON ...................4606
AUGUSTA .......................0217 DE FOREST ...................1316 MONONA GROVE ..........3675 PULASKI .........................4613 UNION GROVE UHS ........ *
DELAVANDARIEN .........1380 INDEPENDENCE............ 2632 MONROE ........................3682 UNITY .............................0238
BALDWINWOODVILLE 0231 . DENMARK ......................1407 IOLASCANDINAVIA ....... 2639 MONTELLO ....................3689 RACINE ..........................4620
BANGOR ........................0245 DE PERE ........................1414 IOWAGRANT ................. 2646 MONTICELLO .................3696 RANDOLPH ....................4634 VALDERS .......................5866
BARABOO ......................0280 DE SOTO ........................1421 ITHACA ........................... 2660 MOSINEE .......................3787 RANDOM LAKE ..............4641 VERONA .........................5901
BARNEVELD ..................0287 DODGELAND .................2744 MOUNT HOREB .............3794 REEDSBURG .................4753 VIROQUA ....................... 5985
BARRON ........................0308 DODGEVILLE .................1428 JANESVILLE................... 2695 MUKWONAGO ...............3822 REEDSVILLE ..................4760
BAYFIELD .......................0315 DRUMMOND ..................1491 JEFFERSON ................... 2702 MUSKEGONORWAY .....3857 RHINELANDER ..............4781 WABENO ........................5992
BEAVER DAM .................0336 DURANDARKANSAW ...1499 JOHNSON CREEK ......... 2730 RIB LAKE ........................4795 WASHBURN ................... 6027
BEECHERDUNBAR JUDA............................... 2737 NECEDAH ......................3871 RICE LAKE .....................4802 WASHINGTON ............... 6069
PEMBINE ..................4263 EAST TROY ....................1540 NEENAH .........................3892 RICHLAND......................4851 WATERFORD UHS ............. *
BELLEVILLE ...................0350 EAU CLAIRE...................1554 KAUKAUNA .................... 2758 NEILLSVILLE ..................3899 RIO .................................4865 WATERLOO .................... 6118
BELMONT .......................0364 EDGAR ...........................1561 KENOSHA....................... 2793 NEKOOSA ......................3906 RIPON AREA .................4872 WATERTOWN ................. 6125
BELOIT ...........................0413 EDGERTON ....................1568 KETTLE MORAINE ......... 1376 NEW AUBURN ................3920 RIVERDALE....................3850 WAUKESHA ....................6174
BELOIT TURNER ...........0422 ELCHO ...........................1582 KEWASKUM ................... 2800 NEW BERLIN ..................3925 RIVER FALLS .................4893 WAUNAKEE.................... 6181
BENTON .........................0427 ELEVASTRUM ...............1600 KEWAUNEE.................... 2814 NEW GLARUS ................3934 RIVER RIDGE .................4904 WAUPACA ...................... 6195
BERLIN ...........................0434 ELKHART LAKE KICKAPOO ..................... 5960 NEW HOLSTEIN .............3941 RIVER VALLEY ...............5523 WAUPUN ........................6216
BIG FOOT UHS ................. * GLENBEULAH ...........1631 KIEL ................................2828 NEW LISBON .................3948 ROSENDALE WAUSAU ........................6223
BIRCHWOOD .................0441 ELKHORN.......................1638 KIMBERLY ...................... 2835 NEW LONDON ...............3955 BRANDON .................4956 WAUSAUKEE ................. 6230
BLACK HAWK .................2240 ELK MOUND ...................1645 KOHLER ......................... 2842 NEW RICHMOND ...........3962 ROSHOLT .......................4963 WAUTOMA...................... 6237
BLACK RIVER FALLS .....0476 ELLSWORTH ..................1659 NIAGARA ........................3969 ROYALL ..........................1673 WAUWATOSA ................. 6244
BLAIRTAYLOR ...............0485 ELMBROOK ....................0714 LA CROSSE.................... 2849 NICOLET UHS .................. * WAUZEKASTEUBEN .... 6251
BLOOMER ......................0497 ELMWOOD .....................1666 LADYSMITH ................... 2856 NORRIS ..........................3976 SAINT CROIX WEBSTER ...................... 6293
BONDUEL .......................0602 EVANSVILLE ..................1694 LA FARGE ...................... 2863 NORTH CRAWFORD .....2016 CENTRAL ..................2422 WEST ALLISWEST
BOSCOBEL AREA ..........0609 LAKE GENEVA NORTH FOND DU LAC ..3983 SAINT CROIX FALLS .....5019 MILWAUKEE .............. 6300
BOWLER ........................0623 FALL CREEK ..................1729 GENOA CITY UHS ...... * NORTHERN OZAUKEE ..1945 SAINT FRANCIS .............5026 WEST BEND ................... 6307
BOYCEVILLE ..................0637 FALL RIVER ....................1736 LAKE HOLCOMBE ......... 2891 NORTHLAND PINES ......1526 SAUK PRAIRIE ...............5100 WEST SALEM ................ 6370
BRILLION .......................0658 FENNIMORE ..................1813 LAKELAND UHS ............... * NORTHWOOD ................3654 SENECA .........................5124 WESTBY .........................6321
BRODHEAD ....................0700 FLAMBEAU.....................5757 LAKE MILLS ................... 2898 NORWALKONTARIO SEVASTOPOL ................5130 WEST DE PERE ............. 6328
BROWN DEER ...............0721 FLORENCE CO .............1855 LANCASTER .................. 2912 WILTON .....................3990 SEYMOUR ......................5138 WESTFIELD ................... 6335
BRUCE ...........................0735 FOND DU LAC ................1862 LAONA ............................ 2940 SHAWANO ......................5264 WESTON ........................6354
BURLINGTON ................0777 FORT ATKINSON............1883 LENA............................... 2961 OAK CREEK SHEBOYGAN .................5271 WEYAUWEGA
BUTTERNUT ..................0840 FRANKLIN ......................1900 LITTLE CHUTE ............... 3129 FRANKLIN .................4018 SHEBOYGAN FALLS ......5278 FREMONT ................. 6384
FREDERIC......................1939 LODI ............................... 3150 OAKFIELD ......................4025 SHELL LAKE ..................5306 WHITEFISH BAY ............ 6419
CADOTT .........................0870 FREEDOM ......................1953 LOMIRA .......................... 3171 OCONOMOWOC ............4060 SHIOCTON .....................5348 WHITEHALL ................... 6426
CAMBRIAFRIESLAND 0882 .. LOYAL ............................. 3206 OCONTO ........................4067 SHOREWOOD ................5355 WHITE LAKE .................. 6440
CAMBRIDGE ..................0896 GALESVILLEETTRICK LUCK .............................. 3213 OCONTO FALLS .............4074 SHULLSBURG ................5362 WHITEWATER ................ 6461
CAMERON......................0903 TREMPEALEAU ........2009 LUXEMBURGCASCO.... 3220 OMRO .............................4088 SIREN .............................5376 WHITNALL ......................6470
CAMPBELLSPORT .........0910 GERMANTOWN .............2058 ONALASKA .....................4095 SLINGER ........................5390 WILD ROSE .................... 6475
CASHTON ......................0980 GIBRALTAR ....................2114 MADISON ....................... 3269 OOSTBURG ...................4137 SOLON SPRINGS ..........5397 WILLIAMS BAY ............... 6482
CASSVILLE ....................0994 GILLETT .........................2128 MANAWA ........................ 3276 OREGON ........................4144 SOMERSET ....................5432 WILMOT UHS ................... *
CEDARBURG .................1015 GILMAN ..........................2135 MANITOWOC ................. 3290 OSCEOLA .......................4165 SOUTH MILWAUKEE .....5439 WINNECONNE ............... 6608
CEDAR GROVE GILMANTON ...................2142 MAPLE ............................ 3297 OSHKOSH ......................4179 SOUTH SHORE ..............4522 WINTER ..........................6615
BELGIUM ..................1029 GLENWOOD CITY ..........2198 MARATHON CITY ........... 3304 OSSEOFAIRCHILD .......4186 SOUTHERN DOOR CO ..5457 WISCONSIN DELLS ....... 6678
CENTRAL/WESTOSHA .... * GOODMAN MARINETTE ................... 3311 OWENWITHEE ..............4207 SOUTHWESTERN WISCONSIN HEIGHTS ..0469
CHEQUAMEGON ...........1071 ARMSTRONG ...........2212 MARION ......................... 3318 WISCONSIN ..............2485 WISCONSIN RAPIDS ..... 6685
CHETEK GRAFTON ......................2217 MARKESAN .................... 3325 PALMYRAEAGLE ..........4221 SPARTA ..........................5460 WITTENBERG
WEYERHAEUSER ....1080 GRANTON ......................2226 MARSHALL ..................... 3332 PARDEEVILLE ................4228 SPENCER.......................5467 BIRNAMWOOD ......... 6692
CHILTON ........................1085 GRANTSBURG ...............2233 MARSHFIELD ................. 3339 PARKVIEW .....................4151 SPOONER ......................5474 WONEWOCUNION
CHIPPEWA FALLS .........1092 GREEN BAY ...................2289 MAUSTON ...................... 3360 PECATONICA .................0490 SPRING VALLEY ............5586 CENTER. ................... 6713
CLAYTON ....................... 1120 GREENDALE ..................2296 MAYVILLE....................... 3367 PEPIN .............................4270 STANLEYBOYD .............5593 WRIGHTSTOWN ............ 6734
*This is a “Union High School” district. Refer to Section II of this listing and determine the number of your elementary school district.
SECTION II – SCHOOL DISTRICTS OPERATING ONLY ELEMENTARY SCHOOLS
BRIGHTON, #1 ...............0657 GLENDALE LAC DU FLAMBEAU #1 .1848 MINOCQUA, JT #1 ........3640 RICHMOND ...................3122 UNION GROVE, JT #1 ...5859
BRISTOL, #1 ..................0665 RIVER HILLS ..............2184 LAKE COUNTRY ............ 3862 NORTH CAPE ................4690 SALEM ...........................5068 WALWORTH, JT #1 ....... 6022
DOVER, #1 ....................1449 HARTFORD, JT #1 ........2443 LAKE GENEVA, JT #1 ... 2885 NORTH LAKE .................3514 SHARON, JT #11 ...........5258 WASHINGTON
ERIN ..............................1687 HARTLAND LINN, JT #4 .................... 3087 NORTH LAKELAND .......0616 SILVER LAKE, JT #1 .....5369 CALDWELL ................. 6104
FONTANA, JT #8 ...........1870 LAKESIDE, JT #3 .......2460 LINN, JT #6 .................... 3094 NORWAY, JT #7 ............. 4011 STONE BANK .................3542 WATERFORD, JT #1 ...... 6113
FOX POINT, JT #2 .........1890 HERMANNEOSHO MAPLE DALE PARIS, JT #1 .................4235 SWALLOW ......................3510 WHEATLAND, JT #1 ...... 6412
GENEVA, JT #4 .............2044 RUBICON ...................2525 INDIAN HILL ................ 1897 RANDALL, JT #1 ...........4627 TREVORWILMOT .........5780 WOODRUFF, JT #1 ....... 6720
GENOA CITY, JT #2 .......2051 HOLY HILL AREA ...........2570 MERTON COMMUNITY .3528 RAYMOND, #14 .............4686 TWIN LAKES, #4 ...........5817 YORKVILLE, JT #2 ........ 6748
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59 INDEX to Form 1NPR Instructions
Page Page Page
ABLE accounts ............... 23, 27 Credits (continued) Inconsistent estate basis ......... 38
Address, where to file .............. 7 Technology zone ............... 35 Not filing or filing incorrect return ... 11
Adoption expenses ............... 27 Veteran employment ............ 35 Other ........................ 38
Age ........................... 11 Veterans and surviving spouses Retirement plans, IRAs, and MSAs .. 37
Aliens ................. 3, 14, 15, 28 property tax .................. 40 Selling assets purchased from related
Alimony ..................... 19, 25 Water consumption ............. 35 person ........................ 38
Amended returns 7, 8, 14, 44, 45, 46 Working families ............... 33 Pensions and annuities 21 ... ...........
Amount you owe ................. 46 Death of a taxpayer .............. 12 Physician or psychiatrist grant ...... 27
Archer MSA deduction ............ 26 Dependents .................. 4, 28 Private delivery services ........... 7
Armed forces personnel ............ 3 Differences in federal and Private school tuition ............. 27
Assembling your return . . . . . . . . . . . . . 6 Wisconsin law ................. 16 Publications .................... 13
Basis of assets ............... 20, 22 Disability income exclusion ..... 17, 27 Railroad retirement benefits ........ 27
Business income or loss ........... 19 Disaster relief work ...........4, 17, 19 Ratio .......................... 27
Business moving expenses ........ 23 Disregarded entity ................ 7 Recoveries of federal itemized
Capital gain and loss ............. 20 Dividend income ................. 18 deductions .................... 27
College savings program .......... 27 Domicile ........................ 3 Refund ...................... 7, 44
Column A and B instructions ....... 16 Donations ...................... 37 Refunds, state income taxes ....... 19
Combat zone death .............. 27 Educator expenses ............... 23 Related entity expenses ........ 23, 27
Copies of prior returns ............ 12 Electronic filing ................... 6 Related party sales ............ 27, 38
Credit card payments ............. 46 Estimated tax ............. 11, 39, 45 Rents, royalties, partnerships,
Credits Exemptions ..................... 28 estates, trusts, etc. ............. 21
Additional Child and Dependent Care 30 Extension of time to file ............ 5 Repayment of income previously taxed . 27
Angel Investment ......... 10, 36, 38 Farm income or loss .............. 22 Repayment of SUB benefits ........ 26
Biodiesel fuel production ......... 35 Farm loss carryover .............. 27 Reservists, performing artists and
Business development ..... 23, 43, 44 Filing assistance ................. 13 fee-basis government officials ..... 23
Capital investment ........... 23, 35 Filing status .................... 15 Residence, sale of ............... 20
Community rehabilitation program 23, 35 Forms-where to get .............. 13 Resident status ................ 3, 16
Dairy and livestock farm Health savings accounts .......... 23 Retirement benefits ........... 21, 27
investment ................... 35 Income taxed by Wisconsin ......... 4 Rounding to whole dollars ......... 17
Development zones .......... 23, 35 Installment payments ............. 46 Sales and use tax due ............ 36
Early stage seed investment 10, 36, 38 Insurance policy sale ............. 27 School district number ......... 15, 58
Earned income ................. 39 Interest income .................. 18 Self-employed health insurance ..... 25
Economic development ....... 23, 36 Internal Revenue Service Self-employed SEP and SIMPLE, etc. . 24
Electronic medical records ....... 36 adjustments and amended returns . 11 Self-employment tax, deduction ..... 24
Electronics and information Internet address ................. 13 Sign your return ................. 47
technology manufacturing IRA deduction ................... 26 Social security benefits ........... 22
zone .................. 23, 44,45 IRA distributions ................. 20 Social security number ............ 14
Employee college savings Jury duty pay ................... 26 Special conditions ............... 14
account23, 35 Legal residence (domicile) Standard deduction 28,48 contribution ........... ........
Enterprise zone jobs ...... 23, 43, 44 questionnaire ............... 16, 60 Student loan interest . . . . . . . . . . . . . . 26
Ethanol and biodiesel fuel pump ... 35 Long-term care insurance ...... 27, 29 Tax ........................... 29
Farmland preservation ........ 23, 40 Lump-sum distributions ........ 21, 23 Tax district ..................... 15
Film production ................ 35 Marital property income ........ 23, 27 Tax period ...................... 14
Health insurance risk-sharing ..... 35 Medical care insurance ........ 27, 29 Tax-option (S) corporation ......... 21
Historic rehabilitation .... 9, 10,35 38, Military pay ..................... 27 Tax table ....................... 51
Homestead ................ 40, 44 Modifications ................ 23, 27 Third party designee ............. 47
Internet equipment .............. 36 Moving expenses ................ 23 Tips on paper filing ................ 6
Itemized deduction . . . . . . . . . . . . . . 29 Name and address ............... 14 Tuition and fees ................. 27
Jobs tax ................ 23, 43, 44 Net operating loss ............... 27 Underpayment interest ............ 45
Low-income housing 10, 35, 38 Olympic medals and prize money . 26,27 Unemployment compensation ...... 22 ......
Manufacturer’s sales tax ......... 35 Operation Enduring Sentinel ..... 6, 14 Wages, residents of Illinois, Indiana,
Manufacturing and agriculture .. 23, 35 Organ donation .................. 27 Kentucky, or Michigan ........... 17
Manufacturing investment ..... 23, 35 Other adjustments ............... 26 Wages, salaries, tips, etc. ......... 17
Married couple ................. 34 Other gains or losses ............. 20 When to file ...................... 5
Opportunity zone investment ...... 35 Other income .................... 22 Where to file ..................... 7
Postsecondary education ........ 35 Partnership, trust, or estate ......... 21 Which form to file ................. 5
Repayment .................... 40 Passive foreign investment company . 23 Who must file .................... 4
Research ............... 23, 35, 43 Penalties Withholding ..................... 38
School property tax ............. 30 Early withdrawal . . . . . . . . . . . . . . . . 25
Tax paid to another state ......... 36 Fraudulent or reckless claim ...... 11
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Legal Residence (Domicile) Questionnaire 60
Your answers to these questions will be used to determine your legal residence. Certain types of income are either taxable or
nontaxable to Wisconsin based upon whether you were a legal resident of Wisconsin at the time you received such income.
Form 1NPR may be returned to you or its processing delayed if the questionnaire is not completed. If the questionnaire does not
fit your situation or you want to submit additional information, include an additional sheet describing your particular circumstances.
NAME(S) SOCIAL SECURITY NUMBER
Please one: (If married filing joint return check one box for each spouse.)
You Spouse
Full-year Wisconsin resident; did not change domicile from Wisconsin during 2023.
Changed legal residence from Wisconsin during 2023; have not moved back to Wisconsin.
Changed legal residence from Wisconsin during or before 2023; have moved back to Wisconsin.
Changed legal residence to Wisconsin from (state or country) on (date)
during 2023; no previous Wisconsin residency. If you check this box, do not complete the rest of the questionnaire.
Was a nonresident of Wisconsin for all of 2023. Resident of
(Nonresident alien; please indicate country)
If you changed your legal residence from Wisconsin during 2022 or 2023 and you did not previously complete a
questionnaire for that change, answer the following questions.
1. a. On what date did you move from Wisconsin?
b. When you moved from Wisconsin, did you intend to move back to Wisconsin? If yes, when?
c. If you moved back to Wisconsin, indicate date and explain the circumstances under which you moved back to Wisconsin.
2. Did you establish a legal residence in another state? If yes, in which state and on what date?
3. After establishing legal residency in the new state, list the dates you were in Wisconsin.
4. When were you physically present in your new state of legal residence (please list dates)?
5. Did your spouse and dependent children (if any) move to your new state of legal residence? If yes, when?
6. a. On what date did you begin working in your new state of legal residence?
b. Was your job permanent, temporary, or seasonal? Check one and explain
7. In your new state of legal residence, referred to in question 2, did you:
a. Register to vote? If yes, when? If no, why not?
b. Purchase a home? If yes, when? If no, why not?
c. Obtain a driver’s license? If yes, when? If no, why not?
d. Register an auto or other vehicle? If yes, when? If no, why not?
e. File resident income tax returns? If yes, what years filed? If no, why not?
8. Since changing your legal residence from Wisconsin, have you:
a. Performed services for income in Wisconsin? If yes, when?
b. Purchased/renewed Wisconsin auto license plates? If yes, when?
c. Renewed a Wisconsin driver’s license? If yes, when?
d. Voted in Wisconsin, in person or by absentee ballot? If yes, when?
e. Attended or sent your children to Wisconsin schools? If yes, when?
f. Purchased a Wisconsin resident hunting, fishing, or trapping license? If yes, when?
Type of license? County purchased in?
g. Listed Wisconsin as your state of legal residence for purposes of your auto insurance?
h. Listed Wisconsin as your state of legal residence for purposes of your will?
i. Listed Wisconsin as your state of legal residence for purposes of any legal proceedings? If yes, when?
j. Obtained or renewed any Wisconsin trade or professional licenses or union memberships? If yes, when?
9. If you answered “yes” to any of the questions 8a through 8j, please explain why you have taken such action.
10. Did you or your spouse own the real estate you occupied as your home while living in Wisconsin? If yes, have you
disposed of it? If yes, when? If you still own the Wisconsin home, what use do you make of it and
how often?
11. If you established a legal residence in a new state but are using a Wisconsin address on your 2023 tax returns, please explain.
I-151 Legal Residence Questionnaire Wisconsin Department of Revenue
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