How to Fill Out and File Wisconsin Form 1NPR: Credits, Rates, Deadlines

Wisconsin Form 1NPR is the state income tax return for nonresidents and part-year residents who earned income from Wisconsin sources. You need to file it if your Wisconsin gross income, or your combined gross income with your spouse, is $2,000 or more for the tax year.¹ The form uses a two-column layout that compares your total federal income against the portion tied to Wisconsin, so the state only taxes what you actually earned here. The return for tax year 2025 is due April 15, 2026.²

Who Has to File

Two groups use Form 1NPR. A nonresident is someone who lived outside Wisconsin for the full calendar year but received income from inside the state, such as wages from a Wisconsin employer, rent from Wisconsin property, or profits from a business operating within state lines. A part-year resident either moved into Wisconsin or moved away during the year. Part-year residents report all of their income on the form but are only taxed on what they earned while living in the state or from Wisconsin-specific sources.¹

The $2,000 threshold applies to Wisconsin-source gross income specifically. Gross income includes wages, business income, rental income, and gains from selling Wisconsin real estate, so it adds up faster than many people expect.

Military spouses are a notable exception. Under the federal Military Spouses Residency Relief Act, a spouse can keep their home-state residency after relocating to Wisconsin on military orders.³ If a Wisconsin employer withheld state tax from a qualifying spouse’s wages, that spouse files Form 1NPR to claim a refund. Service members themselves remain residents of their home state of record, and their military income is not taxable by Wisconsin; they would file 1NPR only to report non-military income earned while stationed here.

How the Two-Column Layout Works

The form runs two columns side by side down the page. Column A (“Federal”) captures your total income from all sources, matching your federal Form 1040. Column B (“Wisconsin”) captures only income attributable to Wisconsin sources.⁴ The form calculates a ratio of Wisconsin income to federal income and applies that ratio to your total tax, producing the prorated amount Wisconsin can claim.

Start with your completed federal return. Enter each category of income, wages, business income, interest, dividends, rental income, and capital gains, in both columns. For Column B, include only amounts with a Wisconsin connection.

What Counts as Wisconsin Income

Wisconsin’s sourcing rules in Wis. Stat. § 71.04 govern what goes in Column B for a nonresident:

Wages and personal services follow where the work was physically performed. If you worked in Wisconsin, those wages belong in the Wisconsin column.
Rental income from Wisconsin property and gains from selling Wisconsin real estate always go in the Wisconsin column, no matter where you live.¹
Business income follows the situs of the business. Multi-state operations may require apportionment; Publication 122 walks through that calculation.¹
A nonresident partner’s or S corporation member’s share of income follows the situs of the business from which it was derived.⁵
Wisconsin lottery winnings and pari-mutuel winnings earned in the state are taxable regardless of residency.⁵

Interest and dividends from stocks and bonds generally have no Wisconsin situs for nonresidents and stay out of Column B. The form also has lines for additions and subtractions where Wisconsin’s treatment of certain income differs from federal rules, such as interest on state and local bonds.

Unemployment Compensation

Unemployment benefits are sourced to your state of residence when received, not the state where you previously worked. A nonresident collecting unemployment that stems from a Wisconsin job reports the federal amount in Column A but leaves Column B blank for that line. Nonresidents are also ineligible for Wisconsin’s unemployment compensation subtraction.⁶

Retirement Income

Federal law protects nonresidents from state tax on retirement income. Under 4 U.S.C. § 114, no state can tax the retirement income of someone who doesn’t live there.⁷ This covers distributions from 401(k) plans, 403(b) annuities, IRAs, 457 deferred compensation plans, government pensions, and military retirement pay. If you’re a nonresident receiving qualified retirement distributions, they are not taxable by Wisconsin even if you originally earned the income working here. Social Security and Railroad Retirement benefits are also exempt. Nonqualified deferred compensation has narrower protection: distributions escape Wisconsin tax only if paid as an annuity over your life expectancy or over at least 10 years.⁸

Credits That Reduce the Bill

After calculating prorated Wisconsin tax, two credits commonly apply. The Itemized Deduction Credit is computed on Schedule 1, built into page 4 of the form.⁴ It converts certain federal itemized deductions, including medical expenses, mortgage interest, and charitable contributions, into a Wisconsin credit. The amount is limited by the ratio of Wisconsin income to federal income, so a small Wisconsin share means a smaller credit.

The Married Couple Credit is available to joint filers where both spouses have earned income. It offsets the bracket penalty that comes from stacking two incomes on one return.

2025 Tax Rates

Wisconsin uses four graduated brackets. For tax year 2025, single filers pay:⁹

3.50% on taxable income up to $14,680
4.40% on income from $14,680 to $50,480
5.30% on income from $50,480 to $323,290
7.65% on income over $323,290

Married couples filing jointly get wider brackets: 3.50% on the first $19,580, 4.40% up to $67,300, 5.30% up to $431,060, and 7.65% above that.⁹ On Form 1NPR these rates apply to total taxable income first, and the resulting tax is then multiplied by the Wisconsin income ratio to produce the amount you actually owe.

Deadline, Extensions, and Estimated Payments

Form 1NPR for tax year 2025 is due April 15, 2026. Wisconsin grants a 180-day extension period if you can’t file by then.² A separate state extension form isn’t required if you already have a federal extension through IRS Form 4868; Wisconsin recognizes it automatically. Without a federal extension, attach a written request for a state extension when you eventually file.

The extension gives more time to file, not more time to pay. If you expect to owe, pay the estimated amount by April 15 through the Department of Revenue’s online payment system. Interest runs at 1% per month during the extension period on any unpaid balance.¹⁰

If your Wisconsin income isn’t subject to withholding, think rental income, business profits, or freelance work, you may owe quarterly estimated payments. The requirement starts when you expect to owe at least $500 in Wisconsin tax after withholding and credits. Payments are due April 15, June 15, September 15, and January 15 of the following year. You can skip them if withholding will cover at least 90% of current-year tax or 100% of prior-year tax.¹¹ Use Form 1-ES to calculate and submit them.

How to Submit the Return

Wisconsin’s free filing system, WisTax, does not support Form 1NPR. To e-file, you need a tax professional or commercial tax software; most major packages, including TurboTax, H&R Block, and FreeTaxUSA, support the form.¹² E-filed refund status is typically available within four to five business days of acceptance.

Paper filers mail to one of two addresses depending on the balance:¹³

Refund or no tax due: Wisconsin Department of Revenue, PO Box 59, Madison, WI 53785-0001
Tax is due: Wisconsin Department of Revenue, PO Box 268, Madison, WI 53790-0001

Make checks payable to the Wisconsin Department of Revenue and paper-clip to the front of your return.⁴ Paper processing is slower; wait three to four weeks before checking refund status.

Attach a complete copy of your federal return (Form 1040, 1040-SR, or 1040-NR) with all supporting federal schedules and forms.¹⁴ A missing federal return is one of the most common reasons the Department sends information requests, which delays refunds. Include any Wisconsin schedules that apply, such as Schedule 1 for the Itemized Deduction Credit and Schedule 2 for the Married Couple Credit.

After You File

Check status through the Department’s “Where’s My Refund” tool using the last four digits of your Social Security number and the refund amount from your return.¹⁵

To fix an error, file a new Form 1NPR with the “amended return” box checked at the top. Include only the schedules that changed along with documentation explaining the adjustments. You have four years from the original due date to amend for a refund. If the IRS adjusts your federal return, you have 180 days from the date the federal changes become final to report them to Wisconsin on an amended 1NPR, with a copy of the federal adjustment notice attached. Interest on additional tax owed runs at 12% per year from the original due date.¹⁶

1
Wisconsin Department of Revenue. Individual Income Tax – Part-Year and Nonresidents
2
Wisconsin Department of Revenue. Individual Income Tax Deadlines and Late-Filed Returns
3
Military OneSource. The Military Spouses Residency Relief Act
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Wisconsin Department of Revenue. Wisconsin Form 1NPR – Nonresident and Part-Year Resident
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Wisconsin State Legislature. Wisconsin Statutes 71.04
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Wisconsin Department of Revenue. Unemployment Compensation
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Office of the Law Revision Counsel. 4 U.S. Code 114 – Limitation on State Income Taxation of Certain Pension Income
8
Wisconsin Department of Revenue. Wisconsin Tax Information for Retirees
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Wisconsin Department of Revenue. DOR Tax Rates
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Wisconsin Department of Revenue. Tax Filing Extensions For Paper and Electronically Submitted Returns
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Wisconsin Department of Revenue. 2026 Form 1-ES Instructions – Estimated Income Tax for Individuals, Estates, and Trusts
12
Wisconsin Department of Revenue. Nonresidents and Part-Year Residents
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Wisconsin Department of Revenue. Tax Return Mailing Addresses
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Wisconsin Department of Revenue. Wisconsin Income Tax for Nonresidents and Part-Year Residents Form 1NPR Instructions
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Wisconsin Department of Revenue. Check Your Refund by E-mail
16
Wisconsin Department of Revenue. Individual Income Tax – Amended Returns