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Wisconsin Personal Income Tax Laws
Explanation of Chart and More Information on Personal Income Tax Laws
| Code Section | 71.02, et seq. |
| Who is Required to File | Individuals, fiduciaries (except fiduciaries of nuclear decomposing trust or reserve fund), and trusts on net income; nonresident individuals and trusts on income derived from Wisconsin sources; nonresident's and part-year resident's tax liability is prorated according to amount of income derived from Wisconsin sources; Special "recycling surcharges" apply to all Wisconsin individuals, estates, trusts, businesses, and partnerships except those engaged solely in farming |
| Rate | First $11,480, 4.6%; Next $11,480, 6.15%; Next $149,240, 6.5%; Over $172,200, 6.75% |
| Federal Income Tax Deductible | No |
| Federal Income Used as Basis | Yes |
Note: State laws are constantly changing -- contact an attorney or conduct your own legal research to verify the state law(s) you are researching.
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- Official State Codes - Links to the official online statutes (laws) in all 50 states and DC.
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