Who Must File
Refer to the table to see if you are required to file a return in Wisconsin.
| Filing status |
Age as of December 31 |
You must file if your gross income* (or total gross income of husband and wife) was: |
| Single |
Under 65
65 or Older
|
$11,750 or more
$12,000 or more
|
| Married-filing joint return |
Both spouses under 65
One spouse 65 or older
Both spouses 65 or older
|
$21,870 or more
$22,120 or more
$22,370 or more
|
| Married-filing separate return |
Under 65
65 or older
|
$10,420 or more
$10,670 or more (applied to each spouse individually)
|
| Head of household |
Under 65
65 or older
|
$14,980 or more
$15,230 or more
|
Who Must File
Refer to the table to see if you are required to file a return.
Other Filing Requirements
You may have to file a return even if your income is less than the amounts shown on the table. You must file a return if:
• You could be claimed as a dependent on someone else’s return and either of the following applies:
(1) Your gross income was more than $1,100 and it included at least $351 of unearned income, or
(2) Your gross income (total unearned income and earned income) was more than –
$11,050 if single,
$14,280 if head of household,
$20,470 if married filing jointly, or
$9,720 if married filing separately.
Unearned income includes taxable interest, dividends, capital gain distributions, and taxable scholarship and fellowship grants that were not reported to you on a W-2. Earned income includes wages, tips, and scholarship and fellowship grants that were reported to you on a W-2.
• You owe a penalty on an IRA, retirement plan, Coverdell education savings account (excess contribution), health savings account, or Archer medical savings account.
• You were a nonresident or part-year resident of Wisconsin for the tax year and your gross income was $2,000 or more. If you were married, you must file a return if the combined gross income of you and your spouse was $2,000 or more. (You must file Form 1NPR.)