If you are married filing a separate return or married filing as head of household or if you obtained a decree of divorce or separate maintenance during 2021, you may have to report a different amount of income on your Wisconsin Form 1 than on your federal Form 1040 or 1040-SR. Fill in on line 4 any additional amount which is taxable to you rather than your spouse because of any difference in federal and state reporting of marital property (community) income. Fill in on line 11 any amount which is taxable to your spouse rather than to you because of any difference in federal and state reporting of marital property (community) income. For further information, get Publication 109, Tax Information for Married Persons Filing Separate Returns and Persons Divorced in 2021. See page 10 for information on how to get this publication.