Individuals · Wisconsin filing

Wisconsin tax filing: file WI state taxes online, Form 1, graduated 3.5% to 7.65% rate

Wisconsin has a few features that make its return different from a plain flat-rate state. It uses four graduated brackets, a standard deduction that shrinks as your income grows, and a $700-per-person exemption instead of a large flat deduction. For 2025 the state also added a new retirement income subtraction worth up to $24,000. None of it is complicated once the numbers are in front of you, but it does not simply mirror your federal return the way a flat state does.

This page covers what Wisconsin requires for tax year 2025 returns filed in 2026: who has to file Form 1, how the 3.5 to 7.65 percent brackets and the sliding-scale standard deduction work, the personal exemptions, the deadline and the automatic extension, and how Social Security and retirement income are treated. TaxFile prepares your federal and Wisconsin returns together from your W-2s and 1099s, finds the deductions and credits you qualify for, runs an error check, and e-files through an authorized IRS e-file provider after you review and approve every line. Pricing is $39 simple, $89 self-employed, $199 business, plus $19 per state return. This is self-prepared tax software, not personalized tax advice; for complex situations, consult a CPA or tax professional.

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The short answer

To file Wisconsin state taxes, full-year residents file Form 1 with the Wisconsin Department of Revenue, and part-year residents and nonresidents use the combined Form 1NPR. For tax year 2025 Wisconsin taxes income at four graduated rates, 3.5, 4.4, 5.3 and 7.65 percent, with a top rate reached at $323,290 for single filers. Wisconsin uses a sliding-scale standard deduction that starts at $13,560 single and $25,110 married filing jointly and phases down as income rises. The return is due April 15, 2026, and Wisconsin automatically honors a federal extension. There is no local income tax, and Social Security is not taxed.

Last updated July 2026

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What you get with Wisconsin tax filing

Graduated 3.5 to 7.65 percent

Wisconsin taxes income in four brackets for 2025: 3.5 percent, 4.4 percent, 5.3 percent, and a top 7.65 percent that a single filer does not reach until $323,290 of taxable income.

Sliding-scale standard deduction

The standard deduction is largest at low income, up to $13,560 single and $25,110 married filing jointly, and phases down to zero as your Wisconsin income rises.

No local income tax

No Wisconsin city or county levies an individual income tax, so the state rate is the only income tax on your wages, unlike neighboring Ohio or Michigan.

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TaxFile reads your W-2s, 1099s and receipts, classifies your income, finds the deductions and credits you qualify for, runs an error and audit-risk check, and assembles a return you review and approve before filing.

Shows whether your income clears the Wisconsin filing threshold
Applies the graduated brackets and the sliding-scale standard deduction
Prepares the federal and Wisconsin Form 1 returns from one set of documents
Claims the personal exemptions and the retirement income subtraction you qualify for
E-files through an authorized IRS e-file provider after you review and approve

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Self-employment tax deduction $6,120

Home office (simplified) $1,500

QBI deduction $2,880

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Do you have to file a Wisconsin tax return?

Whether you must file a Wisconsin return for 2025 depends on your gross income and filing status. A full-year resident generally must file Form 1 if gross income reaches these amounts:

Filing status	Under 65	65 or older
Single	$14,260	$14,510
Married filing jointly	$26,510	$26,760 one spouse 65+; $27,010 both 65+
Married filing separately	$12,630 each	$12,880 each
Head of household	$18,220	$18,470

Full-year residents file Form 1. Part-year residents and nonresidents use the combined Form 1NPR and must file if their Wisconsin gross income was $2,000 or more. You should also file if Wisconsin tax was withheld and you want it refunded, even below the threshold. Gross income for this test excludes Social Security and U.S. government interest. The rules are published by the Wisconsin Department of Revenue, and the state tax filing pillar compares Wisconsin with the other states.

Wisconsin tax brackets and the sliding-scale standard deduction

Wisconsin is a graduated-rate state with four brackets for 2025. A 2025 law (2025 Wisconsin Act 15) widened the second bracket substantially, so more income is taxed at 4.4 percent than in prior years. Here are the single-filer brackets:

Rate	Single taxable income	Married filing jointly
3.50%	$0 to $14,680	$0 to $19,580
4.40%	$14,680 to $50,480	$19,580 to $67,300
5.30%	$50,480 to $323,290	$67,300 to $431,060
7.65%	Over $323,290	Over $431,060

Wisconsin does not use a flat standard deduction. Instead it uses a sliding-scale standard deduction that is largest at low income and phases down as your income rises. For 2025 the maximum is $13,560 for a single filer, phasing to zero around $132,500 of income, and $25,110 married filing jointly, phasing to zero around $155,169. Head of household tops out at $17,520. On top of the standard deduction, Wisconsin gives a $700 personal exemption for you, $700 for a spouse, and $700 for each dependent, plus an extra $250 each for taxpayers 65 or older.

Social Security, retirement income and Wisconsin credits

Wisconsin does not tax Social Security benefits; they are fully excluded from Wisconsin income. Starting with tax year 2025, Wisconsin also added a retirement income subtraction under Act 15: individuals age 67 or older at the end of 2025 can subtract up to $24,000 of qualifying retirement income such as IRA and qualified-plan distributions, and a married couple where both spouses are 67 or older can subtract up to $48,000. It is reported on Schedule SB. One tradeoff to know: if you claim this subtraction, you may not claim certain Wisconsin income tax credits for that year, so it is worth comparing both ways.

Wisconsin also offers several credits that reduce what you owe:

Credit	What it does
Earned Income Credit	A percentage of the federal EITC for filers with a qualifying child: 4% (one child), 11% (two), 34% (three or more). Refundable.
Homestead Credit	Property tax and rent relief for lower-income homeowners and renters, on Schedule H.
School Property Tax Credit	A credit for rent or property tax on your home, combined maximum $300.
Married Couple Credit	For joint filers where both spouses have earned income, based on the lower earner's income.

Wisconsin filing deadline, extension and filing online

Date	What it means for a 2025 Wisconsin return
April 15, 2026	Form 1 due, and any balance owed is due in full
April 15, 2026	Pay by this date to avoid 12 percent annual interest on unpaid tax
October 15, 2026	Extended filing deadline when you have a federal extension

Wisconsin's deadline is April 15, 2026 for tax year 2025 returns, matching the federal date. Wisconsin automatically honors a valid federal extension (IRS Form 4868), so you do not file a separate state extension form; you attach a copy of the federal extension when you file. There is no separate Wisconsin extension application.

The extension gives you more time to file, not more time to pay. Interest runs at 12 percent per year on unpaid tax from April 15, 2026, so pay what you owe by then, using Form 1-ES if needed, to avoid the higher delinquent-interest rate. Filing electronically is the practical default, and the Wisconsin return builds on your federal figures. TaxFile prepares both from one pass:

Upload or talk. Drop in your W-2s and 1099s and it reads them, or describe your year and it asks what it needs.
Federal and Wisconsin together. One set of documents produces both returns, with the graduated brackets and the sliding-scale standard deduction applied.
Credits checked. It applies the personal exemptions, the Earned Income Credit, and the retirement income subtraction where they fit.
Error check, then you approve. Nothing is e-filed until you review and approve every line, through an authorized IRS e-file provider.

Pricing is $39 for a simple return, $89 self-employed, $199 business, plus $19 for each state return. There is no free tier. If your Wisconsin income comes from contract or freelance work, self-employed tax filing covers Schedule C and Schedule SE in more detail. TaxFile does not e-file federal extensions or prepare amended returns, and does not handle capital gains on Schedule D, rental income on Schedule E, or cryptocurrency. TaxFile is self-prepared tax software and does not provide personalized tax advice, and no refund amount is guaranteed.

Good questions

Questions about wisconsin filing

You generally must file a Wisconsin Form 1 for 2025 if your gross income reaches the threshold for your status: $14,260 single, $26,510 married filing jointly, or $18,220 head of household under 65. Part-year residents and nonresidents file Form 1NPR if Wisconsin gross income was $2,000 or more. File even below that to recover withholding.

Wisconsin uses four graduated brackets for 2025: 3.5 percent, 4.4 percent, 5.3 percent, and a top 7.65 percent. A single filer reaches the top rate at $323,290 of taxable income, and a married couple filing jointly at $431,060. A 2025 law widened the 4.4 percent bracket so more income is taxed at that lower rate.

Wisconsin uses a sliding-scale standard deduction that is largest at low income and shrinks as income rises. For 2025 the maximum is $13,560 for single filers and $25,110 for married filing jointly, phasing down to zero at higher incomes. Wisconsin also allows a $700 personal exemption per person, plus $250 each for filers 65 or older.

Wisconsin returns for tax year 2025 are due April 15, 2026. Wisconsin automatically honors a federal extension to October 15, 2026, with no separate state form, but interest runs at 12 percent a year on unpaid tax from April 15. Pay what you owe by then, using Form 1-ES if needed, since an extension does not extend the time to pay.

No, Wisconsin does not tax Social Security benefits. Starting in 2025, filers age 67 or older can subtract up to $24,000 of retirement income such as IRA and 401(k) distributions ($48,000 for a married couple where both are 67+), reported on Schedule SB. Claiming that subtraction means giving up certain Wisconsin credits for the year, so compare both approaches.

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