What is the minimum requirement to file taxes

(En español)

1. Am I required to file a Wisconsin individual income tax return?
2. As a nonresident, why am I receiving a notice to file when my income is below the $2,000 filing requirement?
3. What individual income tax filing requirements exist for deceased individuals?

1. Am I required to file a Wisconsin individual income tax return?

   The individual income tax filing requirements for Wisconsin residents and nonresidents for 2021 are presented in the chart below. You must file if your gross income (or total gross income of a married couple) was:

   Filing Status	Age as of the End of Year	Full-Year Residents	Part-Year/ Nonresidents
   Single	Under age 65	$11,900 or more	$2,000 or more
   Single	Age 65 or older	$12,150 or more	$2,000 or more
   Married filing a joint return	Both spouses under 65	$22,130 or more	$2,000 or more
   One spouse 65 or older	$22,380 or more	$2,000 or more
   Both spouses 65 or older	$22,630 or more	$2,000 or more
   Married filing separate returns (each spouse)	Under 65	$10,550 or more (applies to each spouse individually-must use Form 1)	$2,000 or more (combined income of both spouses)
   65 or older	$10,800 or more (applies to each spouse individually-must use Form 1)	$2,000 or more (combined income of both spouses)
   Head of household	Under age 65	$15,170 or more	$2,000 or more
   Age 65 or older	$15,420 or more	$2,000 or more

   Notes:

   • Gross income means all income (before deducting expenses) reportable to Wisconsin. The income may be received in the form of money, property, or services. It does not include items that are exempt from Wisconsin tax. For example, it does not include social security benefits or U.S. government interest.
   • If your birthday falls on January 1, 2022, you are considered to be a year older as of December 31, 2021. Example: If you were born on January 1, 1957, you are considered to be age 65 as of December 31, 2021.
     ​
     

   Additional filing requirements

   • If you (or your spouse) can be claimed as a dependent on someone else's tax return, you are required to file a Wisconsin return if either of the following applies:
     1. You have gross income of more than $1,100 and it includes at least $351 of unearned (non-wage) income, or
     2. You have gross income (total unearned income and earned income combined) of more than:
        
        • $11,200 if single
        • $20,730 if married filing jointly
        • $9,850 if married filing separately
        • $14,470 if head of household

     Unearned income includes taxable interest, dividends, capital gain distributions, and taxable scholarship and fellowship grants that were not reported on a Form W-2 (wage statement). Earned income includes wages, tips, and taxable scholarship and fellowship grants that were reported to you on a Form W-2.

   • Also, if you owe a Wisconsin penalty on an IRA, retirement plan, Coverdell education savings account, medical savings account, health savings account, or Archer medical savings account, you are required to file a tax return.
   
   
2. As a nonresident, why am I receiving a notice to file when my income is below the $2,000 filing requirement?

   You are required to file a Wisconsin income tax return if your Wisconsin gross income is $2,000 or more. Gross income means income before deducting expenses. While net income reported to you may be less than $2,000, gross income may be over that amount, requiring that a Wisconsin income tax return be filed.

   Example: Nonresident A receives a Schedule 3K-1 from a Wisconsin partnership reporting rental income of $1,800. The partnership's gross income is $500,000 and deductible expenses are $400,000, resulting in total partnership net income of $100,000. Nonresident A's ownership percentage in the partnership is 1.8%. Nonresident A's share of partnership gross income is $9,000, which is above the filing requirement. Nonresident A must file Wisconsin Form 1NPR.

3. What filing requirements exist for deceased individuals?

   A final individual income tax return for a taxpayer who died should be filed on the same form that would have been used if he or she were alive. Include only the income received by the taxpayer up to the date of his or her death. For more information, see Estates and Fiduciaries.

Applicable Laws and Rules

This document provides statements or interpretations of the following laws and regulations enacted as of November 3, 2021: secs. 71.01, 71.03, 71.05 and 71.83, Wis. Stats., and 26 U.S. Code § 911.

Laws enacted and in effect after this date, new administrative rules, and court decisions may change the interpretations in this document. Guidance issued prior to this date, that is contrary to the information in this document is superseded by this document, according to sec. 73.16(2)(a), Wis. Stats.

​Contact Us​

MS 5-77
Wisconsin Department of Revenue
Customer Service Bureau
PO Box 8949
Madison, WI 53708-8949
Phone: (608) 266-2486
Fax: (608) 267-1030
Email: ​

Guidance Document Number: 100059

November 3, 2021