Tab to navigate within form. Use mouse to check                                                                                                                                                    Save             Print        Clear
applicable boxes, press spacebar, or press Enter.

                                                                            1NPR                                                                                                                                    2024
                                                                            Nonresident & part-year resident                             For the year Jan. 1-Dec. 31, 2024, or other tax year
                                                                            Wisconsin income tax                                         beginning                                       , 2024  ending                     , 20 .
                                                                            Check here if this is an amended return                      Complete form using BLACK INK 
                                                                            Your legal last name                        Legal first name                          M.I.               Your social security number

                                                                            If a joint return, spouse’s legal last name Spouse’s legal first name                 M.I.               Spouse’s social security number

                                      DO NOT STAPLE                         Home address (number and street). If you have a PO Box, see page 14      Apt. no.
                                                                                                                                                                                     Tax district
                                                                                                                                                                                     Check below then fill in either the name of the Wisconsin 
                                                                            City or post office                                    State Zip code                                    city,  village,  or  town,  and  the  county  in  which  you 
                                                                                                                                                                                     lived at the end of 2024 or before leaving Wisconsin 
                                                                                                                                                                                     (nonresidents leave blank).
                                                                            Foreign Country                                        Foreign province/state/county                                   City             Village      Town
                                                                                                                                                                                     City, village,
                                                                            Filing status                                          Foreign postal code                               or town

                                                                                Single                                                                                               County of 
                                                                                Married filing joint return
                                                                                (even if only one had income)           Legal last name                                              School district number See page 58
                                                                                Married filing separate return.
                                                                                Fill in spouse’s SSN above              Legal first name                          M.I.               Special
                                                                                and full name here  ...............                                                                  conditions
                                                                                Head of household, NOT married (see page 15)                                                             Form 804 filed with return (see page 12)
                                                                                Head of household, married              (see page 15) If married, fill in spouse’s
                                                                                                                                   SSN above and full name here
                                                                            Resident status       Check the status that applies
                                                                            You Spouse
                                                                                       Full-year resident of Wisconsin
                                      PAPER CLIP withholding statements here
                                                                                       Nonresident of Wisconsin; state of residence             (2-letter state abbreviation)
                                                                                       Part-year resident of Wisconsin from                          to                                     Note:  Complete residence questionnaire, page 60
                                                                                                                                 mm dd          yyyy     mm       dd                 yyyy
                                                                                   Print numbers like this                                            NO COMMAS
                                                                            Income Not like this                                                       NO CENTS                         A. Federal column          B. Wisconsin column

                                                                            1  Wages, salaries, tips, etc  ....................................                                      1                  .00                      .00
                                                                            2  Taxable interest  ...........................................                                         2                  .00                      .00
                                                                            3  Ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  3                  .00                      .00
                                                                            4  Taxable refunds, credits, or offsets of state and local income taxes
                                                                             (from line 1 of federal Schedule 1 (Form 1040)  ...................                                     4                  .00         Not Taxable
                                                                            5  Alimony received  ..........................................                                          5                  .00                      .00
                                                                            6  Business income or (loss)  ...................................                                        6                  .00                      .00
                                                                            7  Capital gain or (loss)  .......................................                                       7                  .00                      .00
                                                                            8  Other gains or (losses)   .....................................                                       8                  .00                      .00
                                                                            9  IRA distributions   ..........................................                                        9                  .00                      .00
 10                                                                          Pensions and annuities  .....................................                                           10                 .00                      .00
 11  Rental real estate, royalties, partnerships, S corporations, trusts, etc.  .                                                                                                    11                 .00                      .00
 12  Farm income or (loss)  ......................................                                                                                                                   12                 .00                      .00
PAPER CLIP check or money order here  13  Unemployment compensation  ................................                                                                                13                 .00                      .00
 14  Social security benefits  .....................................                                                                                                                 14                 .00         Not Taxable
   15                                                                        Other income (see page 22).  Include Schedule M if line 15b has an amount .  15                                            .00                      .00
I-050i  16  Combine lines 1 through 15  ..................................                                                                                                           16                 .00                      .00

2024 Form 1NPR   Name                                                                             SSN                                           Page 2 of 5
Adjustments to Income                                                                             A. Federal column                           B. Wisconsin column
 17  Educator expenses  ........................................                               17        .00                                         .00
 18  Certain business expenses of reservists, performing artists, and
    fee-basis government officials  ................................                           18        .00                                         .00
 19  Health savings account deduction .............................                            19        .00                                         .00
 20  Moving expenses for members of the armed forces  ...............                          20        .00                                         .00
 21  Deductible part of self-employment tax   .........................                        21        .00                                         .00
 22  Self-employed SEP, SIMPLE, and qualified plans  .................                         22        .00                                         .00
 23  Self-employed health insurance deduction  ......................                          23        .00                                         .00
 24  Penalty on early withdrawal of savings  ..........................                        24        .00                                         .00
 25  Alimony paid   .............................................                              25        .00                                         .00
 26  IRA deduction  ............................................                               26        .00                                         .00
 27  Student loan interest deduction  ...............................                          27        .00                                         .00
   28 Other adjustments (see page 26). Include Schedule M if line 28b has an amount   28                 .00                                         .00
 29  Total adjustments to income.  Add lines 17 through 28  .............                      29        .00                                         .00
Adjusted Gross Income
30   Wisconsin income. Subtract line 29, column B from line 16, column B  .                    30                                                    .00
31   Federal income. Subtract line 29, column A from line 16, column A  ...                    31        .00
32   Divide line 30 by line 31. Carry the decimal to four places. If amount
    on line 30 is more than amount on line 31, fill in 1.0000. (See page 27)    32                    .

Tax Computation
33   Fill in the larger of Wisconsin income from line 30, column B or federal income from line 31,
    column A. But, if Wisconsin income from line 30 is zero or less, fill in 0 (zero)   .............                                      33        .00
 34a If you (or your spouse) can be claimed as a dependent on anyone else’s return, check here
       and see the “Exception” in the instructions for line 34c on page 28  ......................                                         34a
 34b Aliens (see page 27 to determine if you must check line 34b)  ...........................                                             34b
 34c Find the standard deduction for amount on line 31 using table on page 48   ................                                           34c       .00
 35  Subtract line 34c from line 33. If line 34c is more than line 33, fill in 0 (zero)  ...............                                   35        .00
 36  Exemptions  (Caution: see page 28)
      a  Fill in exemptions allowed . . . . . . . . . . . . . . . . . .   x  $700  . . 36a            .00
      b  Check if 65 or older  You    +     Spouse    =                   x  $250  . . 36b            .00
   c  Add lines 36a and 36b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   36c      .00
 37  Subtract line 36c from line 35. If line 36c is more than line 35, fill in 0 (zero)  ...............                                   37        .00
 38  Tax (see table on page 51)  ......................................................                                                    38        .00
 39   Prorated tax. Multiply line 38 by ratio on line 32  .....................................                                            39        .00
 40  Itemized deduction credit. Complete Schedule 1 on page 4  .........  40                          .00
 41   Additional child and dependent care tax credit. Include Schedule WI-2441  41                    .00
 42   Blind worker transportation services credit
    Qualifying expenses  ................                                 .00  x  50% = 42            .00
 43  School property tax credit
      a  Rent paid in 2024–heat included            .00                   Find credit from
                                                                          table page 32  .... 43a     .00
       Rent paid in 2024–heat not included          .00                  }
                                                                          Find credit from
      b Property taxes paid on home in 2024         .00                   table page 33 ....  43b     .00
      c Prorated credit (see instructions)  ..............................  43c                       .00
 44  Add credits on lines 40, 41, 42, and 43c   ...........................................                                                44        .00
 45  Subtract line 44 from line 39. If line 44 is more than line 39, fill in 0 (zero)   .................                                  45        .00

              2024 Form 1NPR                                                                                                       Page 3 of 5
              Name(s) shown on Form 1NPR                                                                        Your social security number

               46  Fill in amount from line 45  ......................................................                          46         .00
               47  Working families tax credit. (Full-year Wisconsin residents only)  ......         47         .00
               48  Married couple credit. Complete Schedule 2 on page 4  .............               48         .00
               49  Nonrefundable credits from Schedule CR, line 34. Include Schedule CR              49         .00
               50  Net income tax paid to another state.  Include Schedule OS  ....                  50         .00
               51  Add lines 47 through 50  ........................................................                          51           .00
               52  Subtract line 51 from line 46. If line 51 is more than line 46, fill in 0 (zero). This is your net tax  .  52           .00
               53  Sales and use tax due on internet, mail order, or other out-of-state purchases (see page 36)  . .          53           .00
                  If you certify that no sales or use tax is due, check here  ..........................
               54  Donations. Complete Part I of Schedule 3 on page 5  .................................                      54           .00
               55  Penalties on IRAs, other retirement plans, MSAs, etc. (see page 38)                   .00 x .33  =        55            .00
               56  Other penalties (see page 38)  ...................................................                         56           .00
               57  Add lines 52 through 56  ........................................................                          57           .00

              Payments and Credits
               58  Wisconsin income tax withheld. Include readable withholding statements   .        58         .00
               59  2024 Wisconsin estimated tax paid and amount applied from 2023 return  .          59         .00
               60  Earned income credit. (Full-year Wisconsin residents only) 
                  Number of qualifying children 
                  Federal credit (see instructions)  ......              .00  x         %  =         60         .00
               61  Farmland preservation credit.  a.  Schedule FC, line 17  ...............          61a        .00
                                                  b.  Schedule FC-A, line 13  .............          61b        .00
               62  Repayment credit  .............................................  62                          .00
               63  Homestead credit. (Full-year Wisconsin residents only)   ...............          63         .00
               64  Eligible veterans and surviving spouses property tax credit   ............  64               .00
               65  Refundable credits from Schedule CR, line 40   ......................  65                    .00
               66  AMENDED RETURN ONLY – amount previously paid (see page 44)  .....  66                        .00
               67  Add lines 58 through 66  ........................................  67                        .00
               68  AMENDED RETURN ONLY – amount previously refunded (see page 44)  .                 68         .00
               69  Subtract line 68 from line 67  .......................................................                     69           .00

              Refund or Amount You Owe
               70  If line 69 is more than line 57, subtract line 57 from line 69.  This is the AMOUNT OVERPAID  . .         70            .00
               71  Amount of line 70 you want REFUNDED TO YOU  ....................................  71                                    .00
               72  Amount of line 70 to be APPLIED TO YOUR 2025 ESTIMATED TAX            ...         72         .00
               73  If line 69 is less than line 57, subtract line 69 from line 57   . . This is the AMOUNT UNDERPAID         73            .00
               74 Underpayment interest. Fill in exception code – see Sch. U                        .................       74            .00
               75  Add lines 73 and 74. This is the AMOUNT YOU OWE ................................                          75            .00
               76 Interest (see page 47)   ........................................................                          76            .00

                                                                                                Caution:  Sign the return on page 4
                                                                                                and mail complete return to department
       I-050ai

                                 Paper clip a copy of your federal income
2024  Form 1NPR                  tax return and schedules to this return.                            SSN                         Page 4 of 5
Third       Do you want to allow another person to discuss this return with the department (see page 47)? Yes     Complete the following. No
                                                                                                          Personal
Party       Designee’s                                                                    Phone           identification
Designee    name                                                                          no. (    )      number (PIN)

Under penalties of law, I declare that this return and all attachments are true, correct, and complete to the best of my knowledge and belief. 
            Your signature                                                                    Date        Wisconsin Identity Protection PIN (7 characters)
Sign
here
            Spouse’s signature (if filing jointly, BOTH must sign)                            Date        Wisconsin Identity Protection PIN (7 characters)
Sign
here
Caution:  Only enter a Wisconsin Identity Protection PIN if you received one from the department (see page 47).
Mail your return to:  Wisconsin Department of Revenue
     (if payment enclosed)       (if refund or no payment enclosed)
       PO Box 268                 PO Box 59
       Madison WI  53790-0001     Madison WI  53785-0001

Schedule 1 – Wisconsin Itemized Deduction Credit (see line 40 instructions)
  1   Medical and dental expenses from federal Schedule A (Form 1040). See instructions for
    exceptions .........................................................................                                 1                .00
  2  Interest paid from federal Schedule A (Form 1040). See instructions for exceptions ............                     2                .00
  3  Gifts to charity from federal Schedule A (Form 1040). See instructions for exceptions  ..........                   3                .00
  4  Casualty losses from federal Schedule A (Form 1040)  ..................................                             4                .00
  5  Add lines 1 through 4  ............................................................                                 5                .00
  6  Wisconsin standard deduction from Form 1NPR, line 34c   ...............................                             6                .00
  7  Subtract line 6 from line 5. If line 6 is more than line 5, fill in 0 (zero)  .......................               7                .00
  8Rate  of credit is 05 (5%)  . .........................................................                               8       x  .05
  9  Multiply line 7 by line 8 ...........................................................                               9                .00
 10  Wisconsin income ratio from Form 1NPR, line 32  ......................................  10                                .
 11  Multiply line 9 by line 10. Fill in here and on line 40 of Form 1NPR  .........................  11                                  .00

Schedule 2 – Married Couple Credit   May be claimed only when both spouses have earned income taxable by Wisconsin.
 1  Wages, salaries, tips, etc., included in column B of line 1 on Form 1NPR.                            (A)  YOURSELF     (B)  YOUR SPOUSE
    Do not include deferred compensation (even though reported on a W-2) or
    taxable scholarships or fellowships not reported on a W-2  .............                          1           .00                     .00
 2  Net profit or (loss) from self-employment from federal Schedules C, C-EZ,
    and F (Form 1040), Schedule K-1 (Form 1065), and any other taxable self-
    employment or earned income included in column B on Form 1NPR  .....                              2           .00                     .00
 3  Combine lines 1 and 2. This is your total Wisconsin earned income ......                          3           .00                     .00
 4  Add amounts on Form 1NPR, lines 18, 22, 26, and 28, column B. Fill in the
    total of these adjustments that apply to your or your spouse’s earned income                      4           .00                     .00
 5  Subtract line 4 from line 3. This is your qualified earned income .........                       5           .00                     .00
 6  Compare the amount in columns (A) and (B) of line 5. Fill in the
    smaller amount here. If more than $16,000, fill in $16,000 ..........................                 6                      .00
 7Rate  of credit is  03 (3%). ....................................................                       7                x  .03
 8  Multiply line 6 by line 7. Round the result and fill in here and on line 48 of Form 1NPR.
    Do not fill in more than $480 .................................................                       8                      .00

        2024 Form 1NPR                                                                                                   Page 5 of 5
        Name(s) shown on Form 1NPR                                                              Your social security number

                                                                                                               NO COMMAS; NO CENTS

        Schedule 3 – Financial Donations and Anatomical Gift Registration

        Part I – Financial Donations
         1  Donations (decreases refund or increases amount owed)
            a  Endangered resources           .00     e Military family relief fund   .........                   .00
            b Cancer research  .....          .00     f Second Harvest/Feeding America . . . .                    .00
            c  Veterans trust fund  ...       .00     g American Red Cross Badger Chapter                         .00
            d Multiple sclerosis  ....        .00     h Special Olympics Wisconsin   ......                       .00

         2  Total Donations (add lines 1a through 1h). Fill in here and on line 54 on page 3 of Form 1NPR  .... 2                  .00

        Part II – Anatomical Gift (Organ & Tissue Donor) Registration
        You are not required to complete this schedule in order to file this income tax return and pay taxes or receive a refund.

        By completing the information below, you and/or your spouse are authorizing the gift of your organs and tissues upon your death 
        according to sec. 157.06, Wis. Stats., and your name will be added to the Wisconsin Donor Registry. Your gift will be used to help 
        others through transplantation, therapy, research, or education. You may also become a donor, update your registration informa-
        tion, or remove your name from the registry at https://health.wisconsin.gov/donorRegistry/public/donate.html.

        You must be a resident who is at least 15 years of age or an emancipated minor to authorize your name to be included in the 
        Wisconsin Donor Registry. For more information about the Wisconsin Donor Registry, visit donatelifewisconsin.org.

        Do not complete the information below if any of the following apply:
        •  You are already registered in the Wisconsin Donor Registry; or
        •  You are a nonresident or a part-year resident who left Wisconsin. Instead go to donatelife.net to add your name to the donor 
         registry for your current state of residence.

         1  Do you wish to include your name as a potential donor of an anatomical gift in the Wisconsin Donor Registry?
              If you complete the information below, the Department of Revenue will transmit your authorization to the Department of 
            Transportation along with the other information that the Department of Health Services determines necessary to add you 
            to the registry.

            a  Filer:                                                          Sex              Filer’s Date of Birth (mm-dd-yyyy)
               Yes, I wish to be included in the registry of potential donors.     M F          M               M D  D Y Y       Y Y 

            b  Spouse: (Only if joint return)                                  Sex              Spouse’s Date of Birth (mm-dd-yyyy)

I-050bi        Yes, I wish to be included in the registry of potential donors.     M F          M               M D  D Y Y       Y Y