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Tax Information for 

Married Persons 

Filing Separate 

Returns and Persons 

Divorced in 2023 
 
                        Printed on 
                        Recycled Paper 
Publication 109 (02/24)

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                                                TABLE OF CONTENTS 
                                                                                                   Page 
               
1. INTRODUCTION ............................................................................................................................................. 4                                
2. OVERVIEW OF WISCONSIN'S MARITAL PROPERTY LAW ................................................................................... 4                                                          
   A. What is Wisconsin's Marital Property Law? ........................................................................................................................ 4                     
      (1) What is a "common law property system?" ............................................................................................................... 5                            
      (2) What is a "community property system?" .................................................................................................................. 5                          
   B. When Does Wisconsin's Marital Property Law Apply? ....................................................................................................... 5 
      (1) What is the "determination date?" ............................................................................................................................. 5                    
      (2) What is a "domicile?" .................................................................................................................................................. 6           
   C. How does Wisconsin's marital property law classify property? .......................................................................................... 6 
      (1) What is "marital property?" ........................................................................................................................................ 6               
      (2) What is "individual property?" .................................................................................................................................... 7                
      (3) What is "unclassified property?"................................................................................................................................. 7                  
      (4) What happens if marital property is mixed with other property? .............................................................................. 7                                      
      (5) How are retirement benefits classified? ..................................................................................................................... 8                      
   D. Can Married Persons Change the Classification of Property? ............................................................................................. 8                               
      (1) What is a "marital property agreement?" .................................................................................................................. 9                         
      (2) What is a "unilateral statement?" ............................................................................................................................. 10                   
   E. How are Debts Treated under Wisconsin's Marital Property Law? .................................................................................. 10 
3. FIGURING YOUR WISCONSIN INCOME TAX UNDER WISCONSIN'S MARITAL PROPERTY LAW .......................... 10                                                                                     
   A. Filing Status ....................................................................................................................................................................... 10 
      (1) Joint return ................................................................................................................................................................ 11     
             (a) Divorced taxpayers ........................................................................................................................................... 11             
             (b) Separate returns after joint return ................................................................................................................... 12                    
      (2) Separate returns ....................................................................................................................................................... 12          
             (a) Joint return after separate returns ................................................................................................................... 12                    
   B. Income Under the Marital Property Law .......................................................................................................................... 13 
      (1) Marital property income ........................................................................................................................................... 13               
      (2) Individual income ...................................................................................................................................................... 13          
      (3) Income earned by separated or divorced spouses ................................................................................................... 14                                
             (a) Separated spouses ............................................................................................................................................ 14             
             (b) Divorced spouses .............................................................................................................................................. 14            
      (4) Exceptions to reporting income under the marital property law for Wisconsin tax purposes ................................. 14                                                        
             (a) Marital property agreements and unilateral statements ................................................................................. 14                                    
             (b) Part-year residents and nonresidents .............................................................................................................. 15                        
             (c) Innocent spouse rule ........................................................................................................................................ 15              
      (5) Differences between federal and Wisconsin reporting of marital property income ................................................ 16                                                   
   C. Losses, Expenses, Deductions, and Credits ....................................................................................................................... 17 
      (1) Capital losses ............................................................................................................................................................. 17      
      (2) Other losses ............................................................................................................................................................... 18      
      (3) Business and investment expenses ........................................................................................................................... 18                      
      (4) Individual retirement arrangements and self-employed retirement plans .............................................................. 18                                              
      (5) Alimony ..................................................................................................................................................................... 18     
      (6) Deduction for exemptions ........................................................................................................................................ 20                 
      (7) Wisconsin itemized deduction credit ........................................................................................................................ 20                      
      (8) Renter's school property tax credit ........................................................................................................................... 20                   
      (9) Homeowner's school property tax credit .................................................................................................................. 20                         
      (10) Married couple credit................................................................................................................................................ 21

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TABLE OF CONTENTS (CONTINUED)
Page
(11) Earned income credit ................................................................................................................................................ 21
(12) Farmland preservation credit .................................................................................................................................... 21
(13) Veterans and surviving spouses property tax credit ................................................................................................. 21
(14) Other credits ............................................................................................................................................................. 22
(15) Credit carryovers ....................................................................................................................................................... 22
D. Tax Payments .................................................................................................................................................................... 22
(1) Wisconsin income tax withheld ................................................................................................................................ 22
(2) Wisconsin estimated tax payments .......................................................................................................................... 22
(a) Joint estimated tax payments........................................................................................................................... 22
(b) Separate estimated tax payments .................................................................................................................... 23
E. Refunds ............................................................................................................................................................................. 23
(1) Claims for refund ....................................................................................................................................................... 23
(2) Applying overpayments against liabilities ................................................................................................................. 23
F. Extensions ......................................................................................................................................................................... 24
4. FIGURING YOUR HOMESTEAD CREDIT UNDER WISCONSIN'S MARITAL PROPERTY LAW .................................. 24
A. Household income ............................................................................................................................................................ 24
(1) Figuring household income under the marital property law .................................................................................... 24
(2) Exceptions to figuring household income under the marital property law .............................................................. 25
B. Property Taxes Accrued .................................................................................................................................................... 25
C. Rent Constituting Property Taxes Accrued ....................................................................................................................... 26
WISCONSIN INCOME TAX EXAMPLES .................................................................................................................. 26
Example 1: Both Spouses Domiciled in Wisconsin All Year .................................................................................................... 26
Example 2: One Spouse Domiciled in Wisconsin All Year ...................................................................................................... 28
Example 3: Spouses Divorced During 2023 ............................................................................................................................. 32
HOMESTEAD CREDIT EXAMPLES ......................................................................................................................... 35
Example 1: Separate Homes on December 31, 2023 .............................................................................................................. 35
Example 2: Spouses Live Apart All Year .................................................................................................................................. 36
Example 3: Divorce During 2023 ............................................................................................................................................. 37
APPENDIX .......................................................................................................................................................... 38
Classification of Income............................................................................................................................................................ 38
Returns and Persons Divorced in 2023 .................................................................................................................................... 39

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Tax Information for Married Persons Filing Separate Returns and Persons Divorced in 2023 Publication 109

IMPORTANT CHANGES
Use this publication in preparing your 2023 tax return. Wisconsin has adopted the changes made to the federal earned
income credit in Public Law 117-2. This law increased the amount of investment income allowed before a taxpayer
was disqualified from the credit and made other changes. For Wisconsin's earned income credit, you must still have
a qualifying child to be eligible.

1. INTRODUCTION

On January 1, 1986, Wisconsin became a marital property state. As part of marital property reform, Wisconsin allows
persons married at the end of the taxable year to file joint income tax returns.

• If you and your spouse file a joint return, Wisconsin's marital property law won't affect the amount of income
that you must report for Wisconsin income tax purposes.
• If you are married and do not file a joint return or if you became divorced in 2023, Wisconsin's marital property
law generally will affect the amount of income that you must report for Wisconsin income tax purposes.

The automatic sharing of marital property income may require you to file a separate return, or to join with your
spouse in the filing of a joint return.

This publication explains how Wisconsin's marital property law affects married persons who file separate returns
and persons who became divorced in 2023 for Wisconsin income tax purposes. You should understand how the
marital property law affects the way you figure your Wisconsin tax before filling in your Wisconsin income tax return.
For information about how to fill in your federal income tax return, obtain federal Publication 504, Divorced or
Separated Individuals, and federal Publication 555, Community Property, from the Internal Revenue Service (IRS). In
addition, the Midwest District Office of the IRS and the Department of Revenue have a joint publication, Publication
113, Federal and Wisconsin Income Tax Reporting Under the Marital Property Act.

If, after reading this publication, you have questions about how to figure your Wisconsin income tax or homestead
credit, please visit any Department of Revenue office, call (608) 266-2486, or write to:

MS 5-77
Customer Service Bureau
Wisconsin Department of Revenue
P.O. Box 8949
Madison, WI 53708-8949

You may also email your questions to DORIncome@wisconsin.gov.

2. OVERVIEW OF WISCONSIN'S MARITAL PROPERTY LAW

A. What is Wisconsin's Marital Property Law?

The marital property law changed Wisconsin's property law system from a "common law property system" to a
type of "community property system." Wisconsin is one of nine community property states. Arizona, California,
Idaho, Louisiana, Nevada, New Mexico, Texas, and Washington are the other community property states. Alaska
state law offers a community property election.

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Tax Information for Married Persons Filing Separate Returns and Persons Divorced in 2023 Publication 109

(1) What is a "common law property system?"

Under a common law property system, property acquired during marriage generally belongs to the spouse
who acquired the property. You own what you yourself earn, buy, inherit, or receive as a gift from another
person. You own the income from your property. You own, and you have complete control over, the
property titled in your name. You can sell or give away your property without violating your spouse's rights.
However, your spouse has rights to support by you during life and to a portion of your property at your
death.

Under a common law property system, the title to property generally determines ownership of property
between you and your spouse. For example, title may be in the form of a deed to land, a stock certificate,
or a certificate of title to a car. The title to property also determines what income is reportable by you and
your spouse on separate income tax returns while domiciled in a common law property state.

(2) What is a "community property system?"

Under a community property system, property acquired during a marriage generally belongs to both
spouses equally. Marriage is a legal and economic partnership. You and your spouse are equal partners,
whether you contribute money or services or both to the marriage, and you and your spouse will share
equally all property acquired during your marriage, except property that you alone inherit or receive as a
gift from another person. You and your spouse may own equally what either of you earns or buys. You and
your spouse may own equally the income from property owned by either of you. However, you have the
right to manage and control property titled in your name or in either spouse's name. Management rights
don't determine ownership.

Under a community property system, the classification of property generally determines ownership of
property between you and your spouse. The classification of property generally is based on two factors:
when the property was acquired and how the property was acquired. You and your spouse may reclassify
property by agreement. The classification of property also determines what income is reportable by you
and your spouse on separate income tax returns while domiciled in a community property state.

Wisconsin's marital property law has borrowed many provisions from existing community property states.
But Wisconsin's law also has other provisions not provided by other community property states.

B. When Does Wisconsin's Marital Property Law Apply?

Wisconsin's marital property law took effect on January 1, 1986, and applies to you and your spouse after the
"determination date."

(1) What is the "determination date?"

Your determination date is whichever is later of the following:

• If you were married and domiciled in Wisconsin on January 1, 1986, the marital property law applied to
you on January 1, 1986.
• If you marry after January 1, 1986, and you are domiciled in Wisconsin at the time of your marriage, the
marital property law applies to you on the date of your marriage.
• If you are married and you establish a Wisconsin domicile after January 1, 1986, the marital property
law applies to you on the date you and your spouse establish a Wisconsin domicile.

Note: The marital property law generally applies only while both spouses are domiciled in Wisconsin.

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Tax Information for Married Persons Filing Separate Returns and Persons Divorced in 2023              Publication 109 

     (2) What is a "domicile?" 

         Your domicile is your true, fixed, and permanent home where you intend to remain permanently and 
         indefinitely and to which, whenever absent, you intend to return. It is often referred to as "legal residence." 
         You can be physically present or residing in one locality but maintain a domicile in another. You can have 
         only one domicile at any time. 

         Your domicile doesn't change if you leave your state of domicile — 

         • For a brief rest or vacation 
         • To complete a particular transaction, perform a particular contract, or fulfill a particular engagement, 
           but you intend to return to  your  state of domicile  whether  or not  you complete  the transaction, 
           contract, or engagement 

         You are not domiciled in Wisconsin if — 

         • You are passing through Wisconsin on your way to another state or country 
         • You are in Wisconsin for a brief rest or vacation 
         • You are in Wisconsin to complete a particular transaction, perform a particular contract, or fulfill a 
           particular engagement which requires your presence in Wisconsin for a short period of time, and you 
           haven't abandoned your domicile in another state 

         Your domicile, once established, isn't lost until all three of the following occur or exist: 

         • You specifically intend to abandon your old domicile and take actions consistent with such intent 
         • You intend to acquire a new domicile and take actions consistent with such intent 
         • You are physically present in the new domicile 

         No change of domicile results from leaving Wisconsin to go to another state if you intend to remain there 
         only for a limited time and then to return to Wisconsin. 

  C. How Does Wisconsin's Marital Property Law Classify Property? 

     Under the marital property law, all property that you and your spouse acquire after the determination date is 
     generally classified as  "marital property"  or as  "individual property." Note: The  rules described below  for 
     classifying property may not apply for purposes of determining the basis of property upon the death of a spouse. 
     For information about basis adjustment, see Wisconsin   Publication 113,   Federal and Wisconsin Income Tax 
     Reporting Under the Marital Property Act. 

     (1) What is "marital property?" 

         Marital property is all property classified as marital property and all property acquired by you or your spouse 
         during marriage after the determination date unless it is otherwise classified by the marital property law. 
         The law presumes that all property owned by spouses is marital property. Any person who contends that 
         certain property isn't marital property must prove that the property's classification is something else. 

         You and your spouse each have a present, undivided one-half ownership interest in each item of marital 
         property. All marital property belongs as much to you as it does to your spouse, regardless of how it is titled. 

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Tax Information for Married Persons Filing Separate Returns and Persons Divorced in 2023 Publication 109 

     Marital property generally includes: 

     • Income earned or accrued by a spouse or derived from marital property and nonmarital property owned 
       by a spouse during the marriage and after the determination date. "Income" includes wages, salaries, 
       commissions, bonuses, other employment benefits, dividends, interest, net rents, and other earnings 
       from marital property and nonmarital property. 
     • The substantial increase in value of nonmarital property which resulted from the substantial efforts of 
       either spouse that weren't reasonably compensated. 
     • Nonmarital property that is mixed with marital property and can no longer be identified by tracing. 

     Note: In this publication, the term "nonmarital property" refers to all property which isn't marital property. 
     Nonmarital property includes individual property and unclassified property. 

 (2) What is "individual property?" 

     Individual property is property owned by one spouse alone under the marital property system. 

     After the determination date and during the marriage, individual property includes: 

     • Property acquired by one spouse by gift or inheritance during the marriage 
     • Property acquired in exchange for, or with the proceeds of, individual property 
     • The increase in value of nonmarital property, except to the extent that this increase in value is classified 
       as marital property 
     • Income (and principal) to one spouse from a trust created by a third person, unless the trust provides 
       otherwise 
     • Income from a gift of property from one spouse to the other spouse, unless the spouse making the gift 
       provides otherwise 
     • Income or property designated as individual property by a marital property agreement or a court decree 
     • Income derived from the  nonmarital property  of a  spouse  which that  spouse has designated in a 
       unilateral statement as their individual income 
     • For marriages  occurring after December 31, 1985, property  owned  at marriage  by a Wisconsin-
       domiciled person 

 (3) What is "unclassified property?" 

     Property owned by spouses before their determination date isn't classified by the marital property law. 
     Such unclassified property is treated as if it were individual property during the marriage. At death, property 
     of the decedent spouse acquired during the marriage and before the determination date, which would have 
     been marital property if acquired after the determination date, is treated as if it were marital property for 
     certain elective rights of the surviving spouse. 

 (4) What happens if marital property is mixed with other property? 

     If marital property is mixed with any other type of property, the other type of property becomes marital 
     property, unless that other type of property can be traced. This mixing rule doesn't apply for income tax 
     basis purposes for property held in joint tenancy or tenancy in common. 

     For example, if  you had bought a home before  your marriage and you make mortgage loan principal 
     payments from your wages during the marriage, the home is "mixed property." If you had invested  
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Tax Information for Married Persons Filing Separate Returns and Persons Divorced in 2023 Publication 109

$20,000 in the home before you married and you have records to prove this, at least $20,000 of the home's
value will retain its character as nonmarital property. The presumption is that the rest is marital property
and half of it belongs to your spouse. If you don't have adequate records to prove the amount of nonmarital
property, the full value of the home is marital property.

(5) How are retirement benefits classified?

Special rules apply to retirement benefits and other deferred employment benefits. Deferred employment
benefits also include payments from profit-sharing and stock bonus plans, annuities, and deferred
compensation plans.

Note: Unemployment compensation and individual retirement arrangements (IRAs) are not considered to
be deferred employment benefits. For information on the classification of these items, see Classification of
Income in the Appendix.

• Benefits resulting from the employment of a spouse that starts after the determination date are entirely
marital property.
• Benefits resulting from the employment of a spouse entirely before the determination date are
nonmarital property.
• Benefits resulting from the employment of a spouse partly before and partly after the determination
date are mixed property. Figure the marital property portion using this formula:

Period of employment Marital
while the marital Total property
property law applies* x retirement = portion of
Total period of benefits the retirement
employment * benefits

*Count only employment giving rise to the benefit.

Example: You worked for ABC Company from January 1, 1982, through August 31, 2007. Since you have
been married and domiciled in Wisconsin for the past 40 years, your determination date is January 1, 1986.
A portion of your retirement benefits from ABC Company is marital property because you worked for this
company both before and after January 1, 1986. You figure the marital property portion as follows:

260 months
employment after 1/1/86 = 84.4% marital property
308 months total employment

If you receive $3,000 of retirement benefits from ABC Company in 2023, $2,532 (84.4% x $3,000) is marital
property owned equally by you and your spouse. The remaining $468 is your nonmarital property. Thus,
you own $1,734 of the $3,000 of retirement benefits ($468 nonmarital property, plus half of $2,532).

D. Can Married Persons Change the Classification of Property?

You and your spouse can change the classification of property by gift or a marital property agreement. Certain
real property and securities may be reclassified by conveyance, signed by both you and your spouse. You can
change the classification of income from certain property by a unilateral statement.

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Tax Information for Married Persons Filing Separate Returns and Persons Divorced in 2023 Publication 109

(1) What is a "marital property agreement?"

A marital property agreement is an agreement solely between you and your spouse. The agreement must
be in writing, and it must be signed by both you and your spouse. A marital property agreement remains in
effect until replaced by another marital property agreement.

By using a marital property agreement, you and your spouse can have your own system of ownership of
your property and income. You can also use a marital property agreement to dispose of your property at
your death without probate. However, the law places certain restrictions on marital property agreements.

• You cannot use a marital property agreement to affect the right of a child to support.
• You cannot use a marital property agreement to modify or eliminate spousal support to make one
spouse eligible for public assistance.

• You cannot use a marital property agreement to defraud creditors or bona fide purchasers of marital
property.

In addition, the law limits the effect of marital property agreements for Wisconsin income tax and
homestead credit purposes. These limitations are explained in Parts 3 and 4 of this publication. For example,
you can't use a marital property agreement to retroactively reclassify income for income tax purposes. Since
the department isn't bound by any marital property agreement not provided to the department before the
issuance of an assessment or billing, you may want to send a copy of the agreement to the department at
the time it is executed. Include both spouses' social security numbers and mail the agreement to:

Mail Stop 5-144
Wisconsin Department of Revenue
Billing and Audit Support
P.O. Box 8906
Madison, WI 53708-8906

The marital property law provides special forms for "statutory property classification agreements." You and
your spouse may use these agreements to classify your marital property as the individual property of the
owning spouse or to classify all of your property as marital property. If there is no disclosure of assets and
liabilities, the agreement terminates three years after the date both you and your spouse sign the
agreement. However, if you and your spouse complete the disclosure form which is provided as an
attachment to the agreement form, the agreement is effective until dissolution of the marriage or death.
You or your spouse may, however, terminate a statutory property classification agreement unilaterally.

Note: Previously, the marital property law provided a "statutory individual property classification
agreement," often incorrectly called an "opt-out" agreement, for spouses who wished to classify property
owned on December 31, 1985, and other property acquired in 1986 as individual property of the owner.
These agreements terminated January 1, 1987. However, the reclassification of the spouses' property as
individually-owned property, under prior marital property law, isn't changed by the January 1, 1987,
termination.

Thus, if you had a statutory individual property classification agreement, wages earned during 1986 remain
the individual property of the spouse who performed the services as long as the wages can be traced.
However, if you and your spouse don't have another marital property agreement which classifies property
acquired in 1987 and after as individual property, wages earned in 1987 and after are marital property. Also,
if your home was classified as individual property in 1986, you don't have a marital property agreement for
1987 and after, and you use marital property to make principal payments on the mortgage loan in 1987 and
after, mixing will occur and your home will have a marital property component.

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Tax Information for Married Persons Filing Separate Returns and Persons Divorced in 2023 Publication 109

(2) What is a "unilateral statement?"

A unilateral statement is a document affecting the income from nonmarital property. If you wish to classify
the income from nonmarital property as your individual property, you can use a unilateral statement. You
can't use a unilateral statement to classify your wages as your individual property. The unilateral statement
must be in writing, signed by you, and notarized. Within five days after signing the statement, you must
deliver a copy to your spouse. A unilateral statement applies only to income accrued after the statement is
signed. You can't use it to retroactively reclassify income. You may revoke the unilateral statement at any
time; you must deliver a copy of the revocation to your spouse.

The limitations on marital property agreements for Wisconsin income tax and homestead credit purposes
also apply to unilateral statements.

E. How Are Debts Treated Under Wisconsin's Marital Property Law?

Under Wisconsin's marital property law, the type of debt determines what property a creditor can take to satisfy
the debt. Debts are classified based on two factors: when the debt was incurred and the reason the debt was
incurred. The law classifies debts as follows:

• Support debts are amounts you owe for the support of your spouse or a child of the marriage. Support debts
are collectable from all marital property and all of your other property if you are the incurring spouse.
• Family purpose debts are amounts that you have incurred in the interest of the marriage or the family. The
law presumes that debts incurred by a spouse during the marriage are in the interest of the marriage or the
family. Family purpose debts are collectable from all marital property and all of your other property if you
are the incurring spouse.
• Premarriage debts are amounts that you incurred before your marriage. Premarriage debts are collectable
from your nonmarital property and from that part of the marital property which would have been your
property if you hadn't married (such as wages).
• Predetermination date debts are amounts that you incurred before your determination date.
Predetermination date debts are collectable from your nonmarital property and from that part of the
marital property which would have been your property if you hadn't married (such as wages).
• Tort debts (such as from a car accident) that you incur during marriage are collectable from your nonmarital
property and your interest in marital property.
• All other debts that you incur during marriage are collectable only from your nonmarital property and your
interest in marital property, in that order.

Tax debts incurred during marriage by a spouse after the determination date are incurred in the interest of the
marriage or the family. Special presumptions apply to the collection of tax debts and other debts owed to the
state. See the "innocent spouse" rules explained in the Exception to who is responsible for the tax on a joint
return or on a separate return in Parts 3.A.(1) and (2) later in this publication. Also see Part 3.E.(2) later in this
publication.

3. FIGURING YOUR WISCONSIN INCOME TAX UNDER WISCONSIN'S MARITAL PROPERTY LAW

A. Filing Status

Your filing status determines which column of the tax table or which tax rate schedule you use to figure your
Wisconsin income tax.

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Tax Information for Married Persons Filing Separate Returns and Persons Divorced in 2023   Publication 109 

 Single. You are considered single for the whole year if you were never married or you were legally separated 
 under a   final decree   of  divorce or separate maintenance  on December 31,  2023.  A decree  of separate 
 maintenance in Wisconsin is a judgement of legal separation granted by a judge under sec. 767.35, Wis. Stats. 

 If you qualify to use the head of household filing status for federal tax purposes, you may also use the head of 
 household filing status for Wisconsin. 

 Married. You are considered married for the whole year if you were married as of December 31, 2023. If your 
 spouse died during 2023, consider yourself married for the whole year. 

 You are considered married if: 

 •   You are separated (i.e., living in a different residence than your spouse), but you haven't obtained a final 
     decree of divorce or separate maintenance by December 31, 2023. A decree of separate maintenance in 
     Wisconsin is a judgement of legal separation granted by a judge under sec. 767.35, Wis. Stats. 
 •   You are separated under an interlocutory decree (this isn't a final decree). 

 If you are married, you and your spouse may be able to file a joint return or you may file separate returns. A 
 married person who qualifies to use the head of household filing status for federal tax purposes may also use 
 the head of household filing status for Wisconsin. However, if you are married, you must check the "Head of 
 household, married" box on Form 1, Wisconsin Income Tax, or Form 1NPR, Nonresident and Part-Year Resident 
 Wisconsin Income Tax. 

 The marital property law  has little  effect on the filing of joint  returns.  If  you and your spouse  meet the 
 requirements, you may file a joint Wisconsin return even though you file separate federal returns. In order to 
 use a different filing status for Wisconsin purposes, prepare a pro forma federal return using the same filing 
 status as for Wisconsin. Label this recomputed federal return "Wisconsin" and include it with your Wisconsin 
 income tax return. 

 (1) Joint return 

     You must include all income, deductions, and credits for you and your spouse on your joint return. It won't 
     be considered a joint return unless both of you sign the return.  

     You are both responsible for any tax, interest, penalties, and fees due on a joint return. If one of you doesn't 
     pay, the other may have to. One spouse may be held responsible for the entire amount due even though 
     the other spouse's services or property generated all of the income. 

     Exception: You may not have to pay the additional tax, interest, penalties, and fees assessed on a joint 
     return if you prove that you didn't know, and had no reason to know, that there was an understatement of 
     tax that resulted from your spouse's omission of a gross income item, or claiming a deduction, credit, or 
     property basis in an amount for which there is no basis in fact or law. Taking into account the facts and 
     circumstances, it must also be inequitable to hold you liable for the tax due. If you are relieved of liability 
     for additional  tax assessments under this  "innocent spouse"  rule, the tax liability of  your spouse is 
     collectable only from your spouse's nonmarital property and from your spouse's interest in marital property 
     (such as wages), in that order. 

     (a) Divorced taxpayers 

         You are still jointly and individually responsible for any tax, interest, penalties, and fees due on a joint 
         return filed before your divorce. However, this responsibility does not apply if both of the following 
         occur: 

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Tax Information for Married Persons Filing Separate Returns and Persons Divorced in 2023 Publication 109 

           • A judgment of divorce entered on or after June 21, 1996, apportions that liability to your former 
             spouse 
           • You provide the department with a copy of that portion of the judgment of divorce that relates to 
             the apportionment of tax liability 

       (b) Separate returns after joint return 

           If you file a joint return, you can't, after the due date of your return, change your mind and file a separate 
           return. If you are allowed to file a separate return, you and your spouse must divide the tax paid on the 
           joint return between you in proportion to the tax you figure on your separate returns. If the amount 
           paid on the joint return isn't equal to or more than the tax shown on your separate returns, you must 
           pay the additional tax due on your separate return when you file it. 

   (2) Separate returns 

       If you choose to file separate returns, you and your spouse must each report half of your combined marital 
       property income, deductions, and credits (but see the Exception below and Item (4) under Income Under 
       the Marital Property Law  later in this publication). This is true even if you haven't received any of the income 
       from your spouse. In addition, you must each report your own individual income, deductions, and credits. 
       Include a worksheet with your return showing how you figured the income, deductions, and credits each of 
       you reported. See the Appendix for a worksheet to fill in and include with your Wisconsin income tax return. 

       If you file a separate return, you and your spouse will generally pay more combined Wisconsin income tax. 
       This is because the standard deduction may be lower for married persons filing separately. The following 
       also apply: 

       •   You can't take the credit for a married couple when both are employed 
       •   You generally can't take the earned income credit 
       •   If you lived with your spouse at any time in 2023, you may have to include in income the total amount 
           of any unemployment compensation you received in 2023 
       •   You won't qualify for the disability income exclusion 

       If you and your spouse file separately, you are responsible for the tax due on your own return. Your marital 
       property (such as wages) may also be the source of payment for your spouse's tax since all tax debts, 
       including interest, penalties, and fees, incurred during marriage by a spouse after the determination date 
       are incurred in the interest of the marriage or the family. Therefore,   all marital property and all other 
       property of the spouse filing the separate return may be used to pay the amount due on a separate return. 

       Exception: You may not have to pay the additional tax, interest, penalties, and fees assessed on a separate 
       return if it is determined that you weren't notified of the unreported marital property income that resulted 
       from your spouse's services or property. In such cases, the department will include the entire amount of 
       that unreported marital property income in the income of the spouse who had the right to control it. Title 
       to property determines which spouse has management and control rights. If you are relieved of liability for 
       additional tax assessments under this "innocent spouse" rule, the tax liability of your spouse is collectable 
       only from your spouse's nonmarital property and from your spouse's interest in marital property (such as 
       wages), in that order. 

       (a) Joint return after separate returns 

           If you or your spouse or both file separate returns, you may change to a joint return any time within 
           four years from the due date of the separate returns. This 4-year period doesn't include any extensions. 

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           If the amount paid on your separate returns isn't equal to or more than the total tax shown on the joint 
           return, you must pay the additional tax due on the joint return when you file it. 

 B. Income Under the Marital Property Law 

    To figure the best way to file your return (jointly or separately) you must identify your marital property income 
    and individual income according to Wisconsin law. Generally, marital property income not taxable by Wisconsin 
    keeps its nontaxable status for both spouses. 

    If both spouses are domiciled in Wisconsin  and  haven't obtained a final decree  of divorce  or separate 
    maintenance, you generally must follow the marital property law in figuring your total income subject to tax, 
    even if you are separated (i.e., living in a different residence) from your spouse. If you are divorced during the 
    taxable year, you may have marital property income up to the date of your divorce. 

    Any income that is classified as marital property income is taxed half to each spouse, unless an exception applies 
    (see exceptions in Item (4) below). Any income that is classified as individual income is taxed to the spouse who 
    owns it. 

    (1) Marital property income 

        Marital property income includes the following: 

        •  Wages, salaries, commissions, bonuses, gratuities, payments in kind, deferred employment benefits, 
           and other economic benefits attributable to the effort of a spouse  
           Note: Deferred employment benefits include payments from pension, profit-sharing, and stock bonus 
           plans, annuities, self-employment retirement plans, and deferred compensation plans. See Part 2.C.(5) 
           earlier in this publication for a special rule for figuring the marital property portion of these benefits. 
        •  Dividends from stock that is marital, individual, or unclassified property 
        •  Interest from savings accounts  and other investments that are  marital, individual, or unclassified 
           property 
        •  Net rents from marital, individual, or unclassified property 
        •  Gain on the sale of marital property 
        •  Gain on the sale of individual or unclassified property to the extent that the substantial increase in value 
           is due to the substantial efforts of either spouse that weren't reasonably compensated 

    (2) Individual income 

        Income from the following sources is generally individual property: 

        •  Income to one spouse from a trust created by a third party, unless the trust provides otherwise 
        •  Income from a gift of property from one spouse to the other spouse, unless the spouse making the gift 
           provides otherwise 
        •  Gain on the sale of individual or unclassified property (unless the gain is the result of a substantial 
           increase in value due to the substantial efforts of either spouse that weren't reasonably compensated) 
        •  Income classified as individual property by a marital property agreement 
        •  Income classified as individual property by a unilateral statement 
        •  Income classified as individual property by a court decree 

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For more examples of marital property and individual income, see "Classification of Income" in the
Appendix.

(3) Income earned by separated or divorced spouses

(a) Separated spouses

Even if you are separated (i.e., living in a different residence) from your spouse, you and your spouse
must treat both of your incomes as marital property income. Income you earn after your separation but
before a final decree of divorce is granted continues to be marital property income. However, you and
your spouse may enter into a marital property agreement providing that income earned by either of
you is your individual income. Income earned by either of you after the effective date of such an
agreement is treated as the individual income of the spouse earning the income, not as marital property
income. You can't use a marital property agreement to reclassify income earned prior to the agreement
for income tax purposes.

(b) Divorced spouses

An absolute decree of divorce ends the marital community. When the marital community is ended, the
marital property assets are divided between the spouses. Any income earned after the marriage ends
is taxable only to the spouse to whom it belongs. However, each spouse is generally taxed on half of the
marital property income for the part of the year before the marital community ends. You can't use a
marital property agreement to reclassify income earned prior to the agreement for income tax
purposes. Nor can a court order retroactively reclassify income for income tax purposes.

(4) Exceptions to reporting income under the marital property law for Wisconsin tax purposes

Wisconsin law provides three exceptions to the general rule that income is marital property and one-half is
reportable by each spouse.

(a) Marital property agreements and unilateral statements

For Wisconsin income tax purposes, a marital property agreement or unilateral statement applies only
if you file a copy with the department before an assessment or billing is issued.

If you filed a separate return and you are notified that your return is being audited, the department will
request a copy of your marital property agreement or unilateral statement at that time.

In addition, a marital property agreement or unilateral statement applies only while both you and your
spouse are domiciled in Wisconsin.

Example: You and your spouse sign a marital property agreement which states that the interest income
from your savings accounts is your spouse's individual property. Both of you are domiciled in Wisconsin
for all of 2023. You file separate Wisconsin income tax returns for 2023. Per your marital property
agreement, you don't report any interest income and your spouse reports $600 of interest income,
which your spouse thought was the total amount of interest income received. According to information
returns (1099 forms) filed by the bank, you actually received $1,000 of interest income in 2023. This
additional $400 of interest income is reportable by your spouse if you file a copy of the marital property
agreement with the department before any assessment is issued. If you don't furnish a copy of the
agreement, $500 of interest income is reportable by you and $500 is reportable by your spouse.

Note: The IRS has indicated that it won't follow any marital property agreement that allocates more
than half of your wages or the income from marital property titled in your name to your spouse. In the

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     above example, you and your spouse must each report half ($500) of the interest income on separate 
     federal returns. 

 (b) Part-year residents and nonresidents 

     For Wisconsin income tax purposes, the marital property law applies only while both you and your 
     spouse are domiciled in Wisconsin. During any period that you and your spouse aren't both domiciled 
     in Wisconsin, you  must report  your income based  on title and  ownership under the  common law 
     property system. See Part 2.A.(1) earlier in this publication for more information about the common 
     law property system. 

     Example:             You are a full-year Wisconsin resident and your spouse is a full-year Illinois resident in 2023. 
     Stocks titled in your name produce $10,000 of dividend income. This income generally would be marital 
     property income, half reportable by each spouse. Because your spouse is a nonresident, the marital 
     property law doesn't apply. If you file separately, you must report the entire $10,000 of dividend income 
     on your separate Wisconsin income tax return. 

 (c) Innocent spouse rule 

     Notification         The Wisconsin and federal laws differ as to the determination of who is an "innocent 
     spouse."  For Wisconsin tax purposes, this determination is based  on whether there is notification 
     between spouses of the amount and nature of marital property income over which each spouse has 
     control. The Wisconsin income tax law doesn't require notification, nor does the law specify how you 
     must notify your spouse. However, for notification to be timely, you must notify your spouse of the 
     amount and nature of marital property income over which you have control before the due date, 
     including extensions, for filing your Wisconsin income tax return. To be timely, your spouse must notify 
     you of the amount and nature of marital property income over which your spouse has control before 
     the due date, including extensions, for filing your spouse's Wisconsin income tax return. 

     • If both spouses' services and property produced marital property income and they timely notify 
       each other of the amount and nature of this income, each spouse must report half of the combined 
       marital property income on their separate Wisconsin returns. For example, if one spouse's services 
       and  property  produced  $15,000  of  marital  property  income,  the  other  spouse's  services  and 
       property produced $10,000 of marital property income, and each timely notifies the other, each 
       spouse must report $12,500 of marital property income. 
     • If both spouses'  services and property produced marital property income but only one spouse 
       timely notifies the other spouse of the amount and nature of this income, the notifying spouse must 
       report half of the marital property income over which he or she had control. The notified spouse 
       must report all of the marital property income over which he or she had control plus half of the 
       marital property income over which the other spouse had control. 
       For example, if Spouse A's services and property produced $15,000 of marital property income, 
       Spouse B's  services and property produced $10,000  of marital property income, and  Spouse A 
       timely notifies Spouse B but Spouse B doesn't notify Spouse A, Spouse A must report $7,500, which 
       is half of the marital property income over which  Spouse A  had control.  Spouse B  must report 
       $17,500, which is all ($10,000) of the marital property income Spouse B's services and property 
       produced plus half ($7,500) of  the marital property income  Spouse A's  services and property 
       produced. 
     • If both spouses' services and property produced marital property income but neither spouse timely 
       notifies the other of the amount and nature of this income, each spouse must report all of the 
       marital property income over which he or she had control on their separate Wisconsin returns. The 
       other spouse won't have  any liability for this income. For example, if  Spouse A's  services and 
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property produced $15,000 of marital property income, Spouse B's services and property produced
$10,000 of marital property income, and neither spouse timely notifies the other spouse, Spouse A
must report $15,000 of marital property income on Spouse A's separate Wisconsin return and
Spouse B must report $10,000 of marital property income on Spouse B's separate Wisconsin return.

Should a dispute about notification occur, you will have to prove to the Wisconsin Tax Appeals
Commission that you notified your spouse about the amount and nature of the marital property income
your services and property produced. Since the law doesn't specify how you must notify your spouse,
the department can't determine whether the notification was adequate.

Assessments in the Alternative Where a dispute between spouses over notification does exist, the
department will assess both spouses for the disputed income. Such assessments are called
"assessments in the alternative." Assessments in the alternative are also used in cases of disputes over
items such as dependents and alimony.

The department will assess each spouse for the entire amount due on marital property income when,
in the department's opinion, more than one spouse could be held liable. The purpose of assessments in
the alternative is to have the spouses mutually agree on the facts of notification. If the spouses are
unable to agree, they may appeal the assessments to the Wisconsin Tax Appeals Commission. After a
determination is made about whether notification was adequate, the assessments will be adjusted to
reflect the correct amount due for each spouse.

Example: In 2023, your services produce $20,000 of wages and you have $1,000 of Wisconsin tax
withheld. Your spouse's services produce $15,000 of wages and your spouse has $500 of Wisconsin tax
withheld. You and your spouse file separate Wisconsin returns. You and your spouse each claim that
you notified the other about the amount of the wages. However, you each claim that you weren't
notified about the amount of the other's wages. On your return, you report $10,000 of wages and claim
$500 of tax withheld, which is half of your wages and withholding. Your spouse reports $7,500 of wages
and claims $250 of tax withheld, which is half of your spouse's wages and withholding. The department
will issue assessments in the alternative, as follows:

• You will be assessed the tax on an additional $17,500 of income (your unreported wages of $10,000
and your spouse's unreported wages of $7,500).
• Your spouse will be assessed the tax on an additional $17,500 of income (your spouse's unreported
wages of $7,500 and your unreported wages of $10,000).

Note: The innocent spouse exception doesn't reclassify marital property income to individual income.
The income remains marital property. The "innocent spouse" treatment does change the property from
which the department may collect the debt. While the department may still collect the debt from
marital property, it must first exhaust the obligated spouse's nonmarital property.

(5) Differences between federal and Wisconsin reporting of marital property income

For federal income tax purposes, the laws of the state in which you are domiciled generally determine
whether your income is marital property (community) income or individual (separate) income. However,
the federal treatment of the exceptions discussed in Item (4) under Income Under the Marital Property Law
earlier in this publication differs from the Wisconsin treatment.

If you and your spouse live apart all year, for Wisconsin income tax purposes you must report your income
under the marital property law unless one of the three exceptions in Wisconsin law applies, as discussed in
Item (4) under Income Under the Marital Property Law earlier in this publication . Federal law differs in that
if you live apart from your spouse at all times during the taxable year and meet three other conditions, you

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must disregard certain state community property laws for federal income tax purposes (generally called the
"living apart all year rule"). Wisconsin doesn't follow this federal treatment of spouses living apart all year.

Your federal income is the starting point for figuring your Wisconsin taxable income. Because of these
differences between Wisconsin and federal law, you may be required to make adjustments (called
"modifications") to your federal income in order to arrive at your correct Wisconsin income. Examples of
modifications which may be required for Wisconsin purposes follow.

Example 1: You and your spouse live apart all year. Your services produce $25,000 of wages and your
spouse's services produce $18,000 of wages. Neither you nor your spouse transfers any of the wages
between yourselves before the end of the year. You and your spouse both notify the other about the
amount of wages. For federal purposes, assume that you must disregard the marital property law and follow
the federal living apart all year rule because certain conditions exist. Therefore, you report the $25,000 of
wages your services produced on your 2023 federal return. For Wisconsin purposes, you must report half
of the wages your services produced and half of the wages your spouse's services produced. Thus, you must
make two modifications to your federal income to arrive at your correct Wisconsin income of $21,500:

• An addition modification for $9,000 to include half of your spouse's wages in your income

• A subtraction modification for $12,500 to exclude half of your wages from your income

Example 2: You and your spouse live apart during the last three months of 2023. Your services produce
$2,000 of wages and your spouse's services produce $30,000 of wages. You timely notify your spouse but
claim that your spouse didn't notify you about the amount of your spouse's wages. For federal purposes,
assume that you must follow the marital property law and report half of the combined marital property
income. Therefore, you report $16,000 of wages on your federal return (half of the wages your services
produced and half of the wages your spouse's services produced). For Wisconsin purposes, you assume that
you qualify as an "innocent spouse." Thus, you must make a subtraction modification for $15,000 to exclude
from your Wisconsin income your one-half interest in the wages your spouse's services produced.

C. Losses, Expenses, Deductions, and Credits

How you treat your deductions generally depends on the type of expense and the reason it was incurred. If you
and your spouse file separate returns, you must divide losses, depreciation, depletion, deductions, and expenses
between you in the same manner as income would be divided, with certain exceptions. The federal treatment
of the following items may differ from the Wisconsin treatment explained on the pages that follow.

(1) Capital losses

For Wisconsin income tax purposes, losses have the same character as the property from which the loss
arose. For example, a loss on the sale of individual property, such as stock you inherited and held separately,
is an "individual loss." A loss on the sale of marital property is a "marital property loss." A loss on the sale of
unclassified property is an individual loss or a marital property loss depending on whether the capital gain
income would be individual or marital property.

If you file separately, neither you nor your spouse may deduct any part of the other's individual loss. In the
case of a marital property loss, half is deductible by you and half is deductible by your spouse on separate
returns.

Capital loss carryovers. If you and your spouse file a joint return, you must combine your capital loss
carryovers. If you and your spouse file separate returns, any capital loss carryover can be deducted only on
the return of the spouse who actually had the loss. For a capital loss carryover from a year before the marital
property law applies to you, title to the property determines which spouse may deduct the loss. For a capital

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loss carryover from a year to which the marital property law applies, the classification of the property
determines which spouse may deduct the loss.

(2) Other losses

Losses have the same character as income from the activity would have. For example, if income from a
business is marital property income, a loss from that business is a marital property loss.

Net operating loss carryovers. If you and your spouse file a joint return, you can use both your and your
spouse's net operating loss carryovers to figure the deduction for 2023, provided you and your spouse were
married to each other in the year of the loss. If you have a loss from before your marriage, you can apply
the loss against only your income (as figured under marital property law) on a joint return. If you file
separate returns, neither you nor your spouse may deduct any part of the other's net operating loss
carryover.

See Wisconsin Publication 120, Net Operating Losses for Individuals, Estates, and Trusts, for more
information on how to deduct net operating loss carryovers due to changes in marital and filing status.

(3) Business and investment expenses

If you file separately, you must generally divide expenses incurred to earn or produce marital property
income in the same manner that the income is divided. Allocate expenses incurred to earn or produce
individual income to the spouse who owns that income.

(4) Individual retirement arrangements and self-employed retirement plans

If you file separately, deductions for contributions to an individual retirement arrangement (IRA) or a self-
employed retirement plan must be divided between you and your spouse in the same manner as the related
income is divided on your separate Wisconsin returns.

For example, assume your spouse's services produced $30,000 of wages and your spouse paid $2,000 to an
IRA. Also assume that your services produced $1,500 of wages and you paid $1,000 to an IRA. Proper
notification occurred and each spouse will report one-half of the combined wages on a separate Wisconsin
return. On separate returns, you can take an IRA deduction of $1,500 and your spouse can take an IRA
deduction of $1,500.

(5) Alimony

Beginning on January 1, 2019, any divorce agreement providing for the payment of alimony no longer has a
tax effect on the payor or payee's tax return. Under the federal Tax Cuts and Jobs Act, for divorce
agreements entered into after December 31, 2018, the payor of the alimony no longer is allowed to claim a
deduction for the payment and the payee (or recipient) of the alimony no longer has to include the alimony
on their tax return as income. Wisconsin follows these federal changes.

For divorce agreements entered into before January 1, 2019, those agreements have been grandfathered
and the alimony payments are still deductible to the payor and includable in income for the payee. For these
agreements, you can deduct qualifying alimony payments that you are required to make to your spouse
during your marriage only to the extent that the payments plus the marital property income over which
your spouse had control exceed your spouse's share of marital property income to which your spouse would
be entitled.

Example 1: You pay $15,000 of alimony to your spouse during the year pursuant to a temporary order. Your
services produced $40,000 of wages during the year and your spouse's services did not produce any marital

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property income during the year, making your combined marital property income $40,000. Since your
spouse's share of marital property income is $20,000, no part of the $15,000 payment is deductible as
alimony. Your payment merely gave your spouse control of the $15,000, not ownership, which your spouse
already had under the marital property law.

Example 2: You pay $15,000 of alimony to your spouse during the year pursuant to a temporary order. Your
services produced $25,000 of wages during the year and your spouse's services did not produce any marital
property income during the year, making your combined marital property income $25,000. Your spouse's
share of marital property income is $12,500. You may claim an alimony deduction of $2,500 ($15,000 minus
$12,500), the excess of your payments over your spouse's share of marital property income.

Example 3: You pay $15,000 of alimony to your spouse during the year pursuant to a temporary order. Your
services produced $30,000 of wages during the year and your spouse's services produced $10,000 of wages,
making your combined marital property income $40,000. Each spouse retained the wages their services
produced. Your alimony deduction is $5,000 determined as follows:

Marital property income (wages) retained by your spouse $ 10,000
Alimony received by your spouse 15,000
Total marital property income over which your spouse had control 25,000
Spouse's share of marital property income (1/2 of $40,000) 20,000
Amount in excess of spouse's share of marital property income $ 5,000

Thus, you may deduct $5,000 as alimony paid and your spouse must report $5,000 as alimony received.

You can also deduct qualifying alimony payments that you can prove by documents showing that the
payments are from your individual income.

As indicated previously, the innocent spouse exception does not reclassify marital property income to
individual income. Therefore, you can't qualify for an alimony deduction by failing to notify your spouse
about the nature and amount of the marital property income your services and property produced.

Example 4: Assume that your services and property produced $20,000 of marital property income, your
spouse's services and property didn't produce any marital property income, and you pay $7,000 of alimony
to your spouse. If you don't notify your spouse about the nature and amount of the marital property income
your services and property produced, you will be subject to tax on the entire $20,000. However, you can't
claim a deduction for alimony because you are merely giving your spouse control of marital property income
which your spouse already owned.

Qualifying alimony payments that you make after your divorce becomes final are deductible for divorce
agreements entered into before January 1, 2019.

Qualifying alimony payments that you receive from your spouse during your marriage are taxable income
to you to the extent the payments plus the marital property income over which you had control exceed
your share of marital property income. Qualifying alimony payments from your spouse's individual income
are also taxable to you.

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(6) Deduction for exemptions

If you file a separate return, you can't take your spouse's $700 personal exemption or the additional $250
exemption if your spouse is age 65 or over. This is true even if your spouse had no income and wasn't the
dependent of another taxpayer.

If you and your spouse file separate returns, you can't divide the $700 exemption for a dependent between
you. When you have more than one dependent, you may divide the number of dependents between you if
they are supported with marital property funds. You may take the $700 exemption only for dependents
claimed on your return.

Example: You and your spouse support three dependent children with marital property funds. On separate
returns, you may divide the dependents between you. If you claim two dependents, your spouse can claim
one dependent. In this case, you would take a $1,400 exemption for dependents and your spouse would
take a $700 exemption for dependents. You can't divide the total exemption for dependents ($2,100)
equally between you. You must divide the exemption into multiples of $700 (a full exemption).

(7) Wisconsin itemized deduction credit

The Wisconsin itemized deduction credit is based on certain amounts which are allowed as itemized
deductions for federal purposes. Under federal law, the nature of the obligation and the source of the funds
used to make payment generally determine how to treat the expenses on separate returns. Obligations for
which an itemized deduction credit may be claimed generally are considered as being incurred in the
interest of the marriage or the family and paid from marital property funds. As such, half of the amount
paid is generally allocated to each spouse for purposes of figuring the itemized deduction credit on separate
returns.

Divide investment interest expenses incurred to earn marital property income equally between you. Allocate
investment interest expenses incurred to produce individual income to the spouse who owns that income,
provided the expense was paid from individual property.

(8) Renter's school property tax credit

If you and your spouse file separate returns, figure your renter's credit as follows:

• You and your spouse shared rented living quarters - each may take a renter's credit based on half of the
rent paid
• You and your spouse maintained separate homes - each may take a renter's credit based on the rent
each paid for the separate living quarters

Note: If you and your spouse maintained separate homes all year, you lived in a home owned equally by
you and your spouse, and you paid all of the taxes on that home, you may claim your spouse's share of the
taxes as rent. As indicated below, your spouse can't take a credit based on their share of the property taxes
on the home that you occupied since that home wasn't your spouse's principal residence.

On your separate return, the total of your renter's and homeowner's credits can't be more than $150. You
can't claim any part of your spouse's credit.

(9) Homeowner's school property tax credit

Your homeowner's credit is based on your share of the taxes paid (even if you personally didn't make the
payment) but limited to the time that you occupied the home as your principal home. Since the marital
property law presumes that all property of spouses is marital property, half of the taxes paid would normally
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be your share. If you contend that the home isn't marital property, you must prove that the home's
classification is something else. If you file separately, figure your homeowner's credit as follows:

• You and your spouse lived together - each may take a credit based on half of the taxes paid on your
principal home
• You and your spouse maintained separate homes - each may take a credit based on half of the taxes
paid on the home each occupied

Note: If you can show that your home isn't marital property, you may claim all of the taxes on the home
you owned and occupied as your principal home.

On your separate return, the total of your renter's and homeowner's credits can't be more than $150. You
can't claim any part of your spouse's credit.

(10) Married couple credit

You can't claim the married couple credit if you and your spouse file separate returns. You can't claim this
credit if you were legally separated under a final decree of divorce or separate maintenance on
December 31, 2023. A decree of separate maintenance in Wisconsin is a judgement of legal separation
granted by a judge under sec. 767.35, Wis. Stats.

Your earned income for purposes of the married couple credit is computed without regard to the marital
property law.

(11) Earned income credit

If you qualify for the federal earned income credit and you have at least one qualifying child, you also qualify
for the Wisconsin earned income credit. However, you must have been a legal resident of Wisconsin for the
entire year. The Wisconsin earned income credit is a percentage of the federal earned income credit, based
on the number of qualifying children.

In order to qualify for the credit, your filing status must be single, head of household or married filing a joint
return. You cannot take the credit if your filing status is married filing separate return unless you meet the
requirement of sec. 7703(b), IRC. If this is the case, your filing status for Wisconsin should be head of
household, married.

For purposes of the earned income credit, your earned income is computed without regard to the marital
property law.

Caution: The Wisconsin earned income credit must be based on a federal earned income credit which has
been computed using a federal filing status which is the same as your Wisconsin filing status. For example,
your spouse files a federal return using the "married filing separately" filing status. You file a federal return
as "head of household" and claim the federal earned income credit. If you and your spouse file a "joint"
Wisconsin return, your Wisconsin earned income credit must be based on the federal earned income credit
which would be allowable if you had filed a "joint" federal return.

(12) Farmland preservation credit

For information about claiming farmland preservation credit, see Publication 503, Wisconsin Farmland
Preservation Credit, which may be obtained from our internet website at revenue.wi.gov.

(13) Veterans and surviving spouses property tax credit

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Certain veterans (or surviving spouses) who have a service-connected disability rating of 100% may qualify
for the veterans and surviving spouses property tax credit.

If you and your spouse file separate returns and the principal dwelling is owned by an eligible veteran and
spouse as joint tenants, tenants-in-common, or as marital property, each spouse may claim the credit based
on their respective ownership interest in the eligible veteran's principal dwelling.

(14) Other credits

There are additional credits that affect a limited number of individuals. These are the enterprise zone jobs
credit, venture capital credits, economic development tax credit, jobs tax credit, community rehabilitation
program credit, business development credit, manufacturing and agriculture credit, low-income housing
credit, and employee college savings account contribution credit.

These are generally business credits and if you and your spouse file separate returns, each may claim a
credit based on their share of the income and expenses reported on their return from the business.

If you need further information on these credits, contact any Department of Revenue office. See the
Introduction earlier in this publication for contact information.

(15) Credit carryovers

If you and your spouse file a joint return, you must combine your credit carryovers. If you and your spouse
file separate returns, any credit carryovers can be taken only on the return of the spouse who actually
incurred the carryover. For a credit carryover from a year before the marital property law applies to you,
the carryover is allowed to the spouse who incurred the carryover. For a credit carryover from a year to
which the marital property law applies and the credit was generated from marital property income, one-
half of the carryover is allocated to each spouse.

D. Tax Payments

(1) Wisconsin income tax withheld

Report the credit for Wisconsin income tax withheld on marital property wages in the same manner as you
report your wages. If you and your spouse file separate returns and each of you reports half of the combined
wages, each of you may claim half of the income tax withheld on those wages. Include a copy of each wage
statement (Form W-2) for both spouses to your separate returns. If you don't have enough copies of your
Forms W-2 for both returns, you may include legible photocopies.

(2) Wisconsin estimated tax payments

Whether you and your spouse pay estimated tax jointly or separately, you have a choice of filing joint or
separate income tax returns for the year.

(a) Joint estimated tax payments

If you and your spouse paid estimated tax jointly, but want to file separate Wisconsin income tax
returns, either of you may claim all of the estimated tax paid, or you may each claim part of it. You can
divide joint estimated tax payments in any way that you agree upon. If you can't agree, you must divide
the joint estimated tax payments in proportion to each spouse's individual tax as shown on your
separate Wisconsin returns, or the department will divide the payments based on estimates of the
amounts you and your spouse will owe. Your tax is the amount shown on 2023 Wisconsin Form 1,
line 26, or Form 1NPR, line 57.

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            Be sure to include with your return a copy of the Worksheet for Married Persons Filing Separate Returns 
            and Persons Divorced in 2023 provided later in this publication. The worksheet should show the amount 
            of estimated tax payments that will be reported by each spouse. 

            Example: You made $2,000 of joint estimated tax payments for 2023. You and your spouse can't agree 
            on how to divide the payments on your separate returns. You show tax of $1,500 on Wisconsin Form 1. 
            Your spouse shows tax of $900 on Wisconsin Form 1. You can claim $1,250 of estimated tax, which you 
            figure as follows: 

                          $1,500 tax shown on your return 
                                                                $2,000 joint estimated  
            $2,400 total tax shown on your and your spouse's  x                               =  $1,250 
                                                                tax payments 
                               return 

            Your spouse can claim $750 of estimated tax. 

            These rules also apply if you made joint estimated tax payments and you became divorced in 2023. 

        (b) Separate estimated tax payments 

            If you made separate estimated tax payments, you can claim them on a joint return or on your separate 
            return. Your spouse can't claim any part of your separate estimated tax payments on their separate 
            return. You can't claim any part of your spouse's separate estimated tax payments on your separate 
            return. 

 E. Refunds 

    (1) Claims for refund 

        If you and your spouse are claiming a refund either on your original joint return or on an amended joint 
        return, both of you must sign the return. If you are claiming a refund either on your original separate return 
        or on an amended separate return, you alone must sign the return. 

        Marital property agreements and unilateral statements don't affect claims for refund. 

        The department will issue a refund, relating to a joint return, jointly to both spouses. The department will 
        issue a refund, relating to a separate return, to the spouse who filed the return. 

        Exception: If your judgment of divorce apportions any refund to you or your former spouse, or between 
        you and your former spouse, the department will issue the refund to the person(s) to whom the refund is 
        awarded under the terms of the divorce. Include a copy of the portion of your judgment of divorce that 
        relates to the apportionment of the tax refund with your return. See the Form 1 or 1NPR instructions for 
        Special Conditions. 

    (2) Applying overpayments against liabilities 

        Wisconsin's income tax law permits the department to apply overpayments, refundable credits, or refunds 
        against certain tax debts, debts owed to other state agencies, municipalities or counties, or delinquent child 
        support. However, the nonobligated spouse may claim a refund from the  department within specified 
        periods of time upon proof that all or part of the amounts credited were the nonmarital property of the 
        nonobligated spouse. 

        Note: The department may not apply an overpayment, credit, or refund otherwise due an individual against 
        any tax liability owed to the department by the individual or by a former spouse of the individual if (1) a  

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          judgment of divorce apportions that liability to the former spouse of the individual and (2) the individual 
          includes with their tax return a copy of the judgment of divorce. This applies to a judgment of divorce 
          entered on or after June 21, 1996. 

          Joint returns. The department may apply an income tax overpayment, refundable credit, or refund on a 
          joint return as follows: 

          • Against any liability from a joint return 
          • Against any separate liability incurred during marriage by either you or  your spouse after the 
            determination date 
          • Against any separate liability incurred by either you or your spouse before January 1, 1986, or before 
            marriage, to the extent that the overpayment or refund is based on the Wisconsin adjusted gross 
            income which would have been the property of the incurring spouse if you hadn't married 

          Nonjoint returns. The department may apply an income tax overpayment, refundable credit, or refund on 
          your separate or individual return against any liability incurred by you, including any liability from a joint 
          return. 

          Note: If the "innocent spouse" rule applies, or in the case of a remarriage, special limitations may apply. For 
          more information, see Wisconsin Publication 113, Federal and Wisconsin Income Tax Reporting Under the 
          Marital Property Act. Also, see the Form 1 or 1NPR instructions for Special Conditions. 

   F. Extensions 

      In order to obtain a Wisconsin extension of time to file, you must include either a copy of your federal extension 
      request or a statement indicating which federal extension provision you want to use for Wisconsin with your 
      Wisconsin return when you file. 

      If you and your spouse file separate returns, you must each obtain an extension. An extension of time allowed 
      to you for filing your separate return doesn't extend the time for filing the separate return of your spouse. 

4. FIGURING YOUR HOMESTEAD CREDIT UNDER WISCONSIN'S MARITAL PROPERTY LAW 

   For homestead credit purposes, you must generally figure your household income, property taxes accrued, and rent 
   constituting property taxes accrued under the marital property law. If you and your spouse lived together in 2023, 
   only one of you may file a homestead credit claim for 2023. If you and your spouse maintained separate homes on 
   December 31, 2023, or if you became divorced in 2023, you may each file a separate homestead credit claim for 
   2023. 

   A. Household Income 

      (1) Figuring household income under the marital property law 

          If you lived with your spouse for all of 2023, you must combine your income with your spouse's income to 
          figure your total household income. (Only one of you can file a homestead credit claim.) 

          If you and your spouse maintained separate homes on December 31, 2023, or if you became divorced in 
          2023, you must figure your total household income as follows: 

          • The combined income of you and your spouse while married and maintaining the same home, plus 
          • Your income (as figured under Wisconsin's marital property law, with certain exceptions described 
            later) while married but maintaining a separate home, plus 
          • Your income while unmarried. 
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Tax Information for Married Persons Filing Separate Returns and Persons Divorced in 2023 Publication 109

Your income while married but maintaining a separate home is generally half of the total marital property
income of you and your spouse, plus all of your individual income for that period of time.

If you and your spouse live together all year, your household income for homestead credit purposes
generally is the same regardless of whether you file a joint or a separate income tax return.

(2) Exceptions to figuring household income under the marital property law

• You can't use marital property agreements and unilateral statements to figure your household income
for homestead credit purposes. There may be a difference between the amount of income you must
report on your Wisconsin income tax return and the amount you must report on your homestead credit
claim.
Example: You and your spouse maintained separate homes all year. You and your spouse have a marital
property agreement which states that wages are the individual property of the wage earner. Your
services produced $5,000 of wages and your spouse's services produced $15,000 of wages. For
Wisconsin income tax purposes, you reported $5,000 of wages based on your marital property
agreement. For homestead credit purposes, you must report $10,000 of wages (half of $20,000
combined wages) assuming notification occurred. This is true even though you don't receive control of
more than $5,000 of income.
• You must figure your household income without regard to the marital property law during any period
of time that your spouse isn't domiciled in Wisconsin.
Example: Your services produced wages of $12,000. Your spouse's services produced wages of
$10,000. Your spouse is a full-year Rhode Island resident. For both Wisconsin income tax and
homestead credit purposes, you must report $12,000 of wages.
• You must figure certain household income without regard to the marital property law if you don't notify
your spouse of the amount and nature of the marital property income your services and property
produced. Also, you must figure your household income without regard to certain marital property
income if your spouse doesn't notify you of the amount and nature of the marital property income
their services and property produced.
Example: You and your spouse maintained separate homes all year. Your services produced $15,000
of wages. If you notify your spouse of the amount of wages your services produced, you would report
half of your wages ($7,500) for both Wisconsin income tax and homestead credit purposes. Your
spouse must report the other half of the wages your services produced. If you don't notify your spouse
of the wages your services produced, you must report all of the wages ($15,000) for both Wisconsin
income tax and homestead credit purposes. If your spouse notifies you of the amount of income that
services and property produced, you must also include half of that income in your income for Wisconsin
income tax and homestead credit purposes.

B. Property Taxes Accrued

The marital property law presumes that all property of spouses is marital property. If you contend that property
isn't marital property, you must prove that the property's classification is something else.

If you lived with your spouse for all of 2023 in a home owned by either or both of you, you can claim the entire
amount of property taxes accrued on your home. Only one of you can file a homestead credit claim.

If you and your spouse maintained separate homes on December 31, 2023, or if you became divorced in 2023,
you must figure your property taxes accrued on your home as follows:

• The total amount of property taxes on your home for the period of time you and your spouse maintained
the same home, plus
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Tax Information for Married Persons Filing Separate Returns and Persons Divorced in 2023 Publication 109

• Half of the property taxes on your home for the period of time while married but maintaining a separate
home, plus
• Your share (based on title) of the property taxes on your home for the period of time you are unmarried.

During your marriage, title generally doesn't determine ownership of your home between you and your spouse
for homestead credit purposes. In addition, you can't use a marital property agreement or unilateral statement
to figure property taxes accrued for homestead credit purposes.

Example 1: You are married but don't live with your spouse at any time during 2023. You live in a home which
is titled in joint tenancy with your spouse. You pay the entire amount of property taxes ($800). You can claim
$500 as property taxes accrued and rent constituting property taxes accrued. This includes one-half of the
property taxes ($400) as property taxes accrued and one-fourth of the remaining property taxes paid ($400 x ¼
= $100) as rent constituting property taxes accrued. The result is the same if the home is titled as marital
property or is titled solely in your name or solely in your spouse's name but is classified as marital property.

Example 2: You are married but don't live with your spouse at any time during 2023. You live in a home which
is titled in your spouse's name. On December 31, 1985, you and your spouse signed a marital property
agreement which states that you can claim all of the property taxes paid on the home for income tax and
homestead credit purposes. You pay the 2023 taxes of $800. Since such an agreement doesn't affect your
homestead credit, you can claim $500 as property taxes accrued and rent constituting property taxes accrued.
You are allowed one-half of the property taxes ($400) as property taxes accrued. You are allowed one-fourth of
the remaining property taxes paid ($400 x ¼ = $100) as rent constituting property taxes accrued.

C. Rent Constituting Property Taxes Accrued

If you lived with your spouse for all of 2023 in rented living quarters, you can claim the entire amount of rent
paid. Only one of you can file a homestead credit claim.

If you and your spouse maintained separate homes on December 31, 2023, or if you became divorced in 2023,
you must figure your rent constituting property taxes accrued as follows:

• The total amount of rent paid on your living quarters for the period of time you and your spouse maintained
the same home, plus
• The total amount of rent you paid on your own living quarters while married and maintaining a separate
home or while unmarried

WISCONSIN INCOME TAX EXAMPLES

On the following pages are three examples which show how to figure your Wisconsin income tax under the marital
property law. The worksheets are divided into several segments to aid in showing the amounts reported by each spouse.

Example 1: Both Spouses Domiciled in Wisconsin All Year

A married couple are domiciled in Wisconsin for all of 2023. Their two children and one spouse's mother live with them
and qualify as dependents. Amounts paid for their support were paid out of marital property funds.

It's assumed that timely notification of each spouse's income and expenses took place.

They prepare a worksheet to figure their Wisconsin tax if they were to file jointly or separately.

Following are the couple's income and expenses along with how to figure the amounts shown on Worksheet 1:

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Tax Information for Married Persons Filing Separate Returns and Persons Divorced in 2023            Publication 109 

Income 

Spouse A's and Spouse B's services and property produced the following income: 

                                                      WORKSHEET 1 
                                       Both Spouses Domiciled in Wisconsin All Year 
                             Wisconsin Joint Return                    Wisconsin Separate Returns 
                                                                      Spouse A                      Spouse B 
 Income (Spouse A's)                                                                                            
   Wages                   $  22,000                      $  11,000                    $  11,000                
   Interest income           150                                  75                            75              
 Total                                      $ 22,150                    $ 11,075                      $ 11,075 
 Income (Spouse B's)                                                                                 
   Wages                   $  10,000                       $  5,000                   $      5,000   
   Interest income           50                                   25                            25   
   Dividends                 270                                 135                            135  
   Net rental income         3,600                              1,800                        1,800   
   IRA deduction             (500)                              (250)                        (250)   
 Total                                        13,420                           6,710                         6,710 
 Wisconsin income                           $ 35,570                    $ 17,785                      $ 17,785 

Spouse A's wages and interest income are marital property income. Half is reported on each separate return. Spouse B's 
wages, interest income, and dividends are marital property income. Half is reported on each separate return. Although 
the rental property is Spouse B's individual property, the net rental income is marital property income and half is reported 
by each spouse on their separate returns. The IRA deduction is based on Spouse B's wages. Since each spouse is reporting 
one-half of those wages, each spouse is allowed one-half of the IRA deduction on a separate return. 

Standard Deduction, Exemptions, Credits, and Payments 

                                                    WORKSHEET 1-cont. 
                                       Both Spouses Domiciled in Wisconsin All Year  
                                         Wisconsin Joint Return                Wisconsin Separate Returns 
                                                                       Spouse A                     Spouse B 
 Wisconsin income                                      $  35,570                $     17,785                 $ 17,785 
 Standard deduction                                      (21,800)                  (10,201)                     (10,201) 
                                                       $  13,770               $      7,584                  $ 7,584 
 Deduction for exemptions                                (3,500)                      (2,100)                  (1,400) 
 Wisconsin taxable income                              $  10,270               $      5,484                  $ 6,184 
 Tax                                                   $  359                  $      191                    $     215 
 Wisconsin itemized deduction credit    $  27                       $ 48                       $    48       
 School property tax credit                146                        74                            74       
 Married couple credit                     285                         0                            0        
 Total credits                                            (458)                       (122)                    (122) 
 Net tax                                               $    0                  $      69                     $     93 
 Less: Wisconsin income tax withheld                      1,410                       705                          705 
 Amount due (Refund)                                   $  (1,410)               $     (636)                  $ (612) 

Standard deduction, exemptions, and tax 

The standard deduction is from the Standard Deduction Table in the Form 1 instructions. On their separate returns, 
Spouse A chose to claim two dependents and Spouse B chose to claim one dependent. The deduction for exemptions is 
thus $2,100 for Spouse A and $1,400 for Spouse B. The tax is from the Tax Table in the Form 1 instructions. 

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School property tax credit

They paid $1,200 of property taxes on their home, which is titled as marital property. Since the home is marital property,
the property taxes are divided equally between the spouses. Spouse A and Spouse B are each able to claim $600 of
property taxes on their separate returns. The homeowner's credit is from the Homeowner's School Property Tax Credit
Table in the Form 1 instructions.

Married couple credit

The married couple credit is 3% of Spouse B's qualified earned income of $9,500 ($10,000 of wages minus $500 IRA
deduction). They can't claim this credit if they file separate returns.

Income tax withheld

Wisconsin income tax withheld from Spouse A's wages was $1,160. Wisconsin income tax withheld from Spouse B's wages
was $250. Since both spouses' wages are divided equally between the spouses, their Wisconsin income tax withheld is
also divided equally between them on their separate returns.

Itemized Deduction Credit

The spouses paid $10,000 of interest on their Wisconsin home mortgage loan. They had $10,000 of medical expenses
and $5,000 of charitable contributions. All amounts were paid out of marital property funds. Wisconsin home mortgage
loan interest, medical expenses, and charitable contributions are divided equally between the spouses to figure the
Wisconsin itemized deduction credit on their separate returns.

WORKSHEET 1-ITEMIZED DEDUCTION CREDIT
Both Spouses Domiciled in Wisconsin All Year
Wisconsin Joint Return Wisconsin Separate Returns
Spouse A Spouse B
Medical and dental expenses $ 10,000 $ 5,000 $ 5,000
Less 7.5% of federal adjusted gross (2,668) (1,334) (1,334)
income
Allowable medical and dental expenses $ 7,332 $ 3,666 $ 3,666
Mortgage interest 10,000 5,000 5,000
Charitable contributions 5,000 2,500 2,500
$ 22,332 $ 11,166 $ 11,166
Standard deduction (21,800) (10,201) (10,201)
Total 532 965 965
Rate of credit (5%) $ 27 $ 48 $ 48

Example 2: One Spouse Domiciled in Wisconsin All Year

A couple is married for all of 2023. Spouse A is domiciled in Florida from January through March and is domiciled in
Wisconsin for the rest of the year. Spouse B is domiciled in Wisconsin all year. Their determination date is April 1, 2023.
Their child lives with Spouse B all year and qualifies as their dependent. From January through March, the spouses
contributed equally to their child's support. After that time, the child's support was paid out of marital property funds.

It's assumed that timely notification of each spouse's income and expenses took place.
They prepare a worksheet to figure their Wisconsin tax if they were to file jointly or separately.
Note: Both spouses must be domiciled in Wisconsin before the marital property law applies to them.
Following are the couple's income and expenses along with how to figure the amounts shown on Worksheet 2:

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Tax Information for Married Persons Filing Separate Returns and Persons Divorced in 2023            Publication 109 

Income 
Spouse A's and B's services and property produced the following income: 

                                                 WORKSHEET 2 
                                        One Spouse Domiciled in Wisconsin All Year 
      
                          Wisconsin Joint Return                         Wisconsin Separate Returns 
                                                              Spouse A                            Spouse B 
 Income (Spouse A's)                                                                                          
     Wages             $   25,000                  $   12,500                        $   12,500      
     Interest income      700                          350                                  350      
 Total                              $   25,700                       $   12,850                       $   12,850 
 Income (Spouse B's)                                                                                 
     Wages             $  5,000                    $   1,850                         $      3,150    
     Interest income       5,400                       2,100                                3,300    
     Dividends             2,500                       550                                  1,950    
 Total                                  12,900                           4,500                                8,400 
 Wisconsin income                   $   38,600                       $   17,350                       $   21,250 

Spouse A's wages and interest income earned while domiciled in Wisconsin are marital property income. Half is reported 
on each separate return. 

Spouse B reports $1,300 of wages, $1,200 of interest income, and $1,400 of dividend income earned from January through 
March on a separate return. Since Spouse A wasn't domiciled in Wisconsin during this time, the marital property law 
doesn't apply for federal or Wisconsin income tax purposes. Spouse B's $3,700 of wages, $4,200 of interest income, and 
$1,100 of dividend income for the rest of the year are marital property income. Half is reported on each separate return. 

Standard Deduction, Exemptions, and Tax 

                                                 WORKSHEET 2-cont. 
                                   One Spouse Domiciled in Wisconsin All Year 
  
                                          Wisconsin Joint Return                  Wisconsin Separate Returns 
                                                                         Spouse A                   Spouse B 
 Wisconsin income                                $    38,600             $        17,350            $        21,250 
 Federal income                                      47,000                       25,750     
 Standard deduction                                  (19,526)                      (8,619)                   (9,509) 
                                                 $    27,474             $        17,131            $        11,741 
 Deduction for exemptions                            (2,100)                       (700)                     (1,400) 
 Taxable income                                  $    25,374             $        16,431            $        10,341 
                                                                                             
 Tax                                             $     950               $         641              $         373 

Standard deduction 

On their joint return, the standard deduction is from the married filing jointly column of the Standard Deduction Table in 
the Form 1NPR instructions for nonresidents and part-year residents and is based on their joint federal income of $47,000. 
On Spouse A's separate return, the standard deduction is from the married filing separately column of the Standard 
Deduction Table in the Form 1NPR instructions for nonresidents and part-year residents and is based on separate federal 
income of $25,750. On Spouse B's separate return, the standard deduction is from the married filing separately column of 
the Standard Deduction Table in the Form 1 instructions for full-year Wisconsin residents. 

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Exemptions 

On their joint return, the deduction for exemptions is $2,100 ($700 for each spouse plus $700 for their dependent). On 
Spouse A's separate return, Spouse A claims an exemption of $700 for themself. On Spouse B's separate return, Spouse B 
claims an exemption of $700 and $700 for their child who Spouse B claims as a dependent. Since their child is supported 
equally by the spouses prior to April 1 and with marital property funds after that date, either spouse can claim the child 
as a dependent. 

Tax 

On their joint return, the tax is from the married filing jointly column of the Tax Table in the Form 1NPR instructions for 
nonresidents and part-year residents. On Spouse A's separate return, the tax is from the married filing separately column 
of the Tax Table in the Form 1NPR instructions for nonresidents and part-year residents. On     Spouse B's separate return, 
the tax is from the married filing separately column of the Tax Table in the Form 1 instructions for full-year Wisconsin 
residents. 

Federal Income 

For purposes of computing tax, nonresidents and part-year residents start with the larger of federal income or Wisconsin 
income. Therefore, on their joint return, their joint federal income of $47,000 is used in the computation of tax. On 
Spouse A's separate return, the separate federal income of $25,750 is used in the computation of tax. Their federal income 
is computed as follows: 

                                               WORKSHEET 2-FEDERAL INCOME 
                                         One Spouse Domiciled in Wisconsin All Year 
  
                                     Wisconsin Joint Return                         Wisconsin Separate Returns 
                                                                                                Spouse A 
 Wages                                  $  38,000                                         $  22,350 
 Interest income                            6,500                                               2,850 
 Dividends                                    2,500                                             550 
 Total                                  $  47,000                                         $  25,750 

Credits and Proration 
                   
                                                     WORKSHEET 2-cont. 
                                         One Spouse Domiciled in Wisconsin All Year 

                                          Wisconsin Joint Return                    Wisconsin Separate Returns 
                                                                             Spouse A                      Spouse B 
 Tax                                                 $      950                     $    641                   $     373 
 Wisconsin itemized deduction credit     $     0                      $     32                  $         0     
 Renter's school property tax credit           62                           62                            0     
 Homeowner's school property tax credit       212                           88                        122       
 Total credits                                                  (274)                     (182)                      (122) 
 Tax less credits                                    $      676                     $    459                   $     251 
 Prorated amount                                            555                          309                    
 Married couple credit                                     (150)                          0                         0 
 Net tax                                             $      405                     $    309                   $     251 

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Tax Information for Married Persons Filing Separate Returns and Persons Divorced in 2023 Publication 109

Renter's/homeowner's school property tax credit

They paid $2,000 of property taxes on their Wisconsin home in December using marital property funds and $2,000 of rent,
which didn't include heat, paid by Spouse A on an apartment in Florida. The spouses had originally held title to their home
as joint tenants, but they reclassified it as survivorship marital property on April 1, 2023.

On their joint return, the homeowner's credit is based on $1,750 of the property taxes paid. Since the home was joint
tenancy property prior to April 1 and survivorship marital property after that date, the property taxes paid are divided
equally between the spouses ($1,000 to each spouse). Spouse A's share of the taxes is then limited to the number of
months that Spouse A occupied the home as a principal home (9/12 x $1,000 = $750). The renter's credit is based on the
$2,000 of rent that Spouse A paid while residing in Florida.

The renter's credit is from the Renter's School Property Tax Credit Table in the Form 1NPR instructions for nonresidents
and part-year residents. Since Spouse A paid heat separately from rent, the renter's credit is from column 2 of the Renter's
School Property Tax Credit Table in the Form 1NPR instructions for nonresidents and part-year residents.

On Spouse A's separate return, the homeowner's credit is based on $750 of property taxes paid but limited to $88 ($150
minus $62 renter's credit). The homeowner's credit is from the Homeowner's School Property Tax Credit Table in the Form
1NPR instructions for nonresidents and part-year residents.

On Spouse B's separate return, the homeowner's credit is based on $1,000 of property taxes paid. The homeowner's credit
is from the Homeowner's School Property Tax Credit Table in the Form 1 instructions for full-year Wisconsin residents.

Prorated amount

On their joint return, they must prorate the tax less the itemized deduction credit and the renter's and homeowner's
school property tax credits based on the ratio of their joint Wisconsin income to their joint federal income
($38,600/$47,000 x $676 = $555).

On a separate return, Spouse A must prorate the tax less the itemized deduction credit and the renter's and homeowner's
school property tax credits based on the ratio of Wisconsin income to federal income ($17,350/$25,750 x $459 = $309).

No proration is required on Spouse B's separate return because Spouse B was domiciled in Wisconsin all year.

Married couple credit

The married couple credit is 3% of Spouse B's wages of $5,000. They can't claim this credit if they file separate returns.

Itemized deduction credit

The spouses paid $12,000 of home mortgage loan interest. Both spouses are obligated on the mortgage. From January
through March, the payments were made from a joint checking account to which the spouses had contributed equally.
For the rest of the year, the payments were made from marital property funds.

They paid $500 of deductible investment interest expense which was paid after April 1, 2023, using marital property funds,
and $6,000 of charitable contributions made from April through December using marital property funds.

Wisconsin home mortgage loan interest, investment interest, and charitable contributions are divided equally between
the spouses to figure the Wisconsin itemized deduction credit on their separate returns:

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                                      WORKSHEET 2-ITEMIZED DEDUCTION CREDIT 
                                         One Spouse Domiciled in Wisconsin All Year 

                                Wisconsin Joint Return                       Wisconsin Separate Returns 
                                                                   Spouse A                          Spouse B 
  Mortgage interest                   $   12,000                $   6,000                  $   6,000 
  Charitable contributions                6,000                     3,000                      3,000 
  Investment interest                    500                             250                            250 
                                      $   18,500                $   9,250                  $   9,250 
  Standard deduction                     (19,526)                   (8,619)                    (9,509) 
  Total                                     0                            631                            0 
  Rate of credit (5%)                 $     0                   $        32                $            0 
Payments 

                                                   WORKSHEET 2-cont. 
                                         One Spouse Domiciled in Wisconsin All Year 

                                         Wisconsin Joint Return              Wisconsin Separate Returns 
                                                                         Spouse A                    Spouse B 
 Net tax                                 $        405              $         309                  $     251 
 Less:  Wisconsin income tax withheld             1,810                      895                        915 
   Estimated tax payments                         600                               0                   600 
 Amount due (refund)                     $        (2,005)       $            (586)                $     (1,264) 

Income tax withheld  

Spouse A had $1,760 of Wisconsin income tax withheld from wages. Spouse A's Wisconsin income tax withheld of $1,760 
is divided equally between them on their separate returns.  

Spouse B had $20 of income tax withheld from January through March, $30 for the rest of the year, and $600 of separate 
estimated tax payments. Spouse B claims Wisconsin income tax withheld from January through March of $20. Since wages 
for the rest of the year are marital property income, the withholding for the rest of the year of $30 is divided equally 
between them on their separate returns. 

Estimated tax payments 

Spouse A can't claim any part of Spouse B's separate estimated tax payments on a separate return. 
 
Example 3: Spouses Divorced During 2023 
A married couple are domiciled in Wisconsin for all of 2023. They became separated in February 2023 and were divorced 
on September 16, 2023. Their three children live with Spouse B all year and qualify as dependents. Spouse B signs a written 
declaration that Spouse B will not claim them as dependents. 
They prepare a worksheet to figure their Wisconsin income tax. They must file individual returns since on December 31, 
2023, neither is married. The amounts shown in the following example assume that timely notification of each spouse's 
income and expenses took place. 
Income 
Spouse A's and B's services and property produced the following income:  

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Tax Information for Married Persons Filing Separate Returns and Persons Divorced in 2023            Publication 109 

                                                WORKSHEET 3 
                                         Spouses Divorced During 2023 
  
                                                      Spouse A                                Spouse B 
 Income (Spouse A's)                                                                           
  Wages (Jan. 1-Sept. 15)                 $   14,500                            $   14,500     
  Wages (Sept. 16-Dec. 31)                    15,000                                        0  
  Interest income (Jan. 1-Sept. 15)          1,000                                 1,000       
  Interest income (Sept. 16-Dec. 31)         500                                            0  
  Partnership income (Jan. 1-Sept. 15)       1,775                                 1,775       
  Partnership income (Sept. 16-Dec. 31)      1,450                                          0  
 Total                                                       $   34,225                         $   17,275 
 Income (Spouse B's)                                                                           
         Wages (Jan. 1-Sept. 15)        $    4,000                            $    4,000       
         Wages (Sept. 16-Dec. 31)               0                                  5,000       
 Total                                                          4,000                                  9,000 
 Wisconsin income                                            $  38,225                          $   26,275 

Spouse A's wages, interest income, and partnership income earned through September 15 are marital property income. 
Spouse B doesn't challenge this allocation of partnership income. Half is reported on each individual return.  

Spouse B's wages earned through September 15 are marital property income. Half is reported on each individual return. 

Standard deduction, Exemptions, Credits, and Payments 

                                             WORKSHEET 3-cont. 
                                         Spouses Divorced During 2023 
      
                                                Spouse A (Single)                  Spouse B (Head of Household) 
 Wisconsin income                                               $  38,225                                      $  26,275 
 Standard deduction                                                 (10,378)                                       (14,713) 
                                                                $  27,847                                      $  11,562 
 Deduction for exemptions                                           (2,800)                                       (700) 
 Wisconsin taxable income                                       $  25,047                                      $  10,862 
 Tax                                                            $       978                                    $  380 
 Renter's school property tax credit         $       121                                 $    20   
 Homeowner's school property tax credit               26                                      194   
 Total credits                                                          (147)                                     (214) 
 Net tax                                                        $       831                                    $  166 
 Less:   Wisconsin income tax withheld                                                         
  Spouse A: Jan. 1-Sept. 15                  $       500                                 $    500   
  Spouse A: Sept. 16-Dec. 31                         970                                      0   
  Spouse B: Jan. 1-Sept. 15                          120                                      120   
  Spouse B: Sept. 16-Dec. 31                          0                                       220   
 Less:   Estimated tax payments                      750                                      0   
  Total                                                            2,340                                          840 
 Amount due (Refund)                                            $  (1,509)                                     $  (674) 

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Tax Information for Married Persons Filing Separate Returns and Persons Divorced in 2023 Publication 109

Standard deduction

Spouse A's standard deduction is from the single column of the Standard Deduction Table in the Form 1 instructions.
Spouse B qualifies to file as head of household and the standard deduction is from the head of household column of the
Standard Deduction Table in the Form 1 instructions.

Exemptions

The spouses are each entitled to an exemption of $700. Since Spouse A claims the three children as dependents, an
additional exemption of $700 is allowed for each of the three children.

Tax

Spouse A's tax is from the single column of the Tax Table in the Form 1 instructions. Spouse B qualifies to file as head of
household and tax is from the head of household column of the Tax Table in the Form 1 instructions.

Renter's/homeowner's school property tax credit

Spouse B paid $2,500 of property taxes on their home in December 2023. Spouse B lived in the home all year, but Spouse A
lived there only until March 1. The home was titled as marital property but was awarded to Spouse B as part of the divorce
settlement.

Spouse A paid rent of $5,000, which included heat, from March through December. Since Spouse A's rent included heat,
the renter's credit is from column 1 of the Renter's School Property Tax Credit Table in the Form 1 instructions. Since
Spouse A lived in the home with Spouse B from January through February, Spouse A is entitled to $208 of property taxes
($2,500/2 x 2/12=$208). The homeowner's credit is from the Homeowner's School Property Tax Credit Table in the Form
1 instructions.

Since Spouse B paid the property taxes, Spouse B may claim a renter's credit based on Spouse A's share of the property
taxes for the 6 ½ months that Spouse A owned but didn't occupy the home (0.5 x 6.5/12 x $2,500 = $677). On Spouse B's
return, the homeowner's credit is based on $1,615 of the property taxes paid ($2,500 minus $885 allocated to Spouse A).
The property taxes for 8 ½ months are divided equally between the spouses ($885). In addition, Spouse B may claim the
property taxes for the 3 ½ months while sole owner (3.5/12 x $2,500 = $730). The homeowner's credit is from the
Homeowner's School Property Tax Credit Table in the Form 1 instructions.

Withholding

Spouse A had Wisconsin income tax withheld from wages of $1,000 from January through September 15, and Wisconsin
income tax withheld from wages of $970 for the rest of the year. Spouse B had Wisconsin income tax withheld from wages
of $240 from January through September 15, and Wisconsin income tax withheld from wages of $220 for the rest of the
year.

Since the couple's wages from January through September 15 are divided equally between the spouses, their Wisconsin
income tax withheld during that time is also divided equally between them. Each spouse claims their own withholding for
the rest of the year.

Estimated tax payments

Spouse A had $750 of separate estimated tax payments. Spouse B can't claim any part of Spouse A's separate estimated
tax payments.

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Tax Information for Married Persons Filing Separate Returns and Persons Divorced in 2023                  Publication 109 

HOMESTEAD CREDIT EXAMPLES 
 
On the following pages are three examples which show how to figure your household income, property taxes accrued, 
and rent constituting property taxes accrued if you and your spouse maintained separate homes on December 31, 2023, 
or became divorced during the year. Refer to the Special Instructions section of the Schedule H and H-EZ instructions for 
detailed explanations. 

Example 1: Separate Homes on December 31, 2023 

A married couple resided in their jointly-titled home from January 1 to July 31, when Spouse B moved permanently to a 
nursing home.  

Spouse A paid all of the property taxes for the year of $600. Spouse B paid rent for occupancy, not including food, at the 
nursing home for the period August 1 through December 31 of $500.  

Both  spouses  qualify for  homestead credit. Figure  household income, property taxes accrued, and rent constituting 
property taxes accrued applicable to each spouse as shown below. It is assumed all household income after July 31 was 
marital property income and the spouses notified each other. 

Note: The income and taxes for the time the spouses shared the same home are reported on both homestead credit 
claims. Spouse A may claim 25% of Spouse B's share of property taxes for the period Spouse B didn't live in their home, 
since Spouse A paid the tax. 

                                                             WORKSHEET 1 
                                                Separate Homes on December 31, 2023 
                                                 Wisconsin Homestead Returns 
                                                                                        Spouse A          Spouse B 
 Household Income                                                                                         
     (A)                    January 1-July 31                                           $  4,500          $  4,500 
     (B)                    January 1-July 31                                              1,500             1,500 
     (A)                    August 1-December 31                                           2,000             2,000 
     (B)                    August 1-December 31                                           1,500             1,500 
 Total Household Income                                                                 $  9,500          $  9,500 
 Property Taxes Accrued                                                                                   
     (A)                    January 1-July 31 (7/12 x $600 x 1/2)                       $       175       $  175 
     (B)                    January  1-July  31 (7/12 x $600 x 1/2)                             175          175 
     (A)                    August  $ 1-December 31 (5/12 x $600 x 1/2)                         125                0 
     (B)                    August  $ 1-December 31                                        (see below)             0 
 Total Property Taxes Accrued                                                           $       475       $  350 
 Rent Constituting Property Taxes Accrued                                                                 
     (A)                    25% of Spouse B's share of property taxes paid by Spouse A 
                            for the period August 1-December 31  
                            (5/12 x $600 x 1/2) x 25%                                   $       31        $        0 
     (B)                    20% of rent paid for occupancy only (20% x $500)                     0           100 
 Total Rent Constituting Property Taxes Accrued                                         $       31        $  100 
 Total Allowable Taxes and Rent                                                         $       506       $  450 

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Tax Information for Married Persons Filing Separate Returns and Persons Divorced in 2023    Publication 109 

Example 2: Spouses Live Apart All Year 

A married couple maintained separate homes all year. Spouse A resided in the family home, which was acquired prior to 
January 1, 1986, and was solely titled in Spouse A's name. The home was fully paid for prior to January 1986, and no 
improvements were made after that date. Both spouses were age 65 on December 31, 2023. 

Spouse A paid all of the property taxes for the year of $700. Spouse B resided in a nursing home for the entire year and 
paid rent for occupancy, not including food, of $3,000.  

Both  spouses  qualify for  homestead credit. Figure  household income, property taxes accrued, and rent constituting 
property taxes accrued applicable to each spouse as shown below. 

Note: The home is not classified by the marital property law since it was acquired prior to January 1, 1986, and there has 
been no subsequent marital property mixing. All of the household income is classified as individual income. 

                                                      WORKSHEET 2 
                                         Spouses Live Apart All Year 
                                         Wisconsin Homestead Returns 
                                                                   Spouse A               Spouse B 
Household Income                                                                          
   Social security                                                $  6,000                $ 5,000 
   Pension                                                           3,000                                  0 
   Total household income                                         $  9,000                $ 5,000 
Property Taxes Accrued                                            $  700                                    0 
Rent Constituting Property Taxes Accrued                                                  
   20% of rent paid for occupancy only (20% x $3,000)                0                    $ 600 
Total Allowable Taxes and Rent                                    $  700                  $ 600 

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Tax Information for Married Persons Filing Separate Returns and Persons Divorced in 2023             Publication 109 

Example 3: Divorce During 2023 

A married couple lived together through May 31 and paid rent, which didn't include heat, of $200 per month to that date. 
On June 1 they both moved. Spouse A paid rent, which didn't include heat, of $150 per month and Spouse B paid rent, 
which didn't include heat, of $175 per month. On December 1, 2023, they became divorced.  

In this situation, figure household income and rent constituting property taxes accrued for each homestead credit claim 
as shown below. It is assumed the household income between June 1 and November 30 was all marital property income 
and the former spouses notified each other of the income. 

Note: The income and rent for the time the spouses shared the same home are reported on both claims. 

                                           WORKSHEET 3 
                                          Divorce During 2023 
                                          Wisconsin Homestead Returns 

                                                             Spouse A                        Spouse B 
 Household Income                                                       
  (A)        January 1-May 31                             $  5,000                        $  5,000 
  (B)        January 1 -May 31                               1,000                           1,000 
  (A)        June 1-November 30                              1,250                           1,250 
  (B)        June 1-November 30                              750                                     750 
  (A)        December 1-December 31                          500                                     0 
  (B)        December 1-December 31                           0                              1,000 
 Total Household Income                                   $  8,500                        $  9,000 
 Rent                                                                   
  (A) & (B)  January 1 May- 31                            $  1,000                        $  1,000 
  (A)        June 1-December 31                              1,050                                   0 
  (B)        June 1-December 31                               0                              1,225 
 Total Rent                                               $  2,050                        $  2,225 
 Rent Constituting Property Taxes Accrued                              
  25% of rent paid for occupancy only                     $  513                          $          556 

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Tax Information for Married Persons Filing Separate Returns and Persons Divorced in 2023            Publication 109 

APPENDIX 

Classification of Income 

Marital property income  Marital property income  must generally be divided equally between spouses on separate 
Wisconsin income tax returns and separate homestead credit claims (unless one of the exceptions to the marital property 
law applies). The following is a list of types of income reported on income tax returns and/or homestead credit claims 
which are generally marital property income when received: 

•  Wages                                                    • IRA  distributions to  the extent classified  as marital 
•  Interest income                                            property 
•  Dividends                                                • Farm income 
•  Business income                                          • Unemployment compensation 
•  Capital gains from marital property                      • Railroad retirement benefits to the extent 
                                                              attributable to employment after the determination 
•  Capital gains from individual or unclassified property 
                                                              date (except Tier 1 benefits) 
   to the extent attributable to the substantial efforts of 
   either spouse that weren't reasonably compensated        • Worker's compensation (except amounts for pain or 
                                                              suffering) 
•  Pensions and annuities to the extent employment 
   giving rise to the benefit  occurred after  the          • Scholarships, fellowships, and grants 
   determination date                                       • G.I. bill benefits to the extent attributable to military 
•  Net rents and royalties                                    service after the determination date 
•  Distributive share of partnership income                 • Nontaxable military compensation and cash benefits 
•  Distributive share of tax-option (S) corporation         • Income distributed from trusts and estates Exception: 
   income                                                     If distribution is to only one spouse, see "Individual 
                                                              income"
•  Distribution of income previously  taxed at the S 
   corporation level 

Individual income The following is a list of types of income reported on income tax returns and/or homestead credit claims 
which are generally individual income when received: 
•  Alimony                                                  • SSI payments 
•  Capital gains from individual or unclassified property   • Tier 1 railroad retirement benefits 
   to the extent the gain wasn't substantial or wasn't due  • Railroad retirement benefits to the extent 
   to the substantial efforts of either spouse, or if the     attributable to employment before the determination 
   gain was substantial and due to the substantial efforts    date 
   of  either spouse,  those efforts were reasonably 
                                                            • Worker's compensation to the extent for pain or 
   compensated 
                                                              suffering 
•  Pensions and annuities to the extent employment 
                                                            • Support money 
   giving rise to the benefit  occurred  before the 
   determination date                                       • Cash public assistance (such as Wisconsin Works and 
                                                              foster care payments) and county relief 
•  IRA distributions to the extent classified as nonmarital 
   property                                                 • G.I. bill benefits to  the extent attributable to 
                                                              employment before the determination date 
•  Income to one spouse from a trust created by a third 
   person, unless the trust provides otherwise              • Income from property gifted by one  spouse  to  the 
                                                              other, absent a contrary intent 
•  Social security benefits 

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Tax Information for Married Persons Filing Separate Returns and Persons Divorced in 2023 Publication 109

Worksheet for Married Persons Filing Separate
Returns and Persons Divorced in 2023
Include with your 2023 Wisconsin income tax return

Fill in your name and social security number

Total marital Marital property Other amount Total amount you
property of you amount you are you are report- are reporting on
and your spouse reporting ing your 2023 return

1. Wages, salaries, tips, etc.
2. Interest income
3. Dividends
4. Business income or (loss)
5. Capital gains or (losses)
6. Pensions, IRA distributions, and an-
nuities
7. Rents, royalties, partnerships, es-
tates, trusts, etc.
8. Farm income or (loss)
9. Unemployment compensation
10. Other income
11. Wisconsin taxes withheld
12. Wisconsin estimated tax payments

Check the box which explains how you are figuring the amounts to report on your 2023 Wisconsin income tax return.

I am figuring my income and withholding for 2023 based on Wisconsin's marital property law.

I became married in 2023. I am figuring my income and withholding based on Wisconsin's marital property law for the period
from ________ to ________.

I became divorced in 2023. I am figuring my income and withholding based on Wisconsin's marital property law for the period
from ________ to ________. My former spouse's name and social security number is
_____________________________________________________________________________________________________.

I was a part-year Wisconsin resident, or I was married to a part-year Wisconsin resident, in 2023. I am figuring my income and
withholding based on Wisconsin's marital property law for the period from ________ to ________.

I am figuring my income and withholding to reflect a marital property agreement or unilateral statement.

Other reason – explain here ______________________________________________________________________________
______________________________________________________________________________________________________
______________________________________________________________________________________________________

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Tax Information for Married Persons Filing Separate Returns and Persons Divorced in 2023 Publication 109 

    Applicable Laws and Rules 
This document provides statements or interpretations of the following laws and regulations enacted as of February 
20, 2024: chs. 71 and 766, Wis. Stats. and sec. 66, IRC  
Laws enacted and in effect after this date, new administrative rules, and court decisions may change the interpreta-
tions 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. 
    
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