Wisconsin
Details:
 • For 2009:

 • Domestic Production Activities Deduction This deduction is no longer allowed for Wisconsin (see Schedule I which is available from our Internet web site).

 • Retirement Benefits Persons 65 years of age or over with federal adjusted gross income less than $15,000 ($30,000 if married) may be able to subtract up to $5,000 of retirement benefits (page 20).

 Capital Gain Exclusion Except for gain on farm assets, the capital gain exclusion is reduced to 30% of net long-term capital gain (see Schedule WD). 

 • Section 179 Expense for Farmers Farmers may be able to claim a sec. 179 expense deduction of up to $120,000 (see Schedule I which is available from our Internet web site).

 • New for 2010:

 •
Reciprocity The reciprocity agreement with Minnesota has been terminated. If you are a Wisconsin resident working in Minnesota, Minnesota tax (instead of Wisconsin tax) will be withheld from your Minnesota wages effective January 1, 2010. You may be required to file both Minnesota and Wisconsin income tax returns for 2010 (due April 15, 2011). You will be allowed a credit for tax paid to Minnesota on your Wisconsin return. This change does not affect your 2009 income tax return.
Government Link:
http://www.dor.state.wi.us/pubs/elf2009/whatsnew.pdf
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