Code Section
71.02, et seq.

Who is Required to File
Individuals, fiduciaries (except fiduciaries of nuclear decomposing trust or reserve fund), and trusts on net income; nonresident individuals and trusts on income derived from Wisconsin sources; nonresident’s and part-year resident’s tax liability is prorated according to amount of income derived from Wisconsin sources; Special “recycling surcharges” apply to all Wisconsin individuals, estates, trusts, businesses, and partnerships except those engaged solely in farming

Rate
First $11,480, 4.6%; Next $11,480, 6.15%; Next $149,240, 6.5%; Over $172,200, 6.75%

Federal Income Tax Deduction
No

Federal Income used as Basis
Yes