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The guide covers using My Tax Account to manage Wisconsin tax records, schedule estimated payments, receive electronic notices, and check refund status. It also highlights 2025 changes for retirement income, college savings, and adoption expense subtractions, and provides reminders about IRS adjustments and estimated tax payment requirements.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/wisconsin-income-tax-for-nonresidents-and-part-year-residents-form-1npr-instructions-2025/303970/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/wisconsin-income-tax-for-nonresidents-and-part-year-residents-form-1npr-instructions-2025/303970.png","ImageObject",442,249,{"name":88,"@type":89},"Mack Lee","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-27","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":79},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"How do I know if I am a resident, nonresident, or part-year resident of Wisconsin for 2025?","Question",{"text":108,"@type":109},"You are a full-year resident if you are domiciled in Wisconsin for all of 2025, a nonresident if you aren’t domiciled in Wisconsin for any part of 2025, and a part-year resident if you are domiciled in Wisconsin for part of 2025.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What is domicile, and how can it be lost or changed?",{"text":113,"@type":109},"Domicile is your permanent legal home you intend to keep for an indefinite period and to which you return when absent. It is not lost unless you intend to abandon the old domicile, intend to acquire a new one with consistent actions, and are physically present in the new domicile.",{"name":115,"@type":106,"acceptedAnswer":116},"What should I do if the IRS adjusted my federal return affecting Wisconsin income tax returns?",{"text":117,"@type":109},"If the IRS adjusted any federal return, notify Wisconsin within 180 days of the adjustment when it affects your Wisconsin income tax returns.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},303970,1790178844,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":79,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":27,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":45},1236954509970,"https://us-avatar.wpscdn.com/davatar_6f874abed73319feea01a86fa6f0fab8","1NPR  \nWisconsin Income Tax for  \nNonresidents and Part-Year Residents  \n Form 1NPR Instructions 2025   \nUse My Tax Account (MTA) to manage and protect your Wisconsin tax account. MTA allows you to:  \n• Sign up for Wisconsin Identity Protection PIN (see page 47)  \n• View and schedule estimated payments and cancel previously scheduled payments  \n• Opt in to receive electronic notices – no need to wait for the mail  \n• Check refund status and more  \nNew in 2025  \nNew Retirement Income Subtraction – Individuals who are at least 67 years old at the end of 2025 may subtract up to $24,000 of retirement income. See the Schedule M instructions.  \nCollege Savings Account – The subtraction for contributions to a Wisconsin state-sponsored college savings account is increased to $5,130 per beneficiary ($2,560 per beneficiary if you are married and file a separate return) . See the Schedule CS instructions.  \nAdoption Expenses Subtraction – The maximum subtraction for expenses paid for a qualifying adoption is now $15,000 per child. See the Schedule M instructions.  \nReminder  \nIRS adjustments – If the IRS adjusted any of your federal income tax returns, you must notify us within 180 days of any adjustment affecting your Wisconsin income tax returns. See page 11.  \nTax Tips:  \n E-file for a faster refund (see page 6)  \n If you moved out of Wisconsin in 2025, complete the Legal Residence (Domicile) Questionnaire on page 60  \n If you have to make estimated tax payments in 2026 and do not receive Form 1-ES in the mail, contact any of our offices or use our estimated income tax interactive voucher on our website to get a copy of the form  \nTax returns are due:  \nWednesday April 15, 2026  \nHave questions?  \nSee page 13 for office locations and other helpful numbers.  \n[revenue.wi.gov](revenue.wi.gov)  \nFEDERAL PRIVACY ACT In compliance with federal law, you are hereby notified that the request for your Social Security number on the Wisconsin income tax return is made under the authority of sec . 71. 03(6)(a) of the Wisconsin Statutes. The disclosure of this number on your return is mandatory. It will be used for identification purposes throughout the processing, filing, and auditing of your return, and issuing refund checks.  \n2  \nTable of Contents  \nPage  \nGeneral Instructions ................................................ 3  \n• Resident Status .................................................. 3  \n• Who Must File ................................................... 4  \n• What Income Does Wisconsin Tax? .................................. 4  \n• Which Form To File ............................................... 5  \n• When To File .................................................... 5  \n• How To Get An Extension Of Time To File ............................. 5  \n• Filing Your Return ................................................ 6  \n• Questions About Refunds .......................................... 8  \n• Amending Your Return ............................................. 8  \nSpecial Instructions ................................................ 11  \nTax Help / Resources ............................................... 13  \nLine Instructions ................................................... 14  \n2025 Standard Deduction Table ....................................... 48  \n2025 Tax Table .................................................... 51  \n2025 Tax Computation Worksheet ..................................... 57  \nWisconsin School District Number ..................................... 58  \nIndex ............................................................ 59  \nLegal Residence (Domicile Questionnaire) ............................... 60  \nFile online . Pay online . Direct deposit.  \n[www.revenue.wi.gov](www.revenue.wi.gov)  \n ~~ ~~ General Instructions ~~ ~~ 3  \nResident Status  \n■ Am I a resident, a nonresident, or a part-year resident of Wisconsin?  \nThe following will help you decide.  \nFull-year resident You are a full-year resident if you are ","cbCais6NejAVR2v7","https://ap.wps.com/l/cbCais6NejAVR2v7","pdf",1253296,"English","# General Instructions\n## Resident Status\n## Who Must File\n## What Income Does Wisconsin Tax?\n## Which Form To File\n## When To File\n## How To Get An Extension Of Time To File\n## Filing Your Return\n## Questions About Refunds\n## Amending Your Return\n# Special Instructions\n# Tax Help / Resources\n# Line Instructions","[{\"question\":\"How do I know if I am a resident, nonresident, or part-year resident of Wisconsin for 2025?\",\"answer\":\"You are a full-year resident if you are domiciled in Wisconsin for all of 2025, a nonresident if you aren’t domiciled in Wisconsin for any part of 2025, and a part-year resident if you are domiciled in Wisconsin for part of 2025.\"},{\"question\":\"What is domicile, and how can it be lost or changed?\",\"answer\":\"Domicile is your permanent legal home you intend to keep for an indefinite period and to which you return when absent. It is not lost unless you intend to abandon the old domicile, intend to acquire a new one with consistent actions, and are physically present in the new domicile.\"},{\"question\":\"What should I do if the IRS adjusted my federal return affecting Wisconsin income tax returns?\",\"answer\":\"If the IRS adjusted any federal return, notify Wisconsin within 180 days of the adjustment when it affects your Wisconsin income tax returns.\"}]","Wisconsin Income Tax for Nonresidents and Part-Year Residents - Form 1NPR Instructions 2025 | PDF",1789808679]