Wisconsin Income Tax - Form 1 Instructions 2025

Sep 19, 2026

Instructions for filing Wisconsin individual income tax Form 1 for tax year 2025, including how to use WisTax and My Tax Account for electronic filing, estimated payment scheduling, identity protection PIN signup, electronic notices, and refund status tracking. Covers changes introduced in 2025 such as retirement income subtraction, college savings account subtraction, tuition and fee expenses, and adoption expense subtraction. Includes reminder about notifying the state of IRS adjustments within 180 days, key due date information, and federal privacy act notice regarding Social Security number use.

LanguageEnglish

CategoryForms

FormatPDF

Pages46

Reading Time16 min

AccessFree to download

General Instructions

Which Form to File

Who Must File

Age

Other Filing Requirements

Who Should File

How To Get An Extension Of Time To File

Filing Your Return

Questions About Refunds

Amending Your Return

Special Instructions

Tax Help / Resources

Line Instructions

2025 Standard Deduction Table

2025 Tax Table

2025 Tax Computation Worksheet

Wisconsin School District Number

Index

1 Wisconsin Income Tax Form 1 Instructions 2025 Use WisTax to electronically file your Wisconsin individual income tax return (Form 1) and standalone homestead credit claim (Schedule H) for free (see page 5) . Use My Tax Account (MTA) to manage and protect your Wisconsin tax account. MTA allows taxpayers to: • File with WisTax • Sign up for Wisconsin Identity Protection PIN (see page 34) • View and schedule estimated payments and cancel previously scheduled payments • Opt in to receive electronic notices – no need to wait for the mail • Check refund status and more New in 2025 New 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 SB instructions. College 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. Tuition and Fee Expenses – The subtraction for tuition and fees increased to $7,649 per student and the phase-out range increased. See the Schedule SB instructions. Adoption Expenses Subtraction – The maximum subtraction for expenses paid for a qualifying adoption is now $15,000 per child. See the Schedule SB Instructions. Reminder IRS 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 9. Tax returns are due: Wednesday April 15, 2026 Free help with your taxes You may be eligible for free tax help. See page 2 for: • Who can get help • How to find a location • What to bring with you Para Assistencia Gratuita en Español Ver página 2 [revenue.wi.gov](revenue.wi.gov) FEDERAL 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 . Table of Contents Page General Instructions ................................................. 3 • Which Form to File ................................................ 3 • Who Must File .................................................... 3 • Age ............................................................ 3 • Other Filing Requirements ........................................... 3 • Who Should File .................................................. 4 • How To Get An Extension Of Time To File .............................. 4 • Filing Your Return ................................................. 4 • Questions About Refunds ........................................... 6 • Amending Your Return ............................................. 7 Special Instructions ................................................. 9 Tax Help / Resources ............................................... 11 Line Instructions ................................................... 12 2025 Standard Deduction Table ....................................... 35 2025 Tax Table .................................................... 38 2025 Tax Computation Worksheet ..................................... 44 Wisconsin School District Number ..................................... 45 Index ............................................................ 46 2 | Servicio en Español | | | --- | --- | | Para ayuda gratuita para la declaración de sus impuestos y de el Crédito por Vivienda Familiar, llame al “211” para encontrarun sitio de Asistencia de Voluntarios para Impuestos (Volunteer Income Tax Assistance también conocido como VITA) cerca deusted. Muchos lugares ofrecen

FAQs

What tools can be used to file the Wisconsin Form 1 electronically in 2025?

Use WisTax to electronically file Wisconsin Form 1 and Schedule H for free. Use My Tax Account (MTA) to manage the Wisconsin tax account and support related actions.

What are the key 2025 changes mentioned for subtraction amounts?

New in 2025 include retirement income subtraction (up to $24,000 for eligible seniors), an increased college savings account subtraction ($5,130 per beneficiary), increased tuition and fee expenses subtraction ($7,649 per student), and a higher adoption expense subtraction maximum ($15,000 per child).

What should taxpayers do if the IRS adjusted a federal return?

If the IRS adjusted any federal income tax return, the taxpayer must notify Wisconsin within 180 days of any adjustment affecting Wisconsin income tax returns.

Sep 19, 2026

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