Form1: Form1 (2025)
Wisconsin · Wisconsin DOR · Used for tax years 2025
Wisconsin Form 1 is an individual income tax return for 2025. It reports income, adjustments, deductions, exemptions, credits, and tax payments to calculate your refund or amount owed. It can also be used to file an amended return.
What you'll need
Have your federal income tax return and schedules ready. Form 1 starts with federal adjusted gross income from Form 1040, line 11, and asks you to attach copies of your federal return and schedules.
Include the supporting documents that apply to your entries:
- Withholding statements for Wisconsin tax withheld on line 28.
- Schedule AD for additions to income and Schedule SB for subtractions from income.
- Schedule WI-2441 for the additional child and dependent care tax credit.
- Schedule OS for net income tax paid to another state.
- Schedule H or H-EZ for the homestead credit.
- Schedule CR for refundable credits on line 35.
Submit page 4 of Form 1 if you claim the itemized deduction credit or married couple credit. The form also uses Schedule I for adjustments to federal adjusted gross income and Schedules FC or FC-A for farmland preservation credits.
How to file
For a paper return:
- Complete Form 1 and the schedules that apply.
- Sign and date the return. If filing jointly, both spouses must sign.
- Paper clip copies of your federal income tax return and schedules to the return. Assemble Form 1 pages 1–5 and withholding statements in the order listed on page 5 of the instructions, as directed by the form.
- Paper clip any payment to the front of the return. Do not staple.
Mail to Wisconsin Department of Revenue at the address printed for your situation:
- Payment enclosed: PO Box 268, Madison WI 53790-0001.
- Refund or no payment enclosed: PO Box 59, Madison WI 53785-0001.
- Homestead credit claimed: PO Box 34, Madison WI 53786-0001.
Common mistakes
- Use black ink and enter amounts without commas or cents.
- Do not staple the return or payment. Use paper clips as directed.
- Do not miss a spouse’s signature on a joint return. Both spouses must sign.
- Only enter a Wisconsin Identity Protection PIN if you received one from the department.
- Include page 4 if you claim the itemized deduction credit or married couple credit.
- On Schedule 2, put your income in column (A) and your spouse’s income in column (B). Do not include deferred compensation, interest, dividends, pensions, unemployment compensation, or other unearned income on line 1. Do not enter a married couple credit greater than $480.
Questions people ask
Can I apply an overpayment to next year’s estimated tax?
Yes. Line 42 lets you apply part or all of the overpayment on line 40 to your 2026 estimated tax. Enter the amount you want refunded on line 41.
Can someone else discuss my return with the department?
Yes. In the Third Party Designee section, check “Yes” and provide the person’s name, phone number, and personal identification number (PIN).
How do I mark an amended return?
Check the amended return box on page 1. Lines 36 and 38 are marked for amended returns only and cover amounts previously paid and previously refunded.
Do I have to complete the organ and tissue donor registration section?
No. Schedule 3 says this section is not required to file the return, pay taxes, or receive a refund.
Will donations on the form affect my refund?
Yes. Donations entered in Schedule 3, Part I, decrease your refund or increase the amount you owe.