Form1NPR: Form1NPR (2024)
Wisconsin · Wisconsin DOR · Used for tax years 2024
Wisconsin Form 1NPR is the 2024 income tax return for nonresidents and part-year residents. It reports federal and Wisconsin income, adjustments, credits, and payments to calculate a refund or the amount owed.
Who files this form
Wisconsin Form 1NPR is the 2024 income tax return for nonresidents and part-year residents.
The provided form does not state income thresholds or other rules for deciding whether you must file.
What you'll need
- A copy of your federal income tax return and schedules. Paper clip these to your Wisconsin return.
- Readable withholding statements if you report Wisconsin income tax withheld on line 58.
- Schedule M if line 15b or line 28b has an amount.
- Schedule WI-2441 if claiming the additional child and dependent care tax credit on line 41.
- Schedule CR if reporting nonrefundable credits on line 49.
- Schedule OS if reporting net income tax paid to another state on line 50.
How to file
Complete the form using black ink, with no commas or cents in dollar amounts. Sign and date the return on page 4. If filing jointly, both spouses must sign.
Paper clip your federal return and schedules to the return. Use paper clips, not staples, for withholding statements and any check or money order. Mail the complete return to the appropriate address below.
If payment is enclosed:
Wisconsin Department of Revenue
PO Box 268
Madison WI 53790-0001
If you are receiving a refund or no payment is enclosed:
Wisconsin Department of Revenue
PO Box 59
Madison WI 53785-0001
Common mistakes
- Do not staple attachments. Use paper clips where directed.
- Do not forget to sign page 4 and mail the complete return. Both spouses must sign a joint return.
- Only enter a Wisconsin Identity Protection PIN if you received one from the department.
- Complete the residence questionnaire referenced on page 60.
- Review the exemption caution, which refers you to page 28, before completing line 36.
- Do not complete the donor registration information if you are already registered, are a nonresident, or are a part-year resident who left Wisconsin.
Questions people ask
What residence information does the form request?
Check the residence status that applies to you and, if applicable, your spouse. Part-year residents enter their Wisconsin residency dates. Nonresidents enter their state of residence using its two-letter abbreviation and leave the tax district section blank.
Can I apply an overpayment to next year's estimated tax?
Yes. Line 72 lets you apply part or all of your overpayment to your 2025 estimated tax. Enter the amount you want refunded to you on line 71.
Who can claim the married couple credit?
The form says this credit may be claimed only when both spouses have earned income taxable by Wisconsin. Complete Schedule 2 on page 4.
Can someone else discuss my return with the department?
Yes. In the Third Party Designee section, select “Yes” and provide the person's name, phone number, and personal identification number (PIN).
Do I have to complete the organ and tissue donor registration?
No. The form says this schedule is not required to file your income tax return, pay taxes, or receive a refund.