Form1NPR: Form1NPR (2025)
Wisconsin · Wisconsin DOR · Used for tax years 2025
Form 1NPR is Wisconsin’s 2025 income tax return for nonresidents and part-year residents. It reports federal and Wisconsin income, adjustments, deductions, credits, and payments to calculate your refund or amount owed.
Who files this form
The 2025 Wisconsin Form 1NPR is labeled for nonresidents and part-year residents. It asks you to identify your residency status and, if applicable, your spouse’s status.
The form text does not state income thresholds or other rules for determining whether you must file.
What you'll need
- A copy of your federal income tax return and schedules. Paper clip these to Form 1NPR.
- 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.
The form also tells you to complete the residence questionnaire on page 60 of the referenced instructions.
How to file
Complete the form in black ink, without commas or cents. 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 address that applies:
If payment is enclosed:
Wisconsin Department of Revenue
PO Box 268
Madison WI 53790-0001
If you are receiving a refund or enclosing no payment:
Wisconsin Department of Revenue
PO Box 59
Madison WI 53785-0001
Common mistakes
- Forgetting signatures or pages: The form cautions you to sign on page 4 and mail the complete return. Both spouses must sign a joint return.
- Using staples: The form says not to staple. Use paper clips for the indicated attachments.
- Entering commas or cents: The form specifically says to leave them out.
- Entering an unissued Wisconsin Identity Protection PIN: Only enter this PIN if you received one from the department.
- Completing donor registration when it does not apply: Do not complete that part if you are already registered in the Wisconsin Donor Registry, are a nonresident, or are a part-year resident who left Wisconsin.
Questions people ask
Can I apply an overpayment to next year’s estimated tax?
Yes. Line 72 lets you apply part or all of the overpayment shown on line 70 to your 2026 estimated tax. Enter the amount you want refunded on line 71.
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).
When can I 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.
Do I have to complete the organ and tissue donor registration section?
No. The form says this section is not required to file your return, pay taxes, or receive a refund.