Form 1npr Instructions - 2006 - Wisconsin Income Tax For Nonresidents And Part-Year Residents Page 6
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43Line Instructions
6
You can’t file a joint return if either you or your spouse were a
CAUTION
All references to federal forms on Form 1NPR
nonresident alien at any time during 2006. You also can’t file a joint
instructions are based on drafts of federal forms available as of
return if you and your spouse have different tax years.
the date this booklet was sent to the printer. If any line number on
the final federal form has changed, use the appropriate line on that
Exception If at the end of 2006 one spouse was a dual-status or
final form.
nonresident alien and the other spouse was a U.S. citizen or a
resident alien, you may be able to file a joint return. In order to file
Column A is labeled “Federal column.” In this column, lines 1-33,
a joint return, you must elect to treat the nonresident alien spouse as
fill in the same amounts you reported on your federal return.
a U.S. resident. If you do file, you and your spouse must report your
combined worldwide income as your federal income. (Note Even
If you are filing federal Form 1040NR or 1040NR-EZ, fill in
though electing to be treated as a U.S. resident, the nonresident alien
the amounts from each line on page 1 of Form 1040NR (lines 3-10
spouse is considered a nonresident of Wisconsin.)
of Form 1040NR-EZ) on the corresponding line on Form 1NPR. If
there is no corresponding line on Form 1NPR for an income or
If you file a joint return, you may not, after the due date for filing
adjustment item, include the income item on line 15, Form 1NPR
that return, amend it to file as married filing separate return.
and the adjustment item on line 30. The amount reported on line 22
of Form 1040NR or line 6 of Form 1040NR-EZ (income exempt by
Married filing separate return Even though a joint return usually
a treaty) should not be carried over to Form 1NPR.
produces the lowest tax, you and your spouse may be among the few
married couples for whom separate returns are better. This will
Exceptions
require the filing of two returns, one for each spouse.
• If you are using a different filing status for Wisconsin and federal
If you file a separate return, print or type your spouse’s social
purposes, the amounts you enter in column A cannot be taken
security number in the space at the top of the form and full name on
from the federal return you file with the Internal Revenue Service
the line provided.
(IRS). If you file a joint return for Wisconsin (but you’re filing
separate returns for IRS), report in column A the amounts you
If you file a separate return, you and your spouse can amend it to file
would report on a federal return using a married filing joint status.
as married filing a joint return within four years after the
(For example, you reported $15,000 of wages on your separate
unextended due date of the return.
federal return and your spouse reported $20,000 of wages on his/
her separate federal return. If you file a joint Wisconsin return,
Head of household If you qualify to file your federal return as head
report $35,000 of wages in column A.) If you file separate returns
of household, you may also file as head of household for Wisconsin.
for Wisconsin (but you’re filing a joint return for IRS), report in
Unmarried individuals who paid over half the cost of keeping up a
column A the amounts you would report on a federal return using
home for a qualifying person (such as a child or parent) can use this
a married filing separate status.
filing status. Certain married people who lived apart from their
spouse for the last 6 months of 2006 may also be able to use this status.
• The federal income that you must use to complete column A of
Form 1NPR may not always be the same as the amount reported
If you do not have to file a federal return, contact any department
on your federal Form 1040. Differences between federal and
office to see if you qualify. If you file your federal return as a
Wisconsin law may occur because Wisconsin generally uses the
qualifying widow(er), you may file your Wisconsin return as head of
federal law as amended to December 31, 2004.
household.
A comprehensive list of the provisions of federal law that may not
Resident status Check one of the boxes to indicate your resi-
be used for Wisconsin purposes for 2006 can be found in the
dent status in 2006 (see Exception). See the definitions on page 2.
instructions for Wisconsin Schedule I. The following is a list of the
items that may affect the largest number of taxpayers.
Exception If you are married and you and your spouse had
different domiciles in 2006, check one of the boxes to indicate your
• The additional first-year depreciation allowance.
resident status. Also, check one of the boxes to indicate your
• The increase in expensing under sec. 179 (IRC).
spouse’s resident status in 2006.
• Deduction for health savings accounts and related provisions.
For example, if the husband was domiciled in Wisconsin from
January 1 through October 15, 2006, but the wife was domiciled in
• Exclusion for small business stock.
Wisconsin for all of 2006, you would indicate this as follows:
Note At the time this booklet was sent to the printer, Congress
Full-year resident of Wisconsin - wife
was still considering changes to federal law to extend the subtrac-
Nonresident of Wisconsin
tions for educator expenses and tuition and fees. If these items are
allowed for federal tax purposes for 2006, you must complete
Part-year resident of Wisconsin from
Schedule I as they would not apply for Wisconsin for 2006.
1 / 1
to 10 / 15 (month/day) - husband
If any provision of federal law that does not apply for Wisconsin
Legal residence (domicile) questionnaire If you changed your
affects your federal adjusted gross income, complete Wisconsin
domicile from Wisconsin during 2005 or 2006 and you did not
Schedule I and enclose it with your Form 1NPR. The amount you
previously complete a questionnaire for that change, fill in the
fill in on lines 1 through 33 of Form 1NPR (and amounts filled in
questionnaire on page 43.
on Schedule 1 on page 4 of Form 1NPR) should be the revised
amount from Schedule I.
Line instructions Form 1NPR has two columns for figures.
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