Instructions For Wisconsin Income Tax Form 1a/wi-Z

General Instructions

Who Must File

Other Filing Requirements

Refer to the table to see if you must file a return for 1998.

Even if your income is less than the amounts shown on the

table, you must file a return for 1998 if:

Age as of

You must file if your gross income*

• You could be claimed as a dependent on someone

Filing

December 31,

(or total gross income of

status

1998

husband and wife) during 1998 was:

else’s return and you had gross income of more than

$700 which included at least $251 of unearned income

Single

Under 65

$5,200 or more

(for example, interest income).

65 or older

$5,724 or more

• You owe a Wisconsin penalty on an Individual Retire-

Married –

Both under 65

$8,900 or more

ment Account (IRA), annuity, or other retirement plan or

filing joint

One spouse 65

on a medical savings account.

return

or older

$9,424 or more

Both spouses

• You were a nonresident or part-year resident of Wiscon-

65 or older

$9,948 or more

sin for 1998 and your gross income (or the combined

gross income of you and your spouse) during 1998 was

Married –

Any age

$4,230 or more

$2,000 or more.

filing

(applies to each

separate

spouse

return

individually)

Who Should File

Even if you don't have to file, you should file to get a

Head of

Under 65

$7,040 or more

household

65 or older

$7,564 or more

refund if:

* Gross income means all income (before deducting expenses) reportable to

• You had Wisconsin income tax withheld from your

Wisconsin which is received in the form of money, property, or services. It does

wages.

not include items which are exempt from Wisconsin tax (for example, the portion

of social security benefits which is not taxable on your Wisconsin return).

• You paid estimated taxes for 1998.

• You can take the earned income credit.

Which Form To File For 1998

You may file Form WI-Z

You may file Form 1A

You must file Form 1

You must file Form 1NPR

if you:

• File federal Form 1040EZ or

• Were single all year or mar-

• Were a Wisconsin resident

• Were domiciled* in another

file your federal return using

ried and file a joint return or

all year AND

state or country at any time

TeleFile AND

as head of household AND

during the year OR

• Were married and file a

• Were a Wisconsin resident

separate return, or were di-

• Are married filing a joint return

all year AND

vorced during the year OR

and your spouse was domi-

ciled* in another state or

• Did not have interest income

• Have income only from

• Have income which may not

country at any time during the

from state, municipal, or U.S.

wages, salaries, tips, schol-

be reported on Form WI-Z or

year.

bonds AND

arships and fellowships, in-

1A (such as capital gain,

terest, dividends, unem-

rental, farm, or business in-

* Your domicile is your true,

• Did not receive unemploy-

ployment compensation,

come) OR

fixed, and permanent home to

ment compensation AND

social security, pensions,

which, whenever absent, you

• Claim adjustments to in-

annuities, and IRAs AND

intend to return. You can be

• Are not claiming any credits

come (such as for alimony

physically present or residing

other than Wisconsin tax

• Have no adjustments to in-

paid or disability income ex-

in one locality but maintain

withheld

from

wages,

come (except IRA deduc-

clusion) OR

your domicile in another.

renter’s and home owner’s

tions and the student loan

school property tax credit,

• Claim credit for itemized de-

interest deduction) AND

Your domicile, once estab-

working families tax credit, or

ductions, historic preserva-

lished, does not change unless

the married couple credit

• Are not claiming the item-

tion, tax paid to another

all three of the following cir-

AND

ized deduction credit, credit

state, or repayment of in-

cumstances occur or exist:

for tax paid to another state,

come previously taxed OR

• Are not claiming Wisconsin

historic rehabilitation credit,

(1) You intend to abandon your

homestead credit.

• Are subject to a Wisconsin

or credit for repayment of

old domicile and take ac-

penalty on an IRA or a quali-

income previously taxed

tions consistent with that

fied retirement plan or on a

AND

intent, AND

medical savings account

(2) You intend to acquire a new

• Are not subject to a Wiscon-

domicile and take actions

sin penalty on an IRA or a

• Are subject to the alterna-

consistent with that intent,

qualified retirement plan or

tive minimum tax.

AND

on a medical savings ac-

count.

(3) You are physically present

in the new domicile.

Exception If you used fed-

eral Form 4972, you must file

Form 1.

Instructions For Wisconsin Income Tax Form 1a/wi-Z - 1998 Page 2

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