As a nonresident, why am I receiving a notice to file when my income is below the $2,000 filing requirement?
You are required to file a Wisconsin income tax return if your Wisconsin gross income is $2,000 or more. Gross income means income before deducting expenses. While net income reported to you may be less than $2,000, gross income may be over that amount, requiring that a Wisconsin income tax return be filed. Example: Nonresident A receives a 2009 Schedule 3K-1 from a Wisconsin partnership reporting rental income of $1,800. The partnership’s 2009 gross income is $500,000 and deductible expenses are $400,000, resulting in total partnership net income of $100,000. Nonresident A’s ownership percentage in the partnership is 1.8%. Nonresident A’s share of 2009 partnership gross income is $9,000, which is above the filing requirement. Nonresident A must file Wisconsin Form 1NPR.
You are required to file a Wisconsin income tax return if your Wisconsin gross income is $2,000 or more. Gross income means income before deducting expenses. While net income reported to you may be less than $2,000, gross income may be over that amount, requiring that a Wisconsin income tax return be filed. Example: Nonresident A receives a 2010 Schedule 3K-1 from a Wisconsin partnership reporting rental income of $1,800. The partnership’s 2010 gross income is $500,000 and deductible expenses are $400,000, resulting in total partnership net income of $100,000. Nonresident A’s ownership percentage in the partnership is 1.8%. Nonresident A’s share of 2010 partnership gross income is $9,000, which is above the filing requirement. Nonresident A must file Wisconsin Form 1NPR.
