What Wisconsin tax returns are required for a deceased taxpayer?
• Individual Income Tax Return • Fiduciary Income Tax Return(s) • Wisconsin Estate Tax Return (Form W706, if decedent died prior to January 1, 2008) Wisconsin Individual Income Tax Return A personal representative or petitioner must file an individual income tax return, Form 1, 1A, 1NPR, or WI-Z, for a decedent from the beginning of the year to the date of death. The due date of the individual return is April 15th of the year following death. The personal representative is also responsible for filing returns for any prior years for which the decedent had a filing requirement and did not file a return. The filing requirements for tax years beginning in 2008 are as follows: • Single person • Under age 65 – gross income of $9,660 or more • Age 65 or older – gross income of $9,910 or more • Married persons filing jointly – gross income of $18,000 or more ($18,040 if both spouses are age 65 or older) • Married person filing separately – gross income of $9,000 or more (each spouse) • Head of
