To become a Wisconsin resident for income tax purposes, you generally must establish Wisconsin as your domicile—your true, fixed, permanent legal home—and abandon your prior domicile. Wisconsin cites secs. 71.01 and 71.02, Wis. Stats., and sec. Tax 2.01, Wis. Adm. Code for its legal residence/domicile rules.
- Be physically present in Wisconsin.
- Intend to make Wisconsin your permanent or indefinite home.
- Take actions consistent with abandoning your former state domicile and establishing Wisconsin domicile, such as changing your driver’s license, voter registration, vehicle registration, mailing address, tax filings, housing, and similar records
Wisconsin treats you as a full-year resident if you are domiciled in Wisconsin for the entire tax year, a part-year resident if you are domiciled in Wisconsin for only part of the year, and a nonresident if you are not domiciled in Wisconsin at any time during the year revenue.wi.gov . A full-year Wisconsin resident is taxed on income from all sources, while a part-year resident is taxed on all income during the Wisconsin-resident period and Wisconsin-source income during the nonresident period.
