{ "$comment": "Wisconsin 2025: four brackets (3.5%-7.65%), sliding-scale standard deduction, $700 exemptions; no employee payroll programmes.", "country": "us", "jurisdiction": "us-wi", "taxYear": "2025", "period": { "start": "2025-01-01", "end": "2025-12-31", "tz": "America/Chicago" }, "status": "provisional", "engine": "us-payroll@1", "currency": "USD", "revision": 1, "params": { "incomeTax": { "kind": "brackets", "incomeBase": "stateWages", "brackets": { "single": [ { "upTo": "14680", "rate": "0.035" }, { "upTo": "50480", "rate": "0.044" }, { "upTo": "323290", "rate": "0.053" }, { "upTo": null, "rate": "0.0765" } ], "mfj": [ { "upTo": "19580", "rate": "0.035" }, { "upTo": "67300", "rate": "0.044" }, { "upTo": "431060", "rate": "0.053" }, { "upTo": null, "rate": "0.0765" } ], "mfs": [ { "upTo": "9790", "rate": "0.035" }, { "upTo": "33650", "rate": "0.044" }, { "upTo": "215530", "rate": "0.053" }, { "upTo": null, "rate": "0.0765" } ], "hoh": [ { "upTo": "14680", "rate": "0.035" }, { "upTo": "50480", "rate": "0.044" }, { "upTo": "323290", "rate": "0.053" }, { "upTo": null, "rate": "0.0765" } ] }, "deductions": [ { "type": "fixed", "id": "standard-deduction", "label": "Sliding-scale standard deduction", "amount": { "single": "13560", "mfj": "25110", "mfs": "11930", "hoh": "13560" }, "phaseout": { "single": { "threshold": "19550", "rate": "0.12", "floor": "0" }, "mfj": { "threshold": "28210", "rate": "0.19778", "floor": "0" }, "mfs": { "threshold": "13390", "rate": "0.19778", "floor": "0" }, "hoh": { "threshold": "19550", "rate": "0.12", "floor": "0" } } }, { "type": "fixed", "id": "standard-deduction-hoh-extra", "label": "Head-of-household standard deduction above the single amount", "amount": { "single": "0", "mfj": "0", "mfs": "0", "hoh": "3960" }, "phaseout": { "single": { "threshold": "0", "rate": "0", "floor": "0" }, "mfj": { "threshold": "0", "rate": "0", "floor": "0" }, "mfs": { "threshold": "0", "rate": "0", "floor": "0" }, "hoh": { "threshold": "19550", "rate": "0.10515", "floor": "0" } } }, { "type": "perPerson", "id": "exemptions", "label": "Personal exemptions ($700 each)", "filer": { "single": "700", "mfj": "1400", "mfs": "700", "hoh": "700" }, "perDependent": "700" } ], "credits": [] }, "conformity": { "k401": true, "k403b": true, "k457": true, "hsa": true, "healthFsa": true, "dependentCareFsa": true, "section125": true }, "programmes": [] }, "rounding": { "unit": "0.01", "mode": "halfUp", "stage": "perLine" }, "knownCliffs": [], "notModelled": [ "Itemized deduction credit, school property tax credit, married couple credit (two earners), Wisconsin EITC and other credits", "Additional $250 exemption for age 65+", "Tax Table $100 bands below $100,000 (exact schedule tax used instead; differs by under $2)", "Subtractions other than payroll pre-tax items" ], "sources": [ { "field": "period", "url": "https://www.revenue.wi.gov/TaxForms2025/2025-Form1-Inst.pdf", "title": "Wisconsin 2025 calendar tax year", "retrieved": "2026-10-07" }, { "field": "rounding", "url": "https://www.revenue.wi.gov/TaxForms2025/2025-Form1-Inst.pdf", "title": "Wisconsin returns use the Tax Table below $100,000; MoneyOtter computes the exact rate-schedule tax and rounds half-up to the cent", "retrieved": "2026-10-07" }, { "field": "params.incomeTax.kind", "url": "https://www.revenue.wi.gov/TaxForms2025/2025-Form1-Inst.pdf", "title": "State personal income tax on wages computed by rate schedule — 2025 Form 1 instructions: Tax Computation Worksheet (5.3% less $586.44/$781.92/$390.96; 7.65% from $323,290/$431,060/$215,530) and Tax Table", "retrieved": "2026-10-07" }, { "field": "params.incomeTax.brackets", "url": "https://www.revenue.wi.gov/TaxForms2025/2025-Form1-Inst.pdf", "title": "2025 Form 1 instructions: Tax Computation Worksheet (5.3% less $586.44/$781.92/$390.96; 7.65% from $323,290/$431,060/$215,530) and Tax Table", "retrieved": "2026-10-07", "note": "Bands derived from the worksheet subtraction amounts (0.009 x (b1 + b2) = 586.44 etc.) and checked against Tax Table rows (e.g. single $25,500-25,600 = $992; MFJ $948; MFS $1,036): single/HoH 14,680/50,480/323,290; MFJ 19,580/67,300/431,060; MFS 9,790/33,650/215,530 (2025 Act 15 widened the 4.4% bracket)." }, { "field": "params.incomeTax.deductions", "url": "https://www.revenue.wi.gov/TaxForms2025/2025-Form1-Inst.pdf", "title": "2025 Form 1 instructions: 2025 Standard Deduction Table (pp. 35-37), Line 10 exemptions $700", "retrieved": "2026-10-07", "note": "Maximums 13,560/25,110/11,930/17,520 read from the table; phase-out starts (inferred from the table — the 2025 statutory thresholds are not printed) and rates (12% single from $19,550; 19.778% MFJ from $28,210 and MFS from $13,390; HoH 22.515% from $19,550 down to the single amount) reproduce every table row checked at the band midpoint (e.g. single $19,500-20,000 = 13,536; HoH $56,000-56,500 = 9,144; MFS $13,390-13,500 = 11,919) and match the 2026 statutory schedule shape. HoH = single schedule + $3,960 extra tapering at 10.515% (22.515% - 12%), which equals the statutory max(HoH formula, single amount) exactly." }, { "field": "params.incomeTax.incomeBase", "url": "https://www.revenue.wi.gov/TaxForms2025/2025-Form1-Inst.pdf", "title": "Form 1 line 1 federal AGI; Wisconsin income for a wages-only taxpayer = state wages", "retrieved": "2026-10-07" }, { "field": "params.incomeTax.credits", "url": "https://www.revenue.wi.gov/TaxForms2025/2025-Form1-Inst.pdf", "title": "No standard personal credit modelled (school property tax, married couple, itemized deduction, WI EITC credits excluded)", "retrieved": "2026-10-07" }, { "field": "params.conformity", "url": "https://www.revenue.wi.gov/TaxForms2025/2025-Form1-Inst.pdf", "title": "Wisconsin starts from federal AGI and follows the federal treatment of 401(k)/403(b)/457(b), HSA, FSA and cafeteria-plan amounts", "retrieved": "2026-10-07" }, { "field": "params.programmes", "url": "https://www.revenue.wi.gov/TaxForms2025/2025-Form1-Inst.pdf", "title": "No employee-paid Wisconsin payroll programme (UI employer-paid)", "retrieved": "2026-10-07" } ] }