{
  "$comment": "Wisconsin 2026: four brackets (3.5%-7.65%), sliding-scale standard deduction, $700 exemptions; no employee payroll programmes.",
  "country": "us",
  "jurisdiction": "us-wi",
  "taxYear": "2026",
  "period": {
    "start": "2026-01-01",
    "end": "2026-12-31",
    "tz": "America/Chicago"
  },
  "status": "provisional",
  "engine": "us-payroll@1",
  "currency": "USD",
  "revision": 1,
  "params": {
    "incomeTax": {
      "kind": "brackets",
      "incomeBase": "stateWages",
      "brackets": {
        "single": [
          {
            "upTo": "15110",
            "rate": "0.035"
          },
          {
            "upTo": "51950",
            "rate": "0.044"
          },
          {
            "upTo": "332720",
            "rate": "0.053"
          },
          {
            "upTo": null,
            "rate": "0.0765"
          }
        ],
        "mfj": [
          {
            "upTo": "20150",
            "rate": "0.035"
          },
          {
            "upTo": "69260",
            "rate": "0.044"
          },
          {
            "upTo": "443630",
            "rate": "0.053"
          },
          {
            "upTo": null,
            "rate": "0.0765"
          }
        ],
        "mfs": [
          {
            "upTo": "10080",
            "rate": "0.035"
          },
          {
            "upTo": "34630",
            "rate": "0.044"
          },
          {
            "upTo": "221820",
            "rate": "0.053"
          },
          {
            "upTo": null,
            "rate": "0.0765"
          }
        ],
        "hoh": [
          {
            "upTo": "15110",
            "rate": "0.035"
          },
          {
            "upTo": "51950",
            "rate": "0.044"
          },
          {
            "upTo": "332720",
            "rate": "0.053"
          },
          {
            "upTo": null,
            "rate": "0.0765"
          }
        ]
      },
      "deductions": [
        {
          "type": "fixed",
          "id": "standard-deduction",
          "label": "Sliding-scale standard deduction",
          "amount": {
            "single": "13960",
            "mfj": "25840",
            "mfs": "12280",
            "hoh": "13960"
          },
          "phaseout": {
            "single": {
              "threshold": "20120",
              "rate": "0.12",
              "floor": "0"
            },
            "mfj": {
              "threshold": "29040",
              "rate": "0.19778",
              "floor": "0"
            },
            "mfs": {
              "threshold": "13780",
              "rate": "0.19778",
              "floor": "0"
            },
            "hoh": {
              "threshold": "20120",
              "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": "4070"
          },
          "phaseout": {
            "single": {
              "threshold": "0",
              "rate": "0",
              "floor": "0"
            },
            "mfj": {
              "threshold": "0",
              "rate": "0",
              "floor": "0"
            },
            "mfs": {
              "threshold": "0",
              "rate": "0",
              "floor": "0"
            },
            "hoh": {
              "threshold": "20120",
              "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/TaxForms2026/2026-Form1-ES-Inst.pdf",
      "title": "Wisconsin 2026 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/TaxForms2026/2026-Form1-ES-Inst.pdf",
      "title": "State personal income tax on wages computed by rate schedule — 2026 Form 1-ES instructions: 2026 Tax Rate Schedules for full-year residents (single/HoH 15,110/51,950/332,720; MFJ 20,150/69,260/443,630; MFS 10,080/34,630/221,820)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.brackets",
      "url": "https://www.revenue.wi.gov/TaxForms2026/2026-Form1-ES-Inst.pdf",
      "title": "2026 Form 1-ES instructions: 2026 Tax Rate Schedules for full-year residents (single/HoH 15,110/51,950/332,720; MFJ 20,150/69,260/443,630; MFS 10,080/34,630/221,820)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.deductions",
      "url": "https://www.revenue.wi.gov/TaxForms2026/2026-Form1-ES-Inst.pdf",
      "title": "2026 Form 1-ES: 2026 standard deduction schedules (single 13,960 less 12% over 20,120; MFJ 25,840 less 19.778% over 29,040; MFS 12,280 less 19.778% over 13,780; HoH 18,030 less 22.515% over 20,120 until 58,827 then the single schedule) and $700 exemptions",
      "retrieved": "2026-10-07",
      "note": "HoH modelled as the single schedule plus $4,070 extra tapering at 10.515% from $20,120 (reaches zero at $58,827, exactly where the schedule switches to the single amount)."
    },
    {
      "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"
    }
  ]
}