Live in Illinois, work in Wisconsin
Reciprocity agreement: you pay income tax only to your home state. Give your employer the work state's exemption form so it withholds for your home state instead.
State income tax: $4,805 a year
Living in Illinois and working in Wisconsin, you'd pay about $4,805 in state income tax on $100,000 of wages.
Reciprocity agreement: you pay income tax only to your home state. Give your employer the work state's exemption form so it withholds for your home state instead.
State tax at different salaries
| Wages | To WI | To IL | Total | If you worked in IL |
|---|---|---|---|---|
| $50,000 | $0 | $2,330 | $2,330 | $2,330 |
| $75,000 | $0 | $3,568 | $3,568 | $3,568 |
| $100,000 | $0 | $4,805 | $4,805 | $4,805 |
| $150,000 | $0 | $7,280 | $7,280 | $7,280 |
| $250,000 | $0 | $12,230 | $12,230 | $12,230 |
Single filer, all wages earned in Wisconsin, 2026 state tax rules, standard deductions. Local income taxes not included.
What to do
- Reciprocity: IL residents working in WI exempt from WI tax on wages; file Form W-220 (Nonresident Employee's Withholding Reciprocity Declaration).
- Keep a record of the days you work in each state, especially if you sometimes work from home.
Frequently asked questions
Do I pay Wisconsin income tax if I live in Illinois?
No. Under the reciprocity agreement you pay only Illinois. IL residents working in WI exempt from WI tax on wages; file Form W-220 (Nonresident Employee's Withholding Reciprocity Declaration).
Do I have to file taxes in both Illinois and Wisconsin?
Usually you file only one state return (a resident return in Illinois), though some states still require a nonresident return to get a refund of any wrongly withheld tax.
Will I be taxed twice?
No. Under the reciprocity agreement only Illinois taxes your wages: about $4,805 on $100,000.
Related
- Live in Wisconsin, work in Illinois
- Moving from Illinois to Wisconsin
- Moving from Wisconsin to Illinois
- Live in Illinois, work in Iowa
- Live in Illinois, work in Indiana
- Live in Illinois, work in Kentucky
- Live in Illinois, work in Missouri
Rules reviewed 2026-09-24 from state revenue departments and the Tax Foundation. Estimates only; confirm with each state's revenue department.