Live in Michigan, work in Wisconsin
Reciprocity agreement: covered employee wages are subject to state income tax only in your home state. Give your employer the work state's exemption form and arrange home-state withholding. County and city taxes require a separate check.
Official tax guidance for both states
Check withholding, filing requirements and current forms with each state's tax agency.
- Michigan: Department of Treasury - Business Taxes (opens in new tab)
- Wisconsin: Wisconsin Department of Revenue - Businesses (opens in new tab)
Agency directory checked 2026-10-01 against the IRS state-government directory. This verifies the agency links, not an individual tax result. Use forms for the year you are filing.
Before you use this estimate
This model assumes a full-year resident of Michigan, ordinary employee wages and all workdays physically in Wisconsin. Check exemption eligibility before treating a work-state amount of $0 as your own result. Withholding is a prepayment, not final tax liability. Other income, a move during the year, remote work and separate local taxes or credits can change the result.
Wage-exemption conditions: MI residents working in WI exempt from WI tax on wages; file Form W-220 (Nonresident Employee's Withholding Reciprocity Declaration).
State income tax: $3,999 a year
Modeled annual state income tax for living in Michigan and working in Wisconsin: about $3,999 on $100,000 of wages.
Reciprocity agreement: covered employee wages are subject to state income tax only in your home state. Give your employer the work state's exemption form and arrange home-state withholding. County and city taxes require a separate check.
Conditions for this pair: MI residents working in WI exempt from WI tax on wages; file Form W-220 (Nonresident Employee's Withholding Reciprocity Declaration).
Tax guide and official sources: live in Michigan, work in Wisconsin
Official agency starting points: Michigan tax agency (opens in new tab) · Wisconsin tax agency (opens in new tab). These directory links identify the selected states' agencies, not your filing obligations. Check their individual-tax guidance and forms for the year you are filing.
This is the usual filing pattern, not a determination that you must file. Filing thresholds, age or dependent status, other income and withholding refunds can change which returns you need.
How this $100,000 estimate adds up
These steps follow the selected home, work state, salary and filing status. They reconcile the model's annual liability, not the amounts withheld from your paycheck.
| Step | Wisconsin work state | Michigan home state |
|---|---|---|
| Tax before the modeled other-state credit | $0 | $3,999 |
| Modeled other-state credit subtracted | $0 | $0 |
| Tax after that credit | $0 | $3,999 |
Total: $0 + $3,999 = $3,999 a year. Amounts are rounded for display. Work-state wage exemptions, when applicable, are already reflected in the first row; they are not an other-state credit.
No other-state credit is subtracted in this selected scenario. Included county components stay in these amounts; excluded local taxes and credits stay excluded. Federal income tax, payroll programs and refund eligibility are outside this reconciliation.
State tax at different salaries
| Wages | To WI | To MI | Modeled total | If you worked in MI |
|---|---|---|---|---|
| $50,000 | $0 | $1,874 | $1,874 | $1,874 |
| $75,000 | $0 | $2,937 | $2,937 | $2,937 |
| $100,000 | $0 | $3,999 | $3,999 | $3,999 |
| $150,000 | $0 | $6,124 | $6,124 | $6,124 |
| $250,000 | $0 | $10,374 | $10,374 | $10,374 |
Single filer, all wages earned in Wisconsin, 2026 state tax rules, standard deductions. Local income taxes not included.
What to do
- Reciprocity: MI 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.
Local income taxes
- Michigan: 24 cities levy income tax; nonresident rate is typically half the resident rate (e.g., Detroit 2.4% resident / 1.2% nonresident; Grand Rapids 1.5%/0.75%). Applies to commuters from reciprocity states too.
Frequently asked questions
Do I pay Wisconsin income tax if I live in Michigan?
If you qualify for the wage-reciprocity exemption, no Wisconsin state income tax on covered employee wages: under reciprocity Michigan taxes them. City and county taxes require a separate check. MI 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 Michigan and Wisconsin?
Usually you file only one state return (a resident return in Michigan), though some states still require a nonresident return to get a refund of any wrongly withheld tax.
Will I be taxed twice?
Not at the state level on covered wages: under reciprocity Michigan taxes them, about $3,999 on $100,000 in this model. The estimate includes resident county tax where modeled; other local taxes or credits are separate.
Related
- Live in Wisconsin, work in Michigan
- Moving from Michigan to Wisconsin
- Moving from Wisconsin to Michigan
- Live in Michigan, work in Indiana
- Live in Michigan, work in Ohio
Rules reviewed 2026-09-24 from state revenue departments and the Tax Foundation. Estimates only; confirm with each state's revenue department.