Live in Minnesota, work in Wisconsin
Without wage reciprocity, the work state may tax wages earned there. Your home state generally offers a limited credit for eligible tax paid on the same income. Filing requirements, credit limits and local taxes need a separate check.
Official tax guidance for both states
Check withholding, filing requirements and current forms with each state's tax agency.
- Minnesota: Department of Revenue - Business Taxpayers (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 Minnesota, 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.
State income tax: $5,277 a year
Modeled annual state income tax for living in Minnesota and working in Wisconsin: about $5,277 on $100,000 of wages.
Without wage reciprocity, the work state may tax wages earned there. Your home state generally offers a limited credit for eligible tax paid on the same income. Filing requirements, credit limits and local taxes need a separate check.
Tax guide and official sources: live in Minnesota, work in Wisconsin
Official agency starting points: Minnesota 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 | Minnesota home state |
|---|---|---|
| Tax before the modeled other-state credit | $4,428 | $5,277 |
| Modeled other-state credit subtracted | $0 | $4,428 |
| Tax after that credit | $4,428 | $849 |
Total: $4,428 + $849 = $5,277 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.
The modeled credit is applied in Minnesota, the home state. Actual eligibility and credit limits require the state instructions. 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 MN | Modeled total | If you worked in MN |
|---|---|---|---|---|
| $50,000 | $1,577 | $300 | $1,877 | $1,877 |
| $75,000 | $2,944 | $633 | $3,577 | $3,577 |
| $100,000 | $4,428 | $849 | $5,277 | $5,277 |
| $150,000 | $7,309 | $1,633 | $8,942 | $8,942 |
| $250,000 | $12,609 | $4,830 | $17,439 | $17,439 |
Single filer, all wages earned in Wisconsin, 2026 state tax rules, standard deductions. Local income taxes not included.
What to do
- Ask your employer to withhold Wisconsin tax. If Minnesota's tax is higher, withhold the difference for Minnesota too (or make estimated payments) to avoid an underpayment penalty.
- File the Wisconsin nonresident return first, then claim the credit for taxes paid to another state on your Minnesota resident return.
- 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 Minnesota?
Yes. Wisconsin taxes wages earned there by nonresidents. On $100,000 that's about $4,428.
Do I have to file taxes in both Minnesota and Wisconsin?
Usually yes: a nonresident return in Wisconsin and a resident return in Minnesota, where you claim a credit for the tax paid to Wisconsin. File the Wisconsin return first.
Will I be taxed twice?
The modeled state credit reduces overlap on eligible wages; separate local taxes or sourcing differences can still leave additional tax. Minnesota credits the tax you pay Wisconsin, so your total is about $5,277 on $100,000, compared with $5,277 if you also worked in Minnesota. Local city or county taxes may still apply.
Related
- Live in Wisconsin, work in Minnesota
- Moving from Minnesota to Wisconsin
- Moving from Wisconsin to Minnesota
- Live in Minnesota, work in Iowa
- Live in Minnesota, work in North Dakota
- Live in Minnesota, work in South Dakota
Rules reviewed 2026-09-24 from state revenue departments and the Tax Foundation. Estimates only; confirm with each state's revenue department.