Commuter taxes 2026

Live in Minnesota, work in Wisconsin

No reciprocity: you file a nonresident return in the work state and pay its tax. Your home state gives a credit for that tax, so you pay the home state only if its tax is higher.

State income tax: $5,277 a year

Living in Minnesota and working in Wisconsin, you'd pay about $5,277 in state income tax on $100,000 of wages.

No reciprocity: you file a nonresident return in the work state and pay its tax. Your home state gives a credit for that tax, so you pay the home state only if its tax is higher.

Tax to Wisconsin
$4,428
nonresident
Tax to Minnesota
$849
resident, after credit
Total state tax
$5,277
State returns to file
2

State tax at different salaries

WagesTo WITo MNTotalIf 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

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?

Not on the same state-level wages. 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

Rules reviewed 2026-09-24 from state revenue departments and the Tax Foundation. Estimates only; confirm with each state's revenue department.