Commuter taxes 2026

Live in Wisconsin, work in Minnesota

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 Wisconsin and working in Minnesota, you'd pay about $5,277 in state income tax on $100,000 of wages, $849 more than if you worked 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.

Tax to Minnesota
$5,277
nonresident
Tax to Wisconsin
$0
resident, after credit
Total state tax
$5,277
State returns to file
2

State tax at different salaries

WagesTo MNTo WITotalIf you worked in WI
$50,000$1,877$0$1,877$1,577
$75,000$3,577$0$3,577$2,944
$100,000$5,277$0$5,277$4,428
$150,000$8,942$0$8,942$7,309
$250,000$17,439$0$17,439$12,609

Single filer, all wages earned in Minnesota, 2026 state tax rules, standard deductions. Local income taxes not included.

What to do

Frequently asked questions

Do I pay Minnesota income tax if I live in Wisconsin?

Yes. Minnesota taxes wages earned there by nonresidents. On $100,000 that's about $5,277.

Do I have to file taxes in both Wisconsin and Minnesota?

Usually yes: a nonresident return in Minnesota and a resident return in Wisconsin, where you claim a credit for the tax paid to Minnesota. File the Minnesota return first.

Will I be taxed twice?

Not on the same state-level wages. Wisconsin credits the tax you pay Minnesota, so your total is about $5,277 on $100,000, compared with $4,428 if you also worked in Wisconsin. 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.