Live in Wisconsin, work in Minnesota
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.
- Wisconsin: Wisconsin Department of Revenue - Businesses (opens in new tab)
- Minnesota: Department of Revenue - Business Taxpayers (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 Wisconsin, ordinary employee wages and all workdays physically in Minnesota. 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 Wisconsin and working in Minnesota: about $5,277 on $100,000 of wages, $849 more than if you worked 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.
Tax guide and official sources: live in Wisconsin, work in Minnesota
Official agency starting points: Wisconsin tax agency (opens in new tab) · Minnesota 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 | Minnesota work state | Wisconsin home state |
|---|---|---|
| Tax before the modeled other-state credit | $5,277 | $4,428 |
| Modeled other-state credit subtracted | $0 | $4,428 |
| Tax after that credit | $5,277 | $0 |
Total: $5,277 + $0 = $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 Wisconsin, 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 MN | To WI | Modeled total | If 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
- Ask your employer to withhold Minnesota tax. If Wisconsin's tax is higher, withhold the difference for Wisconsin too (or make estimated payments) to avoid an underpayment penalty.
- File the Minnesota nonresident return first, then claim the credit for taxes paid to another state on your Wisconsin 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 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?
The modeled state credit reduces overlap on eligible wages; separate local taxes or sourcing differences can still leave additional tax. 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
- Live in Minnesota, work in Wisconsin
- Moving from Wisconsin to Minnesota
- Moving from Minnesota to Wisconsin
- Live in Wisconsin, work in Iowa
- Live in Wisconsin, work in Illinois
- Live in Wisconsin, work in Michigan
Rules reviewed 2026-09-24 from state revenue departments and the Tax Foundation. Estimates only; confirm with each state's revenue department.