Moved from Wisconsin to Minnesota Mid-Year: Which State Tax Returns Do You File?
Answer
Both states want a return, but neither taxes the whole year. Moving from Wisconsin to Minnesota splits the tax year at the date your residency changed: a Wisconsin part-year return covers everything before it, a Minnesota part-year return everything after. Income is assigned by when it was received.
Last verified
Part-year returns are designed so that neither state taxes the whole year. The risk is not double taxation by default; it is misassigning income received near the move date, and losing the proration on deductions and credits.
What you file
- 1Part-year return · WisconsinForm 1NPR
File a Wisconsin part-year return covering the months you lived in Wisconsin. A part-year resident of Wisconsin reports the income received while a Wisconsin resident, plus any Wisconsin-source income received during the rest of the year, and prorates the deductions and credits to the residency period.
- 2Part-year return · MinnesotaForm M1 with Schedule M1NR
File a Minnesota part-year return covering the months you lived in Minnesota. A part-year resident of Minnesota reports the income received while a Minnesota resident, plus any Minnesota-source income received during the rest of the year, and prorates the deductions and credits to the residency period.
The two states, side by side
| Wisconsin | Minnesota | |
|---|---|---|
| Taxes wages | Yes — graduated | Yes — graduated |
| Reciprocity partners | 4 (Form W-220) | 2 (Form MWR) |
| Convenience rule | No | No |
| Nonresident return | Form 1NPR | Form M1 with Schedule M1NR |
| Part-year return | Form 1NPR | Form M1 with Schedule M1NR |
| Credit for other-state tax | Schedule OS | Schedule M1CR |
| Nonresident safe harbour | Dollar floor published | None published |
| Local income tax | No | No |
| Revenue department | Wisconsin Department of Revenue | Minnesota Department of Revenue |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Minnesota and working in Wisconsin gives:Two part-year returns.
Same two states, different situation
The withholding answer turns on how you are paid and where the work happens, not only on which two states are involved.
- W-2 commuter: Wisconsin → MinnesotaBoth states — credit offsets the double tax
- Remote worker: Wisconsin → MinnesotaHome state only
- 1099 contractor: Wisconsin → MinnesotaHome state, plus the client state if you work there
Other Wisconsin pairs
Questions people actually ask
I moved from Wisconsin to Minnesota mid-year. Do I have to file in both states?
Both states want a return, but neither taxes the whole year. Moving from Wisconsin to Minnesota splits the tax year at the date your residency changed: a Wisconsin part-year return covers everything before it, a Minnesota part-year return everything after. Income is assigned by when it was received.
How do I split my income between Wisconsin and Minnesota?
By when you received it, measured against the date your domicile actually changed. Income received while you were a Wisconsin resident belongs on the Wisconsin return and income received afterwards on the Minnesota return, with each state prorating your deductions, exemptions and credits to its own part of the year. Keep evidence of the move date — a lease, a closing statement, a licence issue date.
How current is this?
The Wisconsin and Minnesota rules on this page were last checked against Wisconsin Department of Revenue and Minnesota Department of Revenue on 2026-08-07. We re-check the full grid every December after state legislative sessions close, and re-check the convenience-of-the-employer states quarterly because that is where the rules move fastest.
Sources
Every fact above comes from the revenue department that publishes the rule. We do not cite secondary summaries, and we do not restate a figure we could not find at source.
- Wisconsin Department of Revenue — individual income taxaccessed 2026-08-07
- Minnesota Department of Revenue — individual income taxaccessed 2026-08-07