Live in Wisconsin, Work in Kansas: Which State Taxes Your Paycheck?
Answer
Expect withholding in Kansas and a return in both. Wisconsin and Kansas hold no reciprocal agreement, so the overlap is resolved after the fact: Kansas taxes the Kansas-source wages, and your Wisconsin resident return claims a credit for that tax against the Wisconsin liability on the same income.
Last verified
Without an agreement between Wisconsin and Kansas, the overlap is handled after the fact rather than prevented. That is why the filing order matters: the Kansas figure is an input to the Wisconsin return, so completing Wisconsin first means doing it twice.
A Wisconsin resident taxed by another state on the same income claims the credit for taxes paid to other states on Schedule OS. The credit is capped at the Wisconsin tax on that income, so it removes the double tax but never refunds the excess when the other state charges more.
What you file
- 1Nonresident return · KansasForm K-40 with Schedule S Part B
File the Kansas nonresident return FIRST — you need the Kansas tax figure before you can complete Wisconsin.
- 2Resident return · WisconsinSchedule OS
File a Wisconsin resident return reporting all income, then claim the credit for tax paid to Kansas. The credit is capped at what Wisconsin would have charged on that same income, so if Kansas taxes it at a higher rate the difference is not refunded.
The two states, side by side
| Wisconsin | Kansas | |
|---|---|---|
| Taxes wages | Yes — graduated | Yes — graduated |
| Reciprocity partners | 4 (Form W-220) | None |
| Convenience rule | No | No |
| Nonresident return | Form 1NPR | Form K-40 with Schedule S Part B |
| Credit for other-state tax | Schedule OS | Form K-40 (credit for taxes paid to other states) |
| Nonresident safe harbour | Dollar floor published | None published |
| Local income tax | No | No |
| Revenue department | Wisconsin Department of Revenue | Kansas Department of Revenue |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Kansas and working in Wisconsin gives:Both states — credit offsets the double tax.
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.
- Remote worker: Wisconsin → KansasHome state only
- 1099 contractor: Wisconsin → KansasHome state, plus the client state if you work there
- Moved mid-year: Wisconsin → KansasTwo part-year returns
Other Wisconsin pairs
Questions people actually ask
I live in Wisconsin and work in Kansas. Which state takes the tax out of my paycheck?
Expect withholding in Kansas and a return in both. Wisconsin and Kansas hold no reciprocal agreement, so the overlap is resolved after the fact: Kansas taxes the Kansas-source wages, and your Wisconsin resident return claims a credit for that tax against the Wisconsin liability on the same income.
Which state should my employer be withholding for?
Kansas. The wages are sourced to Kansas, so Kansas withholding is correct and there is no Wisconsin withholding to set up.
Will I end up paying tax twice on the same income?
Not twice over, but you will pay the higher of the two rates. Wisconsin gives residents a credit for tax paid to Kansas on the same income, claimed on Schedule OS. The credit is capped at the Wisconsin tax on that income, so if Kansas taxes it more heavily the excess is not refunded by either state.
How current is this?
The Wisconsin and Kansas rules on this page were last checked against Wisconsin Department of Revenue and Kansas 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
- Kansas Department of Revenue — individual income taxaccessed 2026-08-07