Wisconsin Tax Form 1A is usable for filing purposes if you:
- Were single all year or married and file a joint return or file as head of household, AND
- Were a Wisconsin resident all year, AND
- Have income only from wages, salaries, tips, taxable scholarships and fellowships, interest, dividends, capital gain distributions, unemployment compensation, social security, pensions, annuities, and IRAs, AND
- Have no adjustments to income (except deductions for educator expenses, an IRA, or student loan interest), AND
- Are not claiming credit for itemized deductions, tax paid to another state, historic rehabilitation, venture capital, or repayment of income previously taxed, AND
- Are not subject to a Wisconsin penalty on an IRA, qualified retirement plan, or Coverdell education or medical savings account


