Wisconsin Tax Form 1 is required to be filed if you:
- Were a Wisconsin resident all year, AND
- Were married and file a separate return, or were divorced during the year OR
- Have income which may not be reported on Form WI-Z or 1A (such as capital gain, rental, farm, or business income) OR
- Claim adjustments to income (such as for alimony paid, tuition expense, or disability income exclusion) OR
- Claim credit for itemized deductions, tax paid to another state, historic preservation, venture capital, or repayment of income previously taxed OR
- Are subject to a Wisconsin penalty on an IRA, qualified retirement plan, or Coverdell education or medical savings account OR
- Are subject to the alternative minimum tax


