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Controlling Your Taxes Your State Tax Obligations Wisconsin Taxes on Business Income in Wisconsin Personal Income Tax in Wisconsin
Controlling Your Taxes Your State Tax Obligations Wisconsin Taxes on Business Income in Wisconsin Personal Income Tax in Wisconsin
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If you are a resident or nonresident of Wisconsin and receive taxable income individually from property owned or business transacted in Wisconsin, you are subject to tax on net income. Therefore, if you are operating your business as an S corporation, partnership, limited liability company, or sole proprietorship, you will be subject to a personal income tax on your business income that passes through to you.
The following rates apply for the 2008 tax year to the amount of income over the exempted amount:
| Married Persons Filing Jointly | |
|---|---|
| Taxable Income | Tax Rate |
| $0 to $12,930 | 4.6% |
| Over $12,930 to $25,860 | $594.78 plus 6.15% on all taxable income over $12,930 |
| Over $25,860 to $190,210 | $1,389.98 plus 6.5% on all taxable income over $25,860 |
| Over $193,950 | $12,315.83 plus 6.75% on all taxable income over $193,950 |
| Married Persons Filing Separately | |
|---|---|
| Taxable Income | Tax Rate |
| $0 to $6,470 | 4.6% |
| Over $6,470 to $12,930 | $297.62 plus 6.15% on all taxable income over $6,470 |
| Over $12,930 to $96,980 | $694.91 plus 6.5% on all taxable income over $12,930 |
| Over $96,980 | $6,158.16 plus 6.75% on all taxable income over $96,980 |
| Single Individuals, Fiduciaries, and Heads of Households | |
|---|---|
| Taxable Income | Tax Rate |
| $0 to $9,700 | 4.6% |
| Over $9,700 to $19,400 | $446.20 plus 6.15% on all taxable income over $9,700 |
| Over $19,400 to $145,460 | $1,042.75 plus 6.5% on all taxable income over $19,400 |
| Over $145,460 | $9,236.65 plus 6.75% on all taxable income over $145,460 |
