Who must file a Wisconsin individual income tax return?

Refer to the table to see if you are required to file a return for 2011.

Filing Status	Age as of December 31, 2011	You must file if your gross income (or total gross income of husband and wife) during 2011 was:
Single	Under 65	$10,110 or more
	65 or older	$10,360 or more
Married-filing joint return	Both spouses under 65	$18,340 or more
	One spouse 65 or older	$18,590 or more
	Both spouses 65 or older	$18,840 or more
Married-filing separate return	Any age	$9,000 or more (applies to each spouse individually - must use Form 1)
Head of household	Under 65	$12,850 or more
	65 or older	$13,100 or more

Other Filing Requirements

Even if your income is less than the amounts shown on the table, you must file a return for 2011 if:

You could be claimed as a dependent on someone else's return and either of the following applies:

• You had gross income of more than $950 which included at least $301 of unearned income, or
  
  
• You had gross income (unearned income and earned income combined) of more than
  
  
  • $9,410 if single
  • $12,150 if head of household
  • $16,940 if married filing jointly
  • $8,050 if married filing separately

  Unearned income includes taxable interest, dividends, and taxable scholarship and fellowship grants not reported on a W-2. Earned income includes wages, tips, and taxable scholarship and fellowship grants reported on a W-2.

• You claimed Wisconsin advance earned income credit through your employer.

• You owe a penalty on an IRA, retirement plan, Coverdell education saving account, or Archer medical savings account.

• You were a nonresident or part-year resident of Wisconsin for 2011 and your gross income was $2,000 or more. If you were married, you must file a return if the combined gross income of you and your spouse was $2,000 or more.

Even if you do not have to file, you should file to get a refund if:

• You had Wisconsin income tax withheld from your wages.
  
  
• You paid estimated taxes for 2011.
  
  
• You claim the earned income credit or the veterans and surviving spouses property tax credit.