Short answer. Wisconsin has reciprocal agreements with Illinois, Indiana, Kentucky and Michigan. A resident of one of them who works here gives the employer Form W-220 and pays income tax on covered wages at home.
Wisconsin at a glance
- Income tax on wages
- Yes
- Agreements named
- Illinois, Indiana, Kentucky and Michigan
- What's covered
- Income earned as an employee: wages, salaries and commissions (Indiana adds tips).
- Employee form
- Form W-220, Nonresident Employee's Withholding Reciprocity Declaration
- Nonresidents
- Not confirmed
- Resident credit
- Stated
- Convenience rule
- Not stated on the pages we read
- Agency
- Wisconsin Department of Revenue
Wisconsin's agreement partners
| Partner | Other side | Their form | Conditions | Check |
|---|---|---|---|---|
| Illinois | Names this state too | IL-W-5-NR | None beyond the general ones | Live there, work here |
| Indiana | Names this state too | WH-47 | None beyond the general ones | Live there, work here |
| Kentucky | Names this state too | 42A809 | None beyond the general ones | Live there, work here |
| Michigan | Names this state too | MI-W4 | None beyond the general ones | Live there, work here |
The form: W-220
Nonresident Employee's Withholding Reciprocity Declaration. A resident of Illinois, Indiana, Kentucky or Michigan files it with the Wisconsin employer.
Hiring in another state? Employer registration in Wisconsin, done for you, or a free bookkeeping health check.
"Form W-220, Nonresident Employee's Withholding Reciprocity Declaration, with their Wisconsin employers."
Conditions that apply to every partner
- Reciprocity applies only to income earned as an employee.
In the official words
"Wisconsin has reciprocity agreements with four states: Illinois, Indiana, Kentucky, and Michigan."
Credit for tax paid to other states
"Wisconsin allows a credit for the net income tax you pay to other states." Residents claim it on Schedule OS, Credit for Net Tax Paid to Another State, with Form 1.
Worth knowing
- For Wisconsin residents working in a reciprocal state, Publication 121 says: "Contact your employer or the reciprocal state's department of revenue to obtain the required form."
Not confirmed on the pages we read: how nonresidents are withheld from, a convenience of the employer rule, a days-in-state threshold.
Official sources
- Wisconsin Department of Revenue: Publication 121, Reciprocity (01/26) (checked November 2026)
- Wisconsin Department of Revenue: Working in Another State FAQs (checked November 2026)
General information, not tax advice. Checked November 2026 against the official pages listed above. Agreements, forms and thresholds change, and your own facts (where you lived, where you worked each day, other income) decide the answer; check with a tax professional for your situation. MCC Solutions is not a CPA firm and is not affiliated with any tax agency.
Questions about Wisconsin
Which states have a reciprocal agreement with Wisconsin?
Illinois, Indiana, Kentucky and Michigan. Wisconsin's page puts it this way: "Wisconsin has reciprocity agreements with four states: Illinois, Indiana, Kentucky, and Michigan."
Which form does a nonresident give a Wisconsin employer?
Form W-220, Nonresident Employee's Withholding Reciprocity Declaration. A resident of Illinois, Indiana, Kentucky or Michigan files it with the Wisconsin employer.
Are there conditions on the Wisconsin agreements?
Reciprocity applies only to income earned as an employee.
Do Wisconsin residents get credit for tax paid to another state?
"Wisconsin allows a credit for the net income tax you pay to other states." Residents claim it on Schedule OS, Credit for Net Tax Paid to Another State, with Form 1.
All states: reciprocity agreements by state · Live in one state, work in another · West Virginia