2025 Wisconsin State Tax Deadlines
Wisconsin Individual income tax filing deadlines and extensions for 2025
If you are a resident or have been involved in business operations within Wisconsin, you might be required to file Wisconsin State taxes. Wisconsin maintains a progressive income tax structure with rates ranging from 3.5% to 7.65% for 2025, while offering unique features like the Pass-Through Entity Tax election. This comprehensive guide outlines the key tax deadlines and considerations applicable to Wisconsin in 2025.
Wisconsin business tax deadlines for 2025
C Corporations' deadlines and requirements
C Corporations in Wisconsin must file and pay Corporate Income Taxes by April 15, 2026.
Filing requirements include:
- Complete Form 4 (Wisconsin Corporation Franchise or Income Tax Return)
- File online with the Wisconsin Department of Revenue
- File by mail must be postmarked by the due date
- Payment must be made by April 15, 2026
Extension to file taxes in Wisconsin for 2025
The Extension Deadline for Wisconsin Corporate income tax returns is November 15, 2026. Wisconsin automatically grants a seven-month extension on filing Corporate income tax returns without requiring separate forms. This is an extension to FILE, not an extension to PAY—payment is still due April 15, 2026.
Pass-through entities
Wisconsin S Corporations and Partnerships tax deadlines for 2025
S Corporations and Partnerships must file in Wisconsin by March 15, 2026.
Required forms include:
- Form 5S (S Corporation Franchise or Income Tax Return)
- Form 3 (Partnership Return of Income)
Extension to file S Corporations and Partnerships taxes in Wisconsin for 2025
Wisconsin automatically grants a seven-month extension on filing S Corporation income tax returns and a six-month extension on filing Partnership income tax returns. The Extension Deadlines are October 15, 2026, for S Corporations and September 15, 2026, for Partnerships. This is an extension to FILE, not an extension to PAY—payment is still due March 15, 2026.
Wisconsin Individual tax considerations for 2025
Filing requirements and income thresholds
Wisconsin Individuals must file a State income tax return if they meet specific gross income thresholds that vary by filing status and age.
The 2025 gross income filing thresholds are:
- $13,810 for Single filers under 65
- $15,010 for Single filers 65 and older
- $20,160 for Married Filing Jointly (both under 65)
- $21,360 for Married Filing Jointly (one spouse 65 or older)
- $22,560 for Married Filing Jointly (both spouses 65 or older)
Estimated tax deadline for Wisconsin 2025
Estimated tax payments are due:
- April 15, 2025
- June 16, 2025
- September 15, 2025
- January 15, 2026
See Form 1ES Instructions for the amount to pay with each voucher.
Who must make estimated payments
You must make Wisconsin estimated income tax payments during 2025 if your Wisconsin tax liability will exceed $500 for the year and your withholdings and credits are insufficient. This is particularly important for:
- Self-employed Individuals and business owners
- Taxpayers with significant investment income
- Tax planning strategies for pass-through entity owners
Individual tax deadline for Wisconsin 2025
You must file and pay Individual Income Taxes in Wisconsin by April 15, 2026. Wisconsin accepts electronic filing through its Department of Revenue website, providing processing significantly faster than paper returns.
Available forms include:
- Form 1 (Full-Time Residents)
- Form 1NPR (Part-Year Residents and Non-Residents)
Extension to file taxes in Wisconsin for 2025
The Extension Deadline is October 15, 2026, to file your Wisconsin Individual Income tax return. Wisconsin will automatically grant a six-month extension on filing personal income taxes if a federal extension is filed. Wisconsin does not have its own separate extension application, so you must file a federal extension and attach it to the state return. This is an extension to FILE, not an extension to PAY—payment is still due April 15, 2026.
What Wisconsin tax professionals need to know
Several key considerations make Wisconsin's tax landscape unique for 2025. Wisconsin's progressive tax system requires careful planning, particularly for higher earners who may be subject to the top rate of 7.65%. The State offers significant opportunities through its Pass-Through Entity Tax (PTET) election and various savings strategies.
Pass-Through Entity Tax election opportunities
Wisconsin's PTET election represents one of the most significant tax planning opportunities available for eligible businesses. Key benefits include:
- Entity-level tax payment at 7.9% Corporate rate
- Federal deductibility as a business expense
- Circumvention of $10,000 federal SALT deduction limitation
- Enhanced cash flow benefits for owners
Electronic filing advantages
Wisconsin encourages electronic filing through its Department of Revenue system. Benefits include:
- Processing within four weeks versus longer for paper returns
- Direct deposit options for refunds
- Vehicle tax deduction calculations integrated into software
- Reduced errors through automatic calculations
Wisconsin's unique tax features for 2025
Pass-Through Entity Tax election details
The PTET election allows Partnerships, LLCs taxed as Partnerships, and S corporations to elect to pay Wisconsin income tax at the entity level. The election must be made each year by March 15, 2026, for calendar year entities using:
- Form 3 for Partnerships
- Form 5S for S corporations
Capital gains deductions
Wisconsin allows significant capital gains benefits, including:
- 30% deduction of net capital gains from long-term assets
- 60% deduction for long-term gains from farm assets
- Enhanced planning opportunities for home office asset sales
No estate tax advantage
Wisconsin does not impose an estate or inheritance tax, providing advantages for estate planning and wealth transfer strategies.
Special farmer provisions
If at least two-thirds of your gross income is derived from farming, you may pay estimated tax at any time on or before January 15, 2026. However, if farmers file their tax return on or before March 1, 2026, and pay the total tax at that time, they need not file an estimated tax.
Wisconsin tax credits and incentives
Business tax credits
Wisconsin offers numerous business tax credits, including:
- Research and Development Credit
- Manufacturing and Agriculture Credit
- Work opportunity tax credit opportunities
- Jobs Tax Credit for qualifying businesses
Individual tax benefits
Wisconsin provides various Individual tax benefits, including:
- Homestead Credit for eligible residents 62 and older
- Child and dependent tax credits enhancements
- Retirement income exclusions for qualifying taxpayers
- First-time homebuyer savings account deductions
Sources
- Wisconsin Department of Revenue Individual Filing Information
- Wisconsin Department of Revenue Due Date Calendar
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The material discussed on this page is meant for general illustration and/or informational purposes only and is not to be construed as investment, tax, or legal advice. You must exercise your own independent professional judgment, recognizing that advice should not be based on unreasonable factual or legal assumptions or unreasonably rely upon representations of the client or others. Further, any advice you provide in connection with tax return preparation must comply in full with the requirements of IRS Circular 230.
Please note that if any due date falls on a federal or state holiday or weekend, it may be adjusted to the next business day. Always verify current deadlines with the appropriate tax professional and authorities.
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