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Michiganworking inWisconsin
Reciprocity — home state withholds for you

Wisconsin

Work State Tax Rate
3.5%-7.65%
Withholding Starts
After $1,500 in income
Law Last Updated
Jul 3, 2025

Employee Obligations (Which Returns YOU Must File)

Michigan has a reciprocity agreement with Wisconsin. If your only income from Wisconsin is wages, salary, tips, or commissions, file your Michigan return only — no Wisconsin return needed. Give your Wisconsin employer your reciprocity form (MI-W4) each year.

Employer Obligations (What Your Employer Must Withhold & Remit)

Reciprocity applies. If the employee provides the reciprocity form (MI-W4), withhold Michigan tax instead of Wisconsin tax. Must still register for Wisconsin unemployment insurance. Register for Wisconsin withholding and unemployment. Must withhold Wisconsin tax from Minnesota residents working in Wisconsin. Unemployment applies to the first $14,000 of wages.

Reciprocity Agreement — File Home State Only for Wages

Michigan has a reciprocity agreement with Wisconsin. For wage income, you only need to file your Michigan return. Give your employer the reciprocity form (MI-W4) each year to avoid Wisconsin withholding.

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Row last reviewed: May 8, 2026Home state credit form: Schedule 1

This is general information, not tax or legal advice. Laws change frequently. Always consult a licensed CPA or tax attorney for your specific situation. All information researched as of March 21, 2026.