How to file
Complete both the WT-4A worksheet and the withholding agreement.
Provide one copy of the worksheet and the withholding agreement to your
employer. Mail another copy to the Department of Revenue within 10 days
after the WT-4A is filed with your employer.
If you do not send a copy of Form WT-4A (including the worksheet) to the
dep ar tme nt wi thin 10 days, th e law provi de s fo r a $10 pena lt y to be i mp osed
against you.
Expiration date of Form WT-4A
Form WT-4A will expire on April 30, 2020 for 2019 calendar year filers.
Calen dar year filers should place an “X” in the April 30, 2020 box on
Form WT-4A. For fiscal year filers, the agreement will expire on the last
day of the fourth month following the close of their fiscal year. Fiscal year
filers should enter the appropriate expiration date in the space provided on
Form WT-4A and place an “X” in the box.
How to amend your agreement
If you have already filed Form WT-4A and you have a substantial increase
or decrease in your 2019 estimated tax liability, you should fill out a new
Form WT-4A. Write the word “AMENDED” at the top of the new form. File one
copy of the amended Form WT-4A with your employer and mail one copy to
the Department of Revenue within 10 days after it is filed with your employer.
Revocation and penalties
If the department determines that the amount to be withheld per the
Employee Withholding Agreement, Form WT-4A, is insufficient, the depart-
me nt m ay void t he a g re eme nt by n ot if ic at ion to t h e em ploy er a nd e mp l oye e.
If an employee enters into an agreement with the intent to defeat or evade
the proper withholding of tax, the employee will be subject to a penalty
equal to the difference between the amount required to be withheld and the
am ou nt ac t ua lly w it h he ld f or t he p er i o d t hat th e ag re em ent was i n e f f ec t . Any
e m p l o ye e w h o w i l l f u l l y s u p p li e s a n e m p l o y e r w it h f a l s e o r f r a u d u l en t i n f o r ma -
tion regard ing an Employee Withholding Agreement with the intent to defeat
or evade the proper withholding of tax may be imprisoned not more than
6 months, or fined not more than $500 plus the cost of prosecution, or both.
Completing the worksheet for the Employee Withholding Agreement
Line 2. Refer to the Wisconsin income reported on line 13 of Form 1, line 12
of Form 1A, line 1 of Form WI-Z or line 32 of Form 1NPR of your Wisconsin
income tax return. Your 2019 Wisconsin estimated income should be
computed in the same manner as you computed your 2018 Wisconsin
income, taking into account any changes you expect to occur in 2019.
Line 3. Your exemptions are $700 for yourself, $700 for your spouse if
filing a joint return, and $700 for each dependent. Add $250 to the total if
you are 65 years of age or over and, add $250 if your spouse is 65 years
of age or over. (Exception: If you are claimed as a dependent on someone
else's return, you do not qualify for an exemption.) Nonresidents and
part-year residents prorate the standard deduction as follows: (1) Figure
your standard deduction using your federal adjusted gross income instead
of your Wisconsin income, and (2) prorate using the ratio of Wisconsin
i n c o m e t o f e d e r a l a d j u s te d g r o s s i n c o m e . E xe m p t i o n s m u s t a l s o b e p r o r a t e d
using the same ratio.
Line 6. Refer to a 2018 Wisconsin Form 1, Form 1A, Form WI-Z, or
Form 1NPR.
Where to get forms and assistance
You may obtain additional forms and assistance in preparing Form WT-4A
at the following Department of Revenue offices:
Appleton – 265 W Northland Avenue
• (920) 832-2727
Eau Claire – State Office Bldg, 718 W Clairemont Ave
• (715) 836-2811
Madison – 2135 Rimrock Road
• (608) 266-2486
Milwaukee – State Office Bldg, 819 N 6th St, Rm 408
• (414) 227-4000
Other offices open on a limited schedule are Green Bay and Wausau.
*Nonresidents and part-year residents must prorate the tax brackets
(amounts appearing in the rst two columns of the 2019 Tax Rate Schedules)
based on the ratio of their Wisconsin income to their federal adjusted gross
income. For example, for a single individual the tax brackets are $11,760,
$11,760, and $235,430. Assuming the individual has a ratio of 20%, the rst
$2,352 ($11,760 x .20) is taxed at 4%, the next $2,352 ($11,760 x .20) is taxed
at 5.84%, and the next $47,086 ($235,430 x .20) is taxed at 6.27%. Taxable
income over $51,790 ($258,950 x .20) is taxed at 7.65%.
2019 Tax Rate Schedules for Full-Year Residents*2019 Standard Deduction
$ 0 830 $ 15,659 $ 10,860
15,659 106,160 10,860 less 12% ....... $ 15,660
106,160 or over 0
Schedule for Single Taxpayers
but of the
over – not over – amount over –
If Wisconsin income is: The 2019 Standard
Deduction is:
Schedule for Head of Household
$ 50 30 $ 15,659 $ 14,030
15,659 45,807 14,030 less 22.515% $ 15,660
45,807 106,160 10,860 less 12% .......... 15,660
106,160 or over 0
but of the
over – not over – amount over –
If Wisconsin income is: The 2019 Standard
Deduction is:
Schedule for Married Filing Jointly
but of the
over – not over – amount over –
If Wisconsin income is: The 2019 Standard
Deduction is:
$ 50 30 $ 22,599 $ 20,110
22,599 124,279 20,110 less 19.778% $ 22,600
124,279 or over 0
Schedule for Married Filing Separately
but of the
over – not over – amount over –
If Wisconsin income is: The 2019 Standard
Deduction is:
$50 830 $ 10,729 $ 9,550
10,729 59,016 9,550 less 19.778% $ 10,730
59,016 or over 0
Schedule A
– Single, Head of Household, Estates and Trusts
but of the
over – not over – amount over –
If taxable income is: The 2019
Gross Tax is:
$ 0 30 $ 11,760 $ 4.00% ...... $ 0
11,760 23,520 470.40 + 5.84% ............11,760
23,520 258,950 1,157.18 + 6.27% ........... 23,520
258,950 or over 15,918.65 + 7.65% ......... 258,950
Schedule B
– Married Filing Jointly
$ 50 830 $ 15,680 $ 4.00%........$ 0
15,680 31,360 627.20 + 5.84%.............15,680
31,360 345,270 1,542.91 + 6.27%.............31,360
345,270 or over 21,225.07 + 7.65%...........345,270
but of the
over – not over – amount over –
If taxable income is: The 2019
Gross Tax is:
Schedule C
– Married Filing Separately
$ 50 830 $ 7,840 $ 4.00%........$ 0
7,840 15,680 313.60 + 5.84%...............7,840
15,680 172,630 771.46 + 6.27%.............15,680
172,630 or over 10,612.22 + 7.65%...........172,630
but of the
over – not over – amount over –
If taxable income is: The 2019
Gross Tax is: