Sorry you didn't ask about that when you were preparing your taxes.
For an undergraduate student, who is a dependent of parents , but going to college and earning money on the side in a state different from the parents....the student would file a nonresident tax return for college state (MN in your case) and a resident tax return for the whole year in your resident state (WI in your case). Then the tax credit in WI for taxes paid to MN does apply.
This is SOP for dependent/undergraduate students in all states, except when the two states involved have a reciprocal tax agreement. ( WI and MN do not have one...used to many years ago, but no longer).
Non-dependent graduate students, age 24 or older, might not follow the same procedures...but it sometimes isn't clear for them.
The 183 day rule usually apples only to independent adults...not to dependents who are undergraduate students in a state different from their parents.
Amending her MN (if it was a part year MN tax return?) , and WI tax returns for this situation might be appropriate.....kind of hard to tell since she might have received all the MN withholding back anyhow....and if she still does get a full refund with an amended MN tax return, then there still would be no WI credit for taxes paid to MN, since the credit for WI only applies for the $$ MN keeps. IF that is the case, then a WI amended tax return would not be needed as long as she filed WI as a full-year resident.
____________*Answers are correct to the best of my knowledge when posted, but should not be considered to be legal or official tax advice.*
