WI Resident/IN Student

gordon532151 · ‎March 5, 2021

My son is a resident of WI but a student in Indiana. He worked during the school year and reported those wages on his WI state tax return. Do I need to file a tax return for Indiana as well?

MarilynG1 · ‎March 5, 2021

Indiana Filing Requirements state:

If you were a full-year nonresident of Indiana, but received any income from Indiana sources, you must file your Indiana income taxes.

Click this link for info on How to File a Non-Resident State Return.

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gordon532151 · ‎March 6, 2021

Even though he is a student and considered a full time resident of Wisconsin?

ToddL99 · ‎March 6, 2021

No, he does not have to file an IN tax return.

Indiana and Wisconsin have a reciprocal tax agreement. This means his IN earnings are only subject to WI tax and he doesn't have to file a IN tax return (unless his employer withheld IN tax)

A reciprocal agreement, also called reciprocity, is an agreement between two states that allows residents of one state to request exemption from tax withholding in the other (reciprocal) state. This can save you the trouble of having to file multiple state returns.

For additional information, see What is a state reciprocal agreement? and Which states have reciprocal agreements?