AB768-SA44,4,2215
71.05
(22) (do)
Deduction limits; 1998 and thereafter. Except as provided in par.
16(f), for taxable years beginning on or after January 1, 1998, the Wisconsin standard
17deduction is whichever of the following amounts is appropriate. For a single
18individual who has a Wisconsin adjusted gross income of less than $8,030, the
19standard deduction is $5,560. For a single individual who has a Wisconsin adjusted
20gross income of at least $8,030 but not more than $54,390, the standard deduction
21is the amount obtained by subtracting from $54,390 11.993% of Wisconsin adjusted
22gross income in excess of $8,030 but not less than $0. For a single individual who has
23a Wisconsin adjusted gross income of more than $54,390, the standard deduction is
24$0. For a head of household who has a Wisconsin adjusted gross income of less than
25$8,030, the standard deduction is $7,530. For a head of household who has a
1Wisconsin adjusted gross income of at least $8,030 but not more than $26,750, the
2standard deduction is the amount obtained by subtracting from $7,530 22.517% of
3Wisconsin adjusted gross income in excess of $8,030 but not less than $0. For a head
4of household who has a Wisconsin adjusted gross income of more than $26,750, the
5standard deduction shall be calculated as if the head of household were a single
6individual. For a married couple filing jointly that has an aggregate Wisconsin
7adjusted gross income of less than $10,700, the standard deduction is $9,520. For
8a married couple filing jointly that has an aggregate Wisconsin adjusted gross
9income of at least $10,700 but not more than $58,850, the standard deduction is the
10amount obtained by subtracting from $9,520 19.772% of aggregate Wisconsin
11adjusted gross income in excess of $10,700 but not less than $0. For a married couple
12filing jointly that has an aggregate Wisconsin adjusted gross income of more than
13$58,850, the standard deduction is $0. For a married individual filing separately
14who has a Wisconsin adjusted gross income of less than $5,080, the standard
15deduction is $4,530. For a married individual filing separately who has a Wisconsin
16adjusted gross income of at least $5,080 but not more than $27,970, the standard
17deduction is the amount obtained by subtracting from $4,530 19.79% of Wisconsin
18adjusted gross income in excess of $5,080 but not less than $0. For a married
19individual filing separately who has a Wisconsin adjusted gross income of more than
20$27,970, the standard deduction is $0. The secretary of revenue shall prepare a table
21under which deductions under this paragraph shall be determined. That table shall
22be published in the department's instructional booklets.".