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Schedule NR is completed by part-year and nonresident es- tates and trusts filing Form 2. Part I of Schedule NR is used to compute the Wisconsin taxable income of the estate or trust.
Part-year residents: ITA 114 states that any person who establishes residential ties in Canada or leaves Canada with an intention to settle somewhere else during a calendar year is considered a part-year resident.
Wisconsin has an income tax reciprocity agreement with Illinois, under which residents of one state that work in the other are required to file a tax return and pay taxes only in the state of legal residence.
A Nonresident is an individual that is not domiciled in Wisconsin at any time during the tax year. A Part-Year Resident is an individual that is domiciled in Wisconsin for part of the tax year.
A Resident is an individual that is domiciled in Wisconsin for the entire tax year. A Nonresident is an individual that is not domiciled in Wisconsin at any time during the tax year. A Part-Year Resident is an individual that is domiciled in Wisconsin for part of the tax year.
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Section 29.001(69) of the Wisconsin Statutes defines residency: Resident means a person who has maintained his or her place of permanent abode in this state for a period of 30 days immediately preceding his or her application for an approval.

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