Maintain a Domicile in Wisconsin
You are a legal Wisconsin resident for income tax purposes if you maintain a domicile in the state. This is true whether or not you are physically present in Wisconsin or living outside of the state.
To determine if you are a Wisconsin resident, you need to understand how a domicile works. A domicile is a person’s permanent home, also known as a “legal residence.” This means that you have the intention of returning and remaining permanently. This applies regardless of your absence for any period of time.
A person may be physically present or living in one place but maintain a domicile in another. However, you can only have one domicile at any point in time.
For more information on determining your Wisconsin state residency, click here.