What is the difference between a resident and non-resident for tax purposes in Wisconsin?

In Wisconsin, the difference between a resident and non-resident for tax purposes lies in their residency status, specifically based on the amount of time they spend in the state. A resident is an individual who either lives in Wisconsin for the majority of the year or maintains a permanent home within the state. They are required to report their total income, regardless of where it was earned, on their Wisconsin tax return. On the other hand, a non-resident is someone who either does not live in Wisconsin at all or spends less than 183 days in the state during the tax year. Non-residents are only required to report income earned within Wisconsin on their state tax return. It is essential for taxpayers to determine their residency status correctly, as it affects their tax obligations in Wisconsin.