WI SB20

Married individuals who live apart from their spouse and cannot file jointly due to domestic abuse may claim the Wisconsin Earned Income Tax Credit on a separate return, effective for tax years beginning after December 31, 2024

Domestic abuse is defined as intentional infliction of physical pain, injury, or illness; intentional impairment of physical condition; first-, second-, or third-degree sexual assault; or physical acts causing reasonable fear of such conduct

Credit amounts are calculated as a percentage of the federal EITC the person would receive if considered unmarried: 4% for one qualifying child, 11% for two qualifying children, and 34% for three or more qualifying children

Qualifying children must share the same principal place of abode as the claimant