3.085 Retirement plan distributions. (1) NON-

Official source

RESIDENTS. Employee annuity, pension, profit-sharing or stock bonus plan distributions, including self-employed retirement plan distributions, and distributions from qualified deferred compen- sation plans under ss. 401 (k), 403 (b) and 457 of the internal rev- enue code received by a person while a nonresident of Wisconsin shall be exempt from the Wisconsin income tax, regardless of whether any of these distributions may be attributable to personal services performed in Wisconsin. (2) RESIDENTS. Employee annuity, pension, profit-sharing or stock bonus plan distributions, including self-employed retire- ment plan distributions, and distributions from qualified deferred compensation plans under ss. 401 (k), 403 (b) and 457 of the in- ternal revenue code received by a person while a resident of Wis- consin shall be subject to the Wisconsin income tax, regardless of whether any of these distributions may be attributable to personal services performed outside of Wisconsin. Note: This section interprets s. 71.04 (1) (a), Stats. History: Cr. Register, March, 1978, No. 267, eff. 4-1-78; am. Register, June, 1990, No. 414, eff. 7-1-90.

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3.085 Retirement plan distributions. (1) NON-

Official source

RESIDENTS. Employee annuity, pension, profit-sharing or stock bonus plan distributions, including self-employed retirement plan distributions, and distributions from qualified deferred compen- sation plans under ss. 401 (k), 403 (b) and 457 of the internal rev- enue code received by a person while a nonresident of Wisconsin shall be exempt from the Wisconsin income tax, regardless of whether any of these distributions may be attributable to personal services performed in Wisconsin. (2) RESIDENTS. Employee annuity, pension, profit-sharing or stock bonus plan distributions, including self-employed retire- ment plan distributions, and distributions from qualified deferred compensation plans under ss. 401 (k), 403 (b) and 457 of the in- ternal revenue code received by a person while a resident of Wis- consin shall be subject to the Wisconsin income tax, regardless of whether any of these distributions may be attributable to personal services performed outside of Wisconsin. Note: This section interprets s. 71.04 (1) (a), Stats. History: Cr. Register, March, 1978, No. 267, eff. 4-1-78; am. Register, June, 1990, No. 414, eff. 7-1-90.