I've been working in Europe for nearly 2 years. I am retired Army officer. I moved to Milwaukee after retiring in Europe, but only to take the time necessary to deal with family issues. I accepted the job with a US company, working in Europe, in May 99. My wife remained in Milwaukee due to some medical issues. I paid Wisconsin state tax for tax year 99, but changed my home of record back to Florida in Jan 00. Apparently the change did not take until the end of Jan 00, so my federal W2 form shows wages (taxable by the state???)of the equivalent to one month of my retired pay, plus one month of pay from my current job (but it does not indicate an amount of state taxes paid). And my wife works a part time job in Milwaukee. She will join me, once the medical situation permits.

My questions: First, do I have to file a Wisconsin tax return? (In 99 I claimed a tax refund in Wisconsin due to the fact that I had only been in the State 4 months of 99, and did not intend to return, and was only there to deal with the family issues to start with). Second: Does my wife have to fill out a state tax return?