Register July 2023 No. 811
Chapter Tax 2
INCOME TAXATION, RETURNS, RECORDS AND GROSS INCOME
Tax 2.03 Corporation returns.
Tax 2.04 Information returns and wage statements.
Tax 2.07 Earned income tax credit.
Tax 2.08 Returns of persons other than corporations.
Tax 2.085 Claim for refund on behalf of a deceased taxpayer.
Tax 2.09 Reproduction of franchise or income tax forms.
Tax 2.10 Copies of federal returns, statements, schedules, documents, etc. to be filed with Wisconsin returns.
Tax 2.105 Notice by taxpayer of federal audit adjustments and amended returns.
Tax 2.11 Credit for sales and use tax paid on fuel and electricity.
Tax 2.12 Claims for refund and other amended returns.
Tax 2.30 Property located outside Wisconsin — depreciation and sale.
Tax 2.31 Compensation received by nonresident members of professional athletic teams.
Tax 2.32 Economic development surcharge — gross receipts defined.
Tax 2.39 Apportionment method.
Tax 2.41 Separate accounting method.
Tax 2.44 Permission to change basis of allocation.
Tax 2.45 Apportionment in special cases.
Tax 2.46 Apportionment of apportionable income of interstate air carriers.
Tax 2.465 Apportionment of apportionable income of interstate air freight forwarders affiliated with a direct air carrier.
Tax 2.47 Apportionment of apportionable income of interstate motor carriers.
Tax 2.475 Apportionment of apportionable income of interstate railroads and car line companies.
Tax 2.48 Apportionment of apportionable income of interstate pipeline companies.
Tax 2.49 Apportionment of apportionable income of interstate financial institutions.
Tax 2.495 Apportionment of apportionable income of interstate brokers-dealers, investment advisers, investment companies, and underwriters.
Tax 2.50 Apportionment of apportionable income of interstate public utilities.
Tax 2.502 Apportionment of apportionable income of interstate telecommunications companies.
Tax 2.505 Apportionment of apportionable income of interstate professional sports clubs.
Tax 2.60 Definitions relating to combined reporting.
Tax 2.61 Combined reporting.
Tax 2.62 Unitary business.
Tax 2.63 Controlled group election.
Tax 2.64 Alternative apportionment for combined groups including specialized industries.
Tax 2.65 Designated agent of combined group.
Tax 2.66 Combined estimated tax payments.
Tax 2.67 Combined returns.
Tax 2.85 Penalty for failure to produce records under s.
71.80 (9m), Stats.
Tax 2.87 Reduction of delinquent interest rate under s.
71.82 (2) (b), Stats.
Tax 2.89 Estimated tax requirements for short taxable years.
Tax 2.90 Withholding; wages.
Tax 2.91 Withholding; fiscal year taxpayers.
Tax 2.92 Withholding tax exemptions.
Tax 2.93 Withholding from wages of a deceased employee and from death benefit payments.
Tax 2.935 Reduction of delinquent interest rate under s.
71.82 (2) (d), Stats.
Tax 2.94 Tax-sheltered annuities.
Tax 2.95 Reporting of installment sales by natural persons and fiduciaries.
Tax 2.955 Credit for taxes paid to other states.
Tax 2.957 Relocated business credit or deduction.
Tax 2.96 Extensions of time to file corporation franchise or income tax returns.
Tax 2.98 Disaster area losses.
Tax 2.986 Registration of a business under s.
73.03 (69), Stats.
Tax 2.01
Tax 2.01
Residence. Individuals claiming a change of residence, i.e., domicile, from Wisconsin to another state shall file the “Residence Questionnaire," which is a part of the 1NPR income tax form, with the Wisconsin department of revenue by attaching it to their Wisconsin income tax return for the year they claim to have changed residence, and shall furnish other information the department may require.
Tax 2.01 Note
Note: Forms may be obtained from the department of revenue's web site at
www.revenue.wi.gov.
Tax 2.01 History
History: 1-2-56; r. (1); renum. (2) to be (1); renum. (3) to be (2) and am.,
Register, September, 1964, No. 105, eff. 10-1-64; am.
Register, February, 1975, No. 230, eff. 3-1-75; r. (1), renum. (2) and am.,
Register, July, 1987, No. 379, eff. 8-1-87; am.
Register, February, 1990, No. 410, eff. 3-1-90;
CR 19-141: am.
Register September 2020 No. 777, eff. 10-1-20.
Tax 2.02(1)(1)
Purpose. This section explains the reciprocity agreements between Wisconsin and other states.
Tax 2.02(2)
(2) Definitions. The following definitions pertain only to Wisconsin. Definitions of the same terms in other states may vary. In this section:
Tax 2.02(2)(a)
(a) “Personal service income" means all salaries, wages, commissions and fees earned by an employee and all commissions and fees earned by a self-employed person in the conduct of a profession or vocation. Personal service income does not include income derived from activities involving the substantial use of capital or labor of others.
Tax 2.02(2)(b)
(b) “Resident" means a natural person who is domiciled in this state.
Tax 2.02(3)(a)
(a) Under s.
71.05 (2), Stats., income earned by a nonresident individual for performing personal services in Wisconsin shall be excluded from Wisconsin gross income to the extent the individual's state of residence imposes an income tax on the personal service income, if the state of residence allows either of the following:
Tax 2.02(3)(a)1.
1. A similar exclusion for personal service income earned by individuals domiciled in Wisconsin while working in that state.
