Tax 2.04(3)(d)(d) The requirement to file Form 9b or a substitute form does not apply to persons other than corporations who do not deduct the payments in determining Wisconsin taxable income. Tax 2.04(4)(a)(a) Under s. 71.67 (4) (c), Stats., the administrator of the gaming commission’s lottery division shall file with the department a statement of winnings for each lottery prize of $2,000 or more paid in the preceding calendar year. Tax 2.04(4)(b)(b) Under s. 71.67 (5) (d), Stats., all persons licensed to sponsor and manage races under s. 562.05 (1) (b) or (c), Stats., shall file with the department a statement of winnings for each pari-mutuel wager payment of more than $1,000 paid in the preceding calendar year. Tax 2.04(4)(c)(c) The winnings required to be reported in pars. (a) and (b) shall be reported on federal Form W-2G or on an approved substitute form. As provided in sub. (6), the department may require such form be filed electronically. Tax 2.04 NoteNote: Forms W-2G or substitute forms not required to be filed electronically may be delivered in person to the Department of Revenue at 2135 Rimrock Road, Madison, Wisconsin or mailed to Wisconsin Department of Revenue, PO Box 8920, Madison, WI 53708-8920.
Tax 2.04(4)(e)(e) No extension of time for filing Forms W-2G or substitute forms to report payments of lottery prize winnings or pari-mutuel wager winnings may be allowed. Tax 2.04(5)(5) Disallowance of deductions. Items to be reported on Forms W-2, 1099-R, 9b or substitute forms may be disallowed as deductions from gross income if not properly reported. Tax 2.04(6)(a)(a) Under s. 71.80 (20), Stats., if a person is required to file 10 or more wage statements or 10 or more of any one type of information return with the department, the person shall file the statements or the returns electronically, by means prescribed by the department. Tax 2.04(6)(b)(b) If a payer participates in the combined federal/state filing program for Forms 1099, the department shall waive the requirement to file those Forms 1099 or comparable information returns electronically, unless the form reports Wisconsin withholding. Tax 2.04(6)(c)(c) The secretary of revenue may waive the requirement to file wage statements or information returns electronically when the secretary determines that the requirement causes an undue hardship, if the payer does all of the following: Tax 2.04(6)(c)1.1. Requests the waiver in writing at least 30 days before the due date for filing the wage statements or information returns using Form EFT-102, Electronic Filing or Electronic Payment Waiver Request. Tax 2.04(6)(c)2.2. Clearly indicates why the requirement causes an undue hardship. Tax 2.04(6)(d)(d) In determining whether the electronic filing requirement causes an undue hardship, the secretary of revenue may consider the following factors: Tax 2.04(6)(d)1.1. Unusual circumstances that may prevent the payer from filing electronically. Tax 2.04 NoteExample: The payer does not have access to a computer that is connected to the Internet.
Tax 2.04(7)(7) Combined filing program. Payers who participate in the combined federal/state filing program with the internal revenue service and report to the internal revenue service items which are required to be filed on Wisconsin Form 9b or a substitute form, are not required to file separate information returns for those items with the department of revenue, unless the form reports Wisconsin withholding. Tax 2.04 NoteNote: Under the combined federal/state filing program, the internal revenue service will forward information from the information returns to the department of revenue.
Tax 2.04 NoteNote: Subchapter XI of ch. 71, Stats., requires information returns (e.g. Form 1099-R and Form 1099-MISC) to be filed by January 31, regardless of whether the returns are filed directly with the department of revenue or indirectly through the internal revenue service’s combined federal/state filing program. Tax 2.04(8)(8) Electronic filing requirement for taxes withheld by pass-through entities. Tax 2.04(8)(a)(a) Except as provided in par. (b), the department may require a pass-through entity to electronically file its return for nonresident withholding taxes under s. 71.775, Stats. Tax 2.04(8)(b)(b) The secretary of revenue may waive the requirement to electronically file the return under par. (a) when the secretary determines that the requirement causes an undue hardship, if the pass-through entity does all of the following: Tax 2.04(8)(b)1.1. Requests the waiver in writing using Form EFT-102, Electronic Filing or Electronic Payment Waiver Request. Tax 2.04(8)(b)2.2. Clearly indicates why the requirement causes an undue hardship. Tax 2.04(8)(c)(c) In determining whether the electronic filing requirement causes an undue hardship, the secretary of revenue may consider the following factors: Tax 2.04(8)(c)1.1. Unusual circumstances that may prevent the pass-through entity from filing electronically. Tax 2.04 NoteExample: The pass-through entity does not have access to a computer that is connected to the Internet.
Tax 2.04 NoteNote: The requirement to file Wisconsin wage statements or information returns electronically for persons required to file 10 or more wage statements or 10 or more of any one type of information return with the department is effective January 1, 2018, as a result of the amendment of s. 71.80 (20), Stats., by 2017 Wis. Act 59. Tax 2.04 NoteNote: The requirement of payers to report lottery prize winnings and pari-mutuel wager winnings to the department is effective with winnings received by a payee on or after August 12, 1993, as a result of the creation of s. 71.67 (4) (c) and (5) (d), Stats., by 1993 Wis. Act 16. Tax 2.04 NoteNote: Section Tax 2.04 interprets ss. 71.26 (3) (e), 71.63 (3m), 71.65 (2), 71.67 (4) and (5), 71.68, 71.70, 71.71 (2), 71.72, 71.738 (2m), 71.74 (4) and 71.80 (20), Stats. Tax 2.04 HistoryHistory: 1-2-56; am. Register, September, 1964, No. 105, eff. 10-1-64, am. Register, February, 1975, No. 230, eff. 3-1-75; am. Register, September, 1977, No. 261, eff. 10-1-77; am. (1), (3), (4) and (6), cr. (7), Register, September, 1983, No. 333, eff. 10-1-83; r. and recr. Register, June, 1990, No. 414, eff. 7-1-90; r. and recr., Register, May, 1995, No. 473, eff. 6-1-95; emerg. am. (1) and (2) (d), cr. (1) (a) and (b), (2) (de), (dm) and (ds) and (8), eff. 12-28-05; CR 06-001: am. (1) and (2) (d), cr. (1) (a) and (b), (2) (de), (dm) and (ds) and (8), Register June 2006 No. 606, eff. 7-1-06; CR 10-095: am. (2) (intro.), (a) to (de), (dm) (intro.), 1., (ds) (intro.), 1., (e), (3) (intro.), (b), (4) (c), (d), (8) (a), (b) (intro.), 1., (c) (intro.), 1., r. and recr. (6) Register November 2010 No. 659, eff. 12-1-10; CR 19-141: am. (3), (4) (c), (e), (5), (6) (a), (b), (7) Register September 2020 No. 777, eff. 10-1-20; CR 21-085: am. (2) (intro.) Register August 2022 No. 800, eff. 9-1-22; correction in (1) (a) made under s. 13.92 (4) (b) 7., Stats., Register August 2022 No. 800. Tax 2.07Tax 2.07 Earned income tax credit. Tax 2.07(1)(1) Criteria for providing information. The department has established the following criteria regarding the dissemination of information to the public concerning the federal and Wisconsin earned income tax credits: Tax 2.07(1)(a)(a) Disseminate information to potential claimants in the most cost-effective manner possible. Tax 2.07(1)(b)(b) Disseminate information to the public through multiple channels to increase the probability that potential claimants will become aware of the earned income tax credits. Tax 2.07(1)(c)(c) Utilize volunteer tax preparers and community-based organizations that have personal contact with potential claimants, to provide earned income tax credit information and assistance. Tax 2.07(1)(d)(d) Clarify the relationship between federal and Wisconsin earned income tax credits and coordinate outreach efforts with the internal revenue service, or “IRS.” Tax 2.07(1)(e)(e) Provide sufficient information to allow potential claimants to self-evaluate their eligibility for the earned income tax credits. Tax 2.07(1)(f)(f) Provide convenient ways for potential claimants to obtain additional information, assistance and forms. Tax 2.07(2)(2) Methods of providing information. Methods the department uses to disseminate information to the public concerning the federal and Wisconsin earned income tax credits include the following: Tax 2.07(2)(a)(a) Produce an informational flyer, distribute copies through appropriate organizations having regular contact with potential earned income tax credit claimants throughout the state, and have additional copies available for distribution upon request. Tax 2.07 NoteExample: Copies of the informational flyer may be distributed to members of the Wisconsin legislature or to various sites such as municipal buildings, community agencies, or job service centers.
Tax 2.07(2)(b)(b) In conjunction with the IRS, when training volunteers who provide free tax-filing assistance throughout Wisconsin, include training to identify potential earned income tax credit claimants and to assist them in claiming both the federal and Wisconsin credits. Tax 2.07(2)(c)(c) Highlight the Wisconsin earned income tax credit in the Wisconsin individual income tax and homestead credit booklets. Tax 2.07(2)(e)(e) Work with the IRS in providing joint efforts to publicize both the federal and Wisconsin earned income tax credits. Tax 2.07(2)(f)(f) Annually produce a report summarizing the level of participation in and level of benefits provided by the earned income tax credit program. Tax 2.07(2)(g)(g) Work with other state agencies, public utilities, and other organizations to distribute information about the federal and Wisconsin earned income tax credit programs. Tax 2.07 NoteNote: The federal earned income tax credit, provided under section 32 of the Internal Revenue Code, is available to eligible individuals and married couples filing a joint income tax return. The federal credit is computed based on the amount of adjusted gross income or earned income, and whether the individual or couple had no qualifying child, one qualifying child, or two or more qualifying children. Tax 2.07 NoteNote: The Wisconsin earned income tax credit is available under s. 71.07 (9e), Stats., to full-year Wisconsin residents who are eligible to claim the federal earned income tax credit. The Wisconsin credit is computed as a percentage of the federal basic credit, dependent upon whether the individual or couple have one qualifying child, two qualifying children, or three or more qualifying children. Tax 2.07 HistoryHistory: Cr. Register, November, 1993, No. 455, eff. 12-1-93; CR 21-085: r. (2) (d) Register August 2022 No. 800, eff. 9-1-22. Tax 2.08Tax 2.08 Returns of persons other than corporations. Tax 2.08(1)(1) Forms. The department shall provide official forms for filing income tax returns and credit claims. Except as provided in s. Tax 2.09 or otherwise approved by the department, tax returns and credit claims may only be filed using these official forms. Tax 2.08(2)(2) Information returns. Information returns required of persons other than corporations are specified in s. Tax 2.04. Tax 2.08(3)(a)(a) All forms and information required to be filed or furnished by persons other than corporations shall be filed or furnished by providing the information requested on the appropriate forms, signing the returns or forms as appropriate and submitting them by one of the following means: Tax 2.08(3)(a)1.1. Mailing them to the address specified by the department on the form or in the instructions. Tax 2.08(3)(a)2.2. Delivering them to the department or to the destination that the department or the department of administration prescribes. Tax 2.08(3)(a)3.3. Filing them by the use of electronic means as prescribed by the department. Tax 2.08 NoteNote: The destination for delivering forms that the department or the department of administration prescribes and the type of electronic means the department prescribes for filing forms shall be stated on the forms or in the instructions, on the department’s Internet web site at www.revenue.wi.gov or in the department’s quarterly newsletter titled “Wisconsin Tax Bulletin” or other written material. Tax 2.08(3)(b)(b) Except as provided in pars. (c) and (d), the department may require a tax return preparer or tax preparation firm that prepared 50 or more Wisconsin individual income tax returns for the prior taxable year, to file individual income tax returns prepared by that tax return preparer or tax preparation firm electronically. The department shall notify tax return preparers and tax preparation firms by October 1 of any year of the requirement to file electronically. The requirement to file returns electronically shall be effective beginning January 1 of the year following notification. Tax 2.08(3)(c)(c) Paragraph (b) does not apply to a return on which the taxpayer has indicated that the taxpayer did not want the return filed by electronic means. Tax 2.08(3)(ce)(ce) Except as provided in par. (d), the department may require a composite individual income tax return filed by a pass-through entity on behalf of its nonresident partners, members, shareholders, or beneficiaries be filed electronically. The department shall provide notification at least 90 days prior to the due date of the first composite income tax return required to be filed electronically of the requirement to file electronically. Tax 2.08(3)(ci)(ci) Except as provided in par. (d), the department may require the nonresident income or franchise tax withholding return filed by a pass-through entity to be filed electronically. The department shall provide notification at least 90 days prior to the due date of the first income or franchise tax withholding return required to be filed electronically of the requirement to file electronically. Tax 2.08(3)(cm)(cm) Except as provided in par. (d), the department may require the income tax return or request for a closing certificate of a trust or estate be filed electronically. The department shall provide notification at least 90 days prior to the due date of the first income tax return or closing certificate required to be filed electronically of the requirement to file electronically. Tax 2.08(3)(cs)(cs) Except as provided in par. (d), the department may require the income tax return of a partnership be filed electronically. The department shall provide notification at least 90 days prior to the due date of the first income tax return required to be filed electronically of the requirement to file electronically. Tax 2.08(3)(d)(d) The secretary of revenue may waive the requirement to file electronically when the secretary determines that the requirement causes an undue hardship, if the person otherwise required to file electronically does all of the following: Tax 2.08(3)(d)1.1. Requests the waiver in writing using Form EFT-102, Electronic Filing or Electronic Payment Waiver Request. Tax 2.08(3)(d)2.2. Clearly indicates why the requirement causes an undue hardship. Tax 2.08(3)(e)(e) In determining whether the electronic means requirement causes an undue hardship, the secretary of revenue may consider the following factors: Tax 2.08(3)(e)1.1. Unusual circumstances that may prevent the person from filing electronically. Tax 2.08 NoteExample: The person does not have access to a computer that is connected to the Internet.
Tax 2.08 NoteNote: Forms not required to be filed electronically may be delivered in person to the Department of Revenue at 2135 Rimrock Road, Madison, Wisconsin or mailed to the address specified on the form or in the instructions.
Tax 2.08 HistoryHistory: 1-2-56; am. Register, February, 1958, No. 26, eff. 3-1-58; am. Register, February, 1960, No. 50, eff. 3-1-60; am. Register, September, 1964, No. 105, eff. 10-1-64; r. and recr., Register, March, 1966, No. 123, eff. 4-1-66; am. Register, February, 1975, No. 230, eff. 3-1-75; am. (1), Register, November, 1977, No. 263, eff. 12-1-77; am. (3), Register, February, 1978, No. 266, eff. 3-1-78; am. (1) (a) and (b), (2) and (3), renum. (1) (c) and (d) to be (1) (k) and (l) and am., cr. (1) (c) to (j), Register, July, 1987, No. 379, eff. 8-1-87; r. and recr. (1), am. (3) (intro.), r. (3) (a) to (c), Register, June, 1990, No. 414, eff. 7-1-90; r. and recr. Register, May, 1995, No. 473, eff. 6-1-95; CR 01-143: am. (1) (a) 2., 3. and (b) 3., renum. (1) (a) 4. to 15., 17. to 20., 21., and 22. to 28., (b) 5., 6. and (3) to be (1) (a) 5., 6., 9. to 18., 19. to 22., 24., and 26. to 32., (b) 7., 8. and (3) (a) (intro.) and am. (1) (a) 6., 15. and 18., (b) 7., and (3) (a) (intro.), cr. (1) (a) 4., 7., 8., 23., 25., (b) 5. and 6., (3) (a) 1. to 3. and (b) to (e), r. (1) (a) 16. Register July 2002 No. 559, eff. 8-1-02; CR 10-095: r. and recr. (1), am. (3) (b) (intro.), 2., (3) (d) (intro.), 1., (e) 1., cr. (3) (b) 3., (ce), (cm), (cs) Register November 2010 No. 659, eff. 12-1-10; CR 19-141: renum. (3) (b) (intro.) to (3) (b) and am., r. (3) (b) 1. to 3., cr. (3) (ci) Register September 2020 No. 777, eff. 10-1-20; correction in (3) (ci) made under s. 35.17, Stats., Register September 2020 No. 777. Tax 2.085Tax 2.085 Claim for refund on behalf of a deceased taxpayer. Tax 2.085(1)(1) If a claimant is filing a deceased taxpayer’s income tax return and is due a refund, the claimant shall file Form 804, “Claim for Decedent’s Wisconsin Income Tax Refund,” with the income tax return. If the claimant did not file Form 804 with the income tax return, a refund check is issued in the deceased taxpayer’s name. If the claimant is unable to cash the refund check, the claimant shall file Form 804. Tax 2.085(2)(2) If a refund is claimed on a joint Wisconsin income tax return of the surviving spouse and the decedent, the surviving spouse shall write “filing as surviving spouse” in the signature area of the return. If someone other than the surviving spouse is the personal representative, the personal representative shall also sign the joint return. Tax 2.085(3)(3) Forms required to be filed under sub. (1) shall be mailed to Wisconsin Department of Revenue, P.O. Box 8903, Madison, WI 53708-8903. Tax 2.085 HistoryHistory: Cr. Register, October, 1976, No. 250, eff. 11-1-76; am. (1), Register, November, 1978, No. 275, eff. 12-1-78; am. (2), Register, September, 1983, No. 333, eff. 10-1-83; renum. (2) to be (3), cr. (2), Register, February, 1990, No. 410, eff. 3-1-90; CR 13-012: am. (1) to (3) Register August 2013 No. 692, eff. 9-1-13; CR 22-044: r. and recr. (1), am. (3) Register June 2023 No. 810, eff. 7-1-23.
