Section 2.08. Returns of persons other than corporations.

 

(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.

(2)   Information returns. Information returns required of persons other than corporations are specified in s. Tax 2.04 .

(3)   Filing returns.

(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:

1. Mailing them to the address specified by the department on the form or in the instructions.

2. Delivering them to the department or to the destination that the department or the department of administration prescribes.

3. Filing them by the use of electronic means as prescribed by the department.

(b) Except as provided in pars. (c) and (d) , the department may require a tax return preparer or tax preparation firm that prepared the threshold number, as described in subds. 1. to 3. , of 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. The threshold number of returns prepared in the prior taxable year is as follows:

1. For taxable year 2002, 200 or more returns.

2. For taxable years 2003 through 2009, 100 or more returns.

3. For taxable year 2010 and thereafter, 50 or more returns.

(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.

(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.

(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.

(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.

(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:

1. Requests the waiver in writing using Form EFT-102, Electronic Filing or Electronic Payment Waiver Request.

2. Clearly indicates why the requirement causes an undue hardship.

(e) In determining whether the electronic means requirement causes an undue hardship, the secretary of revenue may consider the following factors:

1. Unusual circumstances that may prevent the person from filing electronically.

2. Any other factor that the secretary determines is pertinent.

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.

Note

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. Microsoft Windows NT 6.1.7601 Service Pack 1 Form EFT-102 should be e-mailed to [e-mail] , faxed to [phone], or addressed to Mandate Waiver Request, Wisconsin Department of Revenue, Mail Stop 5-77, PO Box 8949, Madison WI 53708-8949. Form EFT-102 may be obtained at http://www.revenue.wi.gov/html/formpub.html , under either "Tax Return Information" or "Tax Return Guidelines." Microsoft Windows NT 6.1.7601 Service Pack 1 Example: The person does not have access to a computer that is connected to the Internet. Microsoft Windows NT 6.1.7601 Service Pack 1 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. Microsoft Windows NT 6.1.7601 Service Pack 1 Section Tax 2.08 interprets ss. 71.01 (5g) , 71.03 (2) , 71.20 (1) , 71.55 (3) and 71.80 (18) , Stats. Microsoft Windows NT 6.1.7601 Service Pack 1