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Wisconsin Administrative Code (Last Updated: January 10, 2017) |
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Agency Tax. Department of Revenue |
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Chapter 2. Income Taxation, Returns, Records And Gross Income |
Section 2.085. Claim for refund on behalf of a deceased taxpayer.
Latest version.
- (1) If a refund of Wisconsin income taxes is due a deceased taxpayer and if the claimant is unable to cash the refund check, the claimant shall file a completed form 804, entitled "Claim for Decedent's Wisconsin Income Tax Refund."(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.(3) Forms required to be filed under sub. (1) shall be mailed to Wisconsin Department of Revenue, Tax Operations Bureau — Mail Stop 3-164, P.O. Box 8903, Madison, WI 53708-8903.
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.
Note
Section
Tax 2.085
interprets s.
71.75 (10)
, Stats.
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