1. ​​​​​​​​​​ I want to take care of my delinquent taxes before my license comes up for renewal. Who can I contact to discuss payment arrangements or obtain information about my account?
   
   
2. What happens if I cannot pay my delinquent tax account in full? Will my license be withheld or revoked?
   
   
3. I have received a letter from DOR regarding my license but cannot afford to pay in full. How long can I take to pay my delinquent tax account?
   
   
4. I have not filed tax returns, but the Wisconsin Department of Revenue (DOR) issued an estimated assessment. How do I obtain my license or credential?
   
   
5. Why is my license or credential being revoked or denied? How can I pay my delinquent taxes if I do not have the license required for my profession?
   
   
6. Will my license be withheld or revoked if I am in bankruptcy?
   
   
7. I do not agree with the certification of tax delinquency. How do I request a hearing?
   
   

1. I want to take care of my delinquent taxes before my license comes up for renewal. Who can I contact to discuss payment arrangements or obtain information about my account?

   You may contact us at (608) 266-7879 or set up a My Tax Account to manage your collection case and request a payment plan online. You may also write to the Compliance Bureau, Wisconsin Department of Revenue, PO Box 8901, Madison, WI 53708-8901.

2. What happens if I cannot pay my delinquent tax account in full? Will my license be withheld or revoked?

   If you cannot pay your delinquent tax in full, the DOR may agree to a payment plan with you. If we agree to a payment plan, you must make a down payment. We may also require completion of a financial disclosure form, Form A-771, before we ask the agency to release the hold on your occupational license.

   If you do not resolve your account in full or make satisfactory payment arrangements, your license will be withheld or revoked.

3. I have received a letter from DOR regarding my license​ but cannot afford to pay in full. How long can I take to pay my delinquent tax account?

   The length of time of an acceptable payment plan will depend on your income and expenses, as disclosed on your payment plan request. To discuss your options at this point, contact our Occupational License Specialist at (608) 267-0833.

4. I have not filed tax returns, but the Wisconsin Department of Revenue (DOR) issued an estimated assessment. How do I obtain my license or credential?

   You must file all missing tax returns covered by DOR estimates. In addition, you will also need to file all tax returns and pay all taxes due for all tax years you have a filing requirement whether or not we issued estimated assessments for those periods.

   Once you have filed all missing tax returns, you may contact us at (608) 267-0833.

5. Why is my license or credential being revoked or denied? How can I pay my delinquent taxes if I do not have the license required for my profession?

   Wisconsin law requires agencies to obtain social security and federal employer identification numbers for new, renewa​l, and existing occupational license and​ credential holders. The law requires that your social security number be used to match against the Wisconsin Department of Revenue (DOR) delinquent tax file to confirm you do not owe delinquent taxes. If you owe delinquent taxes, you must pay in full or make an acceptable arrangement before your occupationa​l license is issued.​

   The occupational license law covers virtually all credentials and occupational licenses in the state. No one license or credential type is singled out.

   If you are unable to pay your delinquent tax balance in full, we are willing to establish reasonable payment arrangements to allow your occupational license to be cleared. If you have questions about how your balance affects your occupational license, contact an Occupational License Specialist at (608) 267-0833.

6. Will my license be withheld or revoked if I am in bankruptcy?

   In most cases, if you are in bankruptcy your license will not be withheld or revoked. You may contact a bankruptcy specialist at (608) 264​-0332.

7. I do not agree with the certification of tax delinquency. How do I request a hearing?

   The DOR will not initiate a license hold or denial until all appeal rights on the tax bill expire. If the licensing agency indicates an issue related to delinquent taxes, you may request a hearing with us. This hearing is limited to questions of:

   1. Mistaken identity; and
      
      
   2. Whether you have paid the delinquent taxes for which you are liable.
      
      

   If, after the hearing, we confirm that you owe delinquent taxes, the agency issuing the license must deny, revoke, or suspend of your license. You may then seek judicial review of the agency's sworn statement in the Dane County Circuit Court.
   

Applicable Laws and Rules

This document provides statements or interpretations of the following laws and regulations enacted as of October 10, 2023: secs. 71.03, 71.13, 71.20, 71.74, 71.775, 71.91, 71.92, 73.03, 73.0301, 73.0302, 77.58, 77.59 and 108.227, Wis. Stats., and 26 U.S. Code §108.

Laws enacted and in effect after this date, new administrative rules, and court decisions may change the interpretations in this document. Guidance issued prior to this date, that is contrary to the information in this document is superseded by this document, according to sec. 73.16(2)(a), Wis. Stats.

The department welcomes your input on our guidance. Submit comments on this guidance document.​​​

Guidance Document Number: 100039

October 10​, 2023​