Administrative Rules May Require Electronic Filing
Individual Income Tax
Administrative rule section Tax 2.08 requires certain higher volume tax practitioners to file individual income tax returns electronically. Electronic filing ("e-filing") prevents the most common errors on tax returns, verifies certain information, provides confirmation of receipt, and gets refunds to taxpayers faster - usually a lot faster.
Practitioners who filed 100 or more 2006 Wisconsin individual income tax returns in 2007 are required to e-file returns beginning January 1, 2008. The threshold will remain at 100 returns for future years.
While the Department of Revenue is committed to advancing the use of e-filing, the new rule adopts a measured approach to implementation. Any practitioner can ask for a waiver from the electronic filing requirement if the requirement results in a hardship to the practitioner. In addition if a taxpayer wishes to file a paper tax return, the practitioner is not required to electronically file that return.
For more information about registering to submit individual income tax returns electronically, see the Electronic Filing Program Information for Tax Professionals.
Sales and Use Tax
Administrative rule section Tax 11.01 was amended to require certain sales and use tax returns to be filed electronically. Sales and use tax registrants will be given 90 days notice before the due date of the first period required to be filed electronically, beginning with sales and use tax registrants with a monthly filing frequency. The rule allows for waiver of the requirement to file electronically due to hardship. The Department of Revenue currently has three options available for electronic filing of your sales and use tax return. File transmission, Sales Internet Process, and TeleFile. Go to Electronic Filing Options for additional information about the options.
Withholding Tax
Administrative rule section Tax 2.04 has also been amended to require certain withholding forms to be filed electronically. Registrants or their agents will be given 90 days notice prior to the due date of this requirement. The waiver option is also available for those qualifying for a hardship waiver. File transmission and an online filing application are the two options for electronic filing of withholding reports. Go to Withholding Tax for additional information.
Last updated January 3, 2008