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Wisconsin Department of Revenue

 Individual Income Tax
Extensions For Paper and Electronically Filed Returns

  1. Are extensions available if I can't file my Wisconsin return by the due date?
  2. If I have an extension, will this extend the time to pay any tax due?
  3. What extension is available for those individuals serving in a Combat Zone?
  4. What geographical areas are considered Combat Zones?
  1. Are extensions available if I can't file my Wisconsin return by the due date?

    Your 2007 individual income tax return is due April 15, 2008, unless you have an extension of time to file. The following extension of time to file options are available:

    • If you have an extension for filing your federal return, this automatically gives you a 6-month Wisconsin extension, provided you attach a copy of your federal extension application to your Wisconsin income tax return.

    • If you are allowed an automatic 2-month extension for filing your federal return because you are outside the United States and Puerto Rico on April 15, 2008, this automatically gives you a Wisconsin extension. Attach a statement to your Wisconsin return explaining how you qualify.

    • Extensions available under federal law may be used for Wisconsin purposes, even if you do not need a federal extension because you filed your federal return by April 15, 2008. To obtain an extension only for Wisconsin, you must attach a statement to your Wisconsin income tax return indicating you wish to take the federal 4868 extension provision or attach a copy of the federal 4868 Application for Automatic Extension of Time to File U.S. Individual Income Tax Return, with only the name, address, and signature areas completed.

  2. If I have an extension, will this extend the time to pay any tax due?

    Even though you may have an extension of time to file your return, you will owe interest on any tax not paid by April 15, 2008. Returns not filed by April 15, 2008, or during an extension period, are subject to additional interest and penalties. If you expect to owe additional tax, you can avoid the 1% per month interest charge during the extension period by paying the tax you will owe by April 15, 2008. Submit the payment with a 2007 Wisconsin Estimated Tax Voucher.

    Exception:

    You will not be charged interest during an extension period for taxable years beginning in 2003, 2004, 2005, 2006, or 2007 if:

    • you served in support of Operation Iraqi Freedom or an operation that is a successor to Operation Iraqi Freedom in the United States, or
    • you qualify for a federal extension because of service in a combat zone due to your participation in Operation Iraqi Freedom or an operation that is a successor to Operation Iraqi Freedom in the Iraqi Freedom theater of operations.

    Write "Operation Iraqi Freedom" on the top of the first page of your Wisconsin return.

  3. What extension is available for those individuals serving in a Combat Zone?

    The deadline for filing a tax return, paying any tax you may owe, and filing a claim for refund is automatically extended if you serve in a Combat Zone. This applies to members of the Armed Forces, as well as Red Cross personnel, accredited correspondents, and civilians under the direction of the Armed Forces in support of the Armed Forces.

    The deadline for filing your return, paying any tax due, and filing a claim for refund is extended for at least 180 days after the later of:

    • The last day you are in a Combat Zone (or the last day the area qualifies as a Combat Zone), or
    • The last day of any continuous qualified hospitalization for injury from service in the Combat Zone.

  4. What geographical areas are considered Combat Zones?

    Combat zones are designated by an Executive Order from the President as areas in which the U.S. Armed Forces are engaging or have engaged in combat. There are currently three such combat zones (including the airspace above each):

    • Arabian Peninsula Areas, beginning January 17, 1991, - the Persian Gulf, Red Sea, Gulf of Oman, the part of the Arabian Sea north of 10° North latitude and west of 68° East longitude, the Gulf of Aden, and the countries of Bahrain, Iraq, Kuwait, Oman, Qatar, Saudi Arabia and the United Arab Emirates.
    • Kosovo area, beginning March 24, 1999, - Federal Republic of Yugoslavia (Serbia and Montenegro), Albania, the Adriatic Sea and the Ionian Sea north of the 39th Parallel.
    • Afghanistan, beginning September 19, 2001.

    Public Law 104-117 designates three parts of the former Yugoslavia as a Qualified Hazardous Duty Area, to be treated as if it were a combat zone, beginning November 21, 1995, - Bosnia and Herzegovina, Croatia, and Macedonia.

    In addition, the Department of Defense has certified these locations for combat zone tax benefits due to their direct support of military operations, beginning on the listed dates:

    • In support of Operation Enduring Freedom (Afghanistan combat zone):
      • Pakistan, Tajikistan and Jordan - September 19, 2001
      • Incirlik Air Base, Turkey - September 21, 2001
      • Kyrgyzstan and Uzbekistan - October 1, 2001
      • Philippines - January 9, 2002
      • Yemen - April 10, 2002
      • Djibouti - July 1, 2002
    • In support of Operation Iraqi Freedom (Arabian Peninsula Areas combat zone):
      • Israel and Turkey - January 1, 2003
      • The Mediterranean Sea east of 30° East longitude - April 11, 2003
      • Egypt - March 19 through May 20, 2003

FOR MORE INFORMATION PLEASE CONTACT:

WISCONSIN DEPARTMENT OF REVENUE
Customer Service and Education Bureau
P.O. Box 8949
Madison, WI 53708-8949
Phone: (608) 266-2486
Fax: (608) 267-1030
E-Mail Additional Questions

Last updated December 21, 2007