Notice to Filers of the Following 2008 Manufacturing Property Returns
Electronic versions of the 2008 M-Forms are now available. The 2008 M-Forms (PDF format) are available by following the links to the individual form listed below:
- Form M-L (PA-750L) --- Leased, Rented, or Loaned Personal Property Return
- Form M-P (PA-750P) --- Manufacturing Personal Property Return
- Form M-R (PA-750R) --- Manufacturing Real Estate Return
Important News for 2008:
- The Department of Revenue will no longer print and mail M-Forms. To more efficiently and effectively serve our customers, the department will offer two options for filing M-Forms in 2008. Manufacturers are encouraged to file electronically. E-Filing for all 2008 M-Forms will be available including the 2008 M-L Form. Paper-filed M-Forms may still be mailed to DOR. To obtain the paper M-Forms, simply download and print the state-prescribed electronic version (PDF) of the form(s) you require that will be distributed through this website.
- E-Filing — Electronic filing for the M-P, M-R and M-L will be available in 2008. E-Filing is easy to do, provides immediate confirmation of receipt and allows you to review the audited form. You may also file for extensions electronically. For information on the authorization process or to file electronically, go to http://www.revenue.wi.gov/forms/manuf/m-forms.html.
New for 2008 — E-Filing for M-L Forms. The electronic file transmission for the M-L Form features:
- secure process for receiving formatted electronic transmissions of M-L returns
- XML language using a Department of Revenue web server
- scripted transmission methods
- allows one return per XML file
- uses REST-based XML web service over 128 bit encryption SSL
- returns acknowledgments immediately upon filing
- a process intended for participants who have technical expertise to create and validate an XML document or are using software that provides that service for you.
- offers a single state-wide filing option to replace paper filings to each District Office. For information on the M-L file transmission and system authorization processes, visit http://www.revenue.wi.gov/forms/manuf/m-forms.html
- Paper Filing — Electronic versions of all M-Forms (PDF format) may be downloaded at http://www.revenue.wi.gov/forms/manuf/index.html. When submitting a printed copy of the M-Form, be sure to mail the completed, signed original form to the Manufacturing & Utility Section office serving your area.
- The Department of Revenue has installed a new Integrated Property Assessment System (IPAS). IPAS assigns each manufacturing account (RE/PP) a 9-digit number referred to as the "State Parcel Number" for real estate or "State Account Number" for personal property. The new parcel and account numbers have replaced the "State Computer Number" used in years past (e.g. 75-13-251-R-001200-0000). In 2008, each M-R and M-P filing must include at least one of these identifiers for property processing. In future years, only the 9-digit "State Parcel (or Account) Number" will be used for identifying manufacturing accounts. Leasing companies filing Form M-L will be assigned a 7-digit number. In January, a letter will be sent to each manufacturer and leasing company identifying the new identification number for all manufacturing and leasing company accounts currently administered by the state.
- Reporting Requirements — Manufacturers must either file electronically or submit paper M-Forms to comply with section 70.995(12) of the Wisconsin Statutes. This statute requires an annual filing of the Department of Revenue (DOR) prescribed form by owners of real estate and personal property classified as manufacturing for property tax purposes (M-R and M-P). Owners of personal property that lease to, rent to, or have located at a Wisconsin manufacturer and/or their representatives must file an M-L Form. Facsimiles or other renderings of DOR's prescribed forms will not be accepted. If you do not file this form you will receive a filing penalty and lose the right to appeal your assessment. If mailing a paper form,
- discard unused schedules instead of returning them with your completed forms.
- DO NOT COMBINE INFORMATION FROM OTHER PARCELS OR ACCOUNTS ON MORE THAN ONE FORM.
- Faxed copies of the return are not acceptable because we must have the owner's original signature.
- Sign up for the DOR Electronic Mailing List to receive e-mail notification on filing deadlines, forms updates, and electronic filing availability. Simply go to http://www.revenue.wi.gov/html/lists.html and check the "Manufacturers" checkbox.
Last updated February 5, 2008
