The review of sales and use tax and withholding tax filing frequencies is completed each year by the end of November. Letters are mailed informing affected filers of a change in their filing frequency. The change is first effective for periods beginning January 1.

Filers with a tax year end date other than December 31 who are affected by a change in filing frequency are notified before the start of their fiscal year. The change is effective the first day of the new fiscal year.

Filing frequency is determined based on remittances for a 12-month period ending October 31, as follows:

Some filers will want to keep their current, more frequent filing status. They can request to file more frequently as follows:

• Sales and use tax filers can use the link in their My Tax Account sales and use tax account titled "Keep Filing Frequency." The link is only available until December 31.
• Email request to DORBusinessTax@wisconsin.gov.

Requests to file less frequently are generally not allowed. Send exception requests to DORBusinessTax@wisconsin.gov.

Filing frequencies can be verified using our Withholding Data Exchange Program.

Applicable Laws and Rules

This document provides statements or interpretations of the following laws and regulations enacted as of October 11, 2023: secs. 71.65(3), 77.58(1), Wis. Stats., sec. Tax 11.93 Wis. Adm. Code.

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 Guidance issued prior to this date, that is contrary to the information in this document is superseded by this document, according to sec. 73.16(2)(a), Wis.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: 100303

October 11, 2023