Why are the 2019 tax returns changing?
The current e-file system, which uses Adobe LiveCycle software, is no longer supported; a replacement filing platform needed to be identified. My Tax Account is the department’s e-filing system used for many other tax types. To eliminate a second round of tax return changes, the department decided to make uniform changes suggested by the industry and the Federation of Tax Administrators at the same time.
The uniform changes are the result of cigarette and tobacco industry representatives working with the Federation of Tax Administrators to create uniform tax reporting forms to provide relief for distributors who are required to report in multiple states. Wisconsin is one of approximately five states currently in the process of implementing the uniform tax forms with other states following soon after. For more information regarding this nationwide project, visit the FTA's website at:
What changes will be made?
Electronic filing for 2019 returns will no longer be available through Adobe LiveCycle Fill-In Forms. A new e-file method will be available through
My Tax Account, the department's self-service business tax filing system.
Forms have been eliminated, combined, or updated. The 2019 sample tax forms and instructions can be found on the
Cigarette and Tobacco Products Forms page.
What other states are currently implementing the uniform forms?
California, Kentucky, Nebraska, Oregon and Wisconsin are currently implementing the uniform forms. Additional states will join as the project moves forward.
What do I need to do?
Review the 2019 tax forms to determine if you need to make bookkeeping and/or software programming changes to your accounting systems in preparation for filing your 2019 Wisconsin cigarette and tobacco products tax returns.
Sign up for the Cigarette and Tobacco Products Distributor Uniformity Project
electronic mailing list to receive up-to-date information about the changes.
Determine which filing method you plan to use for your 2019 tax returns.
- If you plan to electronically file your 2019 tax returns using an approved .xml data file, you will be required to use the new .xml schema. See the
XML page on the Department website for more information.
Wisconsin XML User Guide – Please review the
Developers Guide for detailed information regarding the Wisconsin implementation of the Uniformity schema.
- If you electronically file your 2019 tax returns using the department's online filing system, you are required to electronically file using
My Tax Account, the department's self-service business tax filing system. This filing system replaces the Adobe LiveCycle fill-in forms filing system.
Do the Wisconsin tax return changes affect what I am required report as a part of the Master Settlement Agreement (MSA)?
The information reported under the terms of the MSA has not changed. MSA information must be reported as it has in the past.
Will the Prevent All Cigarette Trafficking (PACT) Act information still need to be sent with the return?
Yes. The Bureau of Alcohol, Tobacco Firearms and Explosives (ATF) administers and enforces the PACT Act. The information reported under the terms of the PACT Act has not changed and the information must be reported as it has in the past.
How do I know if certain cigarettes brands and roll-your-own tobacco products can be legally sold in Wisconsin?
In order to be sold legally in Wisconsin, the manufacturer must be listed in the
Directory of Certifying Manufacturers on the Wisconsin Department of Justice website.
Caution: Appearance of a manufacturer's brand(s) on the Attorney General's
Directory of Certifying Manufacturers, does
not, on its own, constitute legal sale of that product to Wisconsin consumers. Any distributor who violates the requirements for the legal sale of cigarettes in this state is subject to confiscation of those cigarettes and/or criminal charges.
We have been filing via Adobe LiveCycle. When do we need to let DOR know that we will be switching to XML filing?
You should give DOR six weeks' notice of your intent to switch to XML filing. An FTP directory must be created and test files must be submitted prior to actually filing a return.
We will not be able to switch to XML by February 15, 2019. What are our options for filing returns until we have switched to XML?
You can file electronically through DOR's online portal My Tax Account until you are ready to submit XML files.
Can I get an extension of time to start using the new My Tax Account e-filing system?
The department cannot offer an extension because the current e-filing system, which uses Adobe LiveCycle software, will no longer be supported as of January, 2019.
DOR began informing distributors in March 2018 of the upcoming 2019 filing and form changes. The 2019 forms were made available at that time so that distributors could begin preparing for the new reporting requirements. Outreach efforts included letters to all distributors and jobbers/subjobbers, email messages via the Cigarette and Tobacco Products Distributor Uniformity Project
electronic mailing list, and by posting project information on the Department website.
2019 Cigarette and Tobacco Products Tax Forms and My Tax Account Training Seminars page to view a recorded presentation about the changes and how to file in My Tax Account.
Am I required to submit all of the requested information on the new tax forms?
Yes, all information requested on the forms is required. Persons who use the new My Tax Account e-filing system will see many benefits and features that make filing easier and efficient. For example, persons can enter their information in an Excel spreadsheet on their computer and upload to My Tax Account when they are ready to file their return. This spreadsheet will be available for download from the department’s website before January 2019.
What if I need to file or amend a 2018 return after January 15, 2019?
XML – If you previously filed 2018 returns via XML, you can continue to file or amend returns from the 2018 period in the old XML schema and naming conventions.
Adobe LiveCycle – If you previously filed via Adobe LiveCycle, then you may file or amend returns from the 2018 period using the Adobe LiveCycle fill-in forms. However, after June 30, 2019, Adobe LiveCycle will no longer be available. 2018 period returns filed or amended as of July 1, 2019, must be filed via paper form and mailed to the Wisconsin Department of Revenue for processing.
How long can I save and edit my return in My Tax Account before the information is deleted?
You can create, save, and edit a return in My Tax Account for up to two years. This means that you do not have to enter an entire month's worth of transactions at once. You can choose to enter transactions for the period on a daily or weekly basis. You can save your progress and edit previous entries.
If you are having a problem with a saved return, you can call customer service and they will be able to see your return in progress to help resolve your issue.
Is a spreadsheet available to enter data throughout the month as transactions occur, that I can later upload directly into My Tax Account when I am ready to file my return?
Microsoft Excel spreadsheets are available below to assist with filing your returns in
My Tax Account. Download and save the appropriate spreadsheet to your computer and begin entering your transaction data. When you are ready to file your return, you can upload the data from the spreadsheet directly into My Tax Account. Data for other areas of the tax returns (other schedules) must be entered directly into My Tax Account. See the User Guideline below for additional information about using the Excel spreadsheet.
Is there a maximum number of rows of data that can be entered or uploaded on a tax return when filing in My Tax Account (MTA)?
Yes, the MTA filing method cannot be used for returns with more than 32,000 transaction rows. If your return has more than 32,000 transaction rows of data, you will be required to file via XML. For more information regarding XML schema necessary to program an XML file visit the
Excise Tax e-File Cigarette and Tobacco Uniformity Program page.
Entering the UPC and manufacturer information requires a significant amount of keying (address, FEIN). Is there a way to autofill the manufacturer's address and FEIN?
Not at this time; however, My Tax Account allows the user to duplicate lines of reported data and make necessary changes to the duplicated data, which may reduce the amount of keying required. Utilizing the downloadable Excel template may also address this concern. Data can be copied and pasted into the Excel template and then uploaded into My Tax Account.
What is the format for entering dates on the schedules?
The date can be entered in any format and My Tax Account will automatically change it to the correct format.
How many characters fit in the enter roll/ID sequence field on the stamps schedule?
There is room for 25 characters in this field. You may enter a series of rolls and/or single rolls in the format of your choice. Some examples are as follows:
054321 – 054325 (series of five rolls of stamps)
012345 (single roll of stamps)
How do I print a copy of my return and schedules in My Tax Account?
You will not be able to print a copy of a return filed via My Tax Account but you can view the return. If needed, you may print screen shots to have a physical copy for your files.
Do you have to report both the SSN and the FEIN for transactions?
No, only one of the two must be reported.
On the TT-101,
Uniform Tobacco Products Transaction Schedule, can I list all small cigars of the same brand (different flavors) on one line? Do I need to list every flavor and product variation separately?
Small cigars of the same brand but of different flavors cannot be listed on one line. Every flavor or product variation must be listed separately.
I use ACH Credit to pay my tax liability? Do I need to use ACH debit to make payments with the new filing system?
All new users of My Tax Account are required to identify a payment method and enter bank account information. You may use ACH credit or ACH debit to make payments.
Will the current forms for manufacturer returns still be used?
Yes, we will continue to use Form CT-624,
Distributor's Refund Claim for Cigarette Tax.
Will there be an upload option for supporting documentation to be submitted to support CT-118,
Uniform Cigarette Inventory Schedule, claims?
There will not be an upload option for supporting documentation to be submitted to support CT-118 claims since we will continue to use Form CT-624,
Distributor's Refund Claim for Cigarette Tax.
Uniform Cigarette Transaction Schedule, what is "price"?
"Price" is the total sales price of the cigarettes for this line item.
On the new CT-104,
Uniform Stamp Schedule, what is the difference in "Adjustment" vs. "Purchases?"
"Purchases" are items identified on an invoice for un-affixed stamps. "Adjustments" are items not covered by an invoice (e.g., adjustments for returned, lost, stolen or destroyed stamps).
Is a crosswalk or comparative chart available to show transactions reported on the 2018 CT-101 and TT-101, (Cigarette or Tobacco Products) Tax Multiple Schedules and types in comparison to how transactions are coded in the 2019 CT-101 or TT-101,
Uniform (Cigarette or Tobacco Products) Transaction Schedule?
Schedule Code Matrix illustrates how transactions were reported on the 2018 schedules with the comparable schedule codes to use for reporting on the 2019 Form CT-101 or TT-101.
I hold a tobacco products distributor permit (selling tobacco products at wholesale to retailers) and also hold a tobacco products retail license selling tobacco products to the ultimate consumer of the products at a smoke shop. For 2018 reporting, I was not required to report retail sales to the ultimate consumer on the schedule of disbursements attached to the TT-100, Wisconsin
Distributor's Tobacco Products Tax Return. For 2019 reporting, am I required to report all of my sales as transaction code 2C (tobacco products disbursed to an end user) on TT-101,
Uniform Tobacco Products Transaction Schedule?
If you are a tobacco distributor selling tobacco products at retail from a licensed tobacco products retail store (a smoke shop) and your sales are to the ultimate consumer of the products, you are not required to report your sales of tobacco products disbursed to an end user (transaction code 2C) on TT-101. In order for this exception to apply, you must hold a Tobacco Products Retail License from the municipality in which your business is located.
FOR QUESTIONS OR COMMENTS CONTACT:
Excise Tax Unit
Wisconsin Department of Revenue
PO Box 8900
Madison, WI 53708-8900
Phone: (608) 266-6701
Email additional questions to