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Applicable Laws and Rules

This document provides statements or interpretations of the following laws and regulations enacted as of April 27, 2021: Sections 71.01, 71.80, 73.03, 77.76, 77.982, 77.991, 77.9941, 77.9951, 77.9964, 78.005, 78.39, 78.55, 139.01, 139.30 and 139.75, Wis. Stats.​ ​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 Guidance issued prior to this date​ that is contrary to the information in this document is superseded by this document, pursuant to sec. 73.16(2)(a), Wis. Stats.

Contact Us​

MS 5-77
Wisconsin Department of Revenue
Customer Service Bureau
PO Box 8949
Madison, WI 53708-8949
Phone: (608) 266-2772
Fax: (608) 267-1030

The department welcomes your input on our guidance. Submit comments on this guidance document.

Guidance Document Number: 100066

April 27, 2021