Applicable Laws and Rules
This document provides statements or interpretations of the following laws and regulations enacted as of October 15, 2020: Section 70.10, Wis. Stats., and sec. Tax 18.06, Wis. Adm. Code.
Laws enacted and in effect after October 15, 2020, new administrative rules, and court decisions may change the interpretations in this document. Guidance issued prior to October 15, 2020, that is contrary to the information in this document is superseded by this document, pursuant to sec. 73.16(2)(a), Wis. Stats.
Wisconsin Department of Revenue
Corporation Franchise/Income Tax Assistance
PO Box 8906
Madison, WI 53708-8906
Phone: (608) 266-2772
Fax: (608) 267-0834