General Information

​The due dates for filing and making payments for certain 2019 income/franchise tax returns have changed, including due dates for certain estimated tax payments for tax year 2020. The documents on this web page may not reflect the new due dates. For information on the new filing and payment due dates, see the article Wisconsin Tax Return Due Dates and Payments.


Applicable Laws and Rules

This document provides statements or interpretations of the following laws and regulations enacted as of December 17, 2019: Sections 71.22, 71.23, 71.24, 71.25, 71.26, 71.27, 71.29, 71.738, 71.45, 71.74, 71.75, 71.76, 71.77, 71.80, 71.83, 71.84, 73.03, 77.54, 77.93, 180.0120, and 180.1622, Wis. Stats., secs. Tax 1.12, 2.03, 2.08, 2.09, 2.105, 2.12, 2.32, 2.96, and 11.14, Wis. Adm. Code, and 26 U.S. Code §§ 512, 528, 6072, 7502,​ and 468A.

Laws enacted and in effect after December 17, 2019, new administrative rules, and court decisions may change the interpretations in this document. Guidance issued prior to December 17, 2019, that is contrary to the information in this document is superseded by this document, pursuant to sec. 73.16(2)(a), Wis. Stats.

FOR QUESTIONS OR COMMENTS CONTACT:

WISCONSIN DEPARTMENT OF REVENUE
Corporation Franchise/Income Tax Assistance
PO Box 8906
Madison, WI 53708-8906
Phone: (608) 266-2772
Fax: (608) 267-0834
Email additional questions to DORFranchise@wisconsin.gov

Guidance Document Number: 100131

December 17, 2019