Voluntary Disclosure

Applicable Laws and Rules

This document provides statements or interpretations of the following laws and regulations enacted as of February 18, 2020: Sections 71.77, 71.82, 71.92, 73.03, 77.65, 77.67 and 139.39, Wis. Stats., and secs. Tax 2.85 and 2.87, Wis. Adm. Code.

Laws enacted and in effect after February 18, 2020, new administrative rules, and court decisions may change the interpretations in this document. Guidance issued prior to February 18, 2020, that is contrary to the information in this document is superseded by this document, pursuant to sec. 73.16(2)(a), Wis. Stats.

MS 2-233
Nexus Unit
PO Box 8906
Madison, WI 53708-8906
Phone: (608) 266-3969
Fax: (608) 266-5464
Email additional questions to DORWIVoluntaryDisclosureProg@wisconsin.gov

Guidance Document Number: 100030

February 18, 2020