Disregarded Entities (Income Tax)


Applicable Laws and Rules

This document provides statements or interpretations of the following laws and regulations in effect as of October 17, 2019: Sections 71.02, 71.20 and 71.22, Wis. Stats., and secs. Tax 2.03 and 2.08, Wis. Adm. Code, 26 U.S. Code § 7701, and 26 CFR § 301.7701-3.

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 Guidance issued prior to October 17, 2019, that is contrary to the information in this document is superseded by this document, pursuant to sec. 73.16(2)(a), Wis.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

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
Email additional questions to DORIncome@wisconsin.gov

Guidance Document Number: 100120

October 17, 2019

Updates were made to the code or formatting on this page as of July 29, 2016. This date does not reflect the effective date or any other date relating to the content of this page.