Estates, Trusts, and Fiduciaries

  1. ​​​​ What Wisconsin tax returns are required for a deceased taxpayer?

  2. How do I electronically file Form 2, Wisconsin Fiduciary Income Tax for Estates and Trusts, or Schedule CC, Request for a Closing Certificate for Fiduciaries?

  3. Where do I file the estate's Wisconsin returns?

  4. What are the deadlines for filing the estate's Wisconsin returns?

  5. What extensions are available if I can't file the estate's Wisconsin returns by the due date?

  6. How do I submit an estimated or return payment for an estate's or trust's Form 2, Fiduciary Income Tax Return?

  7. How do I submit an estimated or return payment for an estate's or trust's Form PW-1, Pass-Through Withholding Tax Return?

  8. How do I get a Closing Certificate for Fiduciaries?

  9. Tips for preparing Schedule CC.

  10. Tips for filing Form 2.

  11. What trusts must file Wisconsin fiduciary returns?

  12. How do I determine the residency of a trust?

  13. I received an inheritance from my aunt. Do I have to report it as income on my income tax return?

  14. Are estates and trusts required to withhold Wisconsin income tax for nonresident beneficiaries?

  15. How does the federal qualified business income deduction under sec. 199A, of the Internal Revenue Code (IRC), impact filing of Wisconsin Form 2?

  16. For taxable years beginning after December 31, 2017, does Wisconsin follow the federal treatment for deductions under secs. 67(e) and 642(h), of the Internal Revenue Code (IRC), treated as excess deductions in the final year of an estate or non-grantor trust and deductible in determining a beneficiary's adjusted gross income instead of treated as an itemized deduction?

  17. What deductions under secs. 67(e) and 642(h), of the Internal Revenue Code (IRC), may be treated as excess deductions in the final year of an estate or non-grantor trust and deductible in determining a beneficiary's adjusted gross income instead of treated as an itemized deduction?


Applicable Laws and Rules

This document provides statements or interpretations of the following laws and regulations enacted as of August 12​, 2021: Sections 71.03, 71.04, 71.09, 71.125, 71.13, 71.14, 71.17, 72.02 and 72.36, Wis. Stats, and secs. 67, 642 and 199A of the Internal Revenue Code. 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 6-81
Wisconsin Department of Revenue​
Estate and Fiduciary Assistance
PO Box 8906
Madison, WI 53708-8906
Phone: (608) 264-4217
Fax: (608) 267-0834
Email:DOREstateandFiduciary@wisconsin.gov

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

Guidance Document Number: 100023

August 12, 2021