Disclosure of Reportable Transactions - Material Advisor Requirements

Applicable Laws and Rules

This document provides statements or interpretations of the following laws and regulations enacted​​ as of November 17, 2021: secs. 71.24 and 71.81, Wis. Stats., secs. Tax 2.03 and 2.67, Wis. Adm. Code, and 26 U.S. Code §§ 6111 and 6112.

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 Guidance issued prior to this date, that is contrary to the information in this document is superseded by this document, according to sec. 73.16(2)(a), Wis. Stats.

​Contact Us​

Wisconsin Department of Revenue​
Tax Shelters Program
PO Box 8958
Madison, WI 53708-8958
Phone: (608) 266-2772
Fax: (608) 267-0834

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

Guidance Document Number: ​100118

November 17, 2021