Partnerships


Applicable Laws and Rules

This document provides statements or interpretations of the following laws and regulations enacted as of January 5, 2021: Sections 71.01, 71.03, 71.19, 71.20, 71.21, 71.775, 71.74, 71.77, 71.80, 71.82, 71.83, 73.03, 77.93 and 180.0501, Wis. Stats., secs. Tax 2.08 and 2.12, Wis. Adm. Code, and 26 U.S. Code §§ 761, 6072, 7502, 7701 and 7704, Internal Revenue Code.

Laws enacted and in effect after January 5, 2021, new administrative rules, and court decisions may change the interpretations in this document. Guidance issued prior to January 5, 2021, that is contrary to the information in this document is superseded by this document, pursuant to sec. 73.16(2)(a), Wis.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 DORAuditPassThrough@wisconsin.gov

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

Guidance Document Number: 100175

January 5, 2021