Qualified Wisconsin Business Capital Gain Exclusion


Applicable Laws and Rules

This document provides statements or interpretations of the following laws and regulations enacted as of January 21, 2020: Sections 71.03, 71.05 and 73.03, Wis. Stats., sec. 238.146, Wis. Stats. (2011-2012), and secs. Tax 2.08 and 2.986, Wis. Adm. Code.

Laws enacted and in effect after January 21, 2020, new administrative rules, and court decisions may change the interpretations in this document. Guidance issued prior to January 21, 2020, that is contrary to the information in this document is superseded by this document, pursuant to sec. 73.16(2)(a), Wis.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: 100192

January 21, 2020