Financial Record Matching Program (FRM)


Applicable Laws and Rules

This document provides statements or interpretations of the following laws and regulations in effect as of November 12, 2019: Sections 49.853, 71.02, 71.04, 71.19, 71.22, 71.91, 71.92 and 73.03, Wis. Stats., sec. Tax 1.16, Wis. Adm. Code, and 26 CFR §1.401 (a) -13.

Laws enacted and in effect after November 12, 2019, new administrative rules, and court decisions may change the interpretations in this document. Guidance issued prior to November 12, 2019, that is contrary to the information in this document is superseded by this document, pursuant to sec. 73.16(2)(a), Wis.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:

WISCONSIN DEPARTMENT OF REVENUE
Compliance Bureau
PO Box 8901
Madison, WI 53708-8901
Phone: (608) 327-0477
Fax: (608) 223-6541
Email additional questions to DORFinancialRecordMatching@wisconsin.gov

Guidance Document Number: 100034

November 12, 2019