Financial Record Matching Program (FRM)

Applicable Laws and Rules

This document provides statements or interpretations of the following laws and regulations enacted​ as of October 10, 2023: secs. 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 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 Guidance issued prior to this date, that is contrary to the information in this document is superseded by this document, according to sec. 73.16(2)(a), Wis.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​
Compliance Bureau
PO Box 8901
Madison, WI 53708-8901
Phone: (608) 327-0477
Fax: (608) 223-6541

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

Guidance Document Number: 100034

October 10​, 2023​