Refund Interception

Applicable Laws and Rules

This document provides statements or interpretations of the following laws and regulations enacted as of October 12, 2020: Sections 71.91, 71.93, 71.935, 73.03, 565.30 and 766.55, Wis. Stats., 26 U.S. Code §6402, and IRS Rev. Rul. 2004-71.

Laws enacted and in effect after October 12, 2020, new administrative rules, and court decisions may change the interpretations in this document. Guidance issued prior to October 12, 2020, that is contrary to the information in this document is superseded by this document, pursuant to sec. 73.16(2)(a), Wis. Stats.

​​Contact Us​

Wisconsin Department of Revenue​
Refund Interception Assistance
PO Box 8901
Madison, WI 53708-8901
Phone: (608) 266-7879
Fax: (608) 224-5790

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

Guidance Document Number: 100038

October 12, 2020