Requesting Copies of Tax Records

1. ​​​​​​ How do I request copies of tax records?


2. How long will it take to receive my records?


3. What are the fees for requesting copies of tax records?


4. What records are available?


5. What do I need to include with my request?


6. How do I electronically submit my documents?


7. What if I am unable to upload documents or submit a payment online?

1. How do I request copies of tax records?

   Request copies online. If you ​are unable to use the online application, request copies by calling customer service at (608) 266-2772.

   You may also visit one of our offices to complete this request. See office locations and hours.

2. How long will it take to receive my records?

   You should receive your documents within three weeks after all required documents and fees have been received. Requests for older tax records may take longer to process.

   Note: We will send all documents to you by mail. Documents cannot be sent electronically.

3. What are the fees for requesting copies of tax records?

   See the Record Requ​est Fee Schedule.

4. What records are available?

   We only provide copies of Wisconsin tax information​​. For federal tax information, contact the Internal Revenue Service (IRS).

   Generally, tax records are kept for seven years. Returns may be retained longer if any of the following apply to the return or period:

   • Net business loss (NBL)
     
   • Credit that can be carried forward
   • Audit
   • Collection
   • Warrant
   • Criminal investigation
   
   

   Exceptions include the following:

   • Real Estate Transfer returns are available for five years
   • Lottery and Gaming Credit late claim applications are available for four years
   
   

   Note: Copies of returns are not available until they have been fully processed.​
   

5. What do I need to include with my request?

   ​All required documents and payment must be submitted before your request is processed. If you are unable to upload the required documents or submit payment through the online application, you may print your confirmation letter and mail the required documents and payment with that letter to the address provided on the confirmation letter​.

   Requests from Taxpayer

   • Provide identification (ID) that includes your photograph and signature (e.g., valid driver's license, state identification card, tribal identification card, passport, or military identification).
   • Provide documentation that includes your name and social security number (e.g., social security card, IRS authorization for an individual taxpayer identification number (ITIN)​, or Form W-2​)​.
     
   
   

   Requests from Taxpayer's Legal Guardian

   • Provide a certified copy of the Letters of Guardianship signed by the court along with your photo ID. Also provide the required documentation under Requests from Taxpayer​​ above.
     
   ​

   Requests from Power of Attorney

   • Provide a copy of a properly executed Power of Attorney, Form A-222, as authorization to receive tax records. For income, withholding or excise tax matters, you may use IRS Form 2848. You may also use an alternative tax authorization form, durable power of attorney or other power of attorney form, so long as it has the taxpayer's signature notarized (including stamp/seal) and clearly indicates that the agent has the authority to request/receive state and federal tax records.
   • Provide ID that includes your photograph and signature (e.g., valid driver's license, state identification card, tribal identification card, passport, or military identification).
   • Additional documentation required based on the type of request:
   • Requests on Behalf of a ​Taxpayer: Provide the required documentation under Requests from Taxpayer above.
   • Requests by a Personal Representative: Provide the required documentation under Requests on Behalf of a Decedent-Estates below.
   • Requests by a Trustee: Provide the required documentation under Requests on Behalf of a Decedent-Trusts below.
   • Requests by an Officer for a Business Return: Provide the required documentation under Requests for a Business Tax Return from an Officer below.​
     ​
     

   Note: The Power of Attorney, Form A-222, must be signed by an authorized managing member, partner, or corporate officer. The requester must be an individual. Do not use a business name.

   Requests on Behalf of a Decedent

   • Estates
   • Personal representative (you) must provide a certified copy of the Domiciliary Letters signed by the court or a certified copy of Letters of Special Administration or other court order indicating you have "general powers" of a personal representative or specifying that you have the authority to request/receive state and federal tax records. Also provide ID that includes your photograph and signature (e.g., valid driver's license, state identification card, tribal identification card, passport, or military identification).
   • Trusts
   • Trustee (you) must provide a certified copy of the court order appointing you as the trustee stating you are authorized to request/receive state and federal tax records. If the trust is not court supervised, the trustee (you) must provide a copy of the trust document along with an affidavit stating that the document is a true and correct copy of the trust as amended and you are the trustee, and the document must authorize you to request/receive state and federal tax records. Also provide ID that includes your photograph and signature (e.g., valid driver's license, state identification card, tribal identification card, passport, or military identification).
     
   • No Formal Estate or Trust
   • Copies of tax records will not be provided except to a person charged with filing tax return(s) on behalf of the decedent and only for the purpose of filing the decedent's tax return(s).
     
   • You must submit the original death certificate and a letter stating the reason you need these documents. Also provide ID that includes your photograph and signature (e.g., valid driver's license, state identification card, tribal identification card, passport, or military identification).
   ​

   Requests for a Business Tax Return from an Officer

   • Provide proof that you are a current officer of the business and authorized to receive copies of the business tax return (e.g., an affidavit).
   • Provide ID that includes your photograph and signature (e.g., valid driver's license, state identification card, tribal identification card, passport, or military identification).
     ​
     

   Note: If the business filed its returns through My Tax Account (e.g., sales or withholding tax returns), it may view the tax return information for free by accessing My Tax Account. Go to tap.revenue​​.wi.gov/mta​ to register for or access My Tax Account.

6. How do I electronically submit my documents?​
   • Scan your docum​ents and save them to your computer
     
   • Enter a short description of the attachment, such as Driver's License or Government-Issued ID
   • Click the "Attach Document" link on the application.
   • Use the "Browse" link to locate the document on your computer
   • Once located, select the document and click on Open to fill the appropriate file name into the location box
   • Click "Save". The screen will refresh with information showing 1 document(s) attached
     
   • Repeat these steps with each required document with an electronic version. If you provided an attachment that addresses several required documents, check the box that will appear below the Attach Document link.
     
   
   
7. What if I am unable to upload documents or submit a payment online?​

   If you are unable to upload the required documents or submit payment through the online application, you may print your confirmation letter and mail the required documents ​and payment with that letter to the address provided on the confirmation letter​.

Applicable Laws and Rules

This document provides statements or interpretations of the following laws and regulations enacted as of August 20, 2021: Sections 19.35, 70.375, 71.78, 72.06, 73.03, 77.61, 77.76, 78.80, 139.035, 139.11, 139.38 and 139.82, Wis. Stats., and secs. Tax 1.11 and 1.13, Wis. Adm. Code. 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, pursuant to sec. 73.16(2)(a), Wis. Stats.

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

Guidance Document Number: 100071

August 20​, 2021​​​