Same-Sex Couples


Applicable Laws and Rules

This document provides statements or interpretations of the following laws and regulations enacted as of November 30, 2020: Chapter 765, Wis. Stats., secs. 71.01, 71.03 and 71.75, Wis. Stats., sec. Tax 2.12, Wis. Adm. Code, 26 U.S. Code §§ 2, 125, 223 and 7703, 26 CFR § 1.408-8, and Walker v. Wolf.

Laws enacted and in effect after November 30, 2020, new administrative rules, and court decisions may change the interpretations in this document. Guidance issued prior to November 30, 2020, that is contrary to the information in this document is superseded by this document, pursuant to sec. 73.16(2)(a), Wis.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) 266-2486
Fax: (608) 267-1030
Email additional questions to DORIncome@wisconsin.gov

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

Guidance Document Number: 100206

November 30, 2020