Individual Income Tax - Amended Returns

Applicable Laws and Rules

This document provides statements or interpretations of the following laws and regulations enacted​ as of January 13, 2021: Sections 71.75, 71.76, 71.77, 71.80, 71.81 and 71.182, Wis. Stats., and sec. Tax 2.12, Wis. Adm. Code.

Laws enacted and in effect after January 13, 2021, new administrative rules, and court decisions may change the interpretations in this document. Guidance issued prior to January 13, 2021, that is contrary to the information in this document is superseded by this document, pursuant to sec. 73.16(2)(a), Wis.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​

MS 5-77
Wisconsin Department of Revenue
Customer Service Bureau
PO Box 8949
Madison, WI 53708-8949
Phone: (608) 266-2772
Fax: (608) 267-1030

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

Guidance Document Number: 100096

January 13, 2021