What can be appealed?
You can appeal:
- Changes to your tax return or account
- Late filing fee
- Negligence penalty
- Underpayment interest
You cannot appeal:
- Regular and delinquent interest
- Returned payment charges
- Refunds applied to other debts
- Collection fees
When can I appeal a notice?
You must appeal a notice or bill within 60 days of receipt of the notice. The changes will become final if you do not appeal within 60 days.
How do I appeal a notice?
To appeal a notice or bill, you need to:
- Clearly explain why you don’t agree with the notice
- Attach or include any documents to support your appeal
- Type (or neatly print) and sign your appeal
- Write your tax account number, letter ID, and the tax period of the notice on all documents you include with your appeal
- Include the first page of your notice or bill if you mail or fax your appeal
You may appeal by mail or fax:
Wisconsin Department of Revenue
PO Box 8903
Madison, WI 53708-8903
FAX: (608) 224-5758
You may appeal online for individual income tax, fiduciary income tax, homestead credit, occasional consumer use tax and miscellaneous motor fuel tax. File an appeal at
My Tax Account.
Applicable Laws and Rules
This document provides statements or interpretations of the following laws and regulations in effect as of October 28, 2019: Sections 71.88, 71.89, 77.59 and 77.61, Wis. Stats., and secs. Tax 2.87, 2.935 and 11.98, Wis. Adm. Code.
Laws enacted and in effect after October 28, 2019, new administrative rules, and court decisions may change the interpretations in this document. Guidance issued prior to October 28, 2019, that is contrary to the information in this document is superseded by this document, pursuant to sec. 73.16(2)(a), Wis.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:
WISCONSIN DEPARTMENT OF REVENUE
Customer Service Bureau
PO Box 8949
Madison, WI 53708-8949
Phone: (608) 266-2776
Fax: (608) 327-0232
Email additional questions to