Legal Residence/Domicile

Applicable Laws and Rules

This document provides statements or interpretations of the following laws and regulations enacted as of February 10, 2021: Sections 71.01 and 71.02, Wis. Stats., and sec. Tax 2.01, Wis. Adm. Code.

Laws enacted and in effect after February 10, 2021, new administrative rules, and court decisions may change the interpretations in this document. Guidance issued prior to February 10, 2021, that is contrary to the information in this document is superseded by this document, pursuant to sec. 73.16(2)(a), Wis.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

Guidance Document Number: 100082

February 10, 2021