This document provides statements or interpretations of the following laws and regulations in effect as of January 8, 2020: Section 71.03, Wis. Stats., and secs. Tax 2.08 and 2.12, Wis. Adm. Code.
Laws enacted and in effect after January 8, 2020, new administrative rules, and court decisions may change the interpretations in this document. Guidance issued prior to January 8, 2020, that is contrary to the information in this document is superseded by this document, pursuant to sec. 73.16(2)(a), Wis.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:
WISCONSIN DEPARTMENT OF REVENUE
Electronic Filing Unit
PO Box 8949
Madison, WI 53708-8949
Income Tax Customer Service Phone: (608) 266-2486
Business Tax Customer Service Phone: (608) 266-2776
Customer Service Fax: (608) 267-1030
Email additional questions to