Applicable Laws and Rules
This document provides statements or interpretations of the following laws and regulations enacted as of March 31, 2021: Sections 71.01, 71.09, 71.55, 71.80, 71.82, 71.83, 71.93 and 73.03, Wis. Stats., and secs. Tax 1.12 and 14.01, Wis. Adm. Code.
Laws enacted and in effect after March 31, 2021, new administrative rules, and court decisions may change the interpretations in this document. Guidance issued prior to March 31, 2021, that is contrary to the information in this document is superseded by this document, pursuant to sec. 73.16(2)(a), Wis. Stats.
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