Individual Income Tax Filing Requirements


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, 71.03, 71.05 and 71.83, Wis. Stats., and 26 U.S. Code § 911.

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 Guidance issued prior to February 10​, 2021, that is contrary to the information in this document is superseded by this document, pursuant to sec. 73.16(2)(a), Wis.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.

FOR QUESTIONS OR COMMENTS CONTACT:

MS 5-77
WISCONSIN DEPARTMENT OF REVENUE
Customer Service Bureau
PO Box 8949
Madison, WI 53708-8949
Phone: (608) 266-2486
Fax: (608) 267-1030
Email additional questions to DORIncome@wisconsin.gov

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

Guidance Document Number: 100059

February 10, 202​1