Individual Income Tax Retired Persons

Applicable Laws and Rules

This document provides statements or interpretations of the following laws and regulations enacted as of November 24, 2020: Sections 71.01, 71.03, 71.04, 71.05, 71.09 and 71.54, Wis. Stats., secs. Tax 2.94 and 14.03, Wis. Adm. Code, and 26 U.S. Code § 401.

Laws enacted and in effect after November 24, 2020, new administrative rules, and court decisions may change the interpretations in this document. Guidance issued prior to November 24, 2020, that is contrary to the information in this document is superseded by this document, pursuant to sec. 73.16(2)(a), Wis.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) 266-2486
Fax: (608) 267-1030

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

Guidance Document Number: 100198

November 24, 2020