Electronic Filing Requirement For Tax Return Preparers

This is a proposed guidance document. The document has been submitted to the Legislative Reference Bureau for publication in the Administrative Register for public comment as provided by sec. 227.112(1), Wis. Stats.

  1. How do I know if the Wisconsin Department of Revenue will require me to file my clients' income tax returns electronically?
  2. To whom does the requirement to electronically file apply?
  3. My business has ten employees who prepare individual income tax returns. How will the department determine whether my business has to file returns electronically?
  4. My business has two locations. Does the 50-return threshold apply to each location separately?
  5. My tax return preparation business is located outside Wisconsin. Does the electronic filing requirement apply to me?
  6. What do I have to do to file returns electronically?
  7. How long does it take to get approval from the IRS? How long does it take to get approval from the State of Wisconsin?
  8. What happens if I am not approved to file returns electronically by the IRS or Wisconsin?
  9. Where can I find a list of approved software developers?
  10. How do I transmit my clients' returns electronically?
  11. How do I know my clients' returns were received electronically by the IRS and the Wisconsin Department of Revenue?
  12. The software I use does not allow certain federal or state forms to be filed electronically. What should I do if I have a client who is required to file one of these forms along with the tax return?
  13. What should I do if a client's tax return is rejected?
  14. What should I do if my client does not want to file electronically?
  15. I do not have a computer with a modem. How do I request a waiver?
  16. I cannot afford to buy electronic filing software. What should I do?
  17. I no longer file 50 or more tax returns. Am I still required to file electronically?
  18. Is electronic filing of tax returns secure?
  19. What are the consequences if I don't file my clients' tax returns electronically?
  20. Since Administrative Code section Tax 2.08 applies to returns of persons other than corporations, am I required to file fiduciary and partnership returns electronically?
  21. As a preparer, how do I benefit from filing tax returns electronically?
  22. What are the costs of filing returns electronically?
  23. What is Wisconsin e-file?
  24. During the tax season, I volunteer to prepare returns at no charge for low-income individuals. Am I required to file these returns electronically?

Applicable Laws and Rules

This document provides statements or interpretations of the following laws and regulations in effect as of January 8, 2020: Sections 71.03 and 73.03, Wis. Stats., and sec. Tax 2.08, 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 DORElectronicFiling@wisconsin.gov

Guidance Document Number: 100057

January 8, 2020