Electronic Filing Requirement For Tax Return Preparers

  1. How do I know if the Wisconsin Department of Revenue requires me to file my clients' income tax returns electronically?

  2. To whom does the requirement to electronically file apply?

  3. My business has 10 employees who prepare individual income tax returns. How will the department determine whether my business is required 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 internet access. 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 the electronic filing of tax returns secure?

  19. What are the consequences if I don't file my clients' tax returns electronically?

  20. Since sec. Tax 2.08, Wis. Adm. Code, 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 WisTax?

  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 enacted as of January 12, 2024: secs. 71.03 and 73.03, Wis. Stats., and sec. Tax 2.08, Wis. Adm. Code.

Laws enacted and in effect after this date, new administrative rules, and court decisions may change the interpretations in this document. Guidance issued prior to this date, that is contrary to the information in this document is superseded by this document, according to sec. 73.16(2)(a), Wis. Stats.

​​​Contact Us​

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: 100057

January 12​, 2024