General Withholding Tax Questions


Applicable Laws and Rules

This document provides statements or interpretations of the following laws and regulations enacted as of February 4, 2021: Sections 71.64, 71.65, 71.66, 71.75, 71.77, 71.80, 73.03, and 990.001, Wis. Stats., secs. Tax 1.12, 2.02, 2.04, 2.82, and 2.90, Wis. Adm. Code, and 49 U.S. Code §§ 11502, 14503,​ and 40116.

Laws enacted and in effect after February 4, 2021, new administrative rules, and court decisions may change the interpretations in this document. Guidance issued prior to February 4, 2021, that is contrary to the information in this document is superseded by this document, pursuant to sec. 73.16(2)(a), Wis.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​

Wisconsin Department of Revenue
Customer Service Bureau
PO Box 8949
Madison, WI 53708-8949
Phone: (608) 266-2776
Fax: (608) 267-1030
Email:DORWithholdingTax@wisconsin.gov

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

Guidance Document Number: 100132

February 4, 2021