This document provides statements or interpretations of the following laws and regulations enacted as of January 10, 2022: secs. 177.0505 and 177.0903,
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 Guidance issued prior to this date, that is contrary to the information in this document is superseded by this document, according to sec. 73.16(2)(a), Wis.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.
Wisconsin Department of Revenue
PO Box 8982
Madison, WI 53708-8982
Phone: (608) 264-4594