Heirship Claims


Applicable Laws and Rules

This document provides statements or interpretations of the following laws and regulations enacted as of February 10, 2021: Sections 71.17, 71.93, 177.01, 177.18, 177.24, 859.25, 863.27, 863.39 and 867.03, Wis. Stats., and 26 CFR §§ 1.6042-2 and 301.6042-1.

Laws enacted and in effect after February 10, 2021, new administrative rules, and court decisions may change the interpretations in this document. Guidance issued prior to February 10, 2021, that is contrary to the information in this document is superseded by this document, pursuant to sec. 73.16(2)(a), Wis.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
PO Box 8982
Madison, WI 53708-8982
Phone: (608) 264-4594
Email:DORUnclaimedProperty@wisconsin.gov

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

Guidance Document Number: 100152

February 10, 2021