Wisconsin Delinquent Taxpayers

2007 Wisconsin Act 20 expanded individuals qualified for Internet posting. On January 4, 2008 the delinquent taxpayer list was updated to include delinquent taxpayers who owe:

  • More than $5,000, including tax, interest, penalty, fees, and costs, and
  • The amount is unpaid more than 90 days after all appeal rights have expired

The department mails warning letters to new taxpayers meeting the above criteria for Internet posting on a quarterly basis.

2009 Wisconsin Act 28 added a posting requirement for revoked sellers. Effective October 1, 2009, the Wisconsin Department of Revenue is required by section 73.03(64), Wis. Stats., to post information about delinquent taxpayers on the Internet if they have had a sellers permit revoked and have an outstanding delinquent balance.

The department will not post the accounts of taxpayers who have:

If your name or the name of your business appears on the Internet posting, the department strongly encourages you to:

Making a partial payment, without entering an approved payment plan, will not remove your name from the list. For more information contact us using the contact information listed at the bottom of this page.

See our Delinquent Taxpayers page for more information.

Applicable Laws and Rules

This document provides statements or interpretations of the following laws and regulations in effect as of Wisconsin Statutes in effect as of October 14, 2019: Sections 73.03(62) and 73.03(64), Wis. Stats.

Laws enacted and in effect after October 14, 2019, new administrative rules, and court decisions may change the interpretations in this document. Guidance issued prior to October 14, 2019, that is contrary to the information in this document is superseded by this document, pursuant to sec. 73.16(2)(a), Wis.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
Compliance Bureau
PO Box 8901
Madison, WI 53708-8901
Phone: (608) 266-7879
Fax: (608) 224-5790
Email additional questions to DORCompliance@wisconsin.gov

Guidance Document Certification: https://www.revenue.wi.gov/Pages/Certification-Statement.aspx

Guidance Document Number: 100240

October 14, 2019