Legal Notices, Disclaimers and Terms of Use

​​​​Access to and use of the Wisconsin Department of Revenue ("Department") Internet site is provided subject to these terms and conditions. PLEASE READ THESE TERMS CAREFULLY AS USE OF THIS SITE CONSTITUTES ACCEPTANCE OF THESE TERMS AND CONDITIONS.

Disclaimer of Liability

While the Department offers information on this website and attempts to offer general guidance, this website should not be considered a substitute for legal advice about your particular fact situation. You may wish to consult competent legal or accounting advice. Neither the State of Wisconsin, the Department of Revenue nor any of its employees, shall be held liable for any improper or incorrect use of the information described and/or contained herein and assumes no responsibility for anyone's use of the information. In no event shall the Department or its employees be liable for any direct, indirect, incidental, special, exemplary, or consequential damages (including, but not limited to, procurement or substitute goods or services; loss of use, data, or profits; or business interruption) however caused and on any theory of liability, whether in contract, strict liability, or tort (including negligence or otherwise) arising in any way out of the use of this system, even if advised of the possibility of such damage. This disclaimer of liability applies to any damages or injury, including but not limited to those caused by any failure of performance, error, omission, interruption, deletion, defect, delay in operation or transmission, computer virus, communication line failure, theft or destruction or unauthorized access to, alteration of, or use of record, whether for breach of contract, tortious behavior, negligence or under any other cause of action.

Disclaimer of Warranties

Although the data found using the Department's access systems have been produced and processed from sources believed to be reliable, no warranty, expressed or implied, is made regarding accuracy, adequacy, completeness, reliability or usefulness of any information. This disclaimer applies to both isolated and aggregate uses of the information. The Department provides this information on an "as is" basis. All warranties of any kind, express or implied, including but not limited to the implied warranties of merchantability, fitness for a particular purpose, freedom from contamination by computer viruses and non-infringement of proprietary rights are disclaimed.

Changes may be made periodically to the information herein; these changes may or may not be incorporated in any new version of the publication. If you have obtained information from any of the Department's web pages through a source other than the Department pages, be aware that electronic data can be altered subsequent to original distribution. Data can also quickly become out of date. It is recommended that careful attention be paid to the contents of any data associated with a file, and that the originator of the data or information be contacted with any questions regarding appropriate use. If you find any errors or omissions, we encourage you to report them to the Department's webmaster. Warning: No attachments are accepted.

Disclaimer of Accuracy of Data

The user expressly agrees that use of the Department's website is at the user's sole risk. The Department does not warrant that the service will be uninterrupted or error free. The documents, including tax forms and publications, published on this server could contain technical inaccuracies or typographical errors. In the case of any discrepancies between the English and Spanish versions of information on this website, the English version shall control. Changes may be made periodically to the tax laws, administrative rules, tax releases and similar materials; these changes may or may not be incorporated in any new materials on the website. However, existing documents will not be revised to incorporate changes occurring after the publication date. If you have obtained information from the Department through a source other than the Department, be aware that electronic data can be altered subsequent to original distribution. Data can also quickly become out-of-date. It is recommended that careful attention be paid to the contents of any data associated with a file, and that the originator of the data or information be contacted with any questions regarding appropriate use. If you find any errors or omissions, we encourage you to report them to the Department's webmaster. Warning: No attachments are accepted.

Disclaimer for Endorsement

The Department is a distributor of content sometimes supplied by third parties and users. Any opinions, advice, statements, services, offers, or other information or content expressed or made available by third parties, including information providers, users, or others, are those of the respective author(s) or distributor(s) and do not necessarily state or reflect those of the Department and shall not be used for advertising or product endorsement purposes. Reference herein to any specific commercial products, process, or service by trade name, trademark, manufacturer, or otherwise, does not constitute or imply its endorsement, recommendation, or favoring by the State.

Disclaimer for External Links

The Department is not responsible for the contents of any off-site pages referenced. The user specifically acknowledges that the Department is not liable for the defamatory, offensive, or illegal conduct of other users, links, or third parties and that the risk of injury from the foregoing rests entirely with the user. Links from the Department's web pages on the World Wide Web to other sites do not constitute an endorsement from the Department. These links are provided as an information service only. It is the responsibility of the web user to evaluate the content and usefulness of information obtained from other sites. Since the Department's is not responsible for the availability of these outside resources or their contents, you should direct any concerns regarding any external link to its site administrator or webmaster.

When you link to another site, you are no longer on the Department's website and this Privacy Notice will not apply. When you link to another website, you are subject to the privacy policy of that new site.

Disclaimer of Duty to Continue Provision of Data

Due to the dynamic nature of the Internet, resources that are free and publicly available one day may require a fee or restricted access the next, and the location of items may change as menus, homepages, and files are reorganized. The user expressly agrees that use of the Department's website is at the user's sole risk. The Department does not warrant that the service will be uninterrupted or error free. The documents and related graphics published on this server could contain technical inaccuracies or typographical errors. Changes are periodically added to the information herein. The Department may make improvements and/or changes in the information and/or programs described herein at any time.

The Department may discontinue providing any or all information, publications or programs on its website at any time, and disclaims any obligation to continue to provide such information, publications or programs except as required by applicable law.

Security Measures

For site security purposes and to ensure that this service remains available to all users, the Department's computer system employs software programs to monitor network traffic to identify unauthorized attempts to upload or change information, or otherwise cause damage.


The material on the Department's website is for the noncommercial use of the general public. The fair use guidelines of the U.S. copyright statutes apply to all material on this website. The Department shall remain the sole and exclusive owner of all rights, title and interest in and to all copyrighted information created and posted for inclusion in this system. Photographs and graphics, as card as the design of the website itself, are the property of this Department. For a copy or use of information on the Department website that is outside of the fair use provisions of copyright law, please seek permission from the individual listed as responsible for the page. If you have any questions on using material on the Department's website, please email the ​webmaster with requests for information or permission. Warning: No attachments are accepted. If permission to reproduce or redistribute is granted, the following statement shall be included, "Reproduced with permission from the Wisconsin Department of Revenue".

Linking to the Wisconsin Department of Revenue's website

Links to the Department's website are permissible, if the Department's Terms of Use are followed. However, we do ask that links point to the home page rather than to a specific page as those links may change.

Solicitation Prohibited

Use of the Wisconsin State Government information technology system to send unsolicited faxes and email to Wisconsin State Government and its employees is prohibited.

Choice of Law

Construction of the disclaimers above and resolution of disputes thereof are governed by the laws of the State of Wisconsin. The laws of the state of Wisconsin, shall apply to all uses of this data and this system. By use of this system and any data contained therein, the user agrees that use shall conform to all applicable laws and regulations and user shall not violate the rights of any third parties.

Information Collected and How It is Used

If you do nothing during your visit to the Department's website but browse or download information, we automatically collect and store the following information about your visit:

  1. The Internet Protocol address and domain name used but not the email address. The Internet Protocol address is a numerical identifier assigned either to your Internet service provider or directly to your computer. We use the Internet Protocol Address to direct Internet traffic to you;

  2. The type of browser and operating system you used, whether you have JavaScript enabled, and your connection speed;

  3. The date and time you visited this site;

  4. The web pages or services you accessed at this site; and

  5. The website you visited prior to coming to this website.

  6. If you download a form or other publication, the form or other publication you downloaded. With respect to fill-in forms, no information that you fill in is collected or retained by the Department. If you wish to retain the information on fill-in forms, you must save the information on your own computer.

  7. The HTTP Status of the web pages or services you accessed at this site, for example, an "HTTP Status: 404 Not Found" message; and

  8. The number of bytes sent (uploaded) or received (downloaded) by you at this site.

The information we automatically collect or store is used to improve the content of our web services and to help us understand how people are using our services. The Department analyzes our website logs to continually improve the value of the materials available on our site. Our website logs are not personally identifiable, and we make no attempt to link them with the individuals that browse the Department's website.

If during your visit to the Department's website you participate in a survey or send an email, the following additional information will be collected:

  1. Email correspondence: The email address and contents of the email;

  2. Surveys: Any information you volunteered in response to a survey;

  3. Feedback forms: Your email address and the contents of the feedback form.

The information is retained in accordance with Wisconsin records retention and disclosure laws. We use your email to respond appropriately. This may be to respond to you, to address issues you identify, to further improve our website, or to forward the email to another agency for appropriate action. Survey information is used for the purpose designated.

Personal Information and Choice

"Personal information" is information about an individual that is readily identifiable to that specific individual. Personal information includes personal identifiers such as an individual's name, address, and phone number. A domain name or Internet Protocol address is not considered personal information.

We collect no personal information about you unless you voluntarily participate in an activity that asks for information (i.e. sending an email or participating in a survey). If you choose not to participate in these activities, your choice will in no way affect your ability to use any other feature of the Department's website.

If personal information is requested on the website or volunteered by the user, state law and the federal Privacy Act of 1974 may protect it. However, this information is a public record once you provide it​ and may be subject to public inspection and copying if not protected by federal or state law.

Users are cautioned that the collection of personal information requested from or volunteered by children online or by email will be treated the same as information given by an adult and may be subject to public access.

If you identify yourself by sending an email message containing personal information: You may decide to send the Department personally-identifying information, for example your Social Security Number or mailing address, in an email message requesting that information or records be mailed to you. Information collected in this manner is used by the Department solely for responding to requests for information or records.

If you choose to send email to the Department containing personally-identifying information, you should be aware that such communications are not secure and, in theory, could be viewed by anyone with access to the Internet.

Access and Correction of Personal Information

You can review any personal information, with certain limited exceptions, we collect about you. You may recommend changes to your personal information you believe in error by submitting a written request that credibly shows the error. If you believe that your personal information is being used for a purpose other than what was intended when submitted, you may contact us. In all cases, we will take reasonable steps to verify your identity before granting access or making corrections. See Contact Information.​

Public Disclosure

In the State of Wisconsin, laws exist to ensure that government is open and that the public has a right to access appropriate records and information possessed by state government. At the same time, there are exceptions to the public's right to access public records that serve various needs: the privacy of individuals is included among these exceptions. Exceptions are provided by both state and federal laws.

We strive to protect personally identifiable information by collecting only information necessary to deliver our services. All information collected at this site becomes public record that may be subject to inspection and copying by the public, unless an exemption in law exists.

In the event of a conflict between this Privacy Notice and the Wisconsin Open Records Law or other law governing the disclosure of records, the Wisconsin Open Records Law or other applicable law will control.

YouTube Videos

The Department sometimes provides information to the public in the form of YouTube videos. By using these videos, users agree to be bound by YouTube's Terms of Service.Our Video Center uses YouTube API Services and the use of these services abides by the Google privacy policy.​


  • What is a Cookie?

    A cookie is a small amount of data, which may include an anonymous unique identifier, that is sent to your browser from a website's computers and may either be used only during your session (a "session" cookie) or may be stored on your computer's hard drive (a "persistent" cookie). Cookies can contain data about user movement during the visit to the website. If your browser software is set to allow cookies, a website can send its own cookie to you. A website that has sent a cookie can only access those cookies it has sent to you; it cannot access cookies sent to you by other sites.

  • Why are Cookies Used on Websites?

    Cookies are one mechanism for maintaining continuity during a user's visit to a website. They allow data to be maintained for users' benefit as they navigate a site. This is referred to as "session" or "state management" cookie. These cookies go away when you terminate your visit to the website as they are maintained only in your browser's active memory during your session. Cookies may be also be stored on your computer to so that you can be recognized by a website on subsequent visits. They can be read by the website that set them whenever you enter the website. They are often used on websites that require you to log in to save you entering all of your log-in information. They may store information on your unique identifier and the areas of the website you have visited before. These cookies are stored on your computer's hard drive after you have left your website visit and consequently are often referred to as "persistent" cookies.

  • Choices about Cookies

    You can configure your browser to accept all cookies, reject all cookies, or notify you when a cookie is set. (Each browser is different, so check the "Help" menu of your browser to learn how to change your cookie preferences.)

  • Wisconsin Department of Revenue's Practices Regarding Cookies

    When you use this site, the Department may place a number of cookie files in your web browser. The Department uses cookies for the following purposes: to enable site functions, to provide site analytics and to store your preferences. The Department uses both session and persistent cookies for these purposes. In addition to our own cookies, the Department may also use various third-party cookies.

Contact Information

To offer comments about this website or to comment about the information presented in this Privacy Notice, please contact our Webmaster. Warning: No attachments are accepted.

November 17​, 2023​​