Tax Publications

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Business Franchise and Income Taxes and Credits

NumberTitle / Description
102Wisconsin Tax Treatment of Tax-Option (S) Corporations and Their Shareholders (01/24)
119Limited Liability Companies (LLCs) (06/22)
123 Business Tax Incentives (04/23)
131Tax Incentives for Conducting Qualified Research in Wisconsin (01/24)
503Wisconsin Farmland Preservation Credit (03/23)

Electronic Filing

NumberTitle / Description
129Sales and Use Tax Returns Handbook - E-File File Transmission of Form ST-12 (03/18)
172Annual W-2, W-2C, 1099-R, 1099-MISC, 1099-NEC, 1099-K, and W-2G Electronic Reporting (11/23)

Excise Tax (Alcohol Beverages, Cigarettes & Tobacco Products, and Motor Vehicle Fuel)

NumberTitle / Description
302Information for Wisconsin Alcohol Beverage and Tobacco Retailers (11/21)
303Alcohol Beverage Tax Information (12/21)
306Alternate Fuel Tax Information (10/23)
307Motor Vehicle Fuel Tax Information (12/21)
308General Aviation Fuel Tax Information (11/12)
309Retail Alcohol Beverage Licensing Guide for Municipalities (08/22)

General Information

NumberTitle / Description
111How to Get a Private Letter Ruling (02/21)
114Your Wisconsin Taxpayer Bill of Rights (01/22)
124Petition for Compromise of Taxes - Inability to Pay (03/19)
401Extensions of Time to File (03/23)
405Wisconsin Taxation Related to Native Americans (12/17)
411Disaster Relief (11/16)
500Tax Guide For Wisconsin Political Organizations and Candidates (03/23)
501Field Audit of Wisconsin Tax Returns (05/22)
506Taxpayers' Appeal Rights (02/21)
507How to Appeal to the Tax Appeals Commission (02/22)
508Wisconsin Tax Requirements Relating to Nonresident Entertainers (11/23)
511Office Audit of Wisconsin Tax Returns (12/22)
701My Case Manager User Guide (10/21)

Individual Income Taxes and Credits

NumberTitle / Description
103Reporting Capital Gains and Losses for Wisconsin by Individuals, Estates, and Trusts (02/23)
106Wisconsin Tax Information for Retirees (02/23)
109Tax Information for Married Persons Filing Separate Returns and Persons Divorced in 2023 (02/24)
113Federal and Wisconsin Income Tax Reporting Under the Marital Property Act (02/23)
120Net Operating Losses for Individuals, Estates, and Trusts (02/23) Worksheet 1 – Wisconsin NOL Worksheets 2 and 4 – Wisconsin Modified Taxable Income and Allowable Deduction for a Wisconsin NOL Carryforward Worksheet 3 – Record of Wisconsin NOL Carryback and Carryforward of Losses
121Reciprocity (02/23)
122Tax Information for Part-Year Residents and Nonresidents of Wisconsin (03/23)
125Credit for Tax Paid to Another State (For Individuals, Estates, and Trusts) (02/23)
126How Your Retirement Benefits Are Taxed (03/23)
127Wisconsin Homestead Credit Situations and Solutions (12/22)
128Wisconsin Tax Information for Military Personnel and Veterans (12/22)
600Wisconsin Taxation of Lottery Winnings (02/23)
601Wisconsin Taxation of Pari-Mutuel Wager Winnings (03/23)

Other Business Taxes

NumberTitle / Description
218Refund Interception Guide for Counties and Municipalities (06/23)
238Refund Interception Guide for State Agencies (06/23)
400Wisconsin's Economic Development Surcharge (04/23)

Sales and Use Taxes

NumberTitle / Description
200Electrical Contractors: How Do Wisconsin Sales and Use Taxes Affect Your Business? (05/17)
201Wisconsin Sales and Use Tax Information (01/19)
202Sales and Use Tax Information for Motor Vehicle Sales, Leases, and Repairs (05/17)
203Sales and Use Tax Information for Manufacturers (06/16)
204Sales and Use Tax Information for Colleges, Universities, and Technical Colleges (07/15)
206Sales Tax Exemptions for Nonprofit Organizations (04/22)
207Sales and Use Tax Information for Contractors (01/19)
209Sales and Use Tax Information for Wisconsin Counties and Municipalities (07/15)
210Sales and Use Tax Treatment of Landscaping Services (03/12)
211Cemetery Monument Dealers: How Do Wisconsin Sales and Use Taxes Affect You? (03/16)
216Filing Claims for Refund of Sales or Use Tax (10/12)
217Auctioneers: How Do Wisconsin Sales and Use Taxes Affect Your Operations? (01/14)
219Hotels, Motels, and Other Lodging Providers: How Do Wisconsin Sales and Use Taxes Affect Your Operations? (11/18)
220Grocers: How Do Wisconsin Sales and Use Taxes Affect Your Operations? (03/16)
221Farm Suppliers and Farmers: How Do Wisconsin Sales and Use Taxes Affect Your Operations? (03/16)
222Motor Vehicle Fuel Users: Do You Owe Use Tax? (05/13)
223Bakeries: How Do Wisconsin Sales and Use Taxes Affect Your Operations? (05/22)
224Veterinarians: How Do Wisconsin Sales and Use Taxes Affect Your Business? (12/18)
225Barber and Beauty Shops: How Do Wisconsin Sales and Use Taxes Affect Your Operations? (05/16)
226Golf Courses: How Do Wisconsin Sales and Use Taxes Affect Your Operations? (01/18)
228Temporary Events: Trade Shows | Flea Markets | Art & Craft Shows | Fairs & Festivals (07/22)
231Sales and Use Tax Treatment of Manufactured and Modular Homes (06/12)
232Dentists: How Do Wisconsin Sales and Use Taxes Affect Your Business? (03/15)
233Newspaper Publishers: How Do Wisconsin Sales and Use Taxes Affect Your Operations? (05/16)
234Printers: How Do Wisconsin Sales and Use Taxes Affect Your Operations? (05/16)
235Advertising Companies: How Do Wisconsin Sales and Use Taxes Affect Your Operations? (04/12)
236Restaurants and Bars: How Do Wisconsin Sales and Use Taxes Affect Your Operations? (12/14)
239Campgrounds: How Do Wisconsin Sales and Use Taxes Affect Your Operations? (03/15)
240Digital Goods: How do Wisconsin Sales and Use Taxes Apply to Sales and Purchases of Digital Goods? (11/21)
244Hunting Preserves and Gun Clubs: How Do Wisconsin Sales and Use Taxes Affect You? (07/18)
245Sales and Use Tax Information for Schools (07/15)
246Funeral Homes: How Do Wisconsin Sales and Use Taxes Affect Your Business? (10/17)
247Commercial Radio and Television Stations: How Do Wisconsin Sales and Use Taxes Affect Your Operations? (12/14)
248Hospitals and Medical Clinics: How Do Wisconsin Sales and Use Taxes Affect Your Business? (06/16)
403Premier Resort Area Tax: For Certain Sellers Making Taxable Sales in a Premier Resort Area (05/22)
405Wisconsin Taxation Related to Native Americans (12/17)
410Local Exposition Taxes (08/21)
 515Sampling in Sales and Use Tax Audits (05/22)

Unclaimed Property

NumberTitle / Description
82Unclaimed Property Holder Report Guide (08/23)
83Reporting Unclaimed Property (05/23)

Withholding Tax and Information Returns

NumberTitle / Description
117Guide to Wisconsin Wage Statements and Information Returns (10/23)
W-166 Wisconsin Withholding Tax Guide for Payroll Periods On or After January 1, 2022 (10/23)

February 20​, 2024