Make a Payment

Individuals can make a payment via the methods below. Businesses should make their payments through My Tax Account.

  • Automatic Withdrawal is free and you decide when the payment is withdrawn
  • Funds must be available in the account on the withdrawal date specified
  • You may file your return early and set the payment to be withdrawn on the due date
  • For returns filed after the due date, the payment is effective on the request date

Quick Pay

Source: DOR Payment of Taxes Common Questions

Benefits of Registering for My Tax Account

  • Allows you to make payments automatically from your bank account
  • Allows you to save your banking information for later use
  • Allows you to schedule future payments
  • Saves you time and money on postage and mailing checks
  • Eliminates the risk of your payments being lost in the mail
  • Allows easy tracking of prior payments
  • Provides security and confidentiality for all transactions

My Tax Account

If you are an individual with more questions regarding My Tax Account visit DOR Using My Tax Account for Personal Use (wi.gov). If you are a business with more questions regarding My Tax Account visit DOR Using My Tax Account (MTA) (wi.gov).

Cash payments need to be made in person at one of our offices. Office hours and locations.

Request a payment plan by doing one of the following:

If you enter into a payment plan with us to pay your delinquent debt in installments, a $20 fee is charged. Additionally:

  • The terms of the payment plan require you file and pay all tax returns on time in addition to making the expected payments. Meeting these terms avoids other collection actions.

  • We will continue to intercept any refunds or payments due to you from the federal government, Wisconsin and other states and may issue a tax warrant to secure the debt.

If you cannot pay the full amount due with your tax return, file the completed Wisconsin tax form on time and pay as much as possible. You will receive a bill for the balance. By filing on time, you avoid late fees and late filing negligence penalties.

It is better for you to pay your liability in full rather than through a payment plan. If your bill is not paid in full by the due date, you become liable for interest of 18% per year and a delinquent collection fee of the greater of $35 or 6.5% of the unpaid amount. Private loans generally offer more favorable terms.

Important:

Payment plan terms require that you file and pay all tax returns by their due date. As long as you honor these terms, we do not take other collection action. However, we will collect any refunds or payments due to you from the federal government, Wisconsin, and other states. We may also issue a tax warrant to secure the debt.

Source: DOR Delinquent Tax Common Questions

The Wisconsin Department of Revenue considers a tax "delinquent" when the due date of an assessment is passed, and after the expiration of any statutory appeal rights. Once delinquent, the debt is subject to collection action.

To avoid collection action, pay the liability immediately or, if unable to pay in full, contact us to request assistance in resolving your balance.

When contacting us about a delinquent account, have the following information available:

  • Name and mailing address of the debtor
  • Telephone number where you may be contacted from 7:45 a.m. to 4:30 p.m. CST
  • Social Security number (SSN), federal employer identification number (FEIN), or Wisconsin tax number
  • Copies of all supporting documentation or records related to your inquiry

We assess the following additional costs when a tax liability becomes delinquent:

  • A delinquent tax collection fee of 6.5% of the amount due or $35, whichever is greater
  • Interest monthly at the rate of 18% per year on the tax balance due
  • A $20 payment plan fee if you enter into a payment plan with us to pay your delinquent taxes
  • Expenses incurred with any legal collection actions taken by us. For example, lien filing fees, garnishment fees, supplemental hearing fees, and other court costs

If you have additional questions regarding delinquent taxes, see: DOR Owe Back Taxes? (wi.gov)

Source: DOR Delinquent Tax Common Questions

Wisconsin Act 28 (2009) authorizes the State Debt Collection (SDC) program. This act allows state agencies to partner with the Wisconsin Department of Revenue (DOR) in collection of debt. A debt means any amount owed to a government agency where the debt was reduced to a judgment or the debtor was notified and was given an opportunity to be heard with regard to the amount owed.

What can I expect in the collection process?

The referring agency sends a Notice of Referral to you at least 30 days prior to referring a debt to DOR. The notice provides an opportunity for you to contact the referring agency to resolve the obligation prior to referral. The referring agency does not confirm receipt of this notice.

If you do not contact the agency, the debt is referred. DOR creates a collection case for the debt and adds a collection fee. The fee is 15% of the amount referred (minimum $35). A Notice of Referred Debt is sent with contact information and a payment voucher. DOR does not confirm receipt of this notice. Once referred, the debt is considered final, and DOR is unable to review disputes or appeals of the debt. All payments must be made directly to DOR.

If an agency has suspended a license or privilege, they will often require payment in full before releasing the suspension. The release of a suspension is reviewed and processed by the referring agency, not DOR.

How does DOR collect?

DOR is authorized to use the same collection authorities used to collect delinquent taxes. These measures include, but are not limited to:

  • Payment plans
  • Refund intercepts
  • Wage attachment orders
  • Levies
  • Records subpoena

Source: SDC Common Questions

Wisconsin law requires that you pay tax on your income as it becomes available to you. Your employer will generally withhold income tax from your wages. However, if you have taxable non-wage income or other income not subject to withholding, you may need to make quarterly estimated tax payments.

Estimated Payment

Generally, you are required to make quarterly estimated income tax payments if you expect your Wisconsin income tax return to show a balance due of $500 or more.

Yes, if tax has not been withheld from a Wisconsin source of income. This requirement holds true even if you had no Wisconsin filing requirement last year.

Estimate the amount of income you expect to receive in 2022. Compute your expected tax by applying appropriate credits and expected withholding.

See the "Estimated Income Tax Worksheet" from the Form 1-ES instructions for a detailed computation of the required payment(s).

Generally, you must make your first estimated tax payment by April 15, 2021. You may pay all your estimated tax at that time or in four equal installments on or before April 15, 2021, June 15, 2021, September 15, 2021, and January 18, 2022.

See Form 1-ES instructions for exceptions to this general rule.

There are several options available for making estimated payments.

You may have to pay underpayment interest if you haven't had enough state withholding or you haven't made the required quarterly estimated tax payments. Estimated tax payments are generally required if you expect your Wisconsin income tax return to show a net tax due of $500 or more.

You will not owe underpayment interest if your prior year tax return was for a tax year of 12 full months (or would have been if you had been required to file) and either of the following applies:

  • You had no tax liability for the prior year and you were a Wisconsin resident for all of the prior year, or
  • You have paid in the smaller of 90% of your current year tax liability or 100% of your prior year Wisconsin tax liability*

Underpayment interest is computed separately for each installment due date. Therefore, you may owe underpayment interest for an earlier installment due date even if you pay enough tax later to make up the underpayment.

For more information about underpayment interest, see Wisconsin Schedule U, Underpayment of Estimated Tax by Individuals and Fiduciaries, and its instructions.

*Note: The comparison to your prior year Wisconsin tax liability does not apply if you did not file a Wisconsin tax return for the prior year.

Check the department's estimated tax payments inquiry application and use this information to correct the amount of estimated tax payments claimed on your Wisconsin return.

Re-check your estimated tax payment records for errors. You may be reporting an estimated payment that was applied to your prior year return or was submitted for the following year's estimated tax. Also, an adjustment to your prior year return may have changed the amount available for carryforward to the current year.

Verify that you are claiming only estimated tax payments and/or an estimated tax credit carryforward on the estimated tax line of your return. If you are including payments made on your behalf by a partnership, tax-option (S) corporation, trust or estate that are reported on a Schedule 3K-1, 5K-1 or 2K-1, those payments are considered withholding. Please verify the amounts reported on the K-1s issued to you and record this on the withholding line of your Wisconsin tax return.

For missing payments, please submit legible front and back copies of any canceled checks, ACH payment amount and confirmation number, credit card payment and confirmation number, or other documentation to support your claim for estimated tax paid. Please include contact information with your correspondence.


Source: DOR Individual Income Tax Estimated Tax Payments Common Questions


You can verify estimated tax payments for individuals and corporations on the department's website. This service allows individuals, corporations, partnerships, and practitioners to verify estimated tax payments when completing a tax return. It will only display available payment amounts, so that the correct payment total can be entered on the return.

In addition, credit carry forwards, extension payments, and W-200 payments (pre-payments of tax), may be verified to determine if they are available to be claimed on a return that has yet to be processed by the department.

Complete and print the interactive Form 1-ES Voucher

Source: DOR Individual Income Tax Prepayment of Tax Common Questions