Wisconsin Merger/Conversion Report MC-500 Instructions per s. 73.14, Stats.

As of July 1, 2016, there is no longer a requirement to file Form MC-500: Wisconsin Merger/Conversion Report with the Wisconsin Department of Revenue. Only submit Form MC-500 for any mergers or conversions completed before July 1, 2016.

If an acquired business entity in a merger or the converted business entity in a conversion had a fee simple ownership interest in any Wisconsin real estate immediately prior to the merger or conversion, the surviving business shall submit a report to the Department of Revenue no later than 60 days after the effective date of the merger or conversion. Failure to file the report within the time frame or specify each of the municipalities affected will result in penalties per s. 73.14(2), Stats.

NOTE: Sec. 73.14(2)(a), Wis. Stats., provides a penalty of $200 for each day that the report is late, not to exceed $7,500.

To comply with the above statute, three options are detailed below for you to select from.

Option 1

Use Submit button only if Article was filed with the Wisconsin Department of Financial Institutions (DFI).

  • fill out MC-500 Report
  • click Option 1 - Submit

If you filed your merger/conversion report with DFI, they have previously sent Revenue a copy of your document evidencing the Article of Merger/Conversion.

Option 2

Save and e-mail MC-500 and Article if filed in another state and is in an electronic format.

  • fill out MC-500 Report and save to your computer

  • click on Option 2 to open e-mail

  • enter survivor's name and CRIS number in the Subject line

  • insert MC-500 and Article of Merger/Conversion and send

Option 3

Save, print and mail MC-500 and Article if filed in another state and in a paper format.

  • fill out the MC-500 Report, save and print
  • mail MC-500 and Article of Merger/Conversion to:

    Wisconsin Department of Revenue
    2135 Rimrock Road
    PO Box 8971, MS 6-97
    Madison WI 53708-8971

If you choose to record any document with the Register of Deeds in the county where the real estate is located, you must file the real estate transfer return eRETR Receipt with the document. To complete the eRETR transfer return, begin here: Use eRETR.