February 2, 2024

The Wisconsin Department of Revenue, State and Local Finance Division posted the following forms in MyDORGov.

• SL-320C – County Fallen Protective Services Insurance Report
• SL-320M – Municipal Fallen Protective Services Insurance Report

Under state law (2019 WI Act 19), counties and municipalities must submit their form (SL-320C or SL-320M) if they:

• Had a police officer, emergency medical services practitioner, or firefighter die in the line of duty.
• Paid hospital, surgical or other health insurance premiums for the surviving spouse and dependent children during 2023

General Information

• Forms available in MyDORGov
• Due date – March 15, 2024
• County/municipal clerk must e-file this form
• Reported values are used to calculate the 2025 adjustment to county and municipal aid. A county/municipality is not eligible for this aid adjustment if the form is not submitted timely.

Form Information

Each county/municipality must report:

• Number of:
• Eligible deceased personnel
• Surviving spouses/dependents and their age as of January 1, 2023
• Premiums paid during 2023

Reminders

• A political subdivision may not be required to pay the premiums for a surviving spouse upon the remarriage of the surviving spouse or upon the surviving spouse reaching the age of 65 (sec. 66.0137(5)(c)3, Wis. Stats.)
• An individual is not a dependent child after the individual reaches the age of 26 (sec. 66.0137(5)(c)3, Wis Stats.)

Questions?

Contact us at lgs@wisconsin.gov.