M-Form Late Filing Penalty

March 6, 2020

To: Manufacturers, Real Estate Owners and Preparers


Notes:

  • Disregard this reminder if you have already filed your 2020 M-Form
  • Since March 1 fell on a Sunday, the 2020 M-Form filing deadline was Monday, March 2, 2020

IMPORTANT NOTE TO RECIPIENT: Your email address is associated with the manufacturing account identified in the subject line as an authorized user within the Wisconsin Department of Revenue's (DOR) Manufacturing Assessment System (MAS).  

  • If you are the current manufacturing property owner
    • Log in to MAS and review the authorized users for your account(s)
    • To remove a currently authorized user from your account select "Req Auth User Remove" on your Account History page 
  • If you are an authorized user who is no longer associated with this account
    • To request your removal as an authorized user, log in to MAS, select the account identified in the subject line from your list of authorized accounts, and select "Req Auth User Remove" on the Account History page; or
    • REPLY to this email to request your removal as an authorized user from the manufacturing account identified in the subject line

Filing M-Forms late

  1. All manufacturers are required by state law to file the 2020 Manufacturing Property Return (M-Form) by March 2, 2020. You received this message because the manufacturing property assessment account identified in the subject line of this email and associated with this email address did not:
    • File the required 2020 (M-Form) by the March 2, 2020, due date; or
    • Request a filing extension by the deadline. Extension requests are no longer available.
  2. Log in to our Manufacturing Assessment System (MAS) to verify the status of the manufacturing property assessment account referenced in the subject line
  3. Filing penalty
    • Under state law (sec. 70.995(12)(c), Wis. Stats.), DOR must assess a filing penalty if an M-Form return is not filed, filed late or filed incomplete
    • Current late-filing penalty is $25  –  since the return is fewer than 10 days late,  the manufacturing account identified in the subject line will be assessed a $25 penalty
      • If your manufacturing property account is filed more than 10 days late (after March 11, 2020), the late-filing penalty increases:
        • 11-30 days late – minimum $50.00 penalty up to $250.00 maximum penalty – file by March 31, 2020, to avoid increased penalty
        • More than 30 days late– minimum $100.00 penalty up to $750.00 maximum penalty – if filed on or after April 1, 2020
    • Additionally, non-filers will:
      • Receive estimated 2020 manufacturing property assessments
      • Lose the right to appeal their 2020 assessment to the Board of Assessors

Note:Late filing penalty fee information is available on our website.


Electronically filing (e-file) your M-Forms

DOR recommends e-filing your 2020 M-Forms through our Manufacturing Assessment System (MAS).
Note: Late e-filed M-Forms may be e-filed after the March 2, 2020, due date. The MAS system automatically time stamps returns when the preparer designates the form as complete. Penalties are assessed based on the e-file date.

E-filing benefits

  • E-filing is secure and allows you to prepare, save, file, view and print your returns
  • Authorized users can file returns
  • For more M-Form information, related common questions and instructions, visit our Manufacturers web page

Paper-filed returns
Paper-filed returns are not considered properly filed unless they:

  • Contain the completed cover page including signatures and all required schedules
  • Are filed on the state-prescribed printable forms that are located on our website

Note: Late paper M-forms mailed to the appropriate Wisconsin Department of Revenue (DOR) Manufacturing & Utility Bureau District Office are charged a penalty based on postmark date.

For other questions on filing M-Forms, late-filing penalties or manufacturing property assessment, contact your Manufacturing & Utility Bureau District Office.