​April 22, 2021

To: Manufacturers, Real Estate Owners and Preparers

Note:

• Disregard this reminder if you have already filed your 2021 M-Form
• 2021 M-Form extended filing deadline was Thursday, April 1, 2021

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).

Take action - 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
• 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 message to request removal of this email from association with the manufacturing account identified in the subject line. Your email will be removed from the account record in MAS and/or contact information in the property record.

Filing M-Forms late – after April 1 extended deadline

Under state law, all manufacturers with a filing extension must file the 2021 Manufacturing Property Return (M-Form) by April 1, 2021.

1. DOR did not receive your return – the manufacturing property assessment account listed in the subject line above and associated with this email address did not:
   • File the required 2021 (M-Form) by the April 1, 2021, extended due date
2. Next steps
   • Log in to our Manufacturing Assessment System (MAS) to verify the status of the account identified in the subject line above
   • File the required 2021 (M-Form) as soon as possible to avoid escalating penalties
3. Late filing penalty
   • Under state law (sec. 70.995(12)(c), Wis. Stats.), DOR must impose a filing penalty if an M-Form return is not filed, filed late or the filing is not complete
   • Your current late-filing penalty is between $50-$250 – since the return is more than 10 days late
   • Penalty increases if form is still not filed after 30 days – for more details, review Late Filing Penalty Information
   • Non-filers will also:
     • Receive estimated 2021 manufacturing property assessments
     • Lose the right to appeal their 2021 assessment to the State Board of Assessors
     
     

Electronically file (e-file) your M-Form

DOR recommends e-filing your 2021 M-Forms through our Manufacturing Assessment System (MAS). M-Forms can still be e-filed after the April 1, 2021, extended 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, instructions and e-file troubleshooting, visit our Manufacturers web page
• 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 forms mailed to the appropriate Manufacturing & Utility Bureau District Office are charged a penalty based on postmark date

Questions?

To avoid a delayed response, contact the district office in your area.