M-Form Late Filing Penalty

March 27, 2017

To: Manufacturers, Real Estate Owners and Preparers

Note: Disregard this reminder if you have already filed your 2017 M-Form.

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

  • If you are the current manufacturing property owner and authorized to access your account through MAS
    • Log in to MAS and review the authorized users for your account(s)
    • REPLY to this email and identify the names/emails of current authorized user(s) you would like to remove from the account(s)
    • **If you are not currently authorized to access your account(s) in MAS, visit the e-filing page for more information on obtaining electronic authorization  
  • If you were an authorized user – who is no longer associated with this account
    • 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 2017 Manufacturing Property Return (M-Form) by March 1, 2017. 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 2017 (M-Form) by the March 1, 2017 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
      • The manufacturing account identified in the subject line is currently more than 10 days late.
      • The current late-filing penalty - 11-30 days late – minimum $50.00 penalty up to $250.00 maximum penalty – file by April 1, 2017 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 2, 2017
    • Additionally, non-filers will:
      • Receive estimated 2017 manufacturing property assessments
      • Forfeit the property tax exemption for administrative computers and facsimile machines
      • Lose the right to appeal their 2017 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 2017 M-Forms through our Manufacturing Assessment System (MAS).
Note: Late e-filed M-Forms may be e-filed after the March 1, 2017 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.