E-File Mandate for Corporation Combined Returns

​For tax year 2009 and forward, all Corporation combined returns are required to be filed electronically (Wisconsin Administrative Code section Tax 2.67(2)(b)). Any amount owed from the corporation combined return is encouraged to be paid by electronic means through direct debit/withdrawal, ACH Credit or by credit card. Each process enables you to "warehouse" a payment in advance until the actual due date. There are provisions to request a waiver if the requirement to e-file causes an undue hardship. Any waiver request must be in writing and must explain in detail why the requirement causes an undue hardship. A waiver request can be emailed at DORWaiverRequest@wisconsin.gov, faxed to (608) 267-1030 or addressed to Mandate Waiver Request, Wisconsin Department of Revenue, Mail Stop 5-77, PO Box 8949, Madison, WI 53708-8949.

Corporations do have a number of choices to e-file found at Corporation Franchise and Income and Partnership Tax Returns e-File, such as through their tax preparer or third-party software.

July 30, 2010