Late Filing Fees

Effective for taxable years beginning on January 1, 2010, and thereafter, 2009 Wisconsin Act 28 provided for an increase in late filing fees. The late filing fees apply to returns not filed within the time prescribed by law or within an extension period.

The late filing fees apply as follows:

  • Late filed individual or fiduciary income tax return -- $50.
  • Late filed corporation income or franchise tax return or insurance company return -- $150.
  • Late filed withholding report or late deposit of withheld taxes -- $50 for individuals and fiduciaries and $150 for corporations and insurance companies. (This late filing fee does not apply if the person required to file the withholding report and deposit withheld taxes, dies or the failure is due to a reasonable cause and not due to neglect.)
  • Late filed partnership return -- $50.

November 8, 2010