The Department of Revenue has changed its process for requesting a decedent's Wisconsin income tax refund.
Old Process: Special condition code 10 was entered on the decedent's income tax return and a completed Form 804 (I–804), Claim for Decedent's Wisconsin Income Tax Refund, was attached to the return. The department reviewed and processed the return, obtained the refund check after it was printed but before it was mailed and stamped the back of the refund check authorizing the claimant of the decedent's refund to cash the check.
New Process: The department will no longer review the Form 804 prior to processing the return. We will not stamp the back of the refund check prior to mailing the check. If the claimant is not able to cash the refund check, they will need to return the check to the department with a completed Form 804. (If a completed Form 804 was attached to the decedent's income tax return when it was filed, that form does not need to be resubmitted.)
The Form 804 has been revised to reflect statutory requirements. The revised form will be posted on the internet in the near future. The instructions to income tax returns will be revised for future tax years to eliminate Special Condition Code 10 and the requirement to attach the Form 804 to an income tax return.
April 21, 2011