Electronic Filing Mandate Letters to Corporations and Partnerships

Starting in August 2011, the Wisconsin Department of Revenue (DOR) will be mailing letters to corporations (Forms 4, 5, 5S, 1CNS) and partnerships (Forms 3, 1CNP) that filed paper tax returns, informing them of their requirement to file tax returns and make payments electronically for the 2011 tax year (returns normally due March 15, 2012 for corporations or April 17, 2012 for partnerships).

The Wisconsin Administrative Code provides that DOR may require any corporation franchise or income tax or partnership tax return be filed electronically. Electronic funds transfer may be required for:

  • corporate income and franchise estimated tax payments and tax due with the return when the net tax less refundable credits on the prior year's return was $1,000 or more; and
  • any amount due for pass-through entities required to make withholding payments.

The department's website provides information about e-filing. Also, to e-pay, businesses can use the department's My Tax Account. If the requirement to e-file or e-pay causes an undue hardship, an Electronic Filing or Electronic Payment Waiver Request may be submitted.

March 29, 2019