Applicable Laws and Rules

This document provides statements or interpretations of the following laws and regulations enacted​ as of February 8, 2021: Sections 71.03 and 71.20, Wis. Stats., and sec. Tax 2.10, Wis. Adm. Code.

Laws enacted and in effect after February 8, 2021, new administrative rules, and court decisions may change the interpretations in this document. Guidance issued prior to February 8, 2021, that is contrary to the information in this document is superseded by this document, pursuant to sec. 73.16(2)(a), Wis. Stats.

​​Contact Us​

Wisconsin Department of Revenue​
Electronic Filing Unit
PO Box 8949
Madison, WI 53708-8949
Income Tax Customer Service Phone: (608) 266-2486
Business Tax Customer Service Phone: (608) 266-2776
Customer Service Fax: (608) 267-1030

The department welcomes your input on our guidance. Submit comments on this guidance document.​​

Guidance Document Number: 100017

February 8, 2021​​