This document provides statements or interpretations of the following laws and regulations enacted as of January 20, 2021: Sections 71.01, 71.82 and 71.83, Wis. Stats., and sec. Tax 1.12, Wis. Adm. Code.
Laws enacted and in effect after January 20, 2021, new administrative rules, and court decisions may change the interpretations in this document. Guidance issued prior to January 20, 2021, that is contrary to the information in this document is superseded by this document, pursuant to sec. 73.16(2)(a), Wis. Stats.
FOR QUESTIONS OR COMMENTS CONTACT:
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
Email additional questions to