- Why do I have to provide my social security number to the licensing agency before my occupational license or credential will be issued or renewed?
Wisconsin law requires agencies to obtain social security and federal employer identification numbers for new, renewal, and existing occupational license and credential holders. The law provides that the social security number is to be used to match against the Wisconsin Department of Revenue (DOR) delinquent tax file to confirm you do not owe delinquent taxes. If you owe delinquent taxes, you must pay in full or make an acceptable arrangement before your occupational license is issued.
- What happens if I cannot pay my delinquent tax account in full? Will my license be withheld or revoked?
If you cannot pay your delinquent tax in full, the DOR may enter into a payment plan with you. If we agree to a payment plan, you must make a down payment and complete a financial disclosure form, Form A-771, before we ask the agency to release your occupational license.
- I want to take care of my delinquent taxes before my license comes up for renewal. Who can I contact to discuss payment arrangements or obtain information about my account?
You may contact us at (608) 266-7879. You may also write to the Compliance Bureau, Wisconsin Department of Revenue, PO Box 8901, Madison, WI 53708-8901.
- If I ask for a payment plan, how long can I take to pay my delinquent tax account?
The length of time you are allowed to repay your tax debt will depend on your income and assets, as disclosed on the financial disclosure form, Form A-771. If you want to discuss payment options and have not received notice that your license will be revoked or withheld, contact the DOR office near you or the Madison office at (608) 266-7879. If you receive notice that your license will be held for delinquent taxes, contact our Occupational License Specialist at (608) 267-0833; choose option "1".
- I do not owe the delinquent tax the Wisconsin Department of Revenue (DOR) estimated because I do not have a filing requirement. How do I obtain my license or credential?
You need to file all missing tax returns covered by DOR estimates to show you do not have a filing requirement or a tax debt. If you have a filing requirement but have not filed returns for other tax periods, you will also need to file all tax returns and pay all taxes due to date whether or not we issued estimates for missing returns.
If you have not received notice that your license or credential will be withheld or revoked, contact the DOR office near you or the Madison office at (608) 266-7879 to obtain information about your delinquent tax account or to make arrangements to file late tax returns and pay the taxes due. If you are unsure of who to contact or you received notice that your license will be withheld or revoked, call (608) 267-0833. Choose option "1" to discuss options to resolve your account and release your license.
- Will my license be withheld or revoked if I am in bankruptcy?
In most cases, if you are in bankruptcy your license will not be withheld or revoked. You may contact DOR at (608) 267-0833. Choose option "3" to discuss the status of your bankruptcy account with a department representative.
- Why is my license or credential being revoked or denied? How can I pay my delinquent taxes if you take away my ability to earn a living?
The occupational license law covers virtually all credentials and occupational licenses in the state. No one license or credential type is singled out.
We are willing to enter into reasonable payment arrangements with taxpayers who are not able to pay their delinquent taxes in full. Contact the DOR office near you, the Madison Central Compliance Unit at (608) 266-7879, or the Occupational License Specialist at (608) 267-0833. Choose option "1" to discuss your options.
- I want to go to court to prove I do not owe delinquent taxes. How do I get my day in court?
The DOR will not show you as delinquent until all appeal rights on the tax bill expire. You may request a hearing with us after the licensing agency revokes or denies your application or renewal for delinquent taxes. This hearing is limited to questions of:
- mistaken identity; and
- whether you have paid the delinquent taxes for which you are liable.
If, after the hearing, we confirm that you owe delinquent taxes, the agency issuing the license must confirm its denial, revocation, or suspension of your license. You may then seek judicial review of the agency's sworn statement in the Dane County Circuit Court.
FOR MORE INFORMATION PLEASE CONTACT:
WISCONSIN DEPARTMENT OF REVENUE
Special Procedures Unit
PO Box 8901
Madison, WI 53708-8901
Phone: (608) 267-0833
Fax: (608) 224-5700