Individual Income Tax Extensions For Paper and Electronically Filed Returns

  1. Are extensions available if I can't file my Wisconsin return by the due date?

  2. If I have an extension, will this extend the time to pay any tax due?

  3. What extension is available for those individuals serving in a Combat Zone?

  4. What geographical areas are considered Combat Zones?


  1. Are extensions available if I can't file my Wisconsin return by the due date?

    Your 2017 individual income tax return must be filed by April 17, 2018, unless you have an extension of time to file. The following extension of time to file options are available:

    • Extensions available under federal law may be used for Wisconsin purposes, even if you do not need a federal extension because you filed your federal return by April 17, 2018. To obtain an extension only for Wisconsin, you must attach a statement to your Wisconsin income tax return indicating you wish to take the federal Form 4868 extension provision or attach a copy of the federal 4868 Application for Automatic Extension of Time to File U.S. Individual Income Tax Return, with only the name, address, and signature areas completed.
    • If you have an extension for filing your federal return, this automatically gives you a 6-month Wisconsin extension, provided you attach a copy of your federal extension application to your Wisconsin income tax return.
    • If you are allowed an automatic 2-month extension for filing your federal return because you are outside the United States and Puerto Rico on April 17, 2018, this automatically gives you a Wisconsin extension. Attach a statement to your Wisconsin return explaining how you qualify.

  2. If I have an extension, will this extend the time to pay any tax due?

    Even though you may have an extension of time to file your return, you will owe interest on any tax not paid by April 17, 2018. Returns not filed by April 17, 2018, or during an extension period, are subject to additional interest and penalties. If you expect to owe additional tax, you can avoid the 1% per month interest charge during the extension period by paying the tax you will owe by April 17, 2018. Submit the payment with a 2017 Wisconsin Estimated Tax Voucher​.

    Exception:

    You will not be charged interest during an extension period if:

    • You served in support of Operation Freedom's Sentinel, or
    • You qualify for a federal extension because of service in a combat zone, or
    • You qualify for a federal extension due to a federally-declared disaster.

    See your tax form instructions for codes to enter in the "special conditions" box on your return.

  3. What extension is available for those individuals serving in a Combat Zone?

    The deadline for filing a tax return, paying any tax you may owe, and filing a claim for refund is automatically extended if you serve in a Combat Zone. This applies to members of the Armed Forces, as well as Red Cross personnel, accredited correspondents, and civilians under the direction of the Armed Forces in support of the Armed Forces.

    The deadline for filing your return, paying any tax due, and filing a claim for refund is extended for at least 180 days after the later of:

    • The last day you are in a Combat Zone (or the last day the area qualifies as a Combat Zone), or
    • The last day of any continuous qualified hospitalization for injury from service in the Combat Zone.

  4. What geographical areas are considered Combat Zones?

    Combat zones are designated by an Executive Order from the President as areas in which the U.S. Armed Forces are engaging or have engaged in combat.

    For more information, see federal Publication 3, Armed Forces Tax Guide.

FOR MORE INFORMATION PLEASE CONTACT:

MS 5-77
WISCONSIN DEPARTMENT OF REVENUE
Customer Service Bureau
PO Box 8949
Madison, WI 53708-8949
Phone: (608) 266-2772
Fax: (608) 267-1030
Email additional questions to DORIncome@wisconsin.gov

December 13, 2017