​March 4, 2022

To: Manufacturers, Real Estate Owners and Preparers

Note:

• Disregard this reminder if you have already filed your 2022 M-Form
• 2022 M-Form filing deadline was Tuesday, March 1, 2022

IMPORTANT – Note to Recipient

Your email address is associated with the manufacturing account identified in the subject line as a company contact or an authorized user within the Wisconsin Department of Revenue's (DOR) Manufacturing Assessment System (MAS).

Take action – if you are the:

• Current manufacturing property owner
  • Log in to MAS and review the authorized users for your account(s)
  • To remove a currently authorized user from your account select "Req Auth User Remove" on your Account History page 
• Authorized user who is no longer associated with this account
  • To request your removal as an authorized user, log in to MAS, select the account identified in the subject line from your list of authorized accounts, and select "Req Auth User Remove" on the Account History page; or
  • Contact the district office in your area

Filing M-Forms late – after March 1 deadline

Under state law, all manufacturers must file the 2022 Manufacturing Property Return (M-Form) by March 1, 2022.

1. DOR did not receive your return – the manufacturing property assessment account listed in the subject line above and associated with this email address did not:
   • File the required 2022 (M-Form) by the March 1, 2022, due date; or
   • Request a filing extension by the deadline. Extension requests are no longer available.
2. Next steps
   • Log in to our Manufacturing Assessment System (MAS) to verify the status of the account identified in the subject line above
   • File the required 2022 (M-Form) as soon as possible to avoid escalating penalties
3. Late filing penalty
   • Under state law (sec. 70.995(12)(c), Wis. Stats.), DOR must impose a filing penalty if an M-Form return is not filed, filed late or the filing is not complete
   • Your current late-filing penalty is $25  – since the return is fewer than 10 days late
   • Penalty increases if form is still not filed after 10 days – for more details, review Late Filing Penalty Information
   • Non-filers will also:
     • Receive estimated 2022 manufacturing property assessments
     • Lose the right to appeal their 2022 assessment to the State Board of Assessors

Electronically file (e-file) your M-Form

DOR recommends e-filing your 2022 M-Forms through our Manufacturing Assessment System (MAS). M-Forms can still be e-filed after the March 1, 2022, due date. The MAS system automatically time stamps returns when the preparer designates the form as complete. Penalties are assessed based on the e-file date.

• E-filing benefits
  • E-filing is secure and allows you to prepare, save, file, view and print your returns
  • Authorized users can file returns
  • For more M-Form information, related common questions, instructions and e-file troubleshooting, visit our Manufacturers web page
• Paper-filed returns – are not considered properly filed unless they:
  • Contain the completed cover page including signatures and all required schedules
  • Are filed on the state-prescribed printable forms that are located on our website
  • Note: Late forms mailed to the appropriate Manufacturing & Utility Bureau District Office are charged a penalty based on postmark date

Questions?

To avoid a delayed response, contact the district office in your area.