(1) FORMS. The
department shall provide official forms for filing income tax returns and
credit claims. Except as provided in s.
Tax
2.09 or otherwise approved by the department, tax
returns and credit claims may only be filed using these official
forms.
(2) INFORMATION RETURNS.
Information returns required of persons other than corporations are specified
in s.
Tax
2.04.
(3)
FILING RETURNS.
(a) All forms and information
required to be filed or furnished by persons other than corporations shall be
filed or furnished by providing the information requested on the appropriate
forms, signing the returns or forms as appropriate and submitting them by one
of the following means:
1. Mailing them to the
address specified by the department on the form or in the
instructions.
2. Delivering them to
the department or to the destination that the department or the department of
administration prescribes.
3.
Filing them by the use of electronic means as prescribed by the department.
Note: The destination for delivering forms that
the department or the department of administration prescribes and the type of
electronic means the department prescribes for filing forms shall be stated on
the forms or in the instructions, on the department's Internet web site at
www.revenue.wi.gov or in the
department's quarterly newsletter titled "Wisconsin Tax Bulletin" or other
written material.
(b) Except as provided in pars. (c) and (d),
the department may require a tax return preparer or tax preparation firm that
prepared 50 or more Wisconsin individual income tax returns for the prior
taxable year, to file individual income tax returns prepared by that tax return
preparer or tax preparation firm electronically. The department shall notify
tax return preparers and tax preparation firms by October 1 of any year of the
requirement to file electronically. The requirement to file returns
electronically shall be effective beginning January 1 of the year following
notification.
(c) Paragraph (b)
does not apply to a return on which the taxpayer has indicated that the
taxpayer did not want the return filed by electronic means.
(ce) Except as provided in par. (d), the
department may require a composite individual income tax return filed by a
pass-through entity on behalf of its nonresident partners, members,
shareholders, or beneficiaries be filed electronically. The department shall
provide notification at least 90 days prior to the due date of the first
composite income tax return required to be filed electronically of the
requirement to file electronically.
(ci) Except as provided in par. (d), the
department may require the nonresident income or franchise tax withholding
return filed by a pass-through entity to be filed electronically. The
department shall provide notification at least 90 days prior to the due date of
the first income or franchise tax withholding return required to be filed
electronically of the requirement to file electronically.
(cm) Except as provided in par. (d), the
department may require the income tax return or request for a closing
certificate of a trust or estate be filed electronically. The department shall
provide notification at least 90 days prior to the due date of the first income
tax return or closing certificate required to be filed electronically of the
requirement to file electronically.
(cs) Except as provided in par. (d), the
department may require the income tax return of a partnership be filed
electronically. The department shall provide notification at least 90 days
prior to the due date of the first income tax return required to be filed
electronically of the requirement to file electronically.
(d) The secretary of revenue may waive the
requirement to file electronically when the secretary determines that the
requirement causes an undue hardship, if the person otherwise required to file
electronically does all of the following:
1.
Requests the waiver in writing using Form EFT-102, Electronic Filing or
Electronic Payment Waiver Request.
Note: Form EFT-102 should be e-mailed to
DORWaiverRequest@wiscon-sin.gov, faxed to (608) 267-1030, or addressed to
Mandate Waiver Request, Wisconsin Department of Revenue, Mail Stop 5-77, PO Box
8949, Madison WI 53708-8949. Form EFT-102 may be obtained at
https://www.revenue.wi.gov/Pages/html/formpub.aspx,
under "Tax Return Information."
2. Clearly indicates why the requirement
causes an undue hardship.
(e) In determining whether the electronic
means requirement causes an undue hardship, the secretary of revenue may
consider the following factors:
1. Unusual
circumstances that may prevent the person from filing electronically.
Example: The person does not have access to a
computer that is connected to the Internet.
2. Any other factor that the secretary
determines is pertinent.
Notes
Wis. Admin. Code
Department of Revenue
§
Tax 2.08
1-2-56; am. Register,
February, 1958, No. 26, eff. 3-1-58; am. Register, February, 1960, No. 50, eff.
3-1-60; am. Register, September, 1964, No. 105, eff. 10-1-64; r. and recr.,
Register, March, 1966, No. 123, eff. 4-1-66; am. Register, February, 1975, No.
230, eff. 3-1-75; am. (1), Register, November, 1977, No. 263, eff. 12-1-77; am.
(3), Register, February, 1978, No. 266, eff. 3-1-78; am. (1) (a) and (b), (2)
and (3), renum. (1) (c) and (d) to be (1) (k) and (l) and am., cr. (1) (c) to
(j), Register, July, 1987, No. 379, eff. 8-1-87; r. and recr. (1), am. (3)
(intro.), r. (3) (a) to (c), Register, June, 1990, No. 414, eff. 7-1-90; r. and
recr. Register, May, 1995, No. 473, eff. 6-1-95; CR 01-143: am. (1) (a) 2., 3.
and (b) 3., renum. (1) (a) 4. to 15., 17. to 20., 21., and 22. to 28., (b) 5.,
6. and (3) to be (1) (a) 5., 6., 9. to 18., 19. to 22., 24., and 26. to 32.,
(b) 7., 8. and (3) (a) (intro.) and am. (1) (a) 6., 15. and 18., (b) 7., and
(3) (a) (intro.), cr. (1) (a) 4., 7., 8., 23., 25., (b) 5. and 6., (3) (a) 1.
to 3. and (b) to (e), r. (1) (a) 16. Register July 2002 No. 559, eff. 8-1-02;
CR 10-095: r. and recr. (1), am. (3) (b) (intro.), 2., (3) (d) (intro.), 1.,
(e) 1., cr. (3) (b) 3., (ce), (cm), (cs) Register November 2010 No. 659, eff.
12-1-10.
Amended by, CR
19-141: renum. (3) (b) (intro.) to (3) (b) and am., r. (3) (b) 1. to 3., cr.
(3) (ci) Register September 2020 No. 777, eff. 10-1-20; correction in (3) (ci)
made under s. 35.17, Stats.,
Register
September 2020 No. 777, eff.
10/1/2020
Forms not required to be filed electronically may be
delivered in person to the Department of Revenue at 2135 Rimrock Road, Madison,
Wisconsin or mailed to the address specified on the form or in the
instructions.
Section Tax 2.08 interprets ss.
71.01(5g),
71.03(2),
71.20(1),
71.55(3),
71.738(2m),
and
71.80(18),
Stats.
