Wis. Admin. Code Department of Revenue § Tax 2.085 - Claim for refund on behalf of a deceased taxpayer

(1) If a refund of Wisconsin income taxes is due a deceased taxpayer and if the claimant is unable to cash the refund check, the claimant shall file a completed form 804, entitled "Claim for Decedent's Wisconsin Income Tax Refund."

(2) If a refund is claimed on a joint Wisconsin income tax return of the surviving spouse and the decedent, the surviving spouse shall write "filing as surviving spouse" in the signature area of the return. If someone other than the surviving spouse is the personal representative, the personal representative shall also sign the joint return.

(3) Forms required to be filed under sub. (1) shall be mailed to Wisconsin Department of Revenue, Tax Operations Bureau - Mail Stop 3-164, P.O. Box 8903, Madison, WI 53708-8903.

Notes

Wis. Admin. Code Department of Revenue § Tax 2.085

Cr. Register, October, 1976, No. 250, eff. 11-1-76; am. (1), Register, November, 1978, No. 275, eff. 12-1-78; am. (2), Register, September, 1983, No. 333, eff. 10-1-83; renum. (2) to be (3), cr. (2), Register, February, 1990, No. 410, eff. 3-1-90; CR 13-012: am. (1) to (3) Register August 2013 No. 692, eff. 9-1-13.

Section Tax 2.085 interpretss. 71.75(10), Stats.