 | Website | https://www.revenue.wi.gov/ |
| Where’s My Refund | https://www.revenue.wi.gov/…/TaxReturnStatus.aspx | |
| Info for Tax Pros | https://www.revenue.wi.gov/Pages/TaxProfessionals/… | |
| ERO Assistance | (608) 266-2486- Individual Tax Returns(608) 266-2776 – Business Tax Returns | |
Taxpayer Assistance | Appleton – (920) 832-2727Eau Claire – (715) 836-2811Madison – (608) 266-2486Milwaukee – (414) 227-4000 |
Forms ● E-file Information ● General Tax Return Information ● Filing Status Information ● Residency Information ● Military ● Business ● Mailing Addresses ● Business Mailing Addresses ● Federal Links
Forms and Instructions
Electronic Filing Information
Electronic Filing Mandate – An income tax preparer preparing 50 or more individual income tax returns in the current year or who filed 50 or more Wisconsin individual tax returns for the prior taxable year is required to file returns electronically. There are two exceptions to this mandate. Practitioners can request a waiver if filing electronically causes undue hardship or if the taxpayer wishes to file by paper.
A waiver request must be submitted by a preparer subject to the electronic filing requirements if it causes undue hardship. See Waiver Request Form EFT-102.
E-File Registration Requirements – Acceptance in the Wisconsin e-file program is automatic with acceptance in the federal e-file program.
Tax Years That Can Be E-Filed – Wisconsin supports the open tax years that follow the IRS which is the Current year and 2 prior years.
State Only Return Requirements – Wisconsin state returns can be transmitted as a linked return with the Federal Return or as a State Only return not linked to a Federal Return.
Amended Returns – Wisconsin supports electronic filing for Amended Returns. There is no separate form for an amended return. The Taxpayer should check in the header of Form 1 that the return is an Amended Return. The amended return information can be accessed in the program from the main menu of the Wisconsin return by selecting Personal Information > Other Categories.
Electronic Signatures – Wisconsin does not currently support electronic signatures on their tax forms.
General Tax Return Information
Due Date – Individual Returns – April 15, or same as IRS
Extensions – An automatic 6-month extension is granted if a federal extension is filed. The automatic extension only applies to filing a return; no extensions are granted for payment of taxes due. All tax payments are due by the original due date of the return.
Driver’s License/Government Issued Photo Identification: Wisconsin allows Driver’s License or Government Issued ID information to be included in the tax return in order to electronically file. Returns without Driver’s License or Government Issued ID information may encounter delays in processing of refunds.
Filing Status Information
Wisconsin does not require the same filing status used on the federal return. However, Keystone Tax Solutions Pro does not support a different filing status for Wisconsin.
Residency Status Information for Wisconsin Returns
Residents: A full year resident is an individual who was domiciled in Wisconsin for the entire year. Full year residents file Form 1.
Part-year Resident: A part year resident is an individual who was domiciled in Wisconsin for only part of the year. Part year residents file Wisconsin Form 1NPR.
Nonresidents: A nonresident is an individual who was not domiciled in Wisconsin for any part of the year. Nonresidents file Form 1NPR.
Reciprocal Agreements – Wisconsin has a reciprocity agreement with the following states: Illinois, Indiana, Kentucky and Michigan.
Military Personnel/Military Spouses
Residents: Military personnel who are residents of Wisconsin upon entering military service remain residents of Wisconsin for income tax purposes until proof as to change of home of record has been made.
Nonresidents: Nonresident military personnel stationed within Wisconsin are not required to file a Wisconsin income tax return unless they have earned income from Wisconsin sources other than military pay.
Military spouses: Under the Military Spouses Residency Relief Act, a military spouse’s state of residence does not change when moving to a new state to be with a service member stationed there if the residence or domicile is the same for the service member and spouse. To claim an exemption from Wisconsin withholding, a nonresident spouse of a service member can file Form W-221, Nonresident Military Spouse Withholding Exemption, with his or her employer.
Business Return Electronic Filing Information
Business Electronic Filing Mandate – All corporate/partnership tax returns must be filed using electronic technology unless the business entity files a hardship request. See: Waiver Request Form EFT-102
Business Return General Information
Due Dates for Wisconsin Business Returns
- Corporations – April 15, or same as IRS.
- S-Corporations – March 15, or same as IRS.
- Partnerships – March 15, or same as IRS.
- Fiduciary & Estate – April 15, or same as IRS.
Business Extensions
Corporations – Any extension allowed by the IRS for filing the federal return automatically extends the Wisconsin due date of Form 4 to 30 days after the federal extended due date of October 15.
2018 returns can also be filed on extension due to a federal- or state-declared disaster. See here for more information.
S-Corporations – Any extension allowed by the IRS for filing the federal return automatically extends the Wisconsin due date of Form 5S to 30 days after the federal extended due date of September 15. Additionally, the due date of Form 5S can be extended automatically without filing a federal extension.
2018 returns can also be filed on extension due to a federal- or state-declared disaster. See here for more information.
Partnerships – Any extension allowed by the IRS for filing the partnership’s federal return automatically extends the due date of Form 1CNP to the same extended due date of September 15.
2018 returns can also be filed on extension due to a federal- or state-declared disaster. See here for more information.
Fiduciaries – Any extension allowed by the IRS for filing of the fiduciary federal return automatically extends the due date of Form 2 to the same extended due date of September 30.
If a federal extension request has not been filed but a Wisconsin extension is desired:
- Estimate the Wisconsin income tax and pay the estimate by the due date using Form 1-ES, and
- Attach a statement to Form 2 indicating which federal extension provision is being used, or attach a copy of the federal extension application form with only the name, address, and signature areas completed.
No extension is allowed if the estimated tax is not reasonable.
Amended Business Returns
All Wisconsin Amended Business Returns can be e-filed
Corporation – Corporations must complete an amended Form 4. To mark Wisconsin Form 4 as an amended return, from the main menu of the Wisconsin return select Heading Information > Amended Return.
S-Corporation – S Corporations must complete an amended Form 5S. To mark Wisconsin Form 5S as an amended return, from the main menu of the Wisconsin return, select Heading Information > Amended Return.
Partnership – Partnerships must complete an amended Form 1CNP. To mark Wisconsin Form 1CNP as an amended return, from the main menu of the >Wisconsin return, select Heading Information > Amended Return.
Fiduciary / Estate – Fiduciaries must complete an amended Form 2. To mark Wisconsin Form 2 as an amended return, from the main menu of the Wisconsin return select Heading Information > Amended Return.
Mailing Addresses
Individual Income Tax Mailing Addresses
Business Mailing Addresses
Corporation/S-Corporation/Partnership/Fiduciary Tax Mailing Addresses
Federal Tax Links
Disclaimer
While Keystone Tax Solutions Pro strives to make the information and links contained on this page as timely and accurate as possible, Keystone Tax Solutions Pro makes no promise or guarantee about the timeliness, accuracy, or completeness of the contents of this page. The information contained on this page is for general information and is not intended to be tax advice. The user is also encouraged to review the underlying state resources and publications.