reglab/housing_qa huggingface dataset:
WI Stat § 71.53 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 71 - Income and franchise taxes for state and local revenues.|71.53 - Filing claims.

71.53  Filing claims. (1) Eligibility for credit.  (a) Subject to the limitations provided in this subchapter and s. 71.80 (3) and (3m), a claimant may claim as a credit against Wisconsin income taxes otherwise due, Wisconsin property taxes accrued, or rent constituting property taxes accrued, or both. If the allowable amount of claim exceeds the income taxes otherwise due on the claimant's income or if there are no Wisconsin income taxes due on the claimant's income, the amount of the claim not used as an offset against income taxes shall be certified to the department of administration for payment to the claimant by check, share draft or other draft drawn on the general fund.(b) The right to file a claim under this subchapter is personal to the claimant and does not survive the claimant's death. When a claimant dies after having filed a timely claim the amount thereof shall be disbursed under s. 71.75 (10). The right to file a claim under this subchapter may be exercised on behalf of a living claimant by the claimant's legal guardian or attorney-in-fact.(c) Only one claimant per household per year shall be entitled to credit under this subchapter. (2)  Ineligible claims. No claim under this subchapter may be allowed if any of the following conditions applies:(a) Such claim is not filed with the department of revenue in conformity with the filing requirements in s. 71.03 (6) and (7).(b) The department finds that the claimant received title to his or her homestead primarily for the purpose of receiving benefits under this subchapter.(c) The claimant was under 18 years of age at the close of the year to which the claim relates.(d) The claimant was claimed as a dependent for federal income tax purposes by another person during the year to which the claim relates but this limitation shall not apply if the claimant was 62 years of age or older at the close of the year to which the claim relates.(e) The claimant resided for the entire calendar year to which the claim relates in housing which was exempt from taxation under ch. 70 other than housing for which payments in lieu of taxes are made under s. 66.1201 (22) except as provided under s. 71.54 (2) (c) 2.(f) The claimant resides in a nursing home and receives assistance under s. 49.45 at the time of filing.History: 1987 a. 312; 1989 a. 31, 198; 1991 a. 39; 1999 a. 150 s. 672.
WI Stat § 71.57 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 71 - Income and franchise taxes for state and local revenues.|71.57 - Purpose.

71.57  Purpose. The purpose of ss. 71.58 to 71.61 is to provide credit to owners of farmland which is subject to agricultural use restrictions, through a system of income or franchise tax credits and refunds and appropriations from the general fund.History: 1987 a. 312; 1991 a. 39; 2009 a. 28.
WI Stat § 71.61 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 71 - Income and franchise taxes for state and local revenues.|71.61 - General provisions.

71.61  General provisions. (1) Department may apply credit against any tax liability. The amount of any claim otherwise payable under ss. 71.57 to 71.61 may be applied by the department against any amount certified to the department under s. 71.93 or 71.935 or may be credited under s. 71.80 (3) or (3m). (2)  Credits are income. All amounts allowed as credits under ss. 71.57 to 71.61 constitute income for income and franchise tax purposes and are reportable as such in the year of receipt. (3)  Interest not allowed. No interest may be allowed on any payment made to a claimant under ss. 71.57 to 71.61. (3m)  Administration. The income tax provisions in this chapter relating to assessments, refunds, appeals and collection apply to the credit under ss. 71.57 to 71.61. (4)  Penalties. Unless specifically provided in ss. 71.57 to 71.61, the penalties under subch. XIII apply for failure to comply with ss. 71.57 to 71.61 unless the context requires otherwise. (5)  Table prepared by department. The department shall prepare a table under which claims under ss. 71.57 to 71.61 shall be determined. (6)  Prohibition of new claims. For taxable years beginning after December 31, 2009, no new claims for a credit may be filed under ss. 71.57 to 71.61, but if an otherwise eligible claimant is subject to a farmland preservation agreement, as defined in s. 91.01 (7), 2007 stats., that is in effect on July 1, 2010, the claimant may continue to file a claim for the credit under ss. 71.57 to 71.61 until the farmland preservation agreement expires, except that no claimant who files a claim under ss. 71.57 to 71.61 may file a claim under s. 71.613.History: 1987 a. 312; 1989 a. 31; 1991 a. 39; 1995 a. 27; 2009 a. 28.
WI Stat § 71.68 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 71 - Income and franchise taxes for state and local revenues.|71.68 - Definitions.

71.68  Definitions. In this subchapter: (1) “Department" means the department of revenue. (2) “File" means mail or deliver a document that the department prescribes to the department or, if the department prescribes another method of submitting or another destination, use that other method or submit to that other destination.History:  1997 a. 27.
WI Stat § 71.70 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 71 - Income and franchise taxes for state and local revenues.|71.70 - Rents or royalties.

71.70  Rents or royalties. (1) Persons other than corporations. Persons other than corporations deducting rent or royalties in determining taxable income shall file a report that shows the amounts and the name and address of each individual who is a resident of this state and to whom royalties of $600 or more are paid during the taxable year; and the amounts and the name and address of each individual to whom rent of $600 or more is paid during the taxable year for property having a situs in this state. The person who deducts rent or royalties shall file the report on or before January 31 of the year following the year in which the payments are made. The person who deducts rent or royalties shall, on or before that deadline, furnish the recipient of the payment with a copy of the report. (2)  Corporations. All corporations doing business in this state shall file, on or before January 31, any information relative to payments made within the preceding calendar year of rents and royalties to all individuals taxable thereon under this chapter. The corporation that makes the payment shall, on or before that deadline, furnish the recipient of the payment with a copy of the statement.History: 1987 a. 312; 1989 a. 31; 1991 a. 39; 1997 a. 27, 291; 2017 a. 59.
WI Stat § 71.71 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 71 - Income and franchise taxes for state and local revenues.|71.71 - Wages subject to withholding.

71.71  Wages subject to withholding. (1) Statement employer must furnish to employee.  (a) Every person, partnership or limited liability company required to deduct and withhold from an employee under the general withholding provisions of subch. X shall furnish to each such employee in respect of the remuneration paid by such person, partnership or company to such employee during the calendar year, on or before January 31 of the succeeding year, or if his or her employment is terminated before the close of any such calendar year on the day on which the last payment of remuneration is made, 2 legible copies of a written statement showing the following:1. The name of such person, partnership or limited liability company, and that person's, partnership's or company's Wisconsin income tax identification number, if any.2. The name of the employee and the employee's social security number, if any, or other number required by the department.3. The total amount of wages as defined in s. 71.63 (6).4. The total amount deducted and withheld as required by the general withholding provisions of subch. X.(b) The employee shall furnish the department of revenue one copy of such written statement along with his or her return for the year. (2)  Statement employer must file. Every person required to deduct and withhold from an employee under subch. X shall file, in respect to remuneration paid by the person to the employee during the calendar year, on or before January 31 of the succeeding year, one copy of the statement under sub. (1), except that, if the statement includes a number other than the employee's social security number, the statement filed shall include the employee's social security number.History: 1987 a. 312; 1991 a. 39; 1993 a. 112; 1997 a. 27; 2017 a. 59, 324.
WI Stat § 71.715 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 71 - Income and franchise taxes for state and local revenues.|71.715 - Wages not subject to withholding.

71.715  Wages not subject to withholding. (1) Statement employer must furnish to employee.  (a) Every employer, as defined in s. 71.63 (3), that pays in any calendar year wages, as defined in s. 71.63 (6), to an employee, as defined in s. 71.63 (2), from which the employer was not required to deduct and withhold from the employee under the general withholding provisions of subch. X., shall furnish to the employee, with respect to the wages paid by the employer to the employee during a calendar year, on or before January 31 of the year following the year in which the wages are paid, or, if the employee's employment is terminated before the close of a calendar year, on the day on which the last payment of wages is made, 2 legible copies of a written statement showing all of the following:1. The name of the employer and the employer's Wisconsin income tax identification number, if any.2. The name of the employee and the employee's social security number, if any, or other number required by the department.3. The total amount of wages the employer paid in the calendar year to the employee.(b) An employee that receives a statement under par. (a) shall furnish the department one copy of the statement along with the employee's return for the year. (2)  Statement employer must file. Every employer required to furnish a statement under sub. (1) (a) shall file, with respect to the wages paid by the employer to an employee as described in sub. (1) during the calendar year, on or before January 31 of the succeeding year, one copy of the statement, except that, if the statement includes a number other than the employee's social security number, the statement filed shall include the employee's social security number.History:  2017 a. 59, 324.
WI Stat § 71.72 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 71 - Income and franchise taxes for state and local revenues.|71.72 - Statement of nonwage payments.

71.72  Statement of nonwage payments. Every resident of this state and every nonresident carrying on activities within this state, whether taxable or not under this chapter, who pays in any calendar year for services performed within this state by an individual remuneration that is excluded from the definition of wages in s. 71.63 (6), in the amount of $600 or more, shall, on or before January 31 of the year following the year in which the payments are made, file a statement disclosing the name of the payor, the name and address of the recipient of the payment, and the total amount paid in the calendar year to the recipient. The person who pays for the services shall, on or before that deadline, furnish the recipient of the payment with a copy of the statement. In any case in which an individual receives wages, as defined in s. 71.63 (6), and also remuneration for services which remuneration is excluded from such definition, both from the same payor, the wages and the excluded remuneration shall both be reported in the statement required by s. 71.71 (2) in a manner satisfactory to the department, regardless of the amount of the excluded remuneration.History: 1987 a. 312; 1991 a. 39; 1997 a. 27, 291; 2017 a. 59.
WI Stat § 71.73 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 71 - Income and franchise taxes for state and local revenues.|71.73 - General provisions.

71.73  General provisions. (1) Penalties. Unless specifically provided in this subchapter, the penalties under subch. XIII apply for failure to comply with this subchapter, unless the context requires otherwise. (2)  Extensions. If a person applies for an extension and shows good cause why an extension should be granted, the department may grant a 30-day extension for filing a rent and royalty statement under s. 71.70, a wage statement under s. 71.71, a wage statement under s. 71.715, or a statement of nonwage payments under s. 71.72.History: 1987 a. 312; 1991 a. 39; 1997 a. 291; 2017 a. 59.
WI Stat § 71.738 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 71 - Income and franchise taxes for state and local revenues.|71.738 - Definitions.

71.738  Definitions. In this subchapter: (1m) “Department" means the department of revenue. (2m) “File" means mail or deliver a document that the department prescribes to the department or, if the department prescribes another method of submitting or another destination, use that other method or submit to that other destination. (3) “Last day prescribed by law" means the unextended due date of the return or of the claim made under subch. VIII. (4) “Sign" means write one's signature or, if the department prescribes another method of authenticating, use that other method.History:  1995 a. 428; 1997 a. 27; 2005 a. 362; 2007 a. 20.
WI Stat § 71.76 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 71 - Income and franchise taxes for state and local revenues.|71.76 - Internal revenue service and other state adjustments.

71.76  Internal revenue service and other state adjustments. (1) If for any year the amount of federal net income tax payable, of a credit claimed or carried forward, of a net operating loss carried forward or of a capital loss carried forward of any taxpayer as reported to the internal revenue service is changed or corrected by the internal revenue service or other officer of the United States, such taxpayer shall report such changes or corrections to the department within 180 days after its final determination and shall concede the accuracy of such determination or state how the determination is erroneous. Such changes or corrections need not be reported unless they affect the amount of net tax payable under this chapter, of a credit calculated under this chapter, of a Wisconsin net operating loss carried forward, of a Wisconsin net business loss carried forward or of a capital loss carried forward under this chapter. Any taxpayer submitting an amended return to the internal revenue service, or to another state if there has been allowed a credit against Wisconsin taxes for taxes paid to that state, shall also file, within 180 days of such filing date, an amended return if any information contained on the amended return affects the amount of net tax payable under this chapter of a credit calculated under this chapter, of a Wisconsin net operating loss carried forward, of a Wisconsin net business loss carried forward or of a capital loss carried forward under this chapter. (2) In the case of any partnership adjustments, as defined under section 6241 of the Internal Revenue Code and including adjustments under section 6225 of the Internal Revenue Code, the partnership and its partners shall report such changes or corrections to the department within 180 days after the final determination by the internal revenue service and shall concede the accuracy of such determination or state how the determination is erroneous. The partnership and its partners shall submit amended returns, as applicable, for each reviewed year, as defined under section 6225 of the Internal Revenue Code, to which such partnership adjustments relate.History: 1987 a. 312; 1991 a. 39; 1997 a. 27; 2021 a. 1.
WI Stat § 71.85 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 71 - Income and franchise taxes for state and local revenues.|71.85 - General provisions.

71.85  General provisions. (1) Penalties not deductible. No penalty imposed by this chapter, including penalties imposed under s. 71.83 (1) (a) 3., 4. and 5. and (b) 2., 3. and 4. and (2) (a) 1., 4. and 5., or by subch. III of ch. 77 may be deducted from gross income in arriving at net income taxable under this chapter. (2)  Prosecutions by attorney general. The attorney general is authorized, upon request of the secretary of revenue, to represent the state or to assist the district attorney in the prosecution of any case arising under s. 71.83 (2) (a) 1. or (2) (b) 1. or 2. (3)  Abatement of interest and penalties. No penalty or interest that has been imposed under this subchapter on a taxpayer who is eligible for the exemption under s. 71.05 (6) (b) 13. or 14. may continue to accrue while the taxpayer is in the Operation Desert Shield or Operation Desert Storm theater of operations and for 180 days after the taxpayer leaves the Operation Desert Shield or Operation Desert Storm theater of operations.History: 1987 a. 312, 411; 1991 a. 2; 1995 a. 255; 1997 a. 36; 2001 a. 103.
WI Stat § 71.87 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 71 - Income and franchise taxes for state and local revenues.|71.87 - Definition.

71.87  Definition. In this subchapter, “person feeling aggrieved" and “person aggrieved" include the spouse of a person against whom an additional assessment was made or who was denied a claim for refund for a taxable year for which a separate return was filed and include either spouse for a taxable year for which a joint return was filed or, if no return was filed, a joint return could have been filed.History: 1987 a. 312.
WI Stat § 71.88 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 71 - Income and franchise taxes for state and local revenues.|71.88 - Time for filing an appeal.

71.88  Time for filing an appeal. (1) Appeal to the department of revenue.  (a)  Contested assessments and claims for refund. Except for refunds set off under s. 71.93 in respect to which appeal is to the agency to which the debt is owed, except for refunds set off under s. 71.935 in respect to which an appeal is held under procedures that the department of revenue establishes and except for refunds set off under s. 49.855 in respect to which a hearing is held before the circuit court, any person feeling aggrieved by a notice of additional assessment, refund, or notice of denial of refund may, within 60 days after receipt of the notice, petition the department of revenue for redetermination. A petition or an appeal by one spouse is a petition or an appeal by both spouses. The department shall make a redetermination on the petition within 6 months after it is filed.(b)  Contested adjustments to credits. Any person feeling aggrieved by the determination made by the department to adjust a credit claimed under s. 71.07, 71.28 or 71.47 or subch. VIII or IX may, within 60 days after receipt, petition the department for redetermination. The department shall make a redetermination on the petition within 6 months after it is filed and notify the claimant under s. 71.74 (11). If no timely petition for redetermination is filed with the department, its determination shall be final and conclusive. (2)  Appeal to the Wisconsin tax appeals commission.  (a) Appeal of the department's redetermination of assessments and claims for refund. A person feeling aggrieved by the department's redetermination may appeal to the tax appeals commission by filing a petition with the clerk of the commission as provided by law and the rules of practice promulgated by the commission. If a petition is not filed with the commission within the time provided in s. 73.01 or, except as provided in s. 71.75 (5), if no petition for redetermination is made within the time provided the assessment, refund, or denial of refund shall be final and conclusive.(b)  Appeal of department's redetermination of credits. Any person aggrieved by the department of revenue's redetermination of a credit under s. 71.07 (3m), (6), or (9e), 71.28 (1) or (2m) or 71.47 (1) or (2m) or subch. VIII or IX, except when the denial is based upon late filing of claim for credit or is based upon a redetermination under s. 71.55 (8) of rent constituting property taxes accrued as at arm's length, may appeal the redetermination to the tax appeals commission by filing a petition with the commission within 60 days after the redetermination, as provided under s. 73.01 (5) with respect to income or franchise tax cases, and review of the commission's decision may be had under s. 73.015. For appeals brought under this paragraph, the filing fee required under s. 73.01 (5) (a) does not apply.History: 1987 a. 312; 1989 a. 31; 1991 a. 39; 1995 a. 27, 404; 2005 a. 49.
WI Stat § 71.89 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 71 - Income and franchise taxes for state and local revenues.|71.89 - Appeal procedures.

71.89  Appeal procedures. (1) If the taxpayer requests a hearing, the additional tax or overpayment shall not become due and payable until after hearing and determination of the tax by the tax appeals commission or disposition of the appeal pursuant to stipulation and order under ss. 73.01 (4) (a) and 73.03 (25). (2) No person against whom an assessment of income or franchise tax has been made shall be allowed in any action either as plaintiff or defendant or in any other proceeding to question such assessment unless the requirements of ss. 71.88 and 71.90 (1) shall first have been complied with, and unless such person shall have made full disclosure under oath at the hearing before the tax appeals commission of any and all income that the person received. The requirement of full disclosure under this subsection may be waived by the department of revenue. (3) As soon as the appellant shall have filed a petition with the tax appeals commission, all collection proceedings, except proceedings under s. 71.74 (14), shall be stayed until final determination of the appeal and any review thereof. (4) Any person who contests an assessment before the tax appeals commission or in court shall state in his or her petition or notice of appeal what portion if any of the tax is admitted to be legally assessable and correct. Within 5 days after notice by the department, the appellant shall pay to the department the whole amount of the admitted tax and such tax shall be appropriated in accordance with s. 25.20. Any such payment shall be considered an admission of the legality of the tax thus paid, and such tax so paid cannot be recovered in the pending appeal or in any other action or proceeding. (5) After final decision or other disposition, the record shall be returned to the department of revenue, and the department shall proceed to collect the taxes in the same manner as other income or franchise taxes are collected.History: 1987 a. 312; 1991 a. 39.