reglab/statecodes huggingface dataset:
Wisconsin Administrative Code › Department of Public Instruction › Chapter PI 49 - Special Needs Scholarship Program › Section PI 49.14 - Department authority

Current through June 24, 2024
(1) INQUIRIES. The department may make
			 inquiries to ascertain the accuracy and completeness of information contained
			 in audits or reports required under s.
			 115.7915,
			 Stats., or this chapter. Schools and auditors shall promptly respond to
			 inquiries made by the department.
(2) TRAINING. The department may provide
			 training to school staff and auditors. The department may charge a reasonable
			 fee for providing training under this subsection.
(3) PUPIL CONFIDENTIALITY. The department
			 shall maintain pupil confidentiality at all times.
(4) ORDER TO BAR. The department may issue an
			 order barring a private school from participating in the special needs
			 scholarship program if the department determines that the school has done any
			 of the following:
(a) Failed to submit the
			 financial audit or financial audit supplemental schedule in two or more years
			 by the date specified in s.
			 PI
			 49.08.
(b)
			 Submitted a financial audit or financial audit supplemental schedule that does
			 not comply with the requirements under s.
			 PI 49.08 or 49.09
			 in two or more instances in the same year or in different years.
(c) Excluded liabilities, whether or not the
			 school disputes the amount owed, from the financial information required under
			 s.
			 115.7915(6) (f)
			 2, Stats., and s.
			 PI 49.04(1m)
			 (b).
(d) Included assets in the financial
			 information filed under s.
			 115.7915(6) (f)
			 2, Stats., and s.
			 PI 49.04(1m)
			 (b) that exceed the assets of the
			 school.
(e) Failed to file a bond
			 required under s.
			 PI
			 49.04 for 3 consecutive months after the date the bond
			 is due.
(f) Failed to conduct
			 background checks required under s.
			 PI
			 49.03(4) for two or more
			 individuals.
(g) Employed an
			 individual in violation of s.
			 PI 49.03(4) (d)
			 1. or 2.
Wisconsin Administrative Code › Department of Public Instruction › Chapter PI 49 - Special Needs Scholarship Program › Section PI 49.15 - Right to a request a hearing

Current through June 24, 2024
(1) WHO MAY
			 REQUEST. A person or school adversely affected by an action of the department
			 under this chapter or s.
			 115.7915,
			 Stats., may request a contested case hearing on that action. A request for a
			 contested case hearing shall be filed with the office of legal services within
			 14 days of the date of the department's action.
Note:
See s.
				227.42,
				Stats. A request for a contested case hearing may be filed with the office of
				legal services at the following address:
Office of Legal Services
Wisconsin Department of Public Instruction
125 S. Webster St.
PO Box 7841
Madison, WI 53707-7841
(2) REQUEST FORM.
(a) A request for a contested case hearing
			 under sub. (1) shall be in writing and shall describe all of the following:
1. The department action on which a hearing
			 is requested.
2. The requester's
			 substantial interest claimed to be adversely affected.
3. How the department's action adversely
			 affected the requester's substantial interest.
4. The grounds for the hearing request,
			 including each of the specific material facts or legal issues that are in
			 dispute. Any material fact or legal issue that is not disputed shall be deemed
			 admitted.
5. The relief
			 sought.
Wisconsin Administrative Code › Department of Public Instruction › Chapter PI 49 - Special Needs Scholarship Program › Section PI 49.16 - Summer school attendance and payment

Current through June 24, 2024
(1) DEFINITION. In
			 this section, "academic purposes" means summer school learning experiences that
			 are related to or similar to instruction the school offers during the regular
			 school term or for which credit toward graduation is given.
(2) LIST OF CLASSES. Annually by the first
			 weekday in May, a school shall file with the department a list of academic
			 summer school classes and laboratory periods that the school will provide in
			 the following summer. The department shall annually review the list to ensure
			 the classes are for academic purposes.
(3) PROGRAM REQUIREMENTS. A school may count
			 any of the following as instruction for academic purposes:
(a) Music programs, lessons, sections, or
			 clinics.
(b) Swimming instruction
			 programs, if taught or directed by a teacher at the site of the
			 instruction.
(c) Field trips if
			 accompanied by a teacher and if all pupils have equal access to the field trips
			 regardless of a pupil's ability to pay.
Wisconsin Administrative Code › Department of Public Instruction › Chapter PI 80 - Community Programs And Services › Section PI 80.01 - Purpose

Current through June 24, 2024
(1) Under s.
			 120.13(19),
			 Stats., the school board of a common or union high school district, a unified
			 school district, or a 1st class city school district may establish and maintain
			 community education, training, recreational, cultural, or athletic programs and
			 services, outside of its regular curricular and extracurricular programs for
			 pupils.
(2) The purpose of this
			 chapter is to define which costs are ineligible under s.
			 120.13(19),
			 Stats.
Wisconsin Administrative Code › Department of Public Instruction › Chapter PI 80 - Community Programs And Services › Section PI 80.02 - Ineligible costs

Current through June 24, 2024
A school board may not expend moneys on ineligible costs for
				community programs and services. The following are ineligible costs:
(1) Costs for any program or service that is
			 limited to only school district pupils.
(2) Costs for any program or service whose
			 schedule presents a significant barrier for age-appropriate school district
			 residents to participate in the program or service.
(3) Costs that are not the actual, additional
			 cost to operate community programs and services under s.
			 120.13(19),
			 Stats.
(4) Costs that would be
			 incurred by the school district if the community programs and services were not
			 provided by the school district.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 1 - General Administration › Section Tax 1.01 - Assessment districts

Current through June 24, 2024
The secretary of revenue has divided the state into the
				following income tax assessment districts:
(1) APPLETON DISTRICT.
(a)
Headquarters.
Appleton.
(b)
Counties
			 served.
1. Brown
2. Calumet
3. Door
4. Florence
5. Fond du Lac
6. Forest
7. Green Lake
8. Kewaunee
9. Langlade
10. Manitowoc
11. Marinette
12. Marquette
13. Menominee
14. Oconto
15. Outagamie
16. Shawano
17. Sheboygan
18. Waupaca
19. Waushara
20. Winnebago
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 1 - General Administration › Section Tax 1.06 - Application of federal income tax regulations

Current through June 24, 2024
To the extent that any provision of the internal revenue code
				has application in the determination of Wisconsin taxable income, Wisconsin net
				income, or Wisconsin income or franchise tax of any natural person, fiduciary
				or corporation, including tax-option (S) corporations, any United States
				treasury regulation interpreting the provision shall be deemed a tax rule of
				the Wisconsin Administrative Code.
Federalization of the computation of Wisconsin gross income
				  for individuals and fiduciaries was provided by Chapter 163, Laws of 1965,
				  effective for taxable year 1965 and thereafter. Federalization of the
				  computation of Wisconsin net income of a corporation was provided by 1987 Wis.
				  Act 27, effective for taxable year 1987 and
				  thereafter.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 1 - General Administration › Section Tax 1.10 - Depository bank requirements for estimated tax vouchers, sales and use tax returns, and withholding, motor fuel, general aviation fuel and alternate fuels tax deposit reports

Current through June 24, 2024
(1) DAILY PROCESSING OF DOCUMENTS. Screening
			 and processing of deposit reports, returns, and vouchers shall be done daily on
			 the date received in accordance with specific procedures provided by the
			 department.
(2) DOCUMENTS RECEIVED
			 WITH PROPER PAYMENT. The depository bank shall inscribe the date received,
			 amount of payment and a consecutively assigned validation number upon each
			 deposit report, return, or voucher. That same information shall be inscribed on
			 the payment. The deposits received and validated for each day shall be combined
			 into a single deposit to the account of the state treasurer. The processed
			 documents shall be kept in sequence within batches for each business day. The
			 batches for each business day shall be sent daily by special courier to the
			 department's revenue accounting section in Madison. A validation tape and batch
			 card shall accompany each batch, and each day's transmittal shall include a
			 separate recapitulation sheet for each tax program. A copy of the combined
			 daily deposit slip shall also be included in each day's transmittal.
(3) EXCEPTIONS. Non-processible documents or
			 remittances, or both, as described in writing to the depository bank by the
			 department's revenue accounting section, shall be exceptions to the treatment
			 provided in sub. (1) and shall not be validated. Instead, they shall be sent to
			 the department's revenue accounting section with the envelopes in which they
			 were received.
Section Tax 1.10 interprets s.
				  71.65(3)
				  (a),
				  Stats.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 1 - General Administration › Section Tax 1.11 - Requirements for examination of returns

Current through June 24, 2024
(1) PUBLIC OFFICER
			 DEFINED. In this section, "public officer" means any person appointed or
			 elected according to law, who has continuous duties, has taken an oath of
			 office and who is responsible for the exercise of some portion of the sovereign
			 power of this state, another state or the United States, in which the public
			 has a concern. One, but not the sole, indicium of responsibility for exercising
			 the sovereign power is the authority to make final policy with regard to those
			 duties of a public officer requiring access to tax files under this
			 section.
(2) GENERAL. The
			 provisions of ss.
			 70.375(2)
			 (b),
			 71.78,
			 72.06,
			 77.61(5),
			 77.76(3),
			 77.79,
			 78.80(3)
			 and (4),
			 139.11(4),
			 139.38(6),
			 and
			 139.82(6),
			 Stats., apply to the examination of mining net proceeds, income, franchise,
			 fiduciary, partnership, estate, sales and use, county sales and use,
			 withholding, motor fuel, general aviation fuel, alternate fuels, fermented malt
			 beverage, distilled spirits and wine, cigarette and tobacco product tax returns
			 and tax credit claims. No person may examine or receive information from a tax
			 return or tax credit claim unless specifically authorized to do so by the
			 appropriate statute.
(3) PERSONS
			 WHO MAY EXAMINE RETURNS.
(a)
Public
			 officers of the federal government or other state governments.
No
			 information may be divulged to a public officer of the federal government or
			 another state government or the authorized agents of the officer under the
			 provisions specified in sub. (2) unless the information requested is necessary
			 in the administration of the tax laws of the government; the government accords
			 similar rights of examination or information to the Wisconsin department of
			 revenue; the government has entered into an agreement with the department for
			 the disclosure or exchange of information; and the public officer first
			 complies with all of the following:
1.
			 Specifies in writing the purpose for each requested examination, the statutory
			 or other authority showing the duties of the office and the relation of the
			 purpose to the duties of the office.
2. Specifies in writing the name, address and
			 title of the agent authorized to examine tax returns.
3. Provides evidence that he or she is a
			 public officer.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 1 - General Administration › Section Tax 1.12 - Electronic funds transfer

Current through June 24, 2024
(1) SCOPE. This
			 section applies to any person who is required to or elects to pay or deposit
			 taxes, fees, or other amounts by electronic funds transfer, or "EFT."
(2) PURPOSE. The purpose of this section is
			 to specify which taxes, fees, and other amounts are required to be paid or
			 deposited using the EFT payment method, to provide that certain persons not
			 required to use the EFT payment method may elect to do so and to explain the
			 procedures for using EFT.
(3)
			 DEFINITIONS. In this section:
(a) "ACH" means
			 automated clearing house, a central clearing facility operated by a federal
			 reserve bank or a private sector organization on behalf of depository financial
			 institutions in which depository financial institutions transmit or receive ACH
			 entries.
(b) "ACH credit" means the
			 EFT payment option in which the payer initiates the transfer of funds by
			 authorizing the payer's financial institution to transfer the payment amount to
			 the department's depository bank.
(c) "ACH debit" means the EFT payment option
			 in which the payer initiates the transfer of funds by authorizing the
			 department's depository bank to transfer the payment amount from the payer's
			 account.
(cg) "Combined group" has
			 the meaning given in s.
			 71.255(1) (a),
			 Stats.
(cr) "Confirmation number"
			 means a character code uniquely identifying the successful completion of an EFT
			 transaction.
(d) "Electronic funds
			 transfer" or "EFT" means any transfer of funds initiated through a terminal,
			 telephone, or computer authorizing a financial institution to debit or credit
			 an account on the requested settlement date.
Note:
The EFT payment method allows funds to be
				transferred electronically from the payer's financial institution to the
				department's depository bank eliminating the need to prepare and process a
				paper check.
(e) "Entry"
			 means an electronic item representing the transfer of funds in the ACH
			 system.
(f) "Financial institution"
			 means any bank, savings and loan, credit union, industrial bank or other
			 institution organized under either national or state banking laws capable of
			 both accepting deposits and making loans.
(fm) "Pass-through entity" has the meaning
			 given in s. 71.738(3d),
			 Stats.
(g) "Payer" means any person
			 who is required to or elects to pay or deposit taxes, fees, or other amounts by
			 electronic funds transfer.
(h)
			 "Settle" or "settlement" means to transfer funds, or a transfer of funds,
			 between two parties in cash or negotiable items or on the books of a mutual
			 depository to complete one or more prior transactions and made subject to a
			 final accounting.
(i) "Settlement
			 date" means the date on which an exchange of funds with respect to an entry or
			 entries is reflected on the books of the department's depository
			 bank.
(j) "Trace number" means a
			 character code uniquely identifying each ACH entry.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 1 - General Administration › Section Tax 1.13 - Power of attorney

Current through June 24, 2024
(1) POWER OF ATTORNEY.
(a) A power of attorney or other written
			 authorization executed by the taxpayer shall be required by the Wisconsin
			 department of revenue for the taxpayer's representative, on behalf of the
			 taxpayer, to:
1. Inspect confidential
			 information, e.g., tax returns and audit reports.
2. Receive notices, assessments,
			 determinations, redeterminations, tax forms, billings, refunds, communications
			 and correspondence containing confidential information.
3. Represent the taxpayer at
			 conferences.
4. Execute a waiver to
			 extend the statutory period for assessment or collection of a tax.
5. Execute any other waivers or agreements in
			 behalf of the taxpayer.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 1 - General Administration › Section Tax 1.14 - Petition for redetermination

Current through June 24, 2024
(1) SCOPE. A person
			 feeling aggrieved by a notice of additional assessment of income, franchise,
			 withholding, state, county or stadium sales or use, premier resort area, local
			 exposition, motor vehicle fuel, alternate fuels, general aviation fuel,
			 fermented malt beverages, liquor, cigarette, tobacco products or controlled
			 substances tax or petroleum inspection, state rental vehicle or dry cleaning
			 fee, by a notice of reduced homestead, farmland preservation or other credits,
			 or by a notice of refund or denial of refund may petition the department for
			 redetermination. This section describes the administrative provisions related
			 to the petition for department redetermination.
(2) FORMAT OF THE PETITION. The petition for
			 redetermination shall be in writing and shall set forth clearly and concisely
			 the specific grievances to the assessment, reduced credit, refund or denial of
			 refund, including a statement of the relevant facts and propositions of law
			 upon which the grievance is based. Every petition shall be signed by the
			 taxpayer or by a duly authorized representative.
(3) FILING DEADLINE.
(a) To be considered "timely filed" a
			 petition for redetermination shall be filed within 60 days after receipt of a
			 notice of additional assessment, reduced credit, refund or denial of refund.
			 Except as provided in par. (b), a petition for redetermination is "filed"
			 within the proper statutory 60-day time period only if it is actually received
			 by the department, or at the destination that the department prescribes, within
			 the 60-day period, or it is mailed in a properly addressed envelope, with
			 postage prepaid, the envelope is postmarked before midnight of the 60 th day
			 and the petition is actually received by the department, or at the destination
			 that the department prescribes, within 5 business days of the prescribed 60 th
			 day date.
(b) In lieu of being
			 received by the department or at a destination prescribed by the department, a
			 petition for redetermination may be received at a destination prescribed by the
			 department of administration if the petition for redetermination relates to a
			 notice of additional assessment, reduced credit, refund or refund denial of
			 income, franchise, withholding, motor vehicle fuel, alternate fuels, general
			 aviation fuel, fermented malt beverages, liquor, cigarette, tobacco products or
			 controlled substances tax, homestead, farmland preservation or other credit or
			 state rental vehicle fee.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 1 - General Administration › Section Tax 1.15 - Enforcement of rules against a small business that has commited a minor violation

Current through June 24, 2024
(1) PURPOSE. This section discloses the
			 discretion the department will follow in the enforcement of rules against a
			 small business that has committed a minor violation.
(2) DEFINITIONS. In this section:
(a) "Minor violation" has the meaning given
			 in s.
			 227.04(1)
			 (a), Stats.
(b) "Small business" has the meaning given in
			 s.
			 227.114(1),
			 Stats.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 1 - General Administration › Section Tax 1.16 - Financial record matching program

Current through June 24, 2024
(1) PURPOSE. The
			 purpose of this section is to specify procedures under which the department
			 shall enter into agreements with financial institutions doing business in this
			 state to operate the financial record matching program under s.
			 71.91(8),
			 Stats.
(2) DEFINITIONS. In this
			 section:
(a) Pursuant to s.
			 71.91(8)
			 (a) 1, Stats., "account" means a demand
			 deposit account, checking account, negotiable withdrawal order account, savings
			 account, time deposit account, or money market mutual fund account.
(b) "Financial institution" has the meaning
			 given in s.
			 49.853(1)
			 (c), Stats.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 1 - General Administration › Section Tax 1.18 - Permit predetermination

Current through June 24, 2024
(1) SCOPE. This section describes the
			 procedures for an individual to obtain a predetermination of whether he or she
			 is eligible to apply for and obtain a permit under Chapter 125 and 139 due to
			 his or her conviction record.
(2)
			 APPLICATION FOR PREDETERMINATION.
(a) An
			 individual shall submit Form AB-790, Application for Permit Predetermination,
			 to the department, in the manner prescribed by the department.
Note:
Form AB-790 may be obtained from the
				department's website at
https://www.revenue.wi.gov/TaxForms2017through2019/ab-790.pdf
.
(b) The department will not process the
			 application if the application does not contain all of the requested
			 information on the application form, including:
1. A statement confirming whether he or she
			 has been convicted of a crime.
2.
			 The date of conviction for any crime described in subd. 1. and a description of
			 the nature and circumstances of the crime.
3. A signature of the applicant attesting to
			 the accuracy and truthfulness of the information contained in the
			 application.
4. Acknowledgment that
			 the department has authority to conduct an investigation on the
			 individual.
(c) An
			 individual may submit an application for a permit without obtaining a
			 predetermination from the department under this section.
(d) In order to make the predetermination,
			 the department shall review the application and conduct an investigation on the
			 individual. The department may request payment of a fee to be submitted with
			 Form AB-790 before processing the application. The fee may not exceed the cost
			 of making the predetermination.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 2 - Income Taxation, Returns, Records And Gross Income › Section Tax 2.01 - Residence

Current through June 24, 2024
Individuals claiming a change of residence, i.e., domicile,
				from Wisconsin to another state shall file the "Residence Questionnaire," which
				is a part of the 1NPR income tax form, with the Wisconsin department of revenue
				by attaching it to their Wisconsin income tax return for the year they claim to
				have changed residence, and shall furnish other information the department may
				require.
Note:
Forms may be obtained from the department of
				revenue's web site at
www.revenue.wi.gov
.
Section Tax 2.01 interprets s.
				  71.02,
				  Stats.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 2 - Income Taxation, Returns, Records And Gross Income › Section Tax 2.02 - Reciprocity

Current through June 24, 2024
(1) PURPOSE. This section explains the
			 reciprocity agreements between Wisconsin and other states.
(2) DEFINITIONS. The following definitions
			 pertain only to Wisconsin. Definitions of the same terms in other states may
			 vary. In this section:
(a) "Personal service
			 income" means all salaries, wages, commissions and fees earned by an employee
			 and all commissions and fees earned by a self-employed person in the conduct of
			 a profession or vocation. Personal service income does not include income
			 derived from activities involving the substantial use of capital or labor of
			 others.
(b) "Resident" means a
			 natural person who is domiciled in this state.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 2 - Income Taxation, Returns, Records And Gross Income › Section Tax 2.03 - Corporation returns

Current through June 24, 2024
(1) FORMS. The department shall provide forms
			 for filing franchise or income tax returns and credit claims. Except as
			 provided in s.
			 Tax
			 2.09 or as otherwise approved by the department, tax
			 returns and credit claims shall only be filed using the forms prescribed by the
			 department.
(2) INFORMATION
			 RETURNS. Information returns required of corporations are specified in s.
			 Tax
			 2.04.
(3)
			 FILING RETURNS.
(a) Except as provided in
			 par. (b) and s.
			 Tax
			 2.67(2) (b), all forms and
			 information required to be filed or furnished by 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. Filing them by the use of
			 electronic means as prescribed by the department.
2. Mailing them to the address specified by
			 the department on the form or in the instructions.
3. Delivering them to the department or to
			 the destination that the department or the department of administration
			 prescribes.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 2 - Income Taxation, Returns, Records And Gross Income › Section Tax 2.04 - Information returns and wage statements

Current through June 24, 2024
(1) DEFINITIONS. In
			 this section:
(a) "Pass-through entity" has
			 the meaning given in s.
			 71.738(3d),
			 Stats.
(b) "Person" means an
			 individual, trust, estate, partnership, limited liability company, association
			 or corporation.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 2 - Income Taxation, Returns, Records And Gross Income › Section Tax 2.07 - Earned income tax credit

Current through June 24, 2024
(1) CRITERIA FOR PROVIDING INFORMATION. The
			 department has established the following criteria regarding the dissemination
			 of information to the public concerning the federal and Wisconsin earned income
			 tax credits:
(a) Disseminate information to
			 potential claimants in the most cost-effective manner possible.
(b) Disseminate information to the public
			 through multiple channels to increase the probability that potential claimants
			 will become aware of the earned income tax credits.
(c) Utilize volunteer tax preparers and
			 community-based organizations that have personal contact with potential
			 claimants, to provide earned income tax credit information and
			 assistance.
(d) Clarify the
			 relationship between federal and Wisconsin earned income tax credits and
			 coordinate outreach efforts with the internal revenue service, or
			 "IRS."
(e) Provide sufficient
			 information to allow potential claimants to self-evaluate their eligibility for
			 the earned income tax credits.
(f)
			 Provide convenient ways for potential claimants to obtain additional
			 information, assistance and forms.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 2 - Income Taxation, Returns, Records And Gross Income › Section Tax 2.08 - Returns of persons other than corporations

Current through June 24, 2024
(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.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 2 - Income Taxation, Returns, Records And Gross Income › Section Tax 2.085 - Claim for refund on behalf of a deceased taxpayer

Current through June 24, 2024
(1) If a claimant
			 is filing a deceased taxpayer's income tax return and is due a refund, the
			 claimant shall file Form 804, "Claim for Decedent's Wisconsin Income Tax
			 Refund," with the income tax return. If the claimant did not file Form 804 with
			 the income tax return, a refund check is issued in the deceased taxpayer's
			 name. If the claimant is unable to cash the refund check, the claimant shall
			 file Form 804.
(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, P.O.
			 Box 8903, Madison, WI 53708-8903.
Section Tax 2.085 interprets s.
				  71.75(10),
				  Stats.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 2 - Income Taxation, Returns, Records And Gross Income › Section Tax 2.09 - Reproduction of franchise or income tax forms

Current through June 24, 2024
(1) GENERAL.
			 Subject to the provisions of this section, the official Wisconsin franchise or
			 income tax forms required to be filed with the department may be reproduced and
			 the reproductions may be filed in lieu of the corresponding official forms. Any
			 reproduction which varies from the official version in any particular way,
			 except as authorized in this section, shall be submitted to the department for
			 approval before it is used. The department may reject any reproduction which is
			 in whole or in part illegible or which is of a format that has not been
			 approved by the department.
(2)
			 SPECIFICATIONS. The following specifications shall apply:
(a) Printing of reproductions shall be by
			 conventional printing processes, photocopying, computer graphics or similar
			 reproduction processes and shall duplicate the font sizes, graphics and format
			 of the official form. Reproductions may be printed on one side or both sides of
			 the paper.
(b) Reproductions of
			 optical character reader-scannable, or OCR-scannable, documents shall bear an
			 OCR-scannable line as prescribed for the specific document type. Photocopies of
			 OCR-scannable forms may not be filed.
(c) The reproductions shall be on paper of
			 substantially the same weight and texture, and of quality at least as good as
			 that used in the official forms.
(d) In the reproduction of tax forms,
			 official forms printed on colored paper may be reproduced on white paper, and
			 black ink may be substituted for colored ink.
(e) The size of the reproduction, both as to
			 dimensions of the paper and image reproduced on it, shall be the same as that
			 of the official form, except that full-page official forms which are other than
			 8½ inches by 11 inches in size may be reproduced on 8½ inch by 11
			 inch paper.
(f) Except for returns
			 executed by fiduciaries as provided in sub. (3) or returns filed
			 electronically, all signatures required on returns which are filed with the
			 department shall be original, affixed subsequent to the reproduction
			 process.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 2 - Income Taxation, Returns, Records And Gross Income › Section Tax 2.10 - Copies of federal returns, statements, schedules, documents, etc. to be filed with Wisconsin return

Current through June 24, 2024
(1) INDIVIDUALS AND FIDUCIARIES. At the time
			 of filing Wisconsin income tax returns by individuals and fiduciaries, a
			 complete copy of the federal income tax return for the same taxable year,
			 including all schedules, statements, documents and computations which affect
			 the computation of Wisconsin income, credits or penalties, shall be included
			 and filed with the Wisconsin return. If the federal form is filed
			 electronically, a copy of the electronic material as contained in replicas of
			 the official forms or on forms designated by the electronic filer shall be
			 included and filed with the Wisconsin return.
(2) PARTNERSHIPS AND LIMITED LIABILITY
			 COMPANIES TREATED AS PARTNERSHIPS.
(a) Except
			 as provided in par. (b), at the time of filing Wisconsin income tax returns by
			 partnerships and limited liability companies treated as partnerships under s.
			 71.20(1),
			 Stats., a complete copy of the federal income tax return for the same taxable
			 year, including all schedules, statements, documents and computations which
			 affect the computation of Wisconsin income, deductions and credits, shall be
			 included and filed with the Wisconsin return. If the federal form is filed
			 electronically, a copy of the electronic material as contained in replicas of
			 the official forms or on forms designated by the electronic filer shall be
			 included and filed with the Wisconsin return.
(b) Copies of the federal schedules K-1 are
			 not required to be filed for those partners or members for whom a Wisconsin
			 schedule 3K-1 is being filed for the same taxable year. A Wisconsin schedule
			 3K-1 shall be filed in lieu of federal schedule K-1 for a partner or member if
			 any of the following applies:
1. The
			 computation of the Wisconsin income or deductions differs from the federal
			 amount.
2. The partner or member is
			 a nonresident of Wisconsin or part-year resident of Wisconsin and the
			 partnership or limited liability company has activities within and without
			 Wisconsin.
3. The partnership or
			 limited liability company calculates any Wisconsin income tax
			 credits.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 2 - Income Taxation, Returns, Records And Gross Income › Section Tax 2.105 - Notice by taxpayer of federal audit adjustments and amended returns

Current through June 24, 2024
(1)
			 PURPOSE. This section clarifies the time periods for a taxpayer to report
			 federal audit adjustments and federal and other state amended returns for
			 Wisconsin franchise or income tax and economic development surcharge purposes,
			 and the result if a taxpayer fails to report the adjustments or amended
			 returns.
(2) DEFINITION. In this
			 section, "taxpayer" includes individuals, estates, trusts, partnerships,
			 limited liability companies and corporations. For combined groups, "taxpayer"
			 includes the designated agent of a combined group under s.
			 71.255(1)
			 (a), Stats., if any member of the combined
			 group was the subject of a federal audit adjustment or amended
			 return.
(3) GENERAL.
(a) Under ss.
			 71.76
			 and
			 77.96(4),
			 Stats., a taxpayer meeting the conditions described in sub. (4) shall report to
			 the department changes or corrections made to a tax return by the internal
			 revenue service, or file with the department amended Wisconsin franchise or
			 income tax returns or amended economic development surcharge returns reporting
			 any information contained in amended returns filed with the internal revenue
			 service, or with another state if there has been allowed a credit against
			 Wisconsin taxes for taxes paid to that state. If such changes, corrections, or
			 amended returns relate to income, credits claimed or carried forward, net
			 business losses or net business losses carried forward, capital losses or
			 capital losses carried forward, or any other item that is required to be
			 included in a combined report under s.
			 71.255(1)
			 (b), Stats., the designated agent of the
			 combined group shall report such changes or corrections or file amended
			 combined returns.
Note:
See s. Tax 2.65 for additional rules
				relating to the designated agent of a combined group.
(b) Except as provided in sub. (5), the
			 department may give notice to the taxpayer of assessment or refund within 90
			 days of the date the department receives the taxpayer's report of federal
			 adjustments or amended return described in par. (a). The 90-day limitation does
			 not apply to instances where the taxpayer files an incorrect franchise or
			 income tax return or economic development surcharge return with intent to
			 defeat or evade the franchise or income tax or economic development surcharge
			 assessment.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 2 - Income Taxation, Returns, Records And Gross Income › Section Tax 2.11 - Credit for sales and use tax paid on fuel and electricity

Current through June 24, 2024
(1) DEFINITIONS. In
			 this section:
(a) Fuel and electricity
			 "consumed in manufacturing" means only fuel and electricity used to operate
			 machines and equipment used directly in the step-by-step manufacturing process.
			 Fuel and electricity are not "consumed in manufacturing" if they are used in
			 providing plant heating, cooling, air conditioning, communications, lighting,
			 safety and fire prevention, research and product development, receiving,
			 storage, sales, distribution, warehousing, shipping, advertising or
			 administrative department activities. However, fuel and electricity used
			 directly in manufacturing steam which is used by the manufacturer in further
			 manufacturing or in heating a facility, or both, is consumed in
			 manufacturing.
(b) "Manufacturing"
			 has the meaning specified in s.
			 77.51(7h)
			 (a), Stats., by virtue of s.
			 71.28(3)
			 (a) 1, Stats.
(c) "Paid" has the meaning specified in s.
			 71.22(8),
			 Stats.
(d) "Sales and use tax under
			 ch. 77 paid by the corporation" has the meaning specified in s.
			 71.28(3)
			 (a) 2, Stats.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 2 - Income Taxation, Returns, Records And Gross Income › Section Tax 2.12 - Claims for refund and other amended returns

Current through June 24, 2024
(1) SCOPE. This
			 section applies to amended Wisconsin franchise or income tax returns, including
			 amended combined returns, amended partnership returns, amended economic
			 development surcharge returns and amended farmland preservation credit and
			 homestead credit claims.
(2)
			 DEFINITIONS. In this section:
(a) "Claim for
			 refund" means an amended Wisconsin return or credit claim as described in sub.
			 (1), on which a refund is requested.
(b) "Timely filed," in the case of an amended
			 return or credit claim, means either of the following:
1. If the amended return or credit claim is
			 mailed, it is mailed in a properly addressed envelope with postage prepaid and
			 is received by the department, or is received at the destination that the
			 department or the department of administration prescribes, within 5 business
			 days after the last day of the statutory limitation period or extended
			 limitation period.
2. If the
			 amended return or credit claim is not mailed, it is in the possession of the
			 department, or is received at the destination that the department or the
			 department of administration prescribes, prior to the expiration of the
			 statutory limitation period or extended limitation period.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 2 - Income Taxation, Returns, Records And Gross Income › Section Tax 2.30 - Property located outside Wisconsin - depreciation and sale

Current through June 24, 2024
(1) SCOPE. This
			 section applies only with respect to resident individuals, estates, and
			 trusts.
(2) DEFINITION. In this
			 section, "Internal Revenue Code" means the Internal Revenue Code in effect for
			 the taxable year specified in s.
			 71.01(6),
			 Stats.
Example:
For taxable year 2017, "Internal Revenue
				Code" means the Internal Revenue Code in effect on December 31,
				2016.
(3) RESIDENT
			 INDIVIDUALS, ESTATES, AND TRUSTS. Income or loss derived from property and
			 business located outside Wisconsin by resident individuals, estates, and
			 trusts, is taxable or deductible as appropriate under ch. 71, Stats. Except as
			 provided in sub. (4), the basis for depreciation and for determining gain or
			 loss on disposition of property for these taxpayers is the same as the basis
			 determined under the Internal Revenue Code, whether the property was acquired
			 before becoming or while a resident of this state.
(4) EXCEPTIONS.
(a) When an individual acquires a new
			 residence, the adjusted basis of the new residence is not reduced for
			 nonrecognized gain from the sale or exchange of an old residence located
			 outside Wisconsin if:
1. The sale or exchange
			 of the old residence occurred in taxable year 1975 or thereafter when the
			 individual was not a resident of Wisconsin; or
2. The sale or exchange of the old residence
			 occurred before taxable year 1975, whether the individual was a resident or not
			 at the time of the sale or exchange.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 2 - Income Taxation, Returns, Records And Gross Income › Section Tax 2.31 - Compensation received by nonresident members of professional athletic teams

Current through June 24, 2024
(1) SCOPE. This section apportions and
			 allocates to Wisconsin, in a fair and equitable manner, a nonresident
			 employee's total compensation for services rendered in Wisconsin as a member of
			 a professional athletic team. The section does not apply to employees domiciled
			 in a state with which Wisconsin has a reciprocity agreement.
Note:
Wisconsin has reciprocity agreements with
				Illinois, Indiana, Kentucky, and Michigan.
(2) DEFINITIONS. In this section:
(a) Except as provided in subds. 1. and 2.,
			 "duty days" means all days during the taxable year from the beginning of a
			 professional athletic team's official pre-season training period through the
			 last game in which the team competes or is scheduled to compete and days on
			 which a member of a professional athletic team renders a service for a team on
			 a date outside this time period. Rendering a service includes conducting
			 training and rehabilitation activities at the facilities of the team. Included
			 within duty days shall be game days, practice days, days spent at team
			 meetings, promotional caravans and preseason training camps, days spent
			 participating in instructional leagues, days spent at special games such as the
			 "Pro Bowl" or an "all-star" game and days served with the team through all
			 post-season games in which the team competes or is scheduled to compete. The
			 following exceptions to this definition apply:
1. Duty days for any person who joins a
			 professional athletic team after the beginning of the team's official
			 pre-season training period shall begin on the day the person joins the team.
			 Conversely, duty days for any person who leaves a professional athletic team
			 before the last scheduled game shall end on the day the person leaves the team.
			 Where a person switches professional athletic teams during a taxable year,
			 separate duty day calculations shall be made for the periods the person was
			 with each team.
2. Days for which a
			 member of a professional athletic team is not compensated and is not rendering
			 services for the team in any manner, including days when the member has been
			 suspended without pay and prohibited from performing any services for the team,
			 may not be treated as duty days.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 2 - Income Taxation, Returns, Records And Gross Income › Section Tax 2.32 - Economic development surcharge - gross receipts defined

Current through June 24, 2024
(1) PURPOSE. This
			 section defines "gross receipts" for purposes of the economic development
			 surcharge under subch. VII of ch. 77, Stats.
Note:
For taxable years beginning before January
				1, 2013, an economic development surcharge is imposed on:
(a) individuals, estates, trusts, statutory
			 employees and partnerships that have at least $4,000,000 in gross receipts from
			 a trade or business for the taxable year;
(b) corporations and insurers that have at
			 least $4,000,000 in gross receipts from all activities for the taxable year;
			 and
(c) individuals, estates,
			 trusts and partnerships engaged in farming that have at least $4,000,000 in
			 gross receipts from farming for the taxable year. For taxable years beginning
			 on or after January 1, 2013, an economic development surcharge is only imposed
			 on corporations and insurers that have at least $4,000,000 in gross receipts
			 from all activities for the taxable year.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 2 - Income Taxation, Returns, Records And Gross Income › Section Tax 2.41 - Separate accounting method

Current through June 24, 2024
(1) When the
			 separate accounting method is used, separate records must be kept of sales,
			 cost of sales and expenses for the Wisconsin business as distinct from the
			 remainder of the business. Overhead items of income and expense must then be
			 allocated to the business within and without Wisconsin upon a basis or
			 combination of bases justified by the facts and conditions. For example: the
			 ratio of Wisconsin sales to total sales usually represents a satisfactory basis
			 for a merchandising business, while the ratio of direct cost of material and
			 labor in Wisconsin to the total gives a more accurate result for a construction
			 business.
(a) Federal income taxes are based
			 upon income and should, therefore, be allocated to Wisconsin business on the
			 basis of income. Federal income taxes are deductible for income years through
			 1974 only on the cash basis, and the allocation to Wisconsin business for any
			 year, therefore, must be based upon the ratio of income within Wisconsin to the
			 total income of the year on which the federal income taxes are assessed, even
			 though that ratio differs from the ratio of the year in which the taxes are
			 actually paid. Federal income taxes are not deductible for income years 1975
			 and thereafter.
(b) The
			 relationship of the general overhead items to Wisconsin operations will
			 determine whether the home office income and expense should be allocated to the
			 Wisconsin business. Miscellaneous income, such as income from intangibles and
			 income from tangible property used in the business, and such overhead items as
			 officers' salaries, office salaries, office rent and sundry office expenses
			 should ordinarily be included in the allocation.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 2 - Income Taxation, Returns, Records And Gross Income › Section Tax 2.44 - Permission to change basis of allocation

Current through June 24, 2024
Except when income must be reported on the apportionment basis,
				permission to make a change either from separate accounting to apportionment,
				or vice versa shall be obtained in writing from the department upon written
				application setting forth in detail the reasons why the desired change will
				more clearly reflect the taxpayer's Wisconsin income. Such application shall be
				mailed to the Wisconsin Department of Revenue, P.O. Box 8906, Madison, WI
				53708-8906 before the end of the tax year for which the change is
				desired.
Section Tax 2.44 interpretss.
				  71.04(4)
				  and
				  71.25(6),
				  Stats.