Wisconsin Administrative Code

Tax 18.06 Land classified agricultural; categories of agricultural land. (1) An assessor shall classify as agricultural land devoted primarily to agricultural use. Land devoted primarily to agricultural use shall typically bear physical evidence of agricultural use, such as furro…

Tax 18.07 Use-value. (1) (a) Beginning in 1997 and each year thereafter, the council shall adopt and the department shall publish in the Wisconsin property assessment manual a use value per acre for each category of agricultural land, except specialty land, in each municipality. …

Tax 18.09 Assessment of other property. An assessor shall assess property classified as other according to s. 70.32 (1), Stats. History: Cr. Register, September, 1997, No. 501, eff. 10-1-97. the chapter was last published.

Tax 19.01 Purpose. The purpose of this chapter is to establish standards and procedures for determining whether a town, village, or city is eligible for an expenditure restraint payment under s. 79.05, Stats., and the computation of the payment. History: Cr. Register, July, 1991,…

Tax 19.02 Scope. This chapter applies to all towns, villages and cities. History: Cr. Register, July, 1991, No. 427, eff. 8-1-91.

Tax 19.03 General. (1) DEFINITIONS. In this section: (b) XExcess property tax levy rateY means the amount by which the property tax levy rate for a municipality exceeds 5 mills. (c) XMunicipal operating budget increaseY means an amount, expressed as a percentage and rounded to 2 …

Tax 19.04 Expenditure restraint worksheet. (1) GENERAL. Each municipality that meets the requirement in s. Tax 19.03 (2) (a) shall receive from the department of revenue an expenditure restraint worksheet. The completed expenditure restraint worksheet shall be electronically file…

Tax 19.05 Budgets. (1) DEFINITIONS. In this chapter: (a) XLong-term debtY means general obligation debt payable over a period that exceeds one year. (b) XMunicipal operating budgetY means the total adopted general fund budgeted expenditures, including inter-fund transfers out to …

Tax 2.01 Residence. Individuals claiming a change of residence, i.e., domicile, from Wisconsin to another state shall file the XResidence Questionnaire,Y which is a part of the 1NPR income tax form, with the Wisconsin department of revenue by attaching it to their Wisconsin incom…

Tax 2.02 Reciprocity. (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) XPersonal ser…

Tax 2.03 Corporation returns. (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 form…

Tax 2.04 Information returns and wage statements. (1) DEFINITIONS. In this section: (a) XPass-through entityY has the meaning given in s. 71.738 (3d), Stats. (b) XPersonY means an individual, trust, estate, partnership, limited liability company, association or corporation. Tax 2…

Tax 2.07 Earned income tax credit. (1) CRITERIA 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…

Tax 2.08 Returns of persons other than corporations. (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 …

Tax 2.085 Claim for refund on behalf of a deceased taxpayer. (1) If a claimant is filing a deceased taxpayer[s income tax return and is due a refund, the claimant shall file Form 804, XClaim for Decedent[s Wisconsin Income Tax Refund,Y with the income tax return. If the claimant …

Tax 2.09 Reproduction of franchise or income tax forms. (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 corres…

Tax 2.10 Copies of federal returns, statements, schedules, documents, etc. to be filed with Wisconsin returns. (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 …

Tax 2.105 Notice by taxpayer of federal audit adjustments and amended returns. (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 de…

Tax 2.11 Credit for sales and use tax paid on fuel and electricity. (1) DEFINITIONS. In this section: (a) Fuel and electricity Xconsumed in manufacturingY means only fuel and electricity used to operate machines and equipment used directly in the step-by-step manufacturing proces…

Tax 2.12 Claims for refund and other amended returns. (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 preserv…

Tax 2.30 Property located outside Wisconsin — depreciation and sale. (1) SCOPE. This section applies only with respect to resident individuals, estates, and trusts. (2) DEFINITION. In this section, XInternal Revenue CodeY means the Internal Revenue Code in effect for the taxable …

Tax 2.31 Compensation received by nonresident members of professional athletic teams. (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 pro…

Tax 2.32 Economic development surcharge — gross receipts defined. (1) PURPOSE. This section defines Xgross receiptsY 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 develop…

Tax 2.39 Apportionment method. (1) GENERAL. Except as provided in sub. (3), any person, except resident individuals, resident estates, and resident trusts, engaged in business both in and outside this state shall apportion its apportionable income using the statutory apportionmen…

Tax 2.41 Separate accounting method. (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 al…

Tax 2.44 Permission to change basis of allocation. 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…

Tax 2.45 Apportionment in special cases. When the business of any person, other than an interstate professional sports club or Xfinancial organizationY orXpublic utility,Y as defined in s. 71.25 (10), Stats., within Wisconsin is an integral part of a unitary business conducted wi…

Tax 2.46 Apportionment of apportionable income of interstate air carriers. (1) GENERAL. The apportionable income of an air carrier engaged in business in and outside this state shall be apportioned to Wisconsin as described in this section, except if the air carrier is in a combi…

Tax 2.465 Apportionment of apportionable income of interstate air freight forwarders affiliated with a direct air carrier. (1) GENERAL. The apportionable income of a qualified air freight forwarder affiliated with a direct air carrier and engaged in business in and outside this s…

Tax 2.47 Apportionment of apportionable income of interstate motor carriers. (1) GENERAL. The apportionable income of a motor carrier engaged in business in and outside this state shall be apportioned to Wisconsin as described in this section, except if the motor carrier is in a …

Tax 2.475 Apportionment of apportionable income of interstate railroads and car line companies. (1) GENERAL. The apportionable income of a railroad or car line company engaged in business in and outside this state shall be apportioned to Wisconsin as described in this section, ex…

Tax 2.48 Apportionment of apportionable income of interstate pipeline companies. (1) GENERAL. With respect to the imposition of Wisconsin franchise or income tax measured by or on net income, the apportionable income of a pipeline company engaged in business in and outside this s…

Tax 2.49 Apportionment of apportionable income of interstate financial institutions. (1) SCOPE. A financial institution that is engaged in business both in and outside this state shall apportion its apportionable income as provided in this section, except if the financial institu…

Tax 2.495 Apportionment of apportionable income of interstate brokers-dealers, investment advisers, investment companies, and underwriters. (1) SCOPE. A brokerage house, investment adviser, investment company, or underwriter that is engaged in business both in and outside this st…

Tax 2.50 Apportionment of apportionable income of interstate public utilities. (1) SCOPE. A public utility that is engaged in business both in and outside this state shall apportion its apportionable income as provided in this section, except if the public utility is in a combine…

Tax 2.502 Apportionment of apportionable income of interstate telecommunications companies. (1) SCOPE. A telecommunications company that is engaged in business both in and outside this state shall apportion its apportionable income as provided in this section, except if the telec…

Tax 2.505 Apportionment of apportionable income of interstate professional sports clubs. (1) SCOPE. The apportionable income of professional sports clubs engaged in business in and outside Wisconsin during the year shall be apportioned to Wisconsin using the apportionment fractio…

Tax 2.60 Definitions relating to combined reporting. (1) PURPOSE. This section provides definitions applicable to ss. Tax 2.61, 2.62, 2.63, 2.64, 2.65, 2.66, and 2.67, which interpret the combined reporting provisions of s. 71.255, Stats. (2) DEFINITIONS. (a) XCombined groupY has…

Tax 2.61 Combined reporting. (1) SCOPE. Section 71.255, Stats., generally requires corporations that are commonly controlled and engaged in a unitary business to compute their net income on a combined basis. This section explains when combined reporting is required and how to com…

Tax 2.62 Unitary business. (1) SCOPE. Section 71.255 (2) (a), Stats., provides that a corporation engaged in a unitary business with one or more other corporations in the same commonly controlled group is generally required to determine its share of income from that unitary busin…

Tax 2.63 Controlled group election. (1) SCOPE. Section 71.255 (2m), Stats., allows a commonly controlled group of corporations to elect to include every member of the commonly controlled group in a single combined group for combined reporting purposes. This section provides rules…

Tax 2.64 Alternative apportionment for combined groups including specialized industries. (1) SCOPE. Section 71.255 (5) (a), Stats., provides that a combined group is generally required to use the modified sales factor method to apportion its combined unitary income. However, s. 7…

Tax 2.65 Designated agent of combined group. (1) SCOPE. Section 71.255 (7), Stats., requires every combined group to have a designated agent to act on behalf of the group. This section provides rules relating to identifying the designated agent and describes the scope and limitat…

Tax 2.66 Combined estimated tax payments. (1) SCOPE. In general, s. 71.255 (7) (b) 5., Stats., provides that only the designated agent of a combined group may make estimated tax payments applicable to a combined return. This section provides exceptions to the general rule, explai…

Tax 2.67 Combined returns. (1) SCOPE. This section provides rules relating to the filing of combined returns by corporations required to use combined reporting under s. 71.255, Stats. This section explains the filing requirements for combined returns, provides rules relating to d…

Tax 2.82 Nexus. (1) BACKGROUND AND SCOPE. (a) Every domestic corporation, one incorporated under Wisconsin[s laws, except those exempt under ss. 71.26 (1) and 71.45 (1), Stats., and every licensed foreign corporation, one not incorporated in Wisconsin, is required to file a compl…

Tax 2.85 Penalty for failure to produce records under s. 71.80 (9m), Stats. (1) GENERAL. A person who fails to produce records or documents, as provided under ss. 71.74 (2) and 73.03 (9), Stats., that were requested by the department may be subject to any of the following penalti…

Tax 2.87 Reduction of delinquent interest rate under s. 71.82 (2) (b), Stats. (1) PROCEDURES. The secretary may reduce the delinquent interest rate from 18% to 12% per year Tax 2.88 when the secretary determines the reduction fair and equitable, if the person from whom delinquent…

Tax 2.88 Interest rates. (1) INTEREST ON UNPAID TAXES WHICH ARE NOT DELINQUENT. Unpaid individual income or corporate franchise or income taxes which are not delinquent but which are assessed by the department on or after August 1, 1981 shall bear interest computed at the rate of…

Tax 2.89 Estimated tax requirements for short taxable years. (1) GENERAL. Under ss. 71.09 and 71.29, Stats., certain corporations and persons other than corporations shall make estimated tax payments. For short taxable years, estimated tax payments shall be made in accordance wit…