Wisconsin Administrative Code

Tax 2.90 Withholding; wages. (1) The term XwagesY means all remuneration for services performed by an employee for an employer unless specifically excepted under s. 71.63, Stats. (2) The name by which remuneration for services is designated is immaterial. Thus, salaries, fees, bo…

Tax 2.91 Withholding; fiscal year taxpayers. (1) Except as provided in sub. (2), amounts withheld pursuant to ss. 71.64 and 71.67, Stats., in any calendar year shall be allowed as a credit for the taxable year beginning in the calendar year. If more than one taxable year begins i…

Tax 2.92 Withholding tax exemptions. (1) An employee is required to provide a completed Form WT-4, XEmployee[s Withholding Exemption Certificate/New Hire Reporting,Y to their employer. (2) An employee who had incurred no Wisconsin income tax liability for the preceding taxable ye…

Tax 2.93 Withholding from wages of a deceased employee and from death benefit payments. (1) GENERAL. Section 71.64 (1) (a), Stats., requires employers to withhold Wisconsin income tax from payments of wages Xto an employeeY. Various types of payments are made to the estate or to …

Tax 2.935 Reduction of delinquent interest rate under s. 71.82 (2) (d), Stats. (1) PROCEDURES. The secretary may reduce the delinquent interest rate from 18% to 12% per year when the secretary determines the reduction fair and equitable, if the person from whom delinquent taxes a…

Tax 2.94 Tax-sheltered annuities. (1) GENERAL. (a) Payments for a tax-sheltered annuity purchased for an employee by a public school system or by an exempt educational, charitable or religious organization, which are excludable from the employee[s gross income in the year of paym…

Tax 2.95 Reporting of installment sales by natural persons and fiduciaries. (1) GENERAL. The Wisconsin tax treatment of installment sales by natural persons and fiduciaries is determined under the Internal Revenue Code in effect under s. 71.01 (6), Stats. Installment sales may be…

Tax 2.955 Credit for taxes paid to other states. (1) DEFINITION. In this section, XstateY means the 50 states of the United States and the District of Columbia, but does not include the commonwealth of Puerto Rico or the several territories organized by Congress. (2) CREDITS ALLO…

Tax 2.957 Relocated business credit or deduction. (1) PURPOSE. The purpose of this section is to prescribe the method by which the percentage of the workforce payroll of a business and the dollar amount of wages paid to such workforce moved to this state during a taxable year sha…

Tax 2.96 Extensions of time to file corporation franchise or income tax returns. (1) DUE DATES. (a) General. Except as provided in pars. (am) and (b), corporation franchise or income tax returns are due on or before the 15th day of the 4th month following the close of a corporati…

Tax 2.98 Disaster area losses. (1) (a) Hurricanes, fires, storms, floods, and other similar casualties may cause persons to suffer losses from damage to property used in a trade or business or for income-producing purposes for which insurance coverage is nominal or nonexistent. L…

Tax 2.986 Registration of a business under s. 73.03 (69), Stats. (1) PURPOSE. This section establishes the method of valuing property and the registration deadline for purposes of s. 73.03 (69), Stats. (2) DEFINITION. In this section, Xdoing business in this stateY has the meanin…

Tax 20.04 Purpose. The purpose of this chapter is to provide definitions related to the lottery and gaming credit and establish procedures to assist in the management of the lottery and gaming credit program at the state, county, town, village, and city level. Note: Department of…

Tax 20.05 Definitions. In this chapter: (1) XApplicationY means the form used to claim the lottery and gaming credit. (2) XApproved propertyY means taxable real estate or an item of personal property that contains the primary residence of an owner whose application for a lottery …

Tax 20.06 Computing the lottery and gaming credit. (1) For owners of taxable property, the credit is computed as the estimated fair market value, not to exceed the maximum credit value, of the approved property multiplied by the school tax rate for the school district in which th…

Tax 20.07 How to claim the credit. (1) TAXABLE (a) An owner of taxable property who qualifies for the lottery and gaming credit may claim the credit on an application form prescribed by the department. The application form shall require the claimant to attest to, as of the certif…

Tax 20.08 Responsibilities of county treasurer and taxation district treasurer. (1) CERTIFICATION OF LOTTERY AND GAMING CREDIT. (a) The treasurer administering the credit under s. Tax 20.07 (1) (a) shall prepare application forms for properties likely to qualify for the lottery a…

Tax 20.09 Payment of lottery and gaming credits. (1) Except as provided in sub. (2), on the 4th Monday in March the department of administration shall pay to the county treasurer the amounts claimed under s. Tax 20.08 (4) (a) 1. and 2. by each taxation district within the county.…

Tax 20.10 Settlement for lottery and gaming credits. (1) Except for lottery and gaming credit amounts received for claims under s. Tax 20.07 (2), the municipal treasurer shall settle for amounts received directly by the municipality under s. Tax 20.09 with each taxing jurisdictio…

Tax 20.11 Corrections. (1) (a) If the department determines that the credits in a particular taxation district were not determined or calculated correctly, the department shall order an adjustment under par. (d) for each property for which the credit was incorrect. (b) The county…

Tax 20.12 Audit; penalties. (1) AUDIT OF LOTTERY AND GAMING CREDIT. The department shall audit claims for the lottery and gaming credits. The department may audit the computer programs and records of county treasurers and treasurers of a taxation district that collects taxes unde…

Tax 21.01 Purpose. The purpose of this chapter is to clarify the administration of innovation grants and innovation planning grants under s. 79.038, Stats. History: EmR2414: emerg. cr., eff. 11-12-24; CR 24-090: cr. Register July 2025 No. 835, eff. 8-1-25.

Tax 21.02 Definitions. In this chapter: (1) XDepartmentY means the Wisconsin department of revenue. (2) XMunicipalityY is defined as provided by s. 79.005 (1m), Stats. (3) XTransferY means a transition of responsibility for providing a service or duty from one or more municipalit…

Tax 21.03 Volunteer fire fighter and emergency medical services practitioner fair market compensation. To determine the fair market compensation attributed to the volunteer services provided by a fire fighter and emergency medical services practitioner, counties, municipalities, …

Tax 21.04 Innovation planning grants. The department shall determine eligibility for the innovation planning grant as follows: (1) ELIGIBILITY. Municipalities and tribes with a population not exceeding 5,000 are eligible for the innovation planning grant. Tax 21.04 Tax 21.05 Tax …

Tax 21.05 Innovation grants. (1) ELIGIBILITY. All counties, municipalities, and tribes within the state of Wisconsin are eligible to apply for the innovation grant. (2) APPLICATION. The innovation grant application shall be completed and submitted electronically via the departmen…

Tax 21.06 Notice date. The notice date is November 13, 2024, and represents the date identified on the notice of filing innovation grant program rules, as required by 2023 Wisconsin Act 12, section 244 (1). History: EmR2414: emerg. cr., eff. 11-12-24; CR 24-090: cr. Register July…

Tax 3.01 Addback and disclosure of related entity expenses. (1) SCOPE. This section provides further interpretation and explanation relating to the addition and subtraction modifications and disclosure provisions in ch. 71, Stats. In general, the addback statutes provide that a t…

Tax 3.02 Pass-through entity withholding. (1) PURThis section provides additional guidance with respect to the treatment of withholding tax for pass-through entities. (2) CREDIT FOR NONRESIDENT ENTERTAINER, LOTTERY, AND PARI-MUTUEL WITHHOLDING. A pass-through entity may elect to …

Tax 3.03 Dividends received deduction — corporations. (1) PURPOSE. This section clarifies the deduction from gross income allowed to corporations for dividends received. Dividends may be deductible due to the recipient’s ownership of the payer corporation, as provided in sub. (3)…

Tax 3.04 Subtraction for military pay received by members of a reserve component of the armed forces. (1) PURPOSE. This section limits the application of the phrase “called ... into special state service authorized by the federal department of defense under 32 USC 502 (f), that i…

Tax 3.05 Job creation deduction. (1) PURPOSE. The purpose of this section is to clarify certain terms as they apply to the job creation deduction under ss. 71.05 (6) (b) 47m., 71.26 (1) (h), and 71.45 (1) (c), Stats.; define “employee,” “full-time equivalent employee,” and “gross…

Tax 3.085 Retirement plan distributions. (1) NONEmployee annuity, pension, profit-sharing or stock bonus plan distributions, including self-employed retirement plan distributions, and distributions from qualified deferred compensation plans under ss. 401 (k), 403 (b) and 457 of t…

Tax 3.095 Income tax status of interest and dividends received from government and other securities by individuals and fiduciaries. (1) PURPOSE. This section lists federal, state, municipal and other government securities, and certain nongovernment securities, and specifies wheth…

Tax 3.096 Interest paid on money borrowed to purchase exempt government securities. (1) Any amount of distributable and nondistributable interest or dividend income which is by federal law exempt from the Wisconsin income tax shall be reduced by any related expense before it is c…

Tax 3.098 Railroad retirement supplemental annuities. Railroad retirement supplemental annuities paid under 45 USC 231m are exempt from the Wisconsin taxable income of their recipients. Note: 1) The Railroad Retirement Act of 1974 as amended by P.L. 98-76 (45 USC s. 231m), effect…

Tax 3.10 Commercial loan income exemption. (1) PURPOSE. This section clarifies the commercial loan income exemption under ss. 71.05 (1) (i) and 71.26 (1) (i), Stats., and prescribes how the $5,000,000 loan limitation is computed. (2) DEFINITIONS. In this section and in ss. 71.05 …

Tax 4.001 Motor vehicle, alternate fuels, and general aviation fuel tax return and refund claim forms. (1) FORMS. The department shall provide official forms for filing motor vehicle, alternate fuels, and general aviation fuel tax returns and refund claims. Except as approved by …

Tax 4.01 Portable motor equipment. Portable motor equipment attached to any motor vehicle shall have a separate fuel tank, and detailed records shall be kept of the gallonage consumed in the motor of portable equipment. (2) GENERAL. A person who uses motor vehicle fuel or alterna…

Tax 4.02 Resellers[ personal claims for refund. Motor vehicle fuel resellers who make personal claims for refund of tax paid on gallonage used for tax-exempt purposes shall make out an original invoice to themselves for each sale in the same manner as to any other customer. In ad…

Tax 4.03 Public highways closed to public travel. Motor vehicle fuel used in connection with the construction, repair and maintenance of the public highways may not be construed as used on a public highway when it is being used on a highway entirely closed to public travel. Note:…

Tax 4.05 Taxicabs. (1) DEFINITION. In this section, XtaxicabY means a motor vehicle having a passenger carrying capacity of fewer than 15 persons, held for public hire, at designated places, charging passengers upon a time or distance basis, and carrying passengers to designation…

Tax 4.10 Motor vehicle fuel tax liability. (1) PURPOSE. This section clarifies the tax liability on all sales of motor vehicle fuel produced, refined, blended, manufactured or imported into Wisconsin. (2) DEFINITION. In this section, Xposition holderY has the meaning specified in…

Tax 4.11 Tax exemption for dyed diesel fuel. (1) PURPOSE. This section clarifies the tax exemption provided to suppliers required to be licensed by the department when a dye has been added to diesel fuel. (2) GENERAL. (a) All fuel dyed in accordance with the federal internal reve…

Tax 4.12 Uncollected motor vehicle fuel taxes and repossessions. (1) PURPOSE. This section clarifies when and how a supplier required to be licensed by the department may recover the motor vehicle fuel tax from the department when a purchaser is unable to pay the tax to the suppl…

Tax 4.50 Assignment, use and reporting of document number. Each shipment, transfer, purchase or sale of a petroleum product which is reportable to the department in accordance with ch. 78, Stats., shall bear a Xdocument number.Y In this section Xdocument numberY means the number …

Tax 4.51 Measuring withdrawals. All withdrawals of motor vehicle fuel from Wisconsin refineries, marine terminals or pipeline terminals shall be measured in liquid gallons by accurate meters; however, it is not necessary to meter withdrawals into railway tank cars. Tax 4.54 Note:…

Tax 4.52 Separate schedules. Separate schedules shall be filed for each Wisconsin refinery, marine terminal or pipeline terminal. Note: This section interprets ss. 78.12, Stats. History: 1-2-56; emerg. am. eff. 4-1-94; am. Register, November, 1994, No. 467, eff. 12-1-94.

Tax 4.53 Certificate of authorization. (1) STATUTES. An alternate fuel dealer may be authorized by an alternate fuel user, if the alternate fuel dealer agrees, to report and pay the tax on alternate fuel delivered into a bulk storage facility of the user. The user then is not req…

Tax 4.54 Security requirements. (1) GENERAL. Under ss. 78.11, 78.48 (9) and 78.57 (9), Stats., the department may require motor vehicle fuel, alternate fuel and general aviation fuel taxpayers to deposit security with the department. This security may be required before or after …