2023 Schedule CC Instructions
               Information Required When Requesting a Closing Certificate

A Closing Certificate will generally be issued within 120 days after receipt of Schedule CC.

 General Instructions 
Caution Do NOT file Schedule CC as an attachment to Wisconsin Form W-RA,         Required Attachments for Electronic 
Filing, or Form 2, Wisconsin Fiduciary Income Tax for Estates and Trusts, as a request for a closing certificate. Schedule 
CC must be filed separately.

Purpose of Schedule CC Request a Closing Certificate required by a Wisconsin Probate Court to close an estate or 
trust. Prior to issuing the Closing Certificate, the department must verify that all income was reported from assets within 
the estate or trust, whether subject to probate or not, and that taxes have been paid on that income.

Electronic Filing   Beginning January 29, 2024, Schedule CC and required documents may be filed electronically directly 
from the department’s website at https://tap.revenue.wi.gov/ClosingCertificate/.

The following electronic filing methods for Schedule CC are no longer available:
•  WI e-file (the department’s prior electronic filing method)
•  Third-party software

Paper Filing Mail Schedule CC and enclosures to the following address. (Do not staple Schedule CC and enclosures 
together. Stapling will delay the processing of Schedule CC.):
  Wisconsin Department of Revenue
  PO Box 8918
  Madison WI 53708-8918

When to File The 2023 Schedule CC may not be filed on paper prior to January 16, 2024. If filing on paper prior to Janu-
ary 16, 2024, use the 2022 Schedule CC.

 Part I - Information Required When Requesting a Closing Certificate for Estates
The department will issue a Closing Certificate for Fiduciaries to an estate only in cases where a Wisconsin Probate 
Court requires a certificate to close a proceeding. The Closing Certificate may be issued in the year prior to the final year 
of the estate to expedite the closing of the estate. The receipt of the Closing Certificate does not relieve the estate from 
the responsibility of filing a final return.

An estate must file a Wisconsin Form 2 if the estate has $600 or more annual gross income. Nonresident estates must 
file Wisconsin fiduciary returns if they have gross income of $600 or more from Wisconsin sources. Gross income means 
all income, before deducting expenses, reportable to Wisconsin which is received in the form of money, property or ser-
vices. It does not include items which are exempt from Wisconsin tax.

Complete Part I of Schedule CC and sign at the bottom of page 2. Include copies of the inventory and Will, including any 
codicils, as well as the information requested in Part I of Schedule CC.

Line 10. List of Assets A copy of the estate’s inventory must be included with the Schedule CC.
• Probate Assets In general, an estate with a value of $50,000 or more is subject to probate in Wisconsin. Probate is 
  the proof of validity of a Will in court proceedings and the probate of the assets of a decedent involves the process of 
  administering the assets as directed under the Will. For more information, visit the Wisconsin Court System - Court 
  services - For public - Self-help law center (wicourts.gov).

10a. Real Estate    Do not reduce the balance of the property listed on the inventory by the balance of the mortgage on 
  that property.

10c. Mortgages, Notes, and Cash   Mortgage refers to a Mortgage Note Lien issued by the decedent.

10g. Other Miscellaneous Property Examples may include cars, tools, furniture, ownership interest in a partnership, 
  business inventory cost value (non-retail value) of a sole proprietorship, etc.
I-130 (R. 2-24)

• Nonprobate Assets As provided in sec. 705.10, Wis. Stats., in general, these are assets under a written instrument 
  with a provision for a nonprobate transfer on death. Examples include an insurance policy, contract of employment, 
  bond, mortgage, promissory note, certificated or uncertificated security, account agreement, custodial agreement, 
  deposit agreement, compensation plan, pension plan, individual retirement plan, employee benefit plan, trust convey-
  ance, online tool, as defined in sec. 711.03(18), Wis. Stats., deed of gift, marital property agreement, or other written 
  instrument of a similar nature is non-testamentary.

10k. Transfers During Decedent’s Life (gifts, etc.) Example: If a decedent transfers their home to their own trust 
  or transfers their home to an heir while retaining a life estate interest, report the value of the home at the time of 
  transfer.

10L. Other Assets Examples may include an individual retirement account (IRA) or annuity transferred on death.

 Part II - Information Required When Requesting a Closing Certificate for Trusts
A Closing Certificate for Fiduciaries is issued to a trust only when the trust is under the supervision of a Wisconsin Pro-
bate Court and the court requires the department to verify that a trust under their jurisdiction has filed all tax returns and 
paid all taxes before releasing the trustee and allowing the trust to close. The Closing Certificate for Fiduciaries is the 
document that is used by the department to inform the court that all tax returns have been filed and all taxes paid.

The Closing Certificate may be issued in the year prior to the final year of the trust to expedite the closing of the trust. 
This does not relieve the trust of the requirement to file a final return.

Caution Provide the Wisconsin probate case number to prevent delays in processing your request for a Closing 
Certificate.

Complete Part II of Schedule CC and sign at the bottom of page 2. Include copies of the trust instrument and any amend-
ments and a statement as to why the trust is closing. Note: For each tax year a fiduciary income tax return was not filed 
with Wisconsin in the last four years, provide copies of informal or formal annual accountings or annual schedules show-
ing the trust’s income and expenses.

 Additional Information and Assistance
Requesting Schedule CC and Closing Certificate Information If the closing certificate has not been issued, the de-
partment may only disclose information to the following individuals:
•  Third party designee listed on the Schedule CC
•  Personal representative
•  Special administrator
•  Power of attorney
•  Trustee (if a trust)
Prior to issuing the closing certificate, the department will not disclose to anyone else, including, but not limited to:
•  Attorney of record
•  Schedule CC preparer
•  Paralegal, administrative assistant or any other employee for the attorney or preparer
•  Beneficiaries
•  Family or friends of the decedent
•  Register in probate

Third Party Designee    If you want to allow a tax preparer or tax preparation firm, family member, friend, or any other 
person you choose to discuss your 2023 Wisconsin Schedule CC with the department, check “Yes” in the “Third Party 
Designee” area of Schedule CC. Also, fill in the designee’s name, phone number, and any five digits the designee 
chooses as their personal identification number (PIN).

If you check “Yes,” you are authorizing the department to discuss with the designee any questions that may arise during 
the processing of your request for a Closing Certificate. You are also authorizing the designee to:
•  Give the department any information missing from Schedule CC,
•  Call the department for information about the processing of Schedule CC, and
•  Respond to certain department notices about issues and errors in filing Schedule CC.
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You are not authorizing the designee to receive any refund check, bind you to anything (including any additional tax li-
ability), or otherwise represent you before the department. If you want to expand the designee’s authorization, you must 
submit Form A-222, Power of Attorney.

Note:  Third party designee authorization will automatically end one year after the department receives the Schedule CC.

Tips for Preparing Schedule CC, Request for a Closing Certificate for Fiduciaries
•  If probate doesn’t require a Closing Certificate, do not file a Schedule CC.
•  The decedent’s name should be entered as requested (last name, first name, middle initial). For example, do not enter 
“Estate of John Doe” or “Jon Doe Estate.”
•  Do NOT truncate the decedent’s social security number.
•  The certificate will be mailed using the name and address exactly as entered at the top of Schedule CC. Make sure 
this  information  is  correct, current, and  consistent. For  example,  do  not enter  the  attorney’s name  with  personal 
representative’s address.
•  Enter the name of the county of jurisdiction, not a numerical code.
•  Enter the probate case number.
•  For an estate, always enter the decedent’s complete social security number and FEIN, date of death and the county of 
jurisdiction.
•  For an estate, be sure to complete line 4 of Schedule CC if the decedent has not filed tax returns for any of the four 
preceding taxable years.
•  Include copies of the probate inventory and Will, if there is one. If sending them as PDF files, please make sure your 
software supports this.
•  Be sure to use the correct mailing address (PO Box 8918, Madison, WI 53708-8918).
•  Do not send Schedule CC with Form W-RA or Form 2. Only use Form W-RA to paper file required attachments when 
Schedule CC is filed electronically.
•  Unless requested by DOR, do not include a cover letter.

For additional information and tips on preparing Schedule CC, and how to avoid common errors, see the Estates and 
Fiduciaries common questions on the department’s website at https://www.revenue.wi.gov/Pages/FAQS/ise-estate.aspx

                                         Applicable Laws and Rules
This document provides statements or interpretations of the following laws and regulations enacted as of November 
15, 2023: subch. II of ch. 71, Wis. Stats., and ch. Tax 2, Wis. Adm. Code.

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