Your Wisconsin Taxpayer Bill of Rights Publication 114 (01/22)
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Table of Contents
Page
LETTER FROM THE SECRETARY .......................................................................................................................................................... 3
1. INTRODUCTION .......................................................................................................................................................................... 4
2. STATEMENT OF PRINCIPLES OF TAX ADMINISTRATION .............................................................................................................. 4
3. YOUR RIGHTS AS A WISCONSIN TAXPAYER ................................................................................................................................. 4
A. Courteous Treatment by DOR Employees ................................................................................................................................... 5
B. Information About Wisconsin Tax Laws ...................................................................................................................................... 5
(1) Tax forms and instructions ...................................................................................................................................................5
(2) Taxpayer publications ...........................................................................................................................................................5
(3) Wisconsin Tax Bulletin ..........................................................................................................................................................5
(4) Speakers Bureau ...................................................................................................................................................................5
(5) Tax seminars .........................................................................................................................................................................6
C. Assistance from DOR with State Tax Forms ................................................................................................................................. 6
(1) Walk-in help .........................................................................................................................................................................6
(2) Volunteer groups ..................................................................................................................................................................6
(3) Prior years' tax returns .........................................................................................................................................................6
D. Privacy and Confidentiality .......................................................................................................................................................... 6
(1) Information sharing ..............................................................................................................................................................6
(2) Tax payment information .....................................................................................................................................................7
E. Pay Only the Required Tax ........................................................................................................................................................... 7
F. Prompt Refund of Overpaid Taxes............................................................................................................................................... 7
(1) Interest on refunds ...............................................................................................................................................................7
(2) Checking on your income tax refund .................................................................................................................................... 7
(3) Electronic filing .....................................................................................................................................................................8
(4) Earned income credit and homestead credit .......................................................................................................................8
(5) Debts owed to other agencies ..............................................................................................................................................8
G. Fair Treatment During Tax Audits ................................................................................................................................................ 8
(1) Arranging for the audit .........................................................................................................................................................8
(2) Representation .....................................................................................................................................................................9
(3) Recordings ............................................................................................................................................................................ 9
(4) Repeat audits ........................................................................................................................................................................9
(5) Explanation of changes .........................................................................................................................................................9
(6) Interest .................................................................................................................................................................................9
H. Appeal DOR Determinations........................................................................................................................................................ 9
(1) DOR .......................................................................................................................................................................................9
(2) Wisconsin Tax Appeals Commission .....................................................................................................................................9
(3) Wisconsin Courts ................................................................................................................................................................10
(4) Payment of assessments ....................................................................................................................................................10
(5) Alternative to appeal ..........................................................................................................................................................10
(6) Refund/assessment offsets for closed periods ..................................................................................................................10
(7) Recovering litigation expenses ...........................................................................................................................................11
I. Reasonable Tax Collection Arrangements ................................................................................................................................. 11
(1) Payment arrangements ......................................................................................................................................................11
(2) Installment payment agreement ........................................................................................................................................11
(3) Petition for compromise .....................................................................................................................................................11
(4) Satisfaction of delinquent tax warrants .............................................................................................................................12
(5) Seizure of property .............................................................................................................................................................12
(6) Property exempt from seizure ...........................................................................................................................................12
(7) Access to your private premises .........................................................................................................................................12
(8) Sales and use taxes and withheld income taxes.................................................................................................................12
4. VITA AND TCE SITES .................................................................................................................................................................. 12
5. TAXPAYER ASSISTANCE ............................................................................................................................................................ 13
6. DEPARTMENT OF REVENUE PUBLICATIONS .............................................................................................................................. 13
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State of Wisconsin • DEPARTMENT OF REVENUE
2135 RIMROCK ROAD • P.O. BOX 8933 • MADISON, WISCONSIN 53708-8933 608-266-6466 • FAX• (608) 266-5718 revenue.wi.gov•
Tony Evers Peter W. Barca
Governor Secretary of Revenue
Dear Taxpayer,
The Department of Revenue plays an important role in helping to meet the challenges Wisconsin faces and
build a prosperous future for the people of the state. My key goals as Secretary of Revenue are to:
• Fairly implement state tax laws and rules, advocate for fair tax policy, with a particular
emphasis on policies that will promote job growth and deliver real tax relief for hard-
working families;
• Deliver excellent customer service to individuals and businesses; and
• Operate the department efficiently and effectively.
As we strive to meet these goals, we are committed to the rights described in this publication. While this
booklet provides an overview of your rights as a Wisconsin taxpayer, it is not a complete list of those rights. It
lists phone numbers you can call if you have questions or concerns, specialized publications you can order,
services provided at our offices and information available through our internet website at revenue.wi.gov.
We hope you find the information provided and resources described in this publication to be helpful.
Sincerely,
Peter W. Barca
Secretary of Revenue
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Your Wisconsin Taxpayer Bill of Rights Publication 114
IMPORTANT CHANGES
There are no substantive differences between the 2020 and 2021 versions of this publication.
MISSION OF THE WISCONSIN DEPARTMENT OF REVENUE
Our agency administers Wisconsin's tax system to provide revenue to fund state and local government services. We
strive to provide taxpayers with clear information about our tax laws, promote voluntary compliance, and assure tax
collection fairness.
1. INTRODUCTION
As a Wisconsin taxpayer, you have both responsibilities and rights. This publication, Your Wisconsin Taxpayer Bill of
Rights, is intended to give you basic information about those rights. While the publication summarizes your taxpayer
rights under Wisconsin law, it does not contain a complete list of those rights.
Additional information can be obtained by contacting the Wisconsin Department of Revenue (DOR). A list of office
locations and phone numbers can be found in Part 5, on page 13.
Listed below are your rights under the Wisconsin Taxpayer Bill of Rights. Information about each of these rights is
given in Part 3 below.
You have the right …
To courteous treatment by DOR employees To a prompt refund of overpaid taxes
To information about Wisconsin tax laws To fair treatment during tax audits
To assistance from DOR with state tax forms To appeal DOR determinations
To privacy and confidentiality To reasonable tax collection arrangements
To pay only the required tax
2. STATEMENT OF PRINCIPLES OF TAX ADMINISTRATION
The function of DOR is to administer the Wisconsin tax laws. These laws, and tax policy for raising revenue, are
determined by the Legislature.
The department has the responsibility of applying and administering the law in a reasonable, practical manner.
Issues should only be raised by department auditors when they have merit. At the same time, department auditors
should never hesitate to raise a credible issue. The department should avoid raising an issue or asking a court to
adopt a position inconsistent with an established department position.
Administration should be both reasonable and diligent. It should be conducted with as little delay as possible and
with great courtesy and considerateness. It should never try to overreach, and it should be reasonable within the
bounds of law. It should, however, be vigorous in requiring compliance with the law, and it should be relentless in
its attack on illegal tax avoidance devices and fraud.
3. YOUR RIGHTS AS A WISCONSIN TAXPAYER
As a Wisconsin taxpayer, you have both responsibilities and rights. Our goal is to protect your rights and to
encourage your confidence in the integrity, efficiency, and fairness of our tax system. To ensure that you always
receive such treatment, you should know about the many rights you have at each step of the tax process.
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The information in this publication relates specifically to individual income, corporation franchise or income,
fiduciary income, sales and use, and withholding taxes. Questions concerning other types of taxes should be directed
to DOR by phone or email as follows:
Type Tax Call or Email
(608) 266-6701
Beer, liquor, wine
DORExciseTaxpayerAssistance@wisconsin.gov
(608) 266-6701
Cigarette, tobacco products
DORExciseTaxpayerAssistance@wisconsin.gov
(608) 266-6701
Motor vehicle, alternate, general aviation fuel
DORExciseTaxpayerAssistance@wisconsin.gov
(608) 266-7750
Property DORBureauofAssessmentPractices@wisconsin.gov
How DOR implements these rights is explained in the following sections A through I.
A. Courteous Treatment by DOR Employees
You have the right to fair, professional, prompt, and courteous treatment by DOR employees. This right is
fundamental. If you ever feel that you are not being treated in this manner, contact the employee's supervisor
by calling or writing the DOR office in which the employee works (or is based).
B. Information About Wisconsin Tax Laws
You have the right to information about Wisconsin's tax laws. In addition to the basic instructions provided with
state tax forms, we publish informational publications and take other steps to inform you about your
responsibilities and rights. Information is available through the methods listed below, or by accessing our
website at revenue.wi.gov.
(1) Tax forms and instructions
Wisconsin tax forms and instructions provide basic information about Wisconsin tax laws. You can obtain
Wisconsin forms and instructions by any of the methods listed in Part 6, on page 13.
(2) Taxpayer publications
We publish over 80 free taxpayer publications that provide information on various subjects. A list of the
publications available and instructions for obtaining them are provided in Part 6, on pages 13-15.
(3) Wisconsin Tax Bulletin
This quarterly newsletter provides up-to-date information about Wisconsin taxes. It contains articles, court
decision summaries, private letter rulings, and tax releases, which provide in-depth discussions of important
issues you may not find elsewhere. In addition, special issues are published to explain new tax laws. The
Wisconsin Tax Bulletin is available on our website at revenue.wi.gov/Pages/ISE/wtb-Home.aspx.
(4) Speakers Bureau
We provide speakers to present information and answer questions about the various taxes administered by
DOR. For more information call (608) 266-1911 or to request a speaker for your event, contact us at
revenue.wi.gov/Pages/Training/speakers.aspx.
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(5) Tax seminars
We periodically conduct seminars, workshops, and training events that are open to the public. Topics
covered include sales and use tax for new businesses, joint sales and use tax seminars with the state of
Minnesota that include information on the differences between the two states' laws, and workshops for tax
preparers and practitioners on electronic filing (e-file). For a listing of upcoming events, access our website
at revenue.wi.gov/Pages/Training/Home.aspx.
C. Assistance from DOR with State Tax Forms
(1) Walk-in help
We provide walk-in and telephone tax assistance at six DOR offices. Refer to the list in Part 5, on page 13,
for more information about locations and times when assistance is available.
(2) Volunteer groups
DOR, in cooperation with the Internal Revenue Service (IRS) and local volunteers, offers educational
programs for taxpayers and small businesses and free income tax return preparation assistance to low-
income and elderly taxpayers through the Volunteer Income Tax Assistance (VITA) and Tax Counseling for
the Elderly (TCE) programs. You can get information on these programs by calling the IRS at 1-800-906-9887
or call 211 to locate a site. Also see the additional information concerning VITA and TCE sites in Part 4, on
page 12.
(3) Prior years' tax returns
You may obtain a copy of your Wisconsin tax return for an earlier year. You can do so by using our mobile
friendly online application found at tap.revenue.wi.gov/ReqCpy/. If you do not have access to a computer
or are unable to use the online application, you can request copies by calling our Customer Service Bureau
at (608) 266-2772. You may also visit one of our offices to complete this request. A list of our office locations
and hours may be found on page 13. There is a fee for each tax return requested.
Note: Copies of federal income tax returns will not be included when Wisconsin income tax return copies
are requested. Copies or transcripts of federal income tax returns should be requested from the IRS.
Note: It may take up to two hours to complete an in-person request for information or a copy of a tax return.
D. Privacy and Confidentiality
You have the right to have your personal and financial information kept confidential. You also have the right to
know why we are asking you for information, exactly how any information you give will be used, and what might
happen if you do not give the information.
(1) Information sharing
Under Wisconsin law, DOR may share your tax information with the federal government, other states, and
other Wisconsin state agencies with which DOR has information exchange agreements. However, other
agencies that receive this information are also bound by strict confidentiality laws.
DOR may also be required by state law to disclose information to others with whom the department does
not have information sharing agreements, such as district attorneys and courts.
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(2) Tax payment information
Wisconsin law authorizes a resident of Wisconsin to request and receive information about the amount of
Wisconsin net income tax or franchise tax paid or payable by you. If your Wisconsin net income tax or
franchise tax paid or payable is disclosed, you will be notified by DOR about who requested the information
and when. A person requesting such information does not have the right to examine your tax return or to
obtain any information from your return other than the amount of tax paid or payable.
E. Pay Only the Required Tax
You have the right to plan your business and personal finances in such a way that you will pay the tax that is due
under Wisconsin law. You are liable only for the correct amount of tax. Our purpose is to apply the law
consistently and fairly to all taxpayers.
If you relied on incorrect written advice from DOR in response to a specific written request you made, your
assessment may be reduced as provided in sec. 73.16, Wis. Stats. You need to give us a copy of your written
request and our written response. You must show that you gave complete and correct information, and that
you filed your return after you received the advice.
F. Prompt Refund of Overpaid Taxes
Once you have paid all your tax, you have the right to file a claim for a refund if you think the tax is incorrect.
Generally, you have four years from the original due date of your return to file a refund claim.
Note: There are some exceptions to the four-year time period. If we audit your refund claim for any reason, you
have the same rights that you would have in an audit of your return.
(1) Interest on refunds
Generally, you will receive interest on any income tax refund delayed for more than 90 days after 1) the
date you filed your return, or 2) the date your return was due, whichever is later. There are exceptions for
certain income tax refunds of farmland preservation credit, homestead credit, enterprise zone jobs credit,
jobs tax credit, business development credit, and electronics and information technology manufacturing
zone credit.
(2) Checking on your income tax refund
Normally, you will receive your income tax refund within six weeks after you file your return, but it may take
longer.
Note: The department may not issue a refund to an employed individual before March 1 following the close
of the taxable year, unless both the individual and the individual's employer have filed all required returns
and forms with the department for the taxable year for which the individual claims a refund.
If you have not received your refund within 12 weeks after mailing your return, you may check on it by
calling (608) 266-8100 in Madison, (414) 227-4907 in Milwaukee, or 1-866-WIS-RFND (1-866-947-7363, toll-
free within the U.S. or Canada). You can call these numbers 24 hours a day, 7 days a week. Have your social
security number and expected refund amount ready.
You can also check the status of your income tax refund by accessing our website at revenue.wi.gov. Click
on "Where's My Refund?" or click on "Common Questions" and look under "Refund Information."
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(3) Electronic filing
Electronic filing is the fastest way to receive your income tax refund. It is also the most secure method of
filing, you receive an acknowledgement that your tax return has been received, and it is more accurate
because the computations are done automatically.
Electronic filing can be done three ways:
• Federal/State filing – Where the return is completed and transmitted by a tax professional.
• Wisconsin e-file – Where a tax return can be completed and transmitted using a computer connected
to the internet.
• Internet filing – Using either software purchased from a computer supply store or web-based filing
where the return is transmitted by a tax preparation software company.
See the instructions in your income tax booklet for additional information about electronic filing.
(4) Earned income credit and homestead credit
The Wisconsin earned income credit (based on a percentage of the federal earned income credit) and
homestead credit (designed to soften the impact of property taxes and rent) are available to persons with
lower incomes, even if a Wisconsin income tax return is not otherwise required to be filed. If you qualify for
these credits, but have not claimed them, claims for refund for prior years may be filed up until the filing
deadline for each year's claim. For example, the deadline for filing a refund claim for the year 2017 is
April 15, 2022.
Note: If any due date falls on a Saturday, Sunday, or legal holiday, use the next business day.
More information about these credits and whether you are eligible to claim them may be found on our
internet website at revenue.wi.gov/Pages/FAQS/ise-eic.aspx or revenue.wi.gov/Pages/FAQS/ise-
home.aspx. Information may also be obtained by contacting us via email at DORIncome@wisconsin.gov, by
calling the department's Customer Service Bureau at (608) 266-2486, or by visiting any of our offices. Refer
to the list in Part 5, on page 13, for information about locations and times when assistance is available.
(5) Debts owed to other agencies
If your refund is reduced because of a debt you owe to another agency (state, county, local, or the IRS) or
because you owe child support, we must notify you that this has occurred. However, if you have a question
about the debt that caused the reduction, you should contact the other agency.
G. Fair Treatment During Tax Audits
If your return is selected for audit, it does not suggest that DOR thinks you are dishonest. The audit may or may
not result in more tax - sometimes audits are closed without change, and some audits result in a tax refund.
(1) Arranging for the audit
Many audits are handled entirely by email or mail. If we notify you that your audit is to be conducted
through a face-to-face interview, you have the right to ask that the audit take place at a reasonable time
and place that is convenient for both you and DOR. If the time or place that we suggest is not convenient,
the auditor will try to work out something more suitable. However, in any case, DOR makes the final
determination of how, when, and where the examination will take place.
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(2) Representation
If you wish to consult with an attorney, an accountant, or any other person during a DOR interview relating
to auditing a tax return or collecting tax, we will stop and reschedule the interview. We cannot suspend the
interview, however, if you are there because of a subpoena.
(3) Recordings
You may make an audio recording of an interview with DOR employees. You must notify us 10 days before
the meeting and bring your own recording equipment. DOR may also record an interview. If we do so, we
will notify you before the meeting, and a copy of the recording will be available to you at your expense.
(4) Repeat audits
We try to avoid repeat examinations of the same items, but this sometimes happens. If DOR examined your
tax return for the same items in either of the two previous years and proposed no change to your tax liability,
please contact the auditor as soon as possible so that we can determine if we should discontinue the repeat
audit.
(5) Explanation of changes
If we make any changes to your return, we will explain the reasons for the changes. It is important that you
understand the reasons for any changes. You should not hesitate to ask about anything that is unclear to
you.
(6) Interest
You must pay interest on additional tax that you owe and we must pay you interest on tax overpayments.
The interest is computed at the rate of 12% per annum for regular assessments and 18% per annum for
delinquent taxes. The department pays interest on tax refunds at the rate of 3% per annum.
H. Appeal DOR Determinations
If you disagree with DOR's findings as explained in an adjustment, assessment, or refund notice, or a refund
denial notice, you have the right to appeal. The notice sent to you will generally include a copy of Wisconsin
Publication 506, Taxpayers' Appeal Rights. This publication explains your appeal rights in detail and tells you
exactly what to do if you want to appeal. You can obtain this publication at any department office or by
contacting us as explained in Part 6, on page 13. Following is a brief overview of your appeal rights.
(1) DOR
You may appeal the adjustments to DOR within 60 days of receiving an assessment or refund notice of
adjustment, or a refund denial notice. Your appeal may be routed to the Resolution Office of DOR. The
Resolution Office is a separate office tasked with handling appeals. Most differences can be settled through
the DOR resolution process without expensive and time-consuming litigation. If the matter cannot be
resolved to your satisfaction at DOR, you may take your case to the Wisconsin Tax Appeals Commission
(Commission).
(2) Wisconsin Tax Appeals Commission
If you disagree with DOR's decision, you may take your case to the Commission. The Commission is entirely
separate from DOR. You may appear on your own behalf, or you may be represented by an attorney. A
petition for review (appeal) must be filed with the Commission within 60 days after receiving DOR's decision.
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For more information, refer to Wisconsin Publication 507, How to Appeal to the Tax Appeals Commission,
which is mailed with DOR's Notice of Action (decision) on your appeal.
(3) Wisconsin courts
If you disagree with the Commission's decision, you have the right to take your case to court. You may
appeal a Commission decision to the circuit court within 30 days after the date of mailing of the
Commission's decision. If you disagree with the circuit court decision, you may appeal that decision to the
Court of Appeals, then to the Wisconsin Supreme Court.
(4) Payment of assessments
In order to stop the accumulation of interest, you may choose to deposit the amount of the assessment
with DOR while your appeal is pending.
If you choose not to deposit the taxes assessed with DOR while your appeal is pending at DOR, you may, at
any time while the appeal is pending before the Commission or court, elect to deposit the total taxes and
interest with DOR. Any deposited amount that is later refunded will earn interest at the rate of 3% per
annum.
If you agree with a portion of the assessment, you have the option of paying the portion of the assessment
not being appealed, to prevent interest from accumulating on that portion of the assessment. Interest
continues to accrue on any unpaid balance that is ultimately determined to be owing.
(5) Alternative to appeal
As an alternative to appealing an assessment, you may pay the full amount due and if you later wish to
contest all or a portion of the adjustments made, you may then file a claim for refund. Individual and
fiduciary income tax, corporate income and franchise tax, and withholding tax refund claims must be filed
within four years and sales tax refund claims within two years from the date the assessment notice was
issued.
Exception: For sales tax refunds where the refund will be passed on to your customers, a claim for refund
must be filed within four years from the due date of the Wisconsin income or franchise tax return.
If your claim for refund is denied, you may then file an appeal with DOR, which may be routed to the
Resolution Office of DOR. That appeal must be filed within 60 days after receiving the denial notice. If you
are not satisfied with the department's decision, you may then appeal to the Commission and,
subsequently, to the circuit court.
Note: If the period for filing an appeal of an assessment has passed (60 days after receiving the assessment),
the only option available for contesting the assessment is to pay the full amount due, and then file a claim
for refund.
(6) Refund/assessment offsets for closed periods
If you file a claim for refund for a year for which DOR may no longer issue an assessment, DOR has the right
to reduce your refund by tax that should have been reported or assessed, but wasn't, up to the total amount
of the refund. If DOR has assessed you tax, you may have the right to reduce that assessment by any refund
that could have been reported or claimed, but wasn't, up to the total amount of the assessment. In both
instances, the same year(s) or period(s) must be involved, as well as the same type of tax.
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(7) Recovering litigation expenses
If the Commission or court agrees with you in your case and finds that DOR does not have a reasonable basis
in law and fact in taking its position, you may be able to recover some of your litigation expenses from us,
as provided by law.
I. Reasonable Tax Collection Arrangements
When you owe money to DOR, we will send you a notice stating the amount of tax, interest, and penalties you
owe. We will give you a specific period of time to pay the amount due in full. If you pay within the time allowed,
we will not have to take any further action. You should make every effort to pay. If you do not pay the amount
due in full by the due date specified, additional interest and fees will be applied.
(1) Payment arrangements
If you can't timely pay the amount due in full, you should contact us right away to request an installment
payment agreement and/or offer a petition for compromise.
(2) Installment payment agreement
In order to make payment arrangements with you, we may ask you for financial information to determine
how you can pay the amount due. A $20 fee will be added to your account upon approval of your installment
payment request. If we approve an installment payment agreement, the agreement will stay in effect if:
• You pay each installment on time;
• You satisfy other tax liabilities as they occur; and
• We determine that collecting the amount owing is not at risk.
We may review your financial condition at any time during the installment period and may revise the
agreement to reflect your situation. We will notify you before we change the terms of the agreement. You
will be given copies of all agreements you make with us.
If you don't pay the full amount by the due date, or if you don't pay each installment on time per an
installment agreement, we may file a delinquent tax warrant on your property.
Note: A payment plan will not prevent the filing of a delinquent tax warrant.
Any enforcement action we take, such as garnishing a portion of your wages, will be taken only after we
have tried to contact you and have given you the chance to voluntarily pay the amount due. It is very
important for you to respond right away to an attempt to contact you. If you don't respond, we will begin
enforcement action.
(3) Petition for compromise
If you cannot pay the amount you owe in full and do not expect to be able to pay it in the future, you may
make an offer to settle for a smaller sum by filing a Petition for Compromise. You will be requested to
provide financial information to substantiate your inability to pay the full amount. We will respond to your
offer by either accepting it, rejecting it, or making a counter offer. If we accept your offer, you will be
expected to pay the amount offered in full within 10 days of the date of our acceptance or according to a
payment schedule that is set up by the department.
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(4) Delinquent tax warrants
If we have to file a delinquent tax warrant on your property (to secure the amount of tax due), you can
expect us to release the warrant promptly when you pay the tax and certain charges, or if it is found that
the warrant was incorrectly filed. Any court costs we incur to collect delinquent taxes will be added to the
balance of your delinquent account.
(5) Seizure of property
If we must seize your property, it may be sold within 60 days. You may request a time period greater than
60 days; we will comply with your request unless it is not in the best interest of the state. The cost of seizing
your property is passed on to you.
(6) Property exempt from seizure
Certain state and federal statutes (called "exemptions") prohibit the seizure of property to satisfy debts.
Many federal exemptions and a few state exemptions apply to the collection of tax debt. For example, social
security payments and certain retirement benefits are exempt.
(7) Access to your private premises
A court order is not generally needed for a DOR employee to seize your property. However, you do not have
to allow the DOR employee access to your private premises, such as your home or the nonpublic areas of
your business, unless the employee has court authorization to be there.
(8) Sales and use taxes and withheld income taxes
If we believe that you were responsible for seeing that a corporation or other business paid us income taxes
withheld from its employees or sales and use taxes, and those taxes were not paid to DOR, we may look to
you to personally pay an amount based on the unpaid taxes. If you feel that you do not owe these taxes,
you have the right to appeal.
4. VITA AND TCE SITES
Income tax assistance is available for low-income individuals, individuals with disabilities, non-English speaking
taxpayers, and the elderly through the Volunteer Income Tax Assistance (VITA) program and the Tax Counseling for
the Elderly (TCE) program of the American Association of Retired Persons (AARP). In addition, these programs assist
individuals who qualify for homestead credit or the earned income credit. The VITA and TCE programs are aimed at
those for whom paid assistance may be out of reach.
VITA and TCE sites can be found in some community centers, libraries, churches, shopping malls, and retirement
homes. Most sites are open from February 1 through April 15. VITA and TCE sites are staffed by volunteers trained
by the Internal Revenue Service (IRS) and DOR who prepare basic income tax returns free of charge. Some sites also
offer free IRS electronic filing of tax returns. In addition to income tax assistance, some sites also provide information
on free community services. More information on VITA and TCE sites, including a listing of DOR sponsored sites in
Wisconsin, may be found (from February 1 through April 15) on our website at revenue.wi.gov.
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5. TAXPAYER ASSISTANCE
The department provides tax assistance at the following locations on a daily basis (Monday through Friday), with
one exception. Our Wausau office provides assistance only on Mondays. For assistance, you may call (608) 266-2772
or visit one of the locations listed below.
Location Address Hours
Appleton 265 W. Northland Ave. 7:45-4:30
Eau Claire 718 W. Clairemont Ave. 7:45-4:30
Green Bay 200 N. Jefferson St., Rm. 140 7:45-4:30
Madison 2135 Rimrock Rd. 7:45-4:30
Milwaukee 819 N. Sixth St., Rm. 408 7:45-4:30
Wausau 731 N. First St., Suite 6000 7:45-4:30 (Monday Only)
6. DEPARTMENT OF REVENUE PUBLICATIONS
The publications listed on pages 14-15 and tax forms and instructions may be picked up at any DOR office or may
be obtained by:
• Calling us at (608) 266-1961
• Accessing our website at revenue.wi.gov
Applicable Laws and Rules
This document provides statements or interpretations of the following laws and regulations enacted as of January 24, 2022:
chs. 70, 71, 73, 77, and 78, Wis. Stats.
Laws enacted and in effect after this date, new administrative rules, and court decisions may change the interpretations in
this document. Guidance issued prior to this date, that is contrary to the information in this document is superseded by this
document, according to sec. 73.16(2)(a), Wis. Stats.
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Your Wisconsin Taxpayer Bill of Rights Publication 114
Department of Revenue Publications
Income and Franchise Taxes
102 Wisconsin Tax Treatment of Tax-Option (S) Corporations and Their Shareholders
103 Reporting Capital Gains and Losses for Wisconsin by Individuals, Estates, and Trusts
106 Wisconsin Tax Information for Retirees
109 Tax Information for Married Persons Filing Separate Returns and Persons Divorced
113 Federal and Wisconsin Income Tax Reporting Under the Marital Property Act
119 Limited Liability Companies (LLCs)
120 Net Operating Losses for Individuals, Estates, and Trusts
121 Reciprocity
122 Tax Information for Part-Year Residents and Nonresidents of Wisconsin
123 Business Tax Incentives
125 Credit for Tax Paid to Another State
126 How Your Retirement Benefits Are Taxed
600 Wisconsin Taxation of Lottery Winnings
601 Wisconsin Taxation of Pari-Mutuel Wager Winnings
Sales and Use Taxes
200 Electrical Contractors
201 Wisconsin Sales and Use Tax Information
202 Sales and Use Tax Information for Motor Vehicle Sales, Leases, and Repairs
203 Sales and Use Tax Information for Manufacturers
204 Sales and Use Tax Information for Colleges, Universities, and Technical Colleges
206 Sales Tax Exemption for Nonprofit Organizations
207 Sales and Use Tax Information for Contractors
209 Sales and Use Tax Information for Wisconsin Counties and Municipalities
210 Sales and Use Tax Treatment of Landscaping Services
211 Cemetery Monument Dealers
216 Filing Claims for Refund of Sales or Use Tax
217 Auctioneers
219 Hotels, Motels, and Other Lodging Providers
220 Grocers
221 Farm Suppliers and Farmers
222 Motor Vehicle Fuel Users
223 Bakeries
224 Veterinarians
225 Barber and Beauty Shops
226 Golf Courses
228 Temporary Events: Trade Shows-Flea Markets-Art & Craft Shows-Fairs & Festivals
229 Brackets for Collecting Wisconsin Sales or Use Tax on Retail Sales
230 Sales and Use Tax Information for Sellers of Antiques, Crafts, and Artwork
231 Sales and Use Tax Treatment of Manufactured and Modular Homes
232 Dentists
233 Newspaper Publishers
234 Printers
235 Advertising Companies
236 Restaurants and Bars
239 Campgrounds
240 Digital Goods
244 Hunting Preserves and Gun Clubs
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Your Wisconsin Taxpayer Bill of Rights Publication 114
245 Sales and Use Tax Information for Schools
246 Funeral Homes
247 Commercial Radio and Television Stations
248 Hospital and Medical Clinics
Excise Taxes
302 Wisconsin Alcohol Beverage and Tobacco Laws for Retailers
303 Alcohol Beverage Tax Information
306 Alternate Fuel Tax Information
307 Motor Vehicle Fuel Tax Information
308 General Aviation Fuel Tax Information
309 Retail Alcohol Beverage Licensing Information
Other Taxes and Credits
127 Wisconsin Homestead Credit Situations and Solutions
131 Tax Incentives for Conducting Qualified Research in Wisconsin
218 Refund Interception Guide for Counties and Municipalities
238 Refund Interception Guide for State Agencies
400 Wisconsin's Economic Development Surcharge
403 Premier Resort Area Tax
405 Wisconsin Taxation Related to Native Americans
410 Local Exposition Taxes
503 Wisconsin Farmland Preservation Credit
508 Wisconsin Tax Requirements Relating to Nonresident Entertainers
W–166 Wisconsin Withholding Tax Guide
Audits and Appeals
501 Field Audit of Wisconsin Tax Returns
506 Taxpayers' Appeal Rights of Audit Adjustments
507 How to Appeal to the Tax Appeals Commission
511 Office Audit of Wisconsin Income Tax Returns
515 Non-Statistical Sampling
516 Statistical Sampling
Unclaimed Property
82 Unclaimed Property Holder Report Guide
83 Reporting Unclaimed Property
Other Topics
111 How to Get a Private Letter Ruling From the Wisconsin Department of Revenue
114 Your Wisconsin Taxpayer Bill of Rights
117 Guide to Wisconsin Wage Statements and Information Returns
124 Petition for Compromise of Taxes
129 Sales and Use Tax Returns Handbook – E-File File Transmission of Form ST-12
172 Annual W-2, 1099-R, 1099-MISC & W-2G Electronic Reporting
401 Extensions of Time to File
411 Disaster Relief
500 Tax Guide for Wisconsin Political Organizations and Candidates
701 My Case Manager User Guide
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