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    Tax Publications

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    Business Franchise and Income Taxes and Credits

    NumberTitle / Description
    102Wisconsin Tax Treatment of Tax-Option (S) Corporations and Their Shareholders (01/24)
    119Limited Liability Companies (LLCs) (08/24)
    123 Business Tax Incentives (03/24)
    131Tax Incentives for Conducting Qualified Research in Wisconsin (01/24)
    503Wisconsin Farmland Preservation Credit (02/24)

    Electronic Filing

    NumberTitle / Description
    129Sales and Use Tax Returns Handbook - E-File File Transmission of Form ST-12 (03/18)
    172Annual W-2, W-2C, 1099-R, 1099-MISC, 1099-NEC, 1099-K, and W-2G Electronic Reporting (12/24)

    Excise Tax (Alcohol Beverages, Cigarettes & Tobacco Products, Motor Vehicle Fuel, and Electric Vehicle Charging Station)

    NumberTitle / Description
    302Information for Wisconsin Alcohol Beverage and Tobacco Retailers (05/24)
    303Alcohol Beverage Tax Information (12/24)
    304Cigarette, Tobacco, and Vapor Products Tax and Regulatory Information (11/24)
    305Electric Vehicle Charging Tax Information (10/24)
    306Alternate Fuel Tax Information (10/23)
    307Motor Vehicle Fuel Tax Information (12/21)
    308General Aviation Fuel Tax Information (11/12)
    309Retail Alcohol Beverage Licensing Guide for Municipalities (08/22)

    General Information

    NumberTitle / Description
    111How to Get a Private Letter Ruling (02/21)
    114Your Wisconsin Taxpayer Bill of Rights (01/22)
    124Petition for Compromise of Taxes - Inability to Pay (03/19)
    401Extensions of Time to File (12/24)
    405Wisconsin Taxation Related to Native Americans (12/17)
    411Disaster Relief (11/16)
    500Tax Guide For Wisconsin Political Organizations and Candidates (03/24)
    501Field Audit of Wisconsin Tax Returns (05/22)
    506Taxpayers' Appeal Rights (02/21)
    507How to Appeal to the Tax Appeals Commission (06/24)
    508Wisconsin Tax Requirements Relating to Nonresident Entertainers (11/23)
    511Office Audit of Wisconsin Tax Returns (12/22)
    701My Case Manager User Guide (10/21)

    Individual Income Taxes and Credits

    NumberTitle / Description
    103Reporting Capital Gains and Losses for Wisconsin by Individuals, Estates, and Trusts (12/24)
    106Wisconsin Tax Information for Retirees (02/24)
    109Tax Information for Married Persons Filing Separate Returns and Persons Divorced in 2023 (02/24)
    113Federal and Wisconsin Income Tax Reporting Under the Marital Property Act (03/24)
    120Net Operating Losses for Individuals, Estates, and Trusts (03/24) Worksheet 1 – Wisconsin NOL Worksheets 2 and 4 – Wisconsin Modified Taxable Income and Allowable Deduction for a Wisconsin NOL Carryforward Worksheet 3 – Record of Wisconsin NOL Carryback and Carryforward of Losses
    121Reciprocity (02/24)
    122Tax Information for Part-Year Residents and Nonresidents of Wisconsin (03/24)
    125Credit for Tax Paid to Another State (For Individuals, Estates, and Trusts) (03/24)
    126How Your Retirement Benefits Are Taxed (02/24)
    127Wisconsin Homestead Credit Situations and Solutions (12/24)
    128Wisconsin Tax Information for Military Personnel and Veterans (02/24)
    600Wisconsin Taxation of Gambling Income (07/24)

    Other Business Taxes

    NumberTitle / Description
    218Refund Interception Guide for Counties and Municipalities (06/23)
    238Refund Interception Guide for State Agencies (06/23)
    400Wisconsin's Economic Development Surcharge (03/24​)

    Sales and Use Taxes

    NumberTitle / Description
    200Electrical Contractors: How Do Wisconsin Sales and Use Taxes Affect Your Business? (05/17)
    201Wisconsin Sales and Use Tax Information (01/19)
    202Sales and Use Tax Information for Motor Vehicle Sales, Leases, and Repairs (05/17)
    203Sales and Use Tax Information for Manufacturers (06/16)
    204Sales and Use Tax Information for Colleges, Universities, and Technical Colleges (07/15)
    206Sales Tax Exemptions for Nonprofit Organizations (04/22)
    207Sales and Use Tax Information for Contractors (01/19)
    209Sales and Use Tax Information for Wisconsin Counties and Municipalities (07/15)
    210Sales and Use Tax Treatment of Landscaping Services (03/12)
    211Cemetery Monument Dealers: How Do Wisconsin Sales and Use Taxes Affect You? (03/16)
    216Filing Claims for Refund of Sales or Use Tax (10/12)
    217Auctioneers: How Do Wisconsin Sales and Use Taxes Affect Your Operations? (01/14)
    219Hotels, Motels, and Other Lodging Providers: How Do Wisconsin Sales and Use Taxes Affect Your Operations? (11/18)
    220Grocers: How Do Wisconsin Sales and Use Taxes Affect Your Operations? (03/16)
    221Farm Suppliers and Farmers: How Do Wisconsin Sales and Use Taxes Affect Your Operations? (03/16)
    223Bakeries: How Do Wisconsin Sales and Use Taxes Affect Your Operations? (05/22)
    224Veterinarians: How Do Wisconsin Sales and Use Taxes Affect Your Business? (12/18)
    225Barber and Beauty Shops: How Do Wisconsin Sales and Use Taxes Affect Your Operations? (05/16)
    226Golf Courses: How Do Wisconsin Sales and Use Taxes Affect Your Operations? (01/18)
    228Temporary Events: Trade Shows | Flea Markets | Art & Craft Shows | Fairs & Festivals (07/22)
    231Sales and Use Tax Treatment of Manufactured and Modular Homes (06/12)
    232Dentists: How Do Wisconsin Sales and Use Taxes Affect Your Business? (03/15)
    233Newspaper Publishers: How Do Wisconsin Sales and Use Taxes Affect Your Operations? (05/16)
    234Printers: How Do Wisconsin Sales and Use Taxes Affect Your Operations? (05/16)
    235Advertising Companies: How Do Wisconsin Sales and Use Taxes Affect Your Operations? (04/12)
    236Restaurants and Bars: How Do Wisconsin Sales and Use Taxes Affect Your Operations? (12/14)
    239Campgrounds: How Do Wisconsin Sales and Use Taxes Affect Your Operations? (03/15)
    240Digital Goods: How do Wisconsin Sales and Use Taxes Apply to Sales and Purchases of Digital Goods? (11/21)
    244Hunting Preserves and Gun Clubs: How Do Wisconsin Sales and Use Taxes Affect You? (07/18)
    245Sales and Use Tax Information for Schools (07/15)
    246Funeral Homes: How Do Wisconsin Sales and Use Taxes Affect Your Business? (10/17)
    247Commercial Radio and Television Stations: How Do Wisconsin Sales and Use Taxes Affect Your Operations? (12/14)
    248Hospitals and Medical Clinics: How Do Wisconsin Sales and Use Taxes Affect Your Business? (06/16)
    403Premier Resort Area Tax: For Certain Sellers Making Taxable Sales in a Premier Resort Area (05/22)
    405Wisconsin Taxation Related to Native Americans (12/17)
    410Local Exposition Taxes (08/21)
    515Sampling in Sales and Use Tax Audits (05/22)

    Unclaimed Property

    NumberTitle / Description
    82Unclaimed Property Holder Report Guide (06/24)

    Withholding Tax and Information Returns

    NumberTitle / Description
    117Guide to Wisconsin Wage Statements and Information Returns (06/24)
    W-166 Wisconsin Withholding Tax Guide for Payroll Periods On or After January 1, 2022 (06/24)

    December 23​​​​​​​​​​, 2024

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    Related Links

  • Business Franchise and Income Taxes & Credits
  • Electronic Filing
  • Excise Tax
  • General Information
  • Individual Income Taxes & Credits
  • Other Business Taxes
  • Sales & Use Taxes
  • Unclaimed Property
  • Use Taxes for Individuals
  • Withholding Tax & Information Returns


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