Instructions for Net Income Tax Requests (Form P-100) 
 
What Information Is Available From a Net Tax Request? 
 
Tax returns have a line named "net tax" which is the tax paid/payable after deductions and most non-
refundable credits have been applied. The line numbers on the forms may vary from year to year. The net tax 
line numbers on the 2016 tax forms are as follows: 
 
Individual Income Tax Forms  
                  Net Tax 
 Form             Line Number                                Name/Description 
 Form 1           33             Individual Income Tax Return (Long Form) 
 Form 1A          23             Individual Income Tax Return (Short Form) 
 Form WI-Z        11             Individual Income Tax Return (Easy Form) 
 Form 1NPR        59             Nonresident and Part-Year Resident Income Tax Return 
 
Fiduciary, Estate and Trust Form 
                  Net Tax 
 Form             Line Number                                Name/Description 
 Form 2           14             Wisconsin Fiduciary Income Tax for Estates or Trusts 
 
Corporation Tax Forms 
                  Net Tax 
 Form             Line Number                                Name/Description 
                                 Wisconsin Non-Combined Corporation Franchise or Income 
 Form 4           20             Tax Return 
                                 Wisconsin Combined Corporation Franchise or Income Tax 
 Form 6           14             Return 
 
•  Tax-option (Subchapter S) corporations, LLCs (limited liability companies), LLPs (limited liability 
 partnerships) and partnerships –have no net tax since their income/losses are passed through to 
 their shareholders/partners. 
 
•  Amended returns and adjustments by the department - the net tax is adjusted for amended 
 returns and changes made by the department. 
 
•  Joint returns – if the taxpayer filed a joint return for the year involved, the net tax from that joint 
 return will be disclosed. 
 
What Tax Years Are Available? 

Net tax requests can be made for tax years 2005 and forward. 
 
Who Can Make a Net Tax Request? 

Only Wisconsin residents can make a net tax request. Complete a request for each individual or business. 
 
How Can the Net Tax Information Be Used? 

Newspapers can publish the information and public speakers can disclose the information. There are penalties 
for disclosing net tax information in any other manner. 
 
P-100in (R. 5-18) 

Is There a Cost? 

The charge for a net tax request is $4 for each year for each taxpayer. For example, if you request the 2014 
and 2015 net tax for Taxpayer A and 2012-2015 net tax for Taxpayer B, you will owe $24 (6 x $4). 
 
How Do I Submit a Request? 

In Person 

You may submit your request at the Department of Revenue office at 2135 Rimrock Road, Madison between 
7:45 a.m. to 4:30 p.m. on weekdays. You must present an acceptable form of identification (for example, a 
driver's license). Applications in-person do not have to be notarized. 
 
By Mail 

Mail to the address on the Form P-100.  Applications received by mail must have the Notary Public portion of 
the application fully completed. 
 
Is the Taxpayer Notified That Their Net Tax Has Been Disclosed? 

Yes.  The department will provide written notification to the taxpayer. The notification will include: 
 
 •  Name of requester 
 •  Address of requester 
 •  The organization, if any, that the requester represents 
 •  Reason for the request 
 •  The net tax amounts 
 
Can I Pick Up the Response in Person? 

Yes.  However, we can only release the response to the requester.   
 
What If I Have Questions? 

If you need additional information about a net tax request, call (608) 266-2486.