71.66
71.66
Employe exemption certificates. 71.66(1)(a)(a) On or before the date on which an employe commences employment with an employer each employe shall furnish his or her employer with a signed withholding exemption certificate relating to the number of withholding exemptions he or she claims, which shall not exceed the number to which he or she is entitled. If the employe fails to furnish such certificate, such employe, for withholding purposes, shall be considered as claiming no withholding exemptions.
71.66(1)(b)
(b) If the number of withholding exemptions to which the employe is entitled is less than the number of withholding exemptions claimed by him or her on the withholding exemption certificate then in effect, the employe shall within 10 days after the change occurs furnish the employer with a new withholding exemption certificate, which shall not exceed the number to which he or she is entitled.
71.66(1)(c)
(c) If the number of withholding exemptions to which the employe is entitled is more than the number of withholding exemptions claimed by him or her on the withholding exemption certificate then in effect, the employe may furnish the employer with a new withholding exemption certificate on which the employe must not claim more than the number of withholding exemptions to which he or she is entitled on such day.
71.66(1)(d)
(d) A withholding exemption certificate furnished the employer shall take effect as of the beginning of the first payroll period ending after the date on which such certificate is furnished.
71.66(1)(e)
(e) Any employe who wilfully supplies his or her employer with false or fraudulent information regarding his or her withholding exemption or who wilfully fails to supply information which would increase the amount to be withheld may be fined not more than $200.
71.66(1)(f)
(f) Whenever the internal revenue code or regulations or rulings of the internal revenue service require an employer to submit copies of, or information taken from, an employe's withholding allowance certificate to the internal revenue service, the employer shall also furnish copies of, or information taken from, the certificate to the department within 15 days after the employer is required to file the certificate or information with the internal revenue service.
71.66(2)
(2) An employe receiving wages shall be entitled to either the number of withholding exemptions allowable for federal withholding tax purposes or the following withholding exemptions that apply:
71.66(2)(b)
(b) If the employe is married, an exemption to which his or her spouse is entitled, or would be entitled if such spouse were an employe receiving wages, but only if such spouse does not have in effect a withholding exemption certificate claiming such exemption.
71.66(2)(c)
(c) An exemption for each individual with respect to whom, on the basis of the facts existing, there may reasonably be expected to be allowable an exemption under
s. 71.07 (8) for the taxable year.
71.66(2)(d)
(d) An exemption as head of a family when on the basis of the facts existing such an exemption may reasonably be expected to be allowable under
s. 71.07 (8) for the taxable year.
71.66(3)
(3) An employer is not required to deduct and withhold any tax whenever an employe certifies to the employer, on a form prescribed by the secretary, that the employe incurred no liability for income tax imposed by this chapter for the employe's preceding taxable year and anticipates that the employe will incur no liability for the employe's current taxable year.
71.66(4)(a)(a) The department may verify any withholding exemption certificate, form or agreement filed by an employe with an employer directly from the books and records of any person or from any other sources of information. To ascertain the correctness of any withholding exemption certificate, form or agreement, the department may examine or cause to be examined by any agent or representative designated by it any books, papers, records or memoranda bearing on the certificate, form or agreement and may require the production of books, records and memoranda, and may require testimony and proof relevant to its investigation.
71.66(4)(b)
(b) If it appears that a person has filed an incorrect certificate, form or agreement with an employer, the department may void the certificate, form or agreement by notifying the employer and employe. The employer shall then withhold based on the number of exemptions prescribed by the department in its notice. If an employe fails to furnish information requested by the department to verify the correctness of the certificate, form or agreement, the employe shall be considered as claiming no withholding exemptions and the employer shall withhold on that basis upon notification by the department to the employer and the employe.
71.66 History
History: 1987 a. 312;
1991 a. 39.
71.67
71.67
General provisions. 71.67(1)(1)
Agreement with U.S. secretary of treasury. The secretary of revenue is authorized to enter into an agreement with the secretary of the treasury of the United States pursuant to
P.L. 82-587 enacted July 17, 1952.
71.67(2)
(2) Provisions of this chapter apply. All provisions of this chapter on the following subjects relating to income taxes that are not in conflict with this subchapter apply to the administration of this subchapter: assessment, hearing and appeal procedures, preparation of assessments, certification of taxes due and correction of them, interest, penalties, collection, including
s. 71.80 (3) and
subch. XV, and refund procedures.
71.67(3)
(3) Withheld amounts are funds held in trust for the state. Whenever any person is required to withhold any Wisconsin income tax from an employe, until such amount is deposited with the public depository prescribed by
s. 71.65 (3) (a) or paid over to the department as prescribed by
s. 71.65 (3) (b), the amount so withheld shall be held to be a special fund in trust for the state. The amount of such fund may be assessed and collected from such person by the department as income taxes are assessed and collected, and such collection shall not abate any penalty imposed.
71.67(4)
(4) Withholding from lottery winnings. 71.67(4)(a)(a) The administrator of the lottery division in the department under
ch. 565 shall withhold from any lottery prize of $2,000 or more an amount determined by multiplying the amount of the prize by the highest rate applicable to individuals under
s. 71.06 (1). The administrator shall deposit the amounts withheld, on a monthly basis, as would an employer depositing under
s. 71.65 (3) (a).
71.67(4)(b)
(b) The administrator shall furnish to each payee whose winnings are subject to withholding under
par. (a) during the year, on or before January 31 of the succeeding year, 2 legible copies of a written statement showing the following:
71.67(4)(b)1.
1. The name of the payer and that payer's Wisconsin income tax identification number, if any.
71.67(4)(b)2.
2. The name of the payee and that payee's social security number, if any.
71.67(4)(b)3.
3. The gross amount of lottery prize winnings that are subject to withholding under
par. (a).
71.67(4)(b)4.
4. The total amount deducted and withheld as required under
par. (a).
71.67(4)(c)1.1. The payee shall furnish the department of revenue with one copy of the written statement he or she receives under
par. (b) along with his or her income or franchise tax return for the year.
71.67(4)(c)2.
2. The administrator shall furnish the department of revenue with a copy of the statement that he or she furnishes to the payee under
par. (b).
71.67(5)
(5) Withholding from pari-mutuel wager winnings. 71.67(5)(a)(a) Wager winnings. A person holding a license to sponsor and manage races under
s. 562.05 (1) (b) or
(c) shall withhold from the amount of any payment of pari-mutuel winnings under
s. 562.065 (3) (a) or
(3m) (a) an amount determined by multiplying the amount of the payment by the highest rate applicable to individuals under
s. 71.06 (1) (a) to
(c) if the amount of the payment is more than $1,000.
71.67(5)(c)
(c)
Statement of winnings to payee. The licensee shall furnish to each payee whose winnings are subject to withholding under
par. (a) during the year, on or before January 31 of the succeeding year, 2 legible copies of a written statement showing the following:
71.67(5)(c)1.
1. The name of the payer and that payer's Wisconsin income tax identification number, if any.
71.67(5)(c)2.
2. The name of the payee and that payee's social security number, if any.
71.67(5)(c)3.
3. The gross amount of pari-mutuel wager winnings that are subject to withholding under
par. (a).
71.67(5)(c)4.
4. The total amount deducted and withheld as required under
par. (a).
71.67(5)(d)1.1. The payee shall furnish the department of revenue with one copy of the written statement he or she receives under
par. (c) along with his or her income or franchise return for the year.
71.67(5)(d)2.
2. The licensee shall furnish the department of revenue with a copy of the statement that he or she furnishes to the payee under
par. (c).
71.67(6)
(6) Withholding registration; fee. Each employer who is required to withhold under this chapter shall obtain a valid certificate under
s. 73.03 (50).
71.67(7)
(7) Withholding from unemployment compensation. 71.67(7)(a)(a) The department of industry, labor and job development may, in accordance with
s. 108.135, deduct and withhold from any unemployment compensation payment, on a form prepared by the department of industry, labor and job development, a portion of the payment as Wisconsin income tax. The department of industry, labor and job development shall deposit the amounts withheld, on a monthly basis, as provided in
s. 108.135 (6).
71.67(7)(b)
(b) The department of industry, labor and job development shall furnish to each claimant who receives benefits during any year, on or before January 31 of the succeeding year, at least one legible copy of a written statement showing all of the following:
71.67(7)(b)1.
1. The name of the claimant and that claimant's social security number.
71.67(7)(b)2.
2. The gross amount of unemployment compensation that is subject to withholding under
par. (a).
71.67(7)(c)1.1. If the department of revenue so requires, the claimant shall furnish the department of revenue with one copy of the written statement that he or she receives under
par. (b), along with his or her income tax return for the year.
71.67(7)(c)2.
2. The department of industry, labor and job development shall furnish the department of revenue with a copy of any statement that is furnished to the claimant under
par. (b).
INFORMATION RETURNS
71.69
71.69
Capital stock transfers. All corporations doing business in this state shall file with the department, on or before March 15 of each year on forms prescribed by the department, a statement of such transfers of its capital stock as have been made by or to residents of this state during the preceding calendar year. Such statement shall contain the name and address of the seller, date of transfer, and the number of shares of stock transferred.
71.69 History
History: 1987 a. 312.
71.70
71.70
Rents or royalties. 71.70(1)(1)
Persons other than corporations. Persons other than corporations deducting rent or royalties in determining taxable income shall inform the department of the amounts and of the name and address of all natural persons who are residents of this state and to whom royalties of $600 or more were paid during the taxable year; and of the amounts and of the name and address of all natural persons to whom rent of $600 or more is paid during the taxable year for property having a situs in this state. Such information shall be filed at the time of filing the income tax return on which such payments are deducted or at such other time as the department prescribes.
71.70(2)
(2) Corporations. All corporations doing business in this state shall file with the department, on or before March 15 of each year, any information relative to payments made within the preceding calendar year of rents and royalties to all natural persons taxable thereon under this chapter in amounts and in the manner and form prescribed by the department.
71.71(1)(1)
Statement employer must furnish to employe. 71.71(1)(a)(a) Every person, partnership or limited liability company required to deduct and withhold from an employe under the general withholding provisions of
subch. X shall furnish to each such employe in respect of the remuneration paid by such person, partnership or company to such employe during the calendar year, on or before January 31 of the succeeding year, or if his or her employment is terminated before the close of any such calendar year on the day on which the last payment of remuneration is made, 2 legible copies of a written statement showing the following:
71.71(1)(a)1.
1. The name of such person, partnership or limited liability company, and that person's, partnership's or company's Wisconsin income tax identification number, if any.
71.71(1)(a)2.
2. The name of such employe, and his or her social security number, if any.
71.71(1)(a)4.
4. The total amount deducted and withheld as required by the general withholding provisions of
subch. X.
71.71(1)(b)
(b) The employe shall furnish the department of revenue one copy of such written statement along with his or her return for the year.
71.71(2)
(2) Statement employer must furnish to department. Every person required to deduct and withhold from an employe under
subch. X shall furnish to the department of revenue at its offices in Madison, in respect to remuneration paid by such person to such employe during the calendar year, on or before January 31 of the succeeding year, one copy of the statement referred to in
sub. (1).
71.72
71.72
Statement of nonwage payments. Every resident of this state and every nonresident carrying on activities within this state, whether taxable or not under this chapter, who pays in any calendar year for services performed within this state by an individual remuneration which is excluded from the definition of wages in
s. 71.63 (6), in the amount of $600 or more, shall, on or before January 31 of the succeeding year furnish the department of revenue at its offices in Madison, a statement in such form as required by the department, disclosing the name of the payor, the name and address of the recipient and the total amount paid in such year to such recipient. In any case in which an individual receives wages, as defined in
s. 71.63 (6), and also remuneration for services which remuneration is excluded from such definition, both from the same payor, the wages and the excluded remuneration shall both be reported in the statement required by
s. 71.71 (2) in a manner satisfactory to the department, regardless of the amount of the excluded remuneration.
71.72 History
History: 1987 a. 312;
1991 a. 39.
71.73
71.73
General provisions. 71.73(1)(1)
Penalties. Unless specifically provided in this subchapter, the penalties under
subch. XIII apply for failure to comply with this subchapter, unless the context requires otherwise.
71.73(2)
(2) Time extension. For good cause shown upon application by an employer, the department may grant an extension of time not exceeding 30 days in which to furnish employes the written statements required by
s. 71.71 (1) or to file the copies of the statements as required by
s. 71.71 (2) or
71.72.
71.73 History
History: 1987 a. 312;
1991 a. 39.
ADMINISTRATIVE PROVISIONS APPLICABLE TO ALL ENTITIES
71.738
71.738
Definition. In this subchapter, "last day prescribed by law" means the unextended due date of the return, or of the claim made under
subch. VIII.
71.738 History
History: 1995 a. 428.
71.74
71.74
Department audits, additional assessments and refunds. 71.74(1)(1)
Office audit. The department of revenue shall, as soon as practicable, office audit such returns as it deems advisable and if it is found from such office audit that a person has been over or under assessed, or found that no assessment has been made when one should have been made, the department of revenue shall correct or assess the income of such person. Any assessment, correction or adjustment made as a result of such office audit shall be presumed to be the result of an audit of the return only, and such office audit shall not be deemed a verification of any item in said return unless the amount of such item and the propriety thereof shall have been determined after hearing and review as provided in
s. 71.88 (1) (a) and
(2) (a). Such office audit shall not preclude the department of revenue from making field audits of the books and records of the taxpayer and from making further adjustment, correction and assessment of income.
71.74(2)(a)(a) Whenever the department deems it advisable to verify any return directly from the books and records of any person, or from any other sources of information, the department may direct any return to be so verified.
71.74(2)(b)
(b) For the purpose of ascertaining the correctness of any return or for the purpose of making a determination of the taxable income of any person, the department may examine or cause to be examined by any agent or representative designated by it, any books, papers, records or memoranda bearing on the income of the person, and may require the production of the books, papers, records or memoranda, and require the attendance of any person having knowledge in the premises, and may take testimony and require proof material for its information. Upon such information as it may be able to discover, the department shall determine the true amount of income received during the year or years under investigation.
71.74(2)(c)
(c) If it appears upon such investigation that a person has been over or under assessed, or that no assessment has been made when one should have been made, the department shall make a correct assessment in the manner provided in this chapter.
71.74(3)
(3) Default assessment. Any person required to make an income or franchise tax return, who fails, neglects or refuses to do so in the manner and form and within the time prescribed by this chapter, or makes a return that does not disclose the person's entire net income, shall be assessed by the department according to its best judgment.
