SUBCHAPTER VI
URBAN TRANSIT COMPANIES
71.385 Determination of cost.
SUBCHAPTER VII
TAXATION OF INSURANCE COMPANIES
71.44 Filing returns; extensions; payment of tax.
71.45 Income computation.
71.48 Payments of estimated taxes.
71.49 General provisions.
SUBCHAPTER VIII
HOMESTEAD CREDIT
71.54 Computation of credit.
71.55 General provisions.
SUBCHAPTER IX
FARMLAND PRESERVATION CREDIT
71.61 General provisions.
SUBCHAPTER X
WITHHOLDING
71.64 Employers required to withhold.
71.65 Filing returns or reports.
71.66 Employee exemption certificates.
71.67 General provisions.
SUBCHAPTER XI
INFORMATION RETURNS
71.69 Capital stock transfers.
71.70 Rents or royalties.
71.72 Statement of nonwage payments.
71.73 General provisions.
SUBCHAPTER XII
ADMINISTRATIVE PROVISIONS APPLICABLE
TO ALL ENTITIES
71.74 Department audits, additional assessments and refunds.
71.76 Internal revenue service and other state adjustments.
71.77 Statutes of limitations, assessments and refunds; when permitted.
71.78 Confidentiality provisions.
71.80 General administrative provisions.
SUBCHAPTER XIII
INTEREST AND PENALTIES
71.84 Addition to the tax.
71.85 General provisions.
SUBCHAPTER XIV
APPEALS
71.88 Time for filing an appeal.
71.90 Depositing contested amounts.
SUBCHAPTER XV
COLLECTION OF DELINQUENT TAXES AND STATE AGENCY DEBTS
71.91 Collection provisions.
71.93 Setoffs for other state agencies.
71.935 Setoffs for municipalities and counties.
TAXATION OF INDIVIDUALS AND FIDUCIARIES
71.01
71.01
Definitions. In this chapter in regard to natural persons and fiduciaries, except fiduciaries of nuclear decommissioning trust or reserve funds:
71.01(1)
(1) "Adjusted gross income", when not preceded by the word "federal", means Wisconsin adjusted gross income, unless otherwise defined or the context plainly requires otherwise.
71.01(1m)
(1m) "Department" means the department of revenue.
71.01(2)
(2) "Entertainer" means a nonresident natural person who, for consideration, furnishes amusement, entertainment or public speaking services, or performs in one or more sporting events in this state and includes both employees and independent contractors.
71.01(3)
(3) "Federal net operating loss" of persons other than corporations means net operating loss as determined by the taxpayer under the internal revenue code, or if redetermined by the department, as determined by the department under such code or as may be determined on final appeal therefrom.
71.01(4)
(4) "Federal taxable income" and "federal adjusted gross income" of natural persons and fiduciaries mean taxable income or adjusted gross income as determined under the internal revenue code or, if redetermined by the department, as determined by the department under the internal revenue code or as may be determined on final appeal therefrom.
71.01(5)
(5) "Fiduciary", "income" and "person" and all other terms not otherwise defined, have the same meaning as in the internal revenue code unless otherwise defined or the context requires otherwise.
71.01(5g)
(5g) "File" means mail or deliver a document that the department prescribes to the department or, if the department prescribes another method of submitting or another destination, use that other method or submit to that other destination.
71.01(5m)
(5m) "Head of household" has the meaning given in section
2 (b) and (c) of the internal revenue code, except that "head of household" includes surviving spouse, as defined in section
2 (a) of the internal revenue code.
71.01(6)(j)(j) For taxable years that begin after December 31, 1994, and before January 1, 1996, for natural persons and fiduciaries, except fiduciaries of nuclear decommissioning trust or reserve funds, "Internal Revenue Code" means the federal Internal Revenue Code as amended to December 31, 1994, excluding sections 103, 104, and 110 of
P.L. 102-227 and sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of
P.L. 103-66, and as amended by
P.L. 104-7,
P.L. 104-117,
P.L. 104-188, excluding sections 1202, 1204, 1311, and 1605 of
P.L. 104-188,
P.L. 104-191,
P.L. 104-193,
P.L. 105-34,
P.L. 105-206,
P.L. 105-277,
P.L. 106-554, excluding sections 162 and 165 of
P.L. 106-554,
P.L. 107-134,
P.L. 107-147, excluding sections 101 and 406 of
P.L. 107-147, and
P.L. 107-181, and as indirectly affected by
P.L. 99-514,
P.L. 100-203,
P.L. 100-647,
P.L. 101-73,
P.L. 101-140,
P.L. 101-179,
P.L. 101-239,
P.L. 101-280,
P.L. 101-508,
P.L. 102-90,
P.L. 102-227, excluding sections 103, 104, and 110 of
P.L. 102-227,
P.L. 102-318,
P.L. 102-486,
P.L. 103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of
P.L. 103-66,
P.L. 103-296,
P.L. 103-337,
P.L. 103-465,
P.L. 104-7,
P.L. 104-117,
P.L. 104-188, excluding sections 1202, 1204, 1311, and 1605 of
P.L. 104-188,
P.L. 104-191,
P.L. 104-193,
P.L. 105-34,
P.L. 105-206,
P.L. 105-277,
P.L. 106-554, excluding sections 162 and 165 of
P.L. 106-554,
P.L. 107-134,
P.L. 107-147, excluding sections 101 and 406 of
P.L. 107-147, and
P.L. 107-181. The Internal Revenue Code applies for Wisconsin purposes at the same time as for federal purposes. Amendments to the federal Internal Revenue Code enacted after December 31, 1994, do not apply to this paragraph with respect to taxable years beginning after December 31, 1994, and before January 1, 1996, except that changes to the Internal Revenue Code made by
P.L. 104-7,
P.L. 104-117,
P.L. 104-188, excluding sections 1202, 1204, 1311, and 1605 of
P.L. 104-188,
P.L. 104-191,
P.L. 104-193,
P.L. 105-34,
P.L. 105-206,
P.L. 105-277,
P.L. 106-554, excluding sections 162 and 165 of
P.L. 106-554,
P.L. 107-134,
P.L. 107-147, excluding sections 101 and 406 of
P.L. 107-147, and
P.L. 107-181, and changes that indirectly affect the provisions applicable to this subchapter made by
P.L. 104-7,
P.L. 104-117,
P.L. 104-188, excluding sections 1202, 1204, 1311, and 1605 of
P.L. 104-188,
P.L. 104-191,
P.L. 104-193,
P.L. 105-34,
P.L. 105-206,
P.L. 105-277,
P.L. 106-554, excluding sections 162 and 165 of
P.L. 106-554,
P.L. 107-134,
P.L. 107-147, excluding sections 101 and 406 of
P.L. 107-147, and
P.L. 107-181, apply for Wisconsin purposes at the same time as for federal purposes.
71.01(6)(k)
(k) For taxable years that begin after December 31, 1995, and before January 1, 1997, for natural persons and fiduciaries, except fiduciaries of nuclear decommissioning trust or reserve funds, "Internal Revenue Code" means the federal Internal Revenue Code as amended to December 31, 1995, excluding sections 103, 104, and 110 of
P.L. 102-227 and sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of
P.L. 103-66, and as amended by
P.L. 104-117,
P.L. 104-188, excluding sections 1123, 1202, 1204, 1311, and 1605 of
P.L. 104-188,
P.L. 104-191,
P.L. 104-193,
P.L. 105-33,
P.L. 105-34,
P.L. 105-206,
P.L. 105-277,
P.L. 106-554, excluding sections 162 and 165 of
P.L. 106-554,
P.L. 107-134,
P.L. 107-147, excluding sections 101 and 406 of
P.L. 107-147, and
P.L. 107-181, and as indirectly affected by
P.L. 99-514,
P.L. 100-203,
P.L. 100-647,
P.L. 101-73,
P.L. 101-140,
P.L. 101-179,
P.L. 101-239,
P.L. 101-280,
P.L. 101-508,
P.L. 102-90,
P.L. 102-227, excluding sections 103, 104, and 110 of
P.L. 102-227,
P.L. 102-318,
P.L. 102-486,
P.L. 103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of
P.L. 103-66,
P.L. 103-296,
P.L. 103-337,
P.L. 103-465,
P.L. 104-7,
P.L. 104-117,
P.L. 104-188, excluding sections 1123, 1202, 1204, 1311, and 1605 of
P.L. 104-188,
P.L. 104-191,
P.L. 104-193,
P.L. 105-33,
P.L. 105-34,
P.L. 105-206,
P.L. 105-277,
P.L. 106-554, excluding sections 162 and 165 of
P.L. 106-554,
P.L. 107-134,
P.L. 107-147, excluding sections 101 and 406 of
P.L. 107-147, and
P.L. 107-181. The Internal Revenue Code applies for Wisconsin purposes at the same time as for federal purposes. Amendments to the federal Internal Revenue Code enacted after December 31, 1995, do not apply to this paragraph with respect to taxable years beginning after December 31, 1995, and before January 1, 1997, except that changes to the Internal Revenue Code made by
P.L. 104-117,
P.L. 104-188, excluding sections 1123, 1202, 1204, 1311, and 1605 of
P.L. 104-188,
P.L. 104-191,
P.L. 104-193,
P.L. 105-33,
P.L. 105-34,
P.L. 105-206,
P.L. 105-277,
P.L. 106-554, excluding sections 162 and 165 of
P.L. 106-554,
P.L. 107-134,
P.L. 107-147, excluding sections 101 and 406 of
P.L. 107-147, and
P.L. 107-181, and changes that indirectly affect the provisions applicable to this subchapter made by
P.L. 104-117,
P.L. 104-188, excluding sections 1123, 1202, 1204, 1311, and 1605 of
P.L. 104-188,
P.L. 104-191,
P.L. 104-193,
P.L. 105-33,
P.L. 105-34,
P.L. 105-206,
P.L. 105-277,
P.L. 106-554, excluding sections 162 and 165 of
P.L. 106-554,
P.L. 107-134,
P.L. 107-147, excluding sections 101 and 406 of
P.L. 107-147, and
P.L. 107-181, apply for Wisconsin purposes at the same time as for federal purposes.
