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.
71.765 Expense deduction; farming.
71.77 Statutes of limitations, assessments and refunds; when permitted.
71.775 Withholding from nonresident members of pass-through entities.
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(1b)
(1b) For purposes of
s. 71.04 (7) (df) and
(dh), "commercial domicile" means the location from which a trade or business is principally managed and directed, based on any factors the department determines are appropriate, including the location where the greatest number of employees of the trade or business work, have their office or base of operations, or from which the employees are directed or controlled.
71.01(1m)
(1m) "Department" means the department of revenue.
71.01(1n)
(1n) For purposes of
s. 71.04 (7) (df) and
(dh), "domicile" means an individual's true, fixed, and permanent home where the individual intends to remain permanently and indefinitely and to which, whenever absent, the individual intends to return, except that no individual may have more than one domicile at any time.
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)(L)(L) For taxable years that begin after December 31, 1996, and before January 1, 1998, 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, 1996, excluding sections 103, 104, and 110 of
P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of
P.L. 103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of
P.L. 104-188, and as amended by
P.L. 105-33,
P.L. 105-34,
P.L. 105-206,
P.L. 105-277,
P.L. 106-36,
P.L. 106-554, excluding sections 162 and 165 of
P.L. 106-554,
P.L. 107-16, excluding section 431 of
P.L. 107-16,
P.L. 107-134,
P.L. 107-147, excluding sections 101 and 406 of
P.L. 107-147,
P.L. 107-181,
P.L. 108-121, excluding section 109 of
P.L. 108-121,
P.L. 108-311, excluding sections 306, 307, 308, 401, and 403 (a) of
P.L. 108-311, and
P.L. 108-357, excluding sections 101, 201, 244, 336, 337, 909, and 910 of
P.L. 108-357, 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 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) 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. 106-36,
P.L. 106-554, excluding sections 162 and 165 of
P.L. 106-554,
P.L. 107-16, excluding section 431 of
P.L. 107-16,
P.L. 107-134,
P.L. 107-147, excluding sections 101 and 406 of
P.L. 107-147,
P.L. 107-181,
P.L. 108-121, excluding section 109 of
P.L. 108-121,
P.L. 108-311, excluding sections 306, 307, 308, 401, and 403 (a) of
P.L. 108-311, and
P.L. 108-357, excluding sections 101, 201, 244, 336, 337, 909, and 910 of
P.L. 108-357. 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, 1996, do not apply to this paragraph with respect to taxable years beginning after December 31, 1996, and before January 1, 1998, except that changes to the Internal Revenue Code made by
P.L. 105-33,
P.L. 105-34,
P.L. 105-206,
P.L. 105-277,
P.L. 106-36,
P.L. 106-554, excluding sections 162 and 165 of
P.L. 106-554,
P.L. 107-16, excluding section 431 of
P.L. 107-16,
P.L. 107-134,
P.L. 107-147, excluding sections 101 and 406 of
P.L. 107-147,
P.L. 107-181,
P.L. 108-121, excluding section 109 of
P.L. 108-121,
P.L. 108-311, excluding sections 306, 307, 308, 401, and 403 (a) of
P.L. 108-311, and
P.L. 108-357, excluding sections 101, 201, 244, 336, 337, 909, and 910 of
P.L. 108-357, and changes that indirectly affect the provisions applicable to this subchapter made by
P.L. 105-33,
P.L. 105-34,
P.L. 105-206,
P.L. 105-277,
P.L. 106-36,
P.L. 106-554, excluding sections 162 and 165 of
P.L. 106-554,
P.L. 107-16, excluding section 431 of
P.L. 107-16,
P.L. 107-134,
P.L. 107-147, excluding sections 101 and 406 of
P.L. 107-147,
P.L. 107-181,
P.L. 108-121, excluding section 109 of
P.L. 108-121,
P.L. 108-311, excluding sections 306, 307, 308, 401, and 403 (a) of
P.L. 108-311, and
P.L. 108-357, excluding sections 101, 201, 244, 336, 337, 909, and 910 of
P.L. 108-357, apply for Wisconsin purposes at the same time as for federal purposes.
71.01(6)(m)
(m) For taxable years that begin after December 31, 1997, and before January 1, 1999, 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, 1997, excluding sections 103, 104, and 110 of
P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of
P.L. 103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of
P.L. 104-188, and as amended by
P.L. 105-178,
P.L. 105-206,
P.L. 105-277,
P.L. 106-36,
P.L. 106-170,
P.L. 106-554, excluding sections 162 and 165 of
P.L. 106-554,
P.L. 107-16, excluding section 431 of
P.L. 107-16,
P.L. 107-134,
P.L. 107-147, excluding sections 101 and 406 of
P.L. 107-147,
P.L. 107-181,
P.L. 108-121, excluding section 109 of
P.L. 108-121,
P.L. 108-311, excluding sections 306, 307, 308, 401, and 403 (a) of
P.L. 108-311, and
P.L. 108-357, excluding sections 101, 201, 244, 336, 337, 909, and 910 of
P.L. 108-357, 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 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of
P.L. 104-188,
P.L. 104-191,
P.L. 104-193,
P.L. 105-33,
P.L. 105-34,
P.L. 105-178,
P.L. 105-206,
P.L. 105-277,
P.L. 106-36,
P.L. 106-170,
P.L. 106-554, excluding sections 162 and 165 of
P.L. 106-554,
P.L. 107-16, excluding section 431 of
P.L. 107-16,
P.L. 107-134,
P.L. 107-147, excluding sections 101 and 406 of
P.L. 107-147,
P.L. 107-181,
P.L. 108-121, excluding section 109 of
P.L. 108-121,
P.L. 108-311, excluding sections 306, 307, 308, 401, and 403 (a) of
P.L. 108-311, and
P.L. 108-357, excluding sections 101, 201, 244, 336, 337, 909, and 910 of
P.L. 108-357. 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, 1997, do not apply to this paragraph with respect to taxable years beginning after December 31, 1997, and before January 1, 1999, except that changes to the Internal Revenue Code made by
P.L. 105-178,
P.L. 105-206,
P.L. 105-277,
P.L. 106-36,
P.L. 106-170,
P.L. 106-554, excluding sections 162 and 165 of
P.L. 106-554,
P.L. 107-16, excluding section 431 of
P.L. 107-16,
P.L. 107-134,
P.L. 107-147, excluding sections 101 and 406 of
P.L. 107-147,
P.L. 107-181,
P.L. 108-121, excluding section 109 of
P.L. 108-121,
P.L. 108-311, excluding sections 306, 307, 308, 401, and 403 (a) of
P.L. 108-311, and
P.L. 108-357, excluding sections 101, 201, 244, 336, 337, 909, and 910 of
P.L. 108-357, and changes that indirectly affect the provisions applicable to this subchapter made by
P.L. 105-178,
P.L. 105-206,
P.L. 105-277,
P.L. 106-36,
P.L. 106-170,
P.L. 106-554, excluding sections 162 and 165 of
P.L. 106-554,
P.L. 107-16, excluding section 431 of
P.L. 107-16,
P.L. 107-134,
P.L. 107-147, excluding sections 101 and 406 of
P.L. 107-147,
P.L. 107-181,
P.L. 108-121, excluding section 109 of
P.L. 108-121,
P.L. 108-311, excluding sections 306, 307, 308, 401, and 403 (a) of
P.L. 108-311, and
P.L. 108-357, excluding sections 101, 201, 244, 336, 337, 909, and 910 of
P.L. 108-357, apply for Wisconsin purposes at the same time as for federal purposes.
71.01(6)(n)
(n) For taxable years that begin after December 31, 1998, and before January 1, 2000, 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, 1998, excluding sections 103, 104, and 110 of
P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of
P.L. 103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of
P.L. 104-188, and as amended by
P.L. 106-36,
P.L. 106-170,
P.L. 106-230,
P.L. 106-554, excluding sections 162 and 165 of
P.L. 106-554,
P.L. 107-16, excluding section 431 of
P.L. 107-16,
P.L. 107-134,
P.L. 107-147, excluding sections 101 and 406 of
P.L. 107-147,
P.L. 107-181,
P.L. 107-276,
P.L. 108-121, excluding section 109 of
P.L. 108-121,
P.L. 108-311, excluding sections 306, 307, 308, 401, and 403 (a) of
P.L. 108-311, and
P.L. 108-357, excluding sections 101, 201, 244, 336, 337, 909, and 910 of
P.L. 108-357, 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 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of
P.L. 104-188,
P.L. 104-191,
P.L. 104-193,
P.L. 105-33,
P.L. 105-34,
P.L. 105-178,
P.L. 105-206,
P.L. 105-277,
P.L. 106-36,
P.L. 106-170,
P.L. 106-230,
P.L. 106-554, excluding sections 162 and 165 of
P.L. 106-554,
P.L. 107-16, excluding section 431 of
P.L. 107-16,
P.L. 107-134,
P.L. 107-147, excluding sections 101 and 406 of
P.L. 107-147,
P.L. 107-181,
P.L. 107-276,
P.L. 108-121, excluding section 109 of
P.L. 108-121,
P.L. 108-311, excluding sections 306, 307, 308, 401, and 403 (a) of
P.L. 108-311, and
P.L. 108-357, excluding sections 101, 201, 244, 336, 337, 909, and 910 of
P.L. 108-357. 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, 1998, do not apply to this paragraph with respect to taxable years beginning after December 31, 1998, and before January 1, 2000, except that changes to the Internal Revenue Code made by
P.L. 106-36,
P.L. 106-170,
P.L. 106-230,
P.L. 106-554, excluding sections 162 and 165 of
P.L. 106-554,
P.L. 107-16, excluding section 431 of
P.L. 107-16,
P.L. 107-134,
P.L. 107-147, excluding sections 101 and 406 of
P.L. 107-147,
P.L. 107-181,
P.L. 107-276,
P.L. 108-121, excluding section 109 of
P.L. 108-121,
P.L. 108-311, excluding sections 306, 307, 308, 401, and 403 (a) of
P.L. 108-311, and
P.L. 108-357, excluding sections 101, 201, 244, 336, 337, 909, and 910 of
P.L. 108-357, and changes that indirectly affect the provisions applicable to this subchapter made by
P.L. 106-36,
P.L. 106-170,
P.L. 106-230,
P.L. 106-554, excluding sections 162 and 165 of
P.L. 106-554,
P.L. 107-16, excluding section 431 of
P.L. 107-16,
P.L. 107-134,
P.L. 107-147, excluding sections 101 and 406 of
P.L. 107-147,
P.L. 107-181,
P.L. 107-276,
P.L. 108-121, excluding section 109 of
P.L. 108-121,
P.L. 108-311, excluding sections 306, 307, 308, 401, and 403 (a) of
P.L. 108-311, and
P.L. 108-357, excluding sections 101, 201, 244, 336, 337, 909, and 910 of
P.L. 108-357, apply for Wisconsin purposes at the same time as for federal purposes.
71.01(6)(o)
(o) For taxable years that begin after December 31, 1999, and before January 1, 2003, 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, 1999, excluding sections 103, 104, and 110 of
P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of
P.L. 103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of
P.L. 104-188, and as amended by
P.L. 106-230,
P.L. 106-554, excluding sections 162 and 165 of
P.L. 106-554,
P.L. 107-15,
P.L. 107-16, excluding section 431 of
P.L. 107-16,
P.L. 107-22,
P.L. 107-116,
P.L. 107-134,
P.L. 107-147, excluding sections 101 and 406 of
P.L. 107-147,
P.L. 107-181,
P.L. 107-210,
P.L. 107-276,
P.L. 107-358,
P.L. 108-27, excluding sections 106, 201, and 202 of
P.L. 108-27,
P.L. 108-121, excluding section 109 of
P.L. 108-121,
P.L. 108-218,
P.L. 108-311, excluding sections 306, 307, 308, 401, and 403 (a) of
P.L. 108-311, and
P.L. 108-357, excluding sections 101, 201, 244, 336, 337, 909, and 910 of
P.L. 108-357, 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 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of
P.L. 104-188,
P.L. 104-191,
P.L. 104-193,
P.L. 105-33,
P.L. 105-34,
P.L. 105-178,
P.L. 105-206,
P.L. 105-277,
P.L. 106-36,
P.L. 106-170,
P.L. 106-230,
P.L. 106-554, excluding sections 162 and 165 of
P.L. 106-554,
P.L. 107-15,
P.L. 107-16, excluding section 431 of
P.L. 107-16,
P.L. 107-22,
P.L. 107-116,
P.L. 107-134,
P.L. 107-147, excluding sections 101 and 406 of
P.L. 107-147,
P.L. 107-181,
P.L. 107-210,
P.L. 107-276,
P.L. 107-358,
P.L. 108-27, excluding sections 106, 201, and 202 of
P.L. 108-27,
P.L. 108-121, excluding section 109 of
P.L. 108-121,
P.L. 108-218, 108-311, excluding sections 306, 307, 308, 401, and 403 (a) of
P.L. 108-311, and
P.L. 108-357, excluding sections 101, 201, 244, 336, 337, 909, and 910 of
P.L. 108-357. 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, 1999, do not apply to this paragraph with respect to taxable years beginning after December 31, 1999, and before January 1, 2003, except that changes to the Internal Revenue Code made by
P.L. 106-230,
P.L. 106-554, excluding sections 162 and 165 of
P.L. 106-554,
P.L. 107-15,
P.L. 107-16, excluding section 431 of
P.L. 107-16,
P.L. 107-22,
P.L. 107-116,
P.L. 107-134,
P.L. 107-147, excluding sections 101 and 406 of
P.L. 107-147,
P.L. 107-181,
P.L. 107-210,
P.L. 107-276,
P.L. 107-358,
P.L. 108-27, excluding sections 106, 201, and 202 of
P.L. 108-27,
P.L. 108-121, excluding section 109 of
P.L. 108-121, P.L
108-218,
P.L. 108-311, excluding sections 306, 307, 308, 401, and 403 (a) of
P.L. 108-311, and
P.L. 108-357, excluding sections 101, 201, 244, 336, 337, 909, and 910 of
P.L. 108-357, and changes that indirectly affect the provisions applicable to this subchapter made by
P.L. 106-230,
P.L. 106-554, excluding sections 162 and 165 of
P.L. 106-554,
P.L. 107-15,
P.L. 107-16, excluding section 431 of
P.L. 107-16,
P.L. 107-22,
P.L. 107-116,
P.L. 107-134,
P.L. 107-147, excluding sections 101 and 406 of
P.L. 107-147,
P.L. 107-181,
P.L. 107-210,
P.L. 107-276,
P.L. 107-358,
P.L. 108-27, excluding sections 106, 201, and 202 of
P.L. 108-27,
P.L. 108-121, excluding section 109 of
P.L. 108-121,
P.L. 108-218,
P.L. 108-311, excluding sections 306, 307, 308, 401, and 403 (a) of
P.L. 108-311, and
P.L. 108-357, excluding sections 101, 201, 244, 336, 337, 909, and 910 of
P.L. 108-357, apply for Wisconsin purposes at the same time as for federal purposes.
71.01(6)(p)
(p) For taxable years that begin after December 31, 2002, and before January 1, 2004, 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, 2002, excluding sections 103, 104, and 110 of
P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of
P.L. 103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of
P.L. 104-188,
P.L. 106-519, sections 162 and 165 of
P.L. 106-554,
P.L. 106-573, section 431 of
P.L. 107-16, and section 101 of
P.L. 107-147, and as amended by
P.L. 108-27, excluding sections 106, 201, and 202 of
P.L. 108-27,
P.L. 108-121, excluding section 109 of
P.L. 108-121,
P.L. 108-173, excluding section 1201 of
P.L. 108-173,
P.L. 108-203, P.L
108-218,
P.L. 108-311, excluding sections 306, 307, 308, 401, and 403 (a) of
P.L. 108-311,
P.L. 108-357, excluding sections 101, 201, 244, 336, 337, 909, and 910 of
P.L. 108-357, and
P.L. 108-375, 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 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of
P.L. 104-188,
P.L. 104-191,
P.L. 104-193,
P.L. 105-33,
P.L. 105-34,
P.L. 105-178,
P.L. 105-206,
P.L. 105-277,
P.L. 106-36,
P.L. 106-170,
P.L. 106-230,
P.L. 106-554, excluding sections 162 and 165 of
P.L. 106-554,
P.L. 107-15,
P.L. 107-16, excluding section 431 of
P.L. 107-16,
P.L. 107-22,
P.L. 107-116,
P.L. 107-134,
P.L. 107-147, excluding section 101 of
P.L. 107-147,
P.L. 107-181,
P.L. 107-210,
P.L. 107-276,
P.L. 107-358,
P.L. 108-27, excluding sections 106, 201, and 202 of
P.L. 108-27,
P.L. 108-121, excluding section 109 of
P.L. 108-121,
P.L. 108-173, excluding section 1201 of
P.L. 108-173,
P.L. 108-203,
P.L. 108-218,
P.L. 108-311, excluding sections 306, 307, 308, 401, and 403 (a) of
P.L. 108-311,
P.L. 108-357, excluding sections 101, 201, 244, 336, 337, 909, and 910 of
P.L. 108-357, and
P.L. 108-375. 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, 2002, do not apply to this paragraph with respect to taxable years beginning after December 31, 2002, and before January 1, 2004, except that changes to the Internal Revenue Code made by
P.L. 108-27, excluding sections 106, 201, and 202 of
P.L. 108-27,
P.L. 108-121, excluding section 109 of
P.L. 108-121,
P.L. 108-173, excluding section 1201 of
P.L. 108-173,
P.L. 108-203,
P.L. 108-218,
P.L. 108-311, excluding sections 306, 307, 308, 401, and 403 (a) of
P.L. 108-311,
P.L. 108-357, excluding sections 101, 201, 244, 336, 337, 909, and 910 of
P.L. 108-357, and
P.L. 108-375, and changes that indirectly affect the provisions applicable to this subchapter made by
P.L. 108-27, excluding sections 106, 201, and 202 of
P.L. 108-27,
P.L. 108-121, excluding section 109 of
P.L. 108-121,
P.L. 108-173, excluding section 1201 of
P.L. 108-173,
P.L. 108-203,
P.L. 108-218,
P.L. 108-311, excluding sections 306, 307, 308, 401, and 403 (a) of
P.L. 108-311,
P.L. 108-357, excluding sections 101, 201, 244, 336, 337, 909, and 910 of
P.L. 108-357, and
P.L. 108-375, apply for Wisconsin purposes at the same time as for federal purposes.
71.01(6)(q)
(q) For taxable years that begin after December 31, 2003, and before January 1, 2005, 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, 2003, excluding sections 103, 104, and 110 of
P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of
P.L. 103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of
P.L. 104-188,
P.L. 106-519, sections 162 and 165 of
P.L. 106-554,
P.L. 106-573, section 431 of
P.L. 107-16, section 101 of
P.L. 107-147, sections 106, 201, and 202 of
P.L. 108-27, section 109 of
P.L. 108-121, and section 1201 of
P.L. 108-173, and as amended by
P.L. 108-203,
P.L. 108-218,
P.L. 108-311, excluding sections 306, 307, 308, 401, and 403 (a) of
P.L. 108-311,
P.L. 108-357, excluding sections 101, 201, 244, 336, 337, 909, and 910 of
P.L. 108-357,
P.L. 108-375, and
P.L. 108-476, 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 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of
P.L. 104-188,
P.L. 104-191,
P.L. 104-193,
P.L. 105-33,
P.L. 105-34,
P.L. 105-178,
P.L. 105-206,
P.L. 105-277,
P.L. 106-36,
P.L. 106-170,
P.L. 106-230,
P.L. 106-554, excluding sections 162 and 165 of
P.L. 106-554,
P.L. 107-15,
P.L. 107-16, excluding section 431 of
P.L. 107-16,
P.L. 107-22,
P.L. 107-116,
P.L. 107-134,
P.L. 107-147, excluding section 101 of
P.L. 107-147,
P.L. 107-181,
P.L. 107-210,
P.L. 107-276,
P.L. 107-358,
P.L. 108-27, excluding sections 106, 201, and 202 of
P.L. 108-27,
P.L. 108-121, excluding section 109 of
P.L. 108-121,
P.L. 108-173, excluding section 1201 of
P.L. 108-173,
P.L. 108-203,
P.L. 108-218,
P.L. 108-311, excluding sections 306, 307, 308, 401, and 403 (a) of
P.L. 108-311,
P.L. 108-357, excluding sections 101, 201, 244, 336, 337, 909, and 910 of
P.L. 108-357,
P.L. 108-375, and
P.L. 108-476. 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, 2003, do not apply to this paragraph with respect to taxable years beginning after December 31, 2003, and before January 1, 2005, except that changes to the Internal Revenue Code made by
P.L. 108-203,
P.L. 108-218,
P.L. 108-311, excluding sections 306, 307, 308, 401, and 403 (a) of
P.L. 108-311,
P.L. 108-357, excluding sections 101, 201, 244, 336, 337, 909, and 910 of
P.L. 108-357,
P.L. 108-375, and
P.L. 108-476, and changes that indirectly affect the provisions applicable to this subchapter made by
P.L. 108-203,
P.L. 108-218,
P.L. 108-311, excluding sections 306, 307, 308, 401, and 403 (a) of
P.L. 108-311,
P.L. 108-357, excluding sections 101, 201, 244, 336, 337, 909, and 910 of
P.L. 108-357,
P.L. 108-375, and
P.L. 108-476, apply for Wisconsin purposes at the same time as for federal purposes.
71.01(6)(r)
(r) For taxable years that begin after December 31, 2004, 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, 2004, excluding sections 103, 104, and 110 of
P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of
P.L. 103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of
P.L. 104-188, sections 1, 3, 4, and 5 of
P.L. 106-519, sections 162 and 165 of
P.L. 106-554,
P.L. 106-573, section 431 of
P.L. 107-16, section 101 of
P.L. 107-147, sections 106, 201, and 202 of
P.L. 108-27, section 1201 of
P.L. 108-173, sections 306, 308, 401, and 403 (a) of
P.L. 108-311, and sections 101, 201, 244, 336, 337, 909, and 910 of
P.L. 108-357, 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 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of
P.L. 104-188,
P.L. 104-191,
P.L. 104-193,
P.L. 105-33,
P.L. 105-34,
P.L. 105-178,
P.L. 105-206,
P.L. 105-277,
P.L. 106-36,
P.L. 106-170,
P.L. 106-230,
P.L. 106-554, excluding sections 162 and 165 of
P.L. 106-554,
P.L. 107-15,
P.L. 107-16, excluding section 431 of
P.L. 107-16,
P.L. 107-22,
P.L. 107-116,
P.L. 107-134,
P.L. 107-147, excluding section 101 of
P.L. 107-147,
P.L. 107-181,
P.L. 107-210,
P.L. 107-276,
P.L. 107-358,
P.L. 108-27, excluding sections 106, 201, and 202 of
P.L. 108-27,
P.L. 108-121,
P.L. 108-173, excluding section 1201 of
P.L. 108-173,
P.L. 108-203,
P.L. 108-218,
P.L. 108-311, excluding sections 306, 308, 401, and 403 (a) of
P.L. 108-311,
P.L. 108-357, excluding sections 101, 201, 244, 336, 337, 909, and 910 of
P.L. 108-357,
P.L. 108-375, and
P.L. 108-476. 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, 2004, do not apply to this paragraph with respect to taxable years beginning after December 31, 2004.
71.01(7)
(7) Notwithstanding
sub. (6), for natural persons, fiduciaries, trusts and estates, at the taxpayer's option, "internal revenue code", for taxable year 1986 and subsequent taxable years, includes any revisions to the federal internal revenue code adopted after January 1, 1986, that relate to the taxation of income derived from any source as a direct consequence of participation in the milk production termination program created by section 101 of
P.L. 99-198.
71.01(7m)
(7m) Notwithstanding
sub. (6), for natural persons, fiduciaries, trusts and estates, at the taxpayer's option, "internal revenue code" for taxable years beginning after December 31, 1987, includes any revisions to section
67 (c) of the internal revenue code adopted after January 1, 1988, that relate to the indirect expenses of regulated investment companies.
71.01(7n)
(7n) Notwithstanding
sub. (6), a qualified retirement fund for a taxable year for federal income tax purposes is a qualified retirement fund for the taxable year for purposes of this subchapter.
71.01(7r)(a)(a) Notwithstanding
sub. (6), and except as provided in
par. (b), for purposes of computing amortization or depreciation, "Internal Revenue Code" means the federal Internal Revenue Code as amended to December 31, 2000, except that property that, under s.
71.02 (2) (d) 12., 1985 stats., is required to be depreciated for taxable year 1986 under the Internal Revenue Code as amended to December 31, 1980, shall continue to be depreciated under the Internal Revenue Code as amended to December 31, 1980.
71.01(7r)(b)
(b) Notwithstanding
sub. (6), for property acquired and placed in service in taxable years beginning on or after January 1, 2006, a person who is actively engaged in farming may compute amortization and depreciation on property used in farming under any subsequent change to section 101 of
P.L. 107-147 or section 201 of
P.L. 108-27 enacted after December 31, 2005. For purposes of this paragraph, "actively engaged in farming" has the meaning given in
7 CFR 1400.201, and "farming" has the meaning given in section
464 (e) (1) of the Internal Revenue Code. This paragraph does not apply unless a federal law change enacted after December 31, 2005, revises section 101 of
P.L. 107-147 or section 201 of
P.L. 108-27.
71.01(7u)
(7u) "Last day prescribed by law" has the meaning given in
s. 71.738, except that in
s. 71.03 (2) (e) 1. and
2. "last day prescribed by law" includes extensions.
71.01(8)
(8) "Married person" or "spouse" means a person determined under section
7703 (a) of the internal revenue code to be married, unless the context requires otherwise. A decree of divorce, annulment or legal separation terminates the marriage and the application of
ch. 766 to property of the spouses after the date of the decree, unless the decree provides otherwise.
71.01(8g)
(8g) "Member" does not include a member of a limited liability company treated as a corporation under
s. 71.22 (1k).
71.01(8m)
(8m) "Partner" does not include a partner of a publicly traded partnership treated as a corporation under
s. 71.22 (1k).
71.01(8r)
(8r) "Pay", in regard to submissions to or for the department, means mail or deliver funds 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(9)
(9) "Person" includes natural persons and fiduciaries, unless the context requires otherwise.
71.01(9c)
(9c) "Sign" means write one's signature or, if the department prescribes another method of authenticating, use that other method.
71.01(10)
(10) "Small business stock" means an equity security that the taxpayer has held for at least 5 years and that is issued by a corporation that, on the December 31 before acquisition by the taxpayer, or, for a corporation which was incorporated during the calendar year in which the stock is issued, as of the date of the acquisition of the stock, fulfills all of the following requirements and so certifies to the taxpayer upon acquisitions:
71.01(10)(a)
(a) Has at least 50% of its property and at least 50% of its payroll, both as computed under
s. 71.25, in this state.
71.01(10)(b)
(b) Has no more than 500 employees covered by Wisconsin unemployment insurance, including employees of any corporation that owns more than 50% of the stock of the issuing corporation.
71.01(10)(c)
(c) Derives no more than 25% of its gross receipts from rents, interest, dividends and sales of intangible investment assets combined unless the corporation derives less than $3,000 of that income and has not been incorporated for more than 2 calendar years.
71.01(10)(d)
(d) Has not issued stock that is listed on the New York stock exchange, the American stock exchange or the National Association of Securities Dealers automated quotation system.
71.01(10)(e)
(e) Has not liquidated its assets in whole or in part for tax purposes only in order to fulfill the requirements under this subsection and then reorganized.
71.01(10g)
(10g) For purposes of
s. 71.04 (7) (df) and
(dh), "state" means a state of the United States, the District of Columbia, the commonwealth of Puerto Rico, or any territory or possession of the United States, unless the context requires that "state" means only the state of Wisconsin.
71.01(11)
(11) "Taxable income" when not preceded by the word "federal" means Wisconsin taxable income unless otherwise defined or the context plainly requires otherwise.
71.01(12)
(12) "Taxable year" means the taxable period upon the basis of which the taxable income of the taxpayer is computed for federal income tax purposes. The taxable year of a taxpayer who keeps his or her accounting records on the basis of a 52-53 week period ends on the last day of the month closest to the end of the 52-53 week period.
71.01(13)
(13) "Wisconsin adjusted gross income" means federal adjusted gross income, with the modifications prescribed in
s. 71.05 (6) to
(12),
(19) and
(20).
