SECTION 1. Tax 2.08 (1) (a) 2. and 3. are amended to read:
Tax 2.08 (1) (a) 2. Form 1A. Income tax. This is an optional short form return which that may be used by individuals who are full-year Wisconsin residents and filing as married filing a joint return, head of household or single.
3. Form WI-Z. Income tax. This is an optional short form return which that may be used by individuals who are full-year Wisconsin residents and filing as married filing a joint return or single.
SECTION 2. Tax 2.08 (1) (a) 4., 5. and 6. to 15. are renumbered Tax 2.08 (1) (a) 5., 6. and 9. to 18. and as renumbered Tax 2.08 (1) (a) 6., 15. and 18. are amended to read:
Tax 2.08 (1) (a) 6. Form 1X. Income tax - amended return. This return may be used by full-year Wisconsin resident individuals to amend form 1, 1A or WI-Z , or returns filed using telefile or netfile.
15. Form CN-ES. Composite estimated tax voucher. This form may be used by nonresident athletes, directors, partners, members or shareholders using form 1CNA, 1CND, 1CNP or 1CNS.
18. Schedule DC. Development zone credits zones credit.
SECTION 3. Tax 2.08 (1) (a) 4., 7. and 8. are created read:
Tax 2.08 (1) (a) 4. Telefile and netfile worksheet. Income tax. This is a worksheet that may be used by single individuals under age 65 who file by telephone using telefile or by computer using netfile. Only eligible individuals who have been selected by the department to file in this manner may use telefile or netfile.
7. Form 1CNA. Combined individual income tax return for nonresident members of professional athletic teams.
8. Form 1CND. Combined individual income tax return for nonresident directors of corporations.
SECTION 4. Tax 2.08 (1) (a) 16. is repealed.
SECTION 5. Tax 2.08 (1) (a) 17. to 20., 21. and 22. to 28. are renumbered Tax 2.08 (1) (a) 19. to 22., 24. and 26. to 32.
SECTION 6. Tax 2.08 (1) (a) 23. and 25. are created to read:
Tax 2.08 (1) (a) 23. Schedule MS. Manufacturer's sales tax credit.
25. Schedule RS. Recycling surcharge.
SECTION 7. Tax 2.08 (1) (b) 3. is amended to read:
Tax 2.08 (1) (b) 3. Form 3S. Partnership temporary recycling surcharge.
SECTION 8. Tax 2.08 (1) (b) 5. and 6. are renumbered Tax 2.08 (1) (b) 7. and 8. and as renumbered Tax 2.08 (1) (b) 7. is amended to read:
Tax 2.08 (1) (b) 7. Schedule D DC. Development zone credits zones credit.
SECTION 9. Tax 2.08 (1) (b) 5. and 6. are created to read:
Tax 2.08 (1) (b) 5. Form 3U. Underpayment of estimated recycling surcharge by partnerships.
6. Schedule 3Z. Manufacturer's sales tax credit.
SECTION 10. Tax 2.08 (3) is renumbered Tax 2.08 (3) (a) (intro.) and amended to read:
Tax 2.08 (3) (a) (intro.) All forms and information required to be filed or furnished by persons other than corporations shall be filed or furnished by providing the information requested on the appropriate forms, signing the returns or forms as appropriate ,and delivering them to the department or mailing them to the address specified by the department on the form or in the instructions. and submitting them by one of the following means:
SECTION 11. Tax 2.08 (3) (a) 1. to 3., (b), (c), (d) and (e) are created to read:
Tax 2.08 (3) (a) 1. Mailing them to the address specified by the department on the form or in the instructions.
2. Delivering them to the department or to the destination that the department or the department of administration prescribes.
3. Filing them by the use of electronic means as prescribed by the department.
Note to Revisor: Insert the following note at the end of Tax 2.08 (3) (a):
Note: The destination for delivering forms that the department or the department of administration prescribes and the type of electronic means the department prescribes for filing forms shall be stated on the forms or in the instructions, on the department's internet web site at
www.dor.state.wi.us or in the department's quarterly newsletter titled “Wisconsin Tax Bulletin" or other written material.
(b) The department may require a tax return preparer or tax preparation firm to file certain returns prepared by that tax return preparer or tax preparation firm by electronic means. The department shall notify tax return preparers and tax preparation firms by October 1 of any year of the requirement to use electronic means. The requirement to file returns by electronic means shall be effective beginning January 1 of the year following notification.
(c) Paragraph (b) does not apply to a return if the taxpayer has indicated on the return that the taxpayer did not want the return filed by electronic means.
(d) The secretary of revenue may waive the requirement to file by electronic means when the secretary determines that the requirement causes an undue hardship, if the tax return preparer or tax preparation firm otherwise required to file by electronic means does all of the following:
1. Requests the waiver in writing.
Note: Written waiver requests should be addressed to Wisconsin Department of Revenue, Secretary's Office, Mail Stop 3-258, PO Box 8903, Madison WI 53708-8903.
2. Clearly indicates why the requirement causes an undue hardship.
(e) In determining whether the electronic means requirement causes an undue hardship, the secretary of revenue may consider the following factors:
1. Unusual circumstances that may prevent the person from filing by electronic means.
Example: The tax return preparer does not have access to a computer that is connected to the internet.
2. Any other factor that the secretary determines is pertinent.
Note to Revisor: Replace the 2 notes at the end of Tax 2.08 with the following:
Note: Forms may be delivered in person to the Department of Revenue at 2135 Rimrock Road, Madison, Wisconsin. Blank forms may be obtained at the same location, by calling (608) 266-1961 or by writing to Wisconsin Department of Revenue, Forms Request Office, Mail Stop 1-151, PO Box 8951, Madison WI 53708-8951.
SECTION 12. Tax 11.01 (1) (title) is created to read:
Tax 11.01 (1) (title) FORMS.
SECTION 13. Tax 11.01 (1) (b) is amended to read:
Tax 11.01 (1) (b) Form S-012. Also called form ST-12. The monthly, quarterly or annual return used to report state, county and stadium taxes by persons holding a Wisconsin seller's permit, use tax registration certificate or consumer's use tax registration certificate. This form is also used to file refund claims or report additional taxes for prior periods.
SECTION 14. Tax 11.01 (1) (c), (d) and (e) are repealed.
SECTION 15. Tax 11.01 (1) (f) and (g) are renumbered Tax 11.01 (1) (c) and (d) and as renumbered Tax 11.01 (1) (d) is amended to read:
Tax 11.01 (1) (d). Form AR-1 DT 1556 . A department of transportation form for occasional and dealer sales of aircraft.
SECTION 16. Tax 11.01 (1) (h) is repealed.
SECTION 17. Tax 11.01 (1) (i), (j) and (k) are renumbered Tax 11.01 (1) (e), (f) and (g).
SECTION 18. Tax 11.01 (2) is repealed and recreated to read:
Tax 11.01 (2) FILING RETURNS. (a) Forms required to be filed shall be submitted by one of the following means:
1. Mailing them to the address specified by the department on the forms or in the instructions.
2. Delivering them to the department or to the destination that the department prescribes.
3. Filing them electronically via the department's sales internet process, or “SIP," or some other electronic means prescribed by the department.
Note: Information about SIP is found in Wisconsin Publication 227, “E-File Sales Tax Returns With S.I.P.," which is available from any Wisconsin Department of Revenue office or online at: ww.dor.state.wi.us/ht
ml/taxpubs.html.
(b) The department may require a person registered or required to be registered for Wisconsin sales and use tax purposes to file its sales and use tax return by electronic means. The department shall notify the person at least 90 days prior to the due date of the first sales and use tax return required to be filed by electronic means of the requirement to file by electronic means. In its notice, the department shall indicate the period covered for the first return to be filed by electronic means.
(c) The secretary of revenue may waive the requirement for a person to file by electronic means when the secretary determines that the requirement causes an undue hardship, if the person does all of the following:
1. Requests the waiver in writing.
Note: Written requests should be addressed to Wisconsin Department of Revenue, Secretary's Office, Mail Stop 3-258, PO Box 8903, Madison WI 53708-8903.
2. Clearly indicates why the requirement causes an undue hardship.
(d) In determining whether the electronic means requirement causes an undue hardship, the secretary of revenue may consider the following factors:
1. Unusual circumstances that may prevent the person from using electronic means.
Example: The person does not have access to a computer that is connected to the internet.
2. Any other factor that the secretary determines is pertinent.
Note to Revisor: Replace the 2 notes at the end of Tax 11.01 with the following:
Note: Department of Revenue forms may be delivered in person to the Department of Revenue at 2135 Rimrock Road, Madison, Wisconsin. Blank Department of Revenue forms may be obtained at the same location, by calling (608) 266-2776 or by writing to Wisconsin Department of Revenue, Mail Stop 5-77, PO Box 8902, Madison WI 53708-8902.
The rules contained in this order shall take effect on the first day of the month following publication in the Wisconsin administrative register as provided in s.
227.22 (2) (intro.), Stats.
Initial Regulatory Flexibility Analysis
This proposed rule order does not have a significant economic impact on a substantial number of small businesses.
Fiscal Estimate
The proposed rule order would update the income and sales tax returns and other forms listed in the Administrative Code. It would update filing procedures, including procedures for electronic filing, and indicate when filing by electronic means is required and when exceptions to that requirement are allowed. The changes have no fiscal impact.
Comments on the Rule
Interested persons are invited to appear at the hearing and may make an oral presentation. It is requested that written comments reflecting the oral presentation be given to the department at the hearing. Written comments may also be submitted to the contact person shown below no later than March 19, 2002, and will be given the same consideration as testimony presented at the hearing.
Contact Person
Mark Wipperfurth
Department of Revenue
Mail Stop 6-40
2135 Rimrock Road
PO Box 8933
Madison WI 53708-8933
Telephone (608) 266-8253
