Note: Forms may be delivered in person to the department of revenue at 2135 Rimrock Road, Madison, Wisconsin. Forms filed on magnetic media may be mailed to Wisconsin Department of Revenue, Magnetic Media Coordinator, Room 232B, 2135 Rimrock Road, Madison, WI 53708-8906. Forms filed on paper may be mailed to Wisconsin Department of Revenue, PO Box 8932, Madison, WI 53708-8932.
3) Replace the note at the end of Tax 2.04(4)(d) with the following:
Note: Forms W-2G or substitute forms may be delivered in person to the department of revenue at 2135 Rimrock Road, Madison, Wisconsin. Forms filed on magnetic media may be mailed to Wisconsin Department of Revenue, Magnetic Media Coordinator, Room 232B, 2135 Rimrock Road, Madison, WI 53708-8906. Forms filed on paper may be mailed to Wisconsin Department of Revenue, PO Box 8920, Madison, WI 53708-8920.
SECTION 9. Tax 2.04 (8) is created to read:
Tax 2.04 (8).
ELECTRONIC FILING REQUIREMENT FOR TAXES WITHHELD BY PASS-THROUGH ENTITIES. (a) Except as provided in par. (b), the department may require a pass-through entity to file its return for nonresident withholding taxes under s.
71.775, Stats., by electronic means.
(b) 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 pass-through entity 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.
(c) 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 pass-through entity from filing by electronic means.
Example: The pass-through entity 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: 1) Move the last three notes at the end of Tax 2.04 (7) to the end of Tax 2.04 (8).
2) Replace the last note at the end of Tax 2.04(8) with the following:
Initial Regulatory Flexibility Analysis
This proposed rule order does not have a significant economic impact on a substantial number of small businesses.
Fiscal Impact
These proposed changes will not have a significant fiscal effect.
Contact Person
Small Businesses: Others:
Tom Ourada Dale Kleven
Dept. of Revenue Dept. of Revenue
Mail Stop 624-A Mail Stop 6-40
2135 Rimrock Road 2135 Rimrock Road
P.O. Box 8933 P.O. Box 8933
Madison, WI 53708-8933 Madison, WI 53708-8933
Telephone (608) 266-8875 Telephone (608) 266-8253
