71.09(9)
(9) Short year. Application of this section to taxable years of less than 12 full months shall be made pursuant to rules of the department.
71.09(10)
(10) Overpayment. When the amount of an installment payment of estimated tax exceeds the amount determined to be the correct amount of such installment payment, the overpayment shall be credited against the unpaid installment, if any.
71.09(11)
(11) Exceptions to interest. No interest is required under
s. 71.84 (1) if any of the following conditions apply:
71.09(11)(a)
(a) The tax shown on the return or, if no return is filed, the tax, minus amounts withheld under
subch. X, is less than $200.
71.09(11)(b)
(b) The preceding taxable year was 12 months, the taxpayer had no liability under
s. 71.02 or
71.08 for that year and the taxpayer was a resident of this state for all of that year.
71.09(11)(c)
(c) The secretary of revenue determines that because of casualty, disaster or other unusual circumstances it is not equitable to impose interest.
71.09(11)(d)
(d) The secretary of revenue determines that the taxpayer retired during the taxable year or during the preceding taxable year after having attained age 62 or becoming disabled and that the underpayment was due to reasonable cause and not due to willful neglect.
71.09(12)
(12) Installment due dates. Taxpayers shall make estimated payments in 4 installments, on or before the 15th day of each of the following months:
71.09(13)(a)(a) Except as provided in
pars. (b),
(c) and
(d), the amount of each installment required under
sub. (12) is 25% of the lower of the following amounts:
71.09(13)(a)1.
1. Ninety percent of the tax shown on the return for the taxable year or, if no return is filed, 90% of the tax for the taxable year.
71.09(13)(a)2.
2. The tax shown on the return for the preceding year. If a husband and wife who filed separate returns for the preceding taxable year file a joint return, the tax shown on the return for the preceding year is the sum of the taxes shown on the separate returns of the husband and wife. If a husband and wife who filed a joint return for the preceding taxable year file separate returns, the tax shown on the return for the preceding year is the husband's or wife's proportion of that tax based on what their respective tax liabilities for that year would have been had they filed separately.
71.09(13)(b)
(b) Paragraph (a) 2. does not apply if the preceding taxable year was less than 12 months or if the taxpayer did not file a return for the preceding taxable year.
71.09(13)(c)
(c) Paragraph (a) 2. does not apply if the taxpayer is an estate or trust and has a taxable income of $20,000 or more.
71.09(13)(d)
(d) If 22.5% for the first installment, 45% for the 2nd installment, 67.5% for the 3rd installment and 90% for the 4th installment of the tax for the taxable year computed by annualizing, under methods prescribed by the department of revenue, the taxpayer's income for the months in the taxable year ending before the installment's due date is less than the installment required under
par. (a), the taxpayer may pay the amount under this paragraph rather than the amount under
par. (a). Any taxpayer who pays an amount calculated under this paragraph shall increase the next installment computed under
par. (a) by an amount equal to the difference between the amount paid under this paragraph and the amount that would have been paid under
par. (a). The income of any estate or trust for the months in the taxable year ending before the date one month before the due date for the installment shall be annualized in calculating the installments under this paragraph.
71.09(14)
(14) Exception to final installment. If a taxpayer files a return for a calendar year on or before January 31 of the succeeding calendar year (or if a taxpayer on a fiscal year basis files a return on or before the last day of the first month immediately succeeding the close of such fiscal year) and pays in full at the time of such filing the amount computed on the return as payable, then, if estimated taxes are not required to be paid on or before the 15th day of the 9th month of the taxable year but are required to be paid on or before January 15 of the succeeding taxable year (or the date corresponding thereto in the case of a fiscal year), such return shall be considered as such payment.
71.09(15)(a)(a) Any individual deriving income from wages, as defined in
s. 71.63 (6), which is subject to taxation under this chapter who pays 100% of the estimated tax for the following calendar or taxable year on or before the last day of the current calendar or taxable year is entitled to complete exemption from payroll withholding under
subch. X for such following calendar or taxable year.
71.09(15)(b)
(b) No employer shall recognize exemption from payroll withholding for any employee who does not furnish a certificate prepared by the department of revenue satisfactorily showing that the employee has paid the estimated tax within the time and manner prescribed in this subsection with respect to the calendar or taxable year for which such exemption is sought.
71.09(15)(c)
(c) So far as applicable the additions to tax prescribed in this section shall apply to estimated taxes paid under this subsection.
71.09(15)(d)
(d) No employer shall force or attempt to coerce an employee into estimating and prepaying his or her income taxes. The penalty under
s. 71.83 (2) (a) 4. applies to any employer who violates this paragraph.
71.09(16)
(16) Joint payments. Married persons may jointly pay estimated taxes unless either spouse is a nonresident alien or the spouses have different taxable years. If they do pay jointly, the provisions under this section applicable to individuals are applicable to the married persons jointly. If a married person files a separate return for a taxable year for which a joint payment was made, the payments may be allocated between themselves as they choose, but if they do not agree on an allocation the department of revenue shall allocate the payments to each spouse on the basis of the ratio of taxes shown on their separate returns or pursuant to default assessment under
s. 71.74 (3). If either spouse pays separately, no part of the payment may be allocated to the other spouse.
71.10
71.10
General provisions. 71.10(1)(1)
Allocation of gross income, deductions, credits between 2 or more businesses. In any case of 2 or more organizations, trades or businesses (whether or not incorporated, whether or not organized in the United States and whether or not affiliated) owned or controlled directly or indirectly by the same interests, the secretary or the secretary's delegate may distribute, apportion or allocate gross income, deductions, credits or allowances between or among such organizations, trades or businesses, if the secretary determines that such distribution, apportionment or allocation is necessary in order to prevent evasion of taxes or clearly to reflect the income of any of such organizations, trades or businesses.
71.10(2)
(2) Assessment of income distributable to a nonresident beneficiary. The income of a trust distributable or distributed to a nonresident beneficiary shall be assessed as the income of other nonresidents is assessed. No personal exemptions shall be allowed in assessing the income of such nonresident beneficiary unless that person makes a complete return under this chapter.
71.10(3)(a)(a) Every individual filing an income tax return who has a tax liability or is entitled to a tax refund may designate $1 for the Wisconsin election campaign fund for the use of eligible candidates under
s. 11.50. If the individuals filing a joint return have a tax liability or are entitled to a tax refund, each individual may make a designation of $1 under this subsection.
Effective date note
NOTE Par. (a) was renumbered par. (am) and amended eff. 7-30-02 by
2001 Wis. Act 109. Act 109, s. 9115, provided that if any treatments by Act 109 listed in s. 9115, including the treatment of this provision, was held to be unconstitutional by a court, then all of the listed treatments are void. The United States District Court for the Western District of Wisconsin in Wisconsin Realtors Assoc. v. Ponto,
233 F. Supp. 2d 1078 (2002), found the treatment of certain listed provisions unconstitutional, rendering the treatment of this provision void.
71.10(3)(ac)
(ac) In this subsection, "tax liability" means any amount of tax determined by an individual or by an individual and his or her spouse after he or she calculates the order of computation through
s. 71.10 (4) (gu).
Effective date note
NOTE Par. (ac) was created eff. 7-30-02 by
2001 Wis. Act 109. Act 109, s. 9115, provided that if any treatments by Act 109 listed in s. 9115, including the treatment of this provision, was held to be unconstitutional by a court, then all of the listed treatments are void. The United States District Court for the Western District of Wisconsin in Wisconsin Realtors Assoc. v. Ponto,
233 F. Supp. 2d 1078 (2002), found the treatment of certain listed provisions unconstitutional, rendering the treatment of this provision void.
71.10(3)(am)
(am) Every individual, who is a full-year resident of this state, filing an income tax return who would have a tax liability before making a designation under this paragraph may designate the lesser of $20 or the individual's tax liability for transfer to the Wisconsin election campaign fund under
s. 11.50. If the individuals filing a joint return would have a tax liability before making a designation under this paragraph, each individual may make a designation of the lesser of $20 or one-half of the married couple's tax liability under this subsection. Each individual making a designation shall indicate whether the amount designated by that individual shall be placed in the general account for the use of all eligible candidates for state office, or in the account of an eligible political party whose name is certified to the secretary of revenue under
s. 11.50 (14). If an individual does not indicate that the amount of his or her designation shall be placed in the account of a particular eligible political party, that amount shall be placed in the general account.
Effective date note
NOTE Par. (am) is shown as renumbered from par. (a) and amended eff. 7-30-02 by
2001 Wis. Act 109. Act 109, s. 9115, provided that if any treatments by Act 109 listed in s. 9115, including the treatment of this provision, was held to be unconstitutional by a court, then all of the listed treatments are void. The United States District Court for the Western District of Wisconsin in Wisconsin Realtors Assoc. v. Ponto,
233 F. Supp. 2d 1078 (2002), found the treatment of certain listed provisions unconstitutional, rendering the treatment of this provision void.
71.10(3)(b)
(b) The secretary of revenue shall provide a place for those designations on the face of the individual income tax return and shall provide next to that place a statement that a designation will not increase tax liability. Annually on August 15, the secretary of revenue shall certify to the elections board, the department of administration and the state treasurer under
s. 11.50 the total amount of designations made during the preceding fiscal year. If any individual attempts to place any condition or restriction upon a designation, that individual is deemed not to have made a designation on his or her tax return.
Effective date note
NOTE Par. (b) was amended eff. 7-30-02 by
2001 Wis. Act 109 as shown below. Act 109, s. 9115, provided that if any treatments by Act 109 listed in s. 9115, including the treatment of this provision, was held to be unconstitutional by a court, then all of the listed treatments are void. The United States District Court for the Western District of Wisconsin in Wisconsin Realtors Assoc. v. Ponto,
233 F. Supp. 2d 1078 (2002), found the treatment of certain listed provisions unconstitutional, rendering the treatment of this provision void.
Effective date text
(b) The secretary of revenue shall ensure that space for the designations under par. (am) is provided on the face of the individual income tax return in a manner that is convenient to the individual filing the return. The secretary of revenue shall provide next to the place on the return where designation under par. (am) is made a statement that a designation will increase tax liability, that the amount of a designation may be claimed as a credit under s. 71.07 (6s), and that by making a designation the individual is also claiming the credit. The department of revenue shall ensure that an individual may make the designation under par. (am) and claim the credit under s. 71.07 (6s) by marking only one box, which shall be on the face of the individual income tax return. The secretary of revenue shall also provide and highlight a place in the instructions that accompany the return for information submitted to the secretary by the elections board under s. 11.50 (2m) without cost to the board. Annually on August 15, the secretary of revenue shall certify to the elections board, the department of administration, and the state treasurer the total amount of designations made on returns processed by the department of revenue during the preceding fiscal year and the amount of designations made during that fiscal year for the general account and for the account of each eligible political party. If any individual designates an amount greater than the amount authorized under par. (am) or attempts to place any condition or restriction upon a designation not authorized under par. (am), that individual is deemed not to have made a designation on his or her tax return.
71.10(3)(c)
(c) The names of persons making designations under this subsection shall be strictly confidential.
71.10(3)(d)
(d) If an individual's income tax return is prepared by a paid tax preparer and if the individual does not make a designation under
par. (am), the tax preparer shall obtain from the individual his or her signature, on a form prepared by the department of revenue, acknowledging that he or she chooses not to make a designation under
par. (am). The form shall contain information regarding the purposes of the designation. No penalty may be imposed on a paid tax preparer who fails to obtain from any individual the form that is required under this paragraph.
Effective date note
NOTE Par. (d) was created eff. 7-30-02 by
2001 Wis. Act 109. However, the treatment by
2002 Wis. Act 109 was held to be unconstitutional and void by the United States District Court for the Western District of Wisconsin in Wisconsin Realtors Assoc. v. Ponto, Case # 02-C-424-C.
71.10(4)
(4) Computation order. Notwithstanding any other provisions in this chapter, all persons other than corporations computing liability for the tax under
s. 71.02 shall make computations in the following order:
71.10(4)(f)
(f) Alternative minimum tax under
s. 71.08, including any surtax on alternative minimum tax.
Effective date note
NOTE Par. (gw) was created eff. 7-30-02 by
2001 Wis. Act 109. Act 109, s. 9115, provided that if any treatments by Act 109 listed in s. 9115, including the treatment of this provision, was held to be unconstitutional by a court, then all of the listed treatments are void. The United States District Court for the Western District of Wisconsin in Wisconsin Realtors Assoc. v. Ponto,
233 F. Supp. 2d 1078 (2002), found the treatment of certain listed provisions unconstitutional, rendering the treatment of this provision void.
71.10(4)(i)
(i) The total of claim of right credit under
s. 71.07 (1), farmland preservation credit under
subch. IX, homestead credit under
subch. VIII, farmland tax relief credit under
s. 71.07 (3m), farmers' drought property tax credit under
s. 71.07 (2fd), earned income tax credit under
s. 71.07 (9e), estimated tax payments under
s. 71.09, and taxes withheld under
subch. X.
71.10(5)(a)2.
2. "Endangered resources program" means purchasing or improving land or habitats for any native Wisconsin endangered or threatened species as defined in
s. 29.604 (2) (a) or
(b) or for any nongame species as defined in
s. 29.001 (60), conducting the natural heritage inventory program under
s. 23.27 (3), conducting wildlife and resource research and surveys and providing wildlife management services, providing for wildlife damage control or the payment of claims for damage associated with endangered or threatened species, repaying the general fund for amounts expended under
s. 20.370 (1) (fb) in fiscal year 1983-84 and the payment of administrative expenses related to the administration of this subsection.
71.10(5)(am)
(am)
Gray wolf as endangered or threatened species. For purposes of the part of the endangered resources program that provides for wildlife damage control and the payments of claims for damage associated with endangered or threatened species, the gray wolf shall be considered an endangered or threatened species regardless of whether it is listed as endangered or threatened under
s. 29.604 (3).
71.10(5)(b)1.1. `Designation on return.' Any individual filing an income tax return may designate on the return any amount of additional payment or any amount of a refund due that individual for the endangered resources program.
71.10(5)(b)2.
2. `Designation added to tax owed.' If the individual owes any tax, the individual shall remit in full the tax due and the amount designated on the return for the endangered resources program when the individual files a tax return.
71.10(5)(b)3.
3. `Designation deducted from refund.' Except as provided under
par. (d) if the individual is owed a refund for that year after crediting under
ss. 71.75 (9) and
71.80 (3), the department of revenue shall deduct the amount designated on the return for the endangered resources program from the amount of the refund.
71.10(5)(c)
(c)
Errors; failure to remit correct amount. If an individual who owes taxes fails to remit an amount equal to or in excess of the total of the actual tax due, after error corrections, and the amount designated on the return for the endangered resources program:
71.10(5)(c)1.
1. The department shall reduce the designation for the endangered resources program to reflect the amount remitted in excess of the actual tax due, after error corrections, if the individual remitted an amount in excess of the actual tax due, after error corrections, but less than the total of the actual tax due, after error corrections, and the amount originally designated on the return for the endangered resources program.
71.10(5)(c)2.
2. The designation for the endangered resources program is void if the individual remitted an amount equal to or less than the actual tax due, after error corrections.
71.10(5)(d)
(d)
Errors; insufficient refund. If an individual who is owed a refund which does not equal or exceed the amount designated on the return for the endangered resources program, after crediting under
ss. 71.75 (9) and
71.80 (3) and after error corrections, the department shall reduce the designation for the endangered resources program to reflect the actual amount of the refund the individual is otherwise owed, after crediting under
ss. 71.75 (9) and
71.80 (3) and after error corrections.
