71.10(5fm)(b)3.
3. `Designation deducted from refund.' Except as provided in
par. (d), if the individual is owed a refund for that year after crediting under
ss. 71.75 (9) and
71.80 (3) and
(3m), the department shall deduct the amount designated on the return for the fire fighters memorial from the amount of the refund.
71.10(5fm)(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 fire fighters memorial:
71.10(5fm)(c)1.
1. The department shall reduce the designation for the fire fighters memorial 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 fire fighters memorial.
71.10(5fm)(c)2.
2. The designation for the fire fighters memorial is void if the individual remitted an amount equal to or less than the actual tax due, after error corrections.
71.10(5fm)(d)
(d)
Errors; insufficient refund. If an individual is owed a refund that does not equal or exceed the amount designated on the return for the fire fighters memorial, after crediting under
ss. 71.75 (9) and
71.80 (3) and
(3m) and after error corrections, the department shall reduce the designation for the fire fighters memorial to reflect the actual amount of the refund that the individual is otherwise owed, after crediting under
ss. 71.75 (9) and
71.80 (3) and
(3m) and after error corrections.
71.10(5fm)(e)
(e)
Conditions. If an individual places any conditions on a designation for the fire fighters memorial, the designation is void.
71.10(5fm)(f)
(f)
Void designation. If a designation for the fire fighters memorial is void, the department shall disregard the designation and determine amounts due, owed, refunded, and received without regard to the void designation.
71.10(5fm)(g)
(g)
Tax return. The secretary of revenue shall provide a place for the designations under this subsection on the individual income tax return.
71.10(5fm)(h)
(h)
Certification of amounts. Annually, on or before September 15, the secretary of revenue shall certify to the corporation, the department of administration, and the state treasurer all of the following:
71.10(5fm)(h)1.
1. The total amount of the administrative costs, including data processing costs, incurred by the department in administering this subsection during the previous fiscal year.
71.10(5fm)(h)2.
2. The total amount received from all designations for the fire fighters memorial made by taxpayers during the previous fiscal year.
71.10(5fm)(h)3.
3. The net amount remaining after the administrative costs, including data processing costs, under
subd. 1. are subtracted from the total received under
subd. 2.
71.10(5fm)(h)4.
4. The total of all annual net amounts that have been certified under
subd. 3. in the current year and any previous year.
71.10(5fm)(i)
(i)
Appropriations. From the moneys received from designations for the fire fighters memorial, an amount equal to the sum of administrative expenses, including data processing costs, certified under
par. (h) 1. shall be deposited into the general fund and credited to the appropriation account under
s. 20.566 (1) (hp), and the net amount remaining that is certified under
par. (h) 3. shall be transferred to the corporation for the construction, improvement, and maintenance of the fire fighters memorial.
71.10(5fm)(j)
(j)
Amounts subject to refund. Amounts designated for the fire fighters memorial under this subsection are not subject to refund to the taxpayer unless the taxpayer submits information to the satisfaction of the department, within 18 months after the date on which the taxes are due or the date on which the return is filed, whichever is later, that the amount designated is clearly in error. Any refund granted by the department under this paragraph shall be deducted from the moneys received under this subsection in the fiscal year for which the refund is certified.
71.10(5fm)(k)
(k)
Sunset. No individual may make a designation described under
par. (b) 1. that relates to any taxable year beginning on or after January 1 of the year in which the secretary of revenue certifies under
par. (h) 4. that the total net amount exceeds $400,000.
71.10(5g)
(5g) Veterans trust fund donations. 71.10(5g)(b)1.1. `Designation on return.' Every individual filing an income tax return who has a tax liability or is entitled to a tax refund may designate on the return any amount of additional payment or any amount of a refund due that individual as a veterans trust fund donation.
71.10(5g)(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 as a veterans trust fund donation when the individual files a tax return.
71.10(5g)(b)3.
3. `Designation deducted from refund.' Except as provided in
par. (d), if the individual is owed a refund for that year after crediting under
ss. 71.75 (9) and
71.80 (3) and
(3m), the department of revenue shall deduct the amount designated on the return as a veterans trust fund donation from the amount of the refund.
71.10(5g)(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 as a veterans trust fund donation:
71.10(5g)(c)1.
1. The department shall reduce the designation for the veterans trust fund 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 as a veterans trust fund donation.
71.10(5g)(c)2.
2. The designation for the veterans trust fund donation is void if the individual remitted an amount equal to or less than the actual tax due, after error corrections.
71.10(5g)(d)
(d)
Errors; insufficient refund. If an individual is owed a refund which does not equal or exceed the amount designated on the return as a veterans trust fund donation, after crediting under
ss. 71.75 (9) and
71.80 (3) and
(3m) and after error corrections, the department shall reduce the designation for the veterans trust fund donation to reflect the actual amount of the refund that the individual is otherwise owed, after crediting under
ss. 71.75 (9) and
71.80 (3) and
(3m) and after error corrections.
71.10(5g)(e)
(e)
Conditions. If an individual places any conditions on a designation for the veterans trust fund donation, the designation is void.
71.10(5g)(f)
(f)
Void designation. If a designation for the veterans trust fund donation is void, the department shall disregard the designation and determine amounts due, owed, refunded, and received without regard to the void designation.
71.10(5g)(g)
(g)
Tax return. The secretary of revenue shall provide a place for the designations under this subsection on the individual income tax return.
71.10(5g)(h)
(h)
Certification of amounts. Annually, on or before September 15, the secretary of revenue shall certify to the department of veterans affairs, the department of administration, and the state treasurer:
71.10(5g)(h)1.
1. The total amount of the administrative costs, including data processing costs, incurred by the department in administering this subsection during the previous fiscal year.
71.10(5g)(h)2.
2. The total amount received from all designations for veterans trust fund donations made by taxpayers during the previous fiscal year.
71.10(5g)(h)3.
3. The net amount remaining after the administrative costs, including data processing costs, under
subd. 1. are subtracted from the total received under
subd. 2.
71.10(5g)(i)
(i)
Appropriations. From the moneys received from designations for veterans trust fund donations, an amount equal to the sum of administrative expenses, including data processing costs, certified under
par. (h) 1. shall be deposited into the general fund and credited to the appropriation account under
s. 20.566 (1) (hp), and the net amount remaining that is certified under
par. (h) 3. shall be deposited into the veterans trust fund and used for veterans programs under
s. 25.36 (1).
71.10(5g)(j)
(j)
Amounts subject to refund. Amounts designated as veterans trust fund donations under this subsection are not subject to refund to the taxpayer unless the taxpayer submits information to the satisfaction of the department, within 18 months after the date on which the taxes are due or the date on which the return is filed, whichever is later, that the amount designated is clearly in error. Any refund granted by the department under this paragraph shall be deducted from the moneys received under this subsection in the fiscal year for which the refund is certified.
71.10(5h)
(5h) Prostate cancer research program. 71.10(5h)(a)2.
2. "Prostate cancer research program" means the program under
s. 255.054 that provides money for prostate cancer research and the payment of administrative expenses related to the administration of this subsection.
71.10(5h)(b)1.1. `Designation on return.' Every individual filing an income tax return who has a tax liability or is entitled to a tax refund may designate on the return any amount of additional payment or any amount of a refund due that individual for the prostate cancer research program.
71.10(5h)(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 prostate cancer research program when the individual files a tax return.
71.10(5h)(b)3.
3. `Designation deducted from refund.' Except as provided in
par. (d), if the individual is owed a refund for that year after crediting under
ss. 71.75 (9) and
71.80 (3) and
(3m), the department shall deduct the amount designated on the return for the prostate cancer research program from the amount of the refund.
71.10(5h)(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 prostate cancer research program:
71.10(5h)(c)1.
1. The department shall reduce the designation for the prostate cancer research 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 prostate cancer research program.
71.10(5h)(c)2.
2. The designation for the prostate cancer research program is void if the individual remitted an amount equal to or less than the actual tax due, after error corrections.
71.10(5h)(d)
(d)
Errors; insufficient refund. If an individual is owed a refund that does not equal or exceed the amount designated on the return for the prostate cancer research program, after crediting under
ss. 71.75 (9) and
71.80 (3) and
(3m) and after error corrections, the department shall reduce the designation for the prostate cancer research program to reflect the actual amount of the refund that the individual is otherwise owed, after crediting under
ss. 71.75 (9) and
71.80 (3) and
(3m) and after error corrections.
71.10(5h)(e)
(e)
Conditions. If an individual places any conditions on a designation for the prostate cancer research program, the designation is void.
71.10(5h)(f)
(f)
Void designation. If a designation for the prostate cancer research program is void, the department shall disregard the designation and determine amounts due, owed, refunded, and received without regard to the void designation.
71.10(5h)(g)
(g)
Tax return. The secretary of revenue shall provide a place for the designations under this subsection on the individual income tax return.
71.10(5h)(h)
(h)
Certification of amounts. Annually, on or before September 15, the secretary of revenue shall certify to the Board of Regents of the University of Wisconsin System, the Medical College of Wisconsin, Inc., the department of administration, and the state treasurer all of the following:
71.10(5h)(h)1.
1. The total amount of the administrative costs, including data processing costs, incurred by the department in administering this subsection during the previous fiscal year.
71.10(5h)(h)2.
2. The total amount received from all designations for the prostate cancer research program made by taxpayers during the previous fiscal year.
71.10(5h)(h)3.
3. The net amount remaining after the administrative costs, including data processing costs, under
subd. 1. are subtracted from the total received under
subd. 2.
71.10(5h)(i)
(i)
Appropriations, disbursement of funds to the fund. From the moneys received from designations for the prostate cancer research program, an amount equal to the sum of administrative expenses, including data processing costs, certified under
par. (h) 1. shall be deposited in the general fund and credited to the appropriation account under
s. 20.566 (1) (hp), and the net amount remaining that is certified under
par. (h) 3. shall be credited to the appropriation accounts under
ss. 20.250 (2) (h) and
20.285 (1) (gn), for the use specified under
s. 255.054 (1).
71.10(5h)(j)
(j)
Amounts subject to refund. Amounts designated for the prostate cancer research program under this subsection are not subject to refund to the taxpayer unless the taxpayer submits information to the satisfaction of the department, within 18 months after the date on which the taxes are due or the date on which the return is filed, whichever is later, that the amount designated is clearly in error. Any refund granted by the department under this paragraph shall be deducted from the moneys received under this subsection in the fiscal year for which the refund is certified.
71.10(5m)
(5m) Multiple sclerosis programs checkoff. 71.10(5m)(a)2.
2. "Society" means the National Multiple Sclerosis Society.
71.10(5m)(b)1.1. `Designation on return.' Every individual filing an income tax return who has a tax liability or is entitled to a tax refund may designate on the return any amount of additional payment or any amount of a refund due that individual for programs for people with multiple sclerosis.
71.10(5m)(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 programs for people with multiple sclerosis when the individual files a tax return.
71.10(5m)(b)3.
3. `Designation deducted from refund.' Except as provided in
par. (d), if the individual is owed a refund for that year after crediting under
ss. 71.75 (9) and
71.80 (3) and
(3m), the department shall deduct the amount designated on the return for programs for people with multiple sclerosis from the amount of the refund.
71.10(5m)(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 programs for people with multiple sclerosis:
71.10(5m)(c)1.
1. The department shall reduce the designation for programs for people with multiple sclerosis 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 programs for people with multiple sclerosis.
71.10(5m)(c)2.
2. The designation for programs for people with multiple sclerosis is void if the individual remitted an amount equal to or less than the actual tax due, after error corrections.
71.10(5m)(d)
(d)
Errors; insufficient refund. If an individual is owed a refund that does not equal or exceed the amount designated on the return for programs for people with multiple sclerosis, after crediting under
ss. 71.75 (9) and
71.80 (3) and
(3m) and after error corrections, the department shall reduce the designation for programs for people with multiple sclerosis to reflect the actual amount of the refund that the individual is otherwise owed, after crediting under
ss. 71.75 (9) and
71.80 (3) and
(3m) and after error corrections.
71.10(5m)(e)
(e)
Conditions. If an individual places any conditions on a designation for programs for people with multiple sclerosis, the designation is void.
71.10(5m)(f)
(f)
Void designation. If a designation for programs for people with multiple sclerosis is void, the department shall disregard the designation and determine amounts due, owed, refunded, and received without regard to the void designation.
71.10(5m)(g)
(g)
Tax return. The secretary of revenue shall provide a place for the designations under this subsection on the individual income tax return.
71.10(5m)(h)
(h)
Certification of amounts. Annually, on or before September 15, the secretary of revenue shall certify to the society, the department of administration, and the state treasurer all of the following:
71.10(5m)(h)1.
1. The total amount of the administrative costs, including data processing costs, incurred by the department in administering this subsection during the previous fiscal year.
71.10(5m)(h)2.
2. The total amount received from all designations for programs for people with multiple sclerosis made by taxpayers during the previous fiscal year.
71.10(5m)(h)3.
3. The net amount remaining after the administrative costs, including data processing costs, under
subd. 1. are subtracted from the total received under
subd. 2.
71.10(5m)(i)
(i)
Appropriations, disbursement of funds to the society. From the moneys received from designations for programs for people with multiple sclerosis, an amount equal to the sum of administrative expenses, including data processing costs, certified under
par. (h) 1. shall be deposited in the general fund and credited to the appropriation account under
s. 20.566 (1) (hp), and the net amount remaining that is certified under
par. (h) 3. shall be forwarded to the society, for disbursement under
par. (k).
71.10(5m)(j)
(j)
Amounts subject to refund. Amounts designated for programs for people with multiple sclerosis under this subsection are not subject to refund to the taxpayer unless the taxpayer submits information to the satisfaction of the department, within 18 months after the date on which the taxes are due or the date on which the return is filed, whichever is later, that the amount designated is clearly in error. Any refund granted by the department under this paragraph shall be deducted from the moneys received under this subsection in the fiscal year for which the refund is certified.
71.10(5m)(k)
(k)
Disbursements by the society. The society shall disburse all of the funds that it receives under
par. (i) to entities located in Wisconsin that operate health-related programs for people with multiple sclerosis, and the entities that receive the funds shall pledge to the society that they will use the money they receive solely for health-related programs for people with multiple sclerosis in Wisconsin.
71.10(5m)(L)
(L)
Report to legislature, governor. Not later than January 1, 2007, and annually thereafter, the society shall prepare a report detailing the entities to which the society distributed funds under
par. (k), the amount of money each entity received, and the health-related multiple sclerosis programs on which the money was spent. The report shall be distributed to the appropriate standing committees of the legislature in the manner provided under
s. 13.172 (3) and to the governor.
71.10(6)(a)(a)
Joint returns. Persons filing a joint return are jointly and severally liable for the tax, interest, penalties, fees, additions to tax and additional assessments under this chapter applicable to the return. Except as provided in
par. (e), a person shall be relieved of liability in regard to a joint return in the manner specified in section
6015 (a) to (d) and (f) of the Internal Revenue Code.
71.10(6)(b)
(b)
Separate returns. Except as provided in
par. (e), a spouse filing a separate return may be relieved of liability for the tax, interest, penalties, fees, additions to tax and additional assessments under this chapter in the manner specified in section
66 (c) of the Internal Revenue Code. The department may not apply
ch. 766 in assessing a taxpayer with respect to marital property income the taxpayer did not report if that taxpayer failed to notify the taxpayer's spouse about the amount and nature of the income before the due date, including extensions, for filing the return for the taxable year in which the income was derived. The department shall include all of that marital property income in the gross income of the taxpayer and exclude all of that marital property income from the gross income of the taxpayer's spouse.
71.10(6)(c)
(c)
Marital property agreements. The department of revenue shall notify a taxpayer whose separate return is under audit that a marital property agreement or unilateral statement under
ch. 766 is effective for tax purposes for any period during which both spouses are domiciled in this state only if it is filed with the department before any assessment resulting from the audit is issued. A marital property agreement or unilateral statement under
ch. 766 does not affect the determination of the income that is taxable by this state, or of the person who is required to report taxable income to this state, during the period that one or both spouses are not domiciled in this state or if it was not filed with the department before an assessment was issued.
71.10(6)(d)
(d)
Part-year residents and nonresidents. If a spouse is not domiciled in this state for the entire taxable year, the tax liability and reporting obligation of both spouses during the period a spouse is not domiciled in this state shall be determined without regard to
ch. 766 except as provided in this chapter.
71.10(6)(e)
(e)
Application for relief. A person who seeks relief from liability under
par. (a) or
(b) shall apply for relief with the department, on a form prescribed by the department, within 2 years after the date on which the department first begins collection activities after July 27, 2005.
71.10(6m)
(6m) Returns of formerly married and remarried persons. 71.10(6m)(a)(a) Except as provided in
par. (c), a formerly married or remarried person filing a return for a period during which the person was married may be relieved of liability for the tax, interest, penalties, fees, additions to tax and additional assessments under this chapter from that period as if the person were a spouse under section
66 (c) of the Internal Revenue Code. The department may not apply
ch. 766 in assessing the former spouse of the person with respect to marital property income that the former spouse did not report if that former spouse failed to notify the person about the amount and nature of the income before the due date, including extensions, for filing the return for the taxable year during which the income was derived. The department shall include all of that marital property income in the gross income of the former spouse and exclude all of that marital property income from the gross income of the person.
