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(1am)
(1am) "Aggregate effective tax rate" means the sum of the effective tax rates imposed by a state, U.S. possession, foreign country, or any combination thereof, on the person or entity.
71.01(1b)
(1b) For purposes of
s. 71.04 (7) (df),
(dh),
(dj), and
(dk), "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),
(dh),
(dj), and
(dk), "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(1t)
(1t) "Effective tax rate" means the maximum tax rate imposed by the state, U.S. possession, or foreign country, multiplied by the apportionment percentage, if any, applicable to the person or entity under the laws of that state, U.S. possession, or foreign country.
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(5n)
(5n) For purposes of
s. 71.05 (6) (a) 24. and
(b) 46., "intangible expenses" include the following, to the extent that the amounts would otherwise be deductible in computing Wisconsin adjusted gross income:
71.01(5n)(a)
(a) Expenses, losses, and costs for, related to, or directly or indirectly in connection with the acquisition, use, maintenance, management, ownership, sale, exchange, or any other disposition of intangible property.
71.01(5n)(b)
(b) Losses related to, or incurred in connection directly or indirectly with, factoring transactions or discounting transactions.
71.01(5n)(c)
(c) Royalty, patent, technical, and copyright fees.
71.01(5p)
(5p) "Intangible property" includes stocks, bonds, financial instruments, patents, patent applications, trade names, trademarks, service marks, copyrights, mask works, trade secrets, and similar types of intangible assets.
71.01(5s)
(5s) For purposes of
s. 71.05 (6) (a) 24. and
(b) 46., "interest expenses" means interest that would otherwise be deductible under section
163 of the Internal Revenue Code and deductible in the computation of Wisconsin adjusted gross income.
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, 301 (a), 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, 316, 401, and 403 (a) of
P.L. 108-311,
P.L. 108-357, excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of
P.L. 108-357,
P.L. 109-7,
P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of
P.L. 109-58,
P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of
P.L. 109-135,
P.L. 109-280, excluding sections 811 and 844 of
P.L. 109-280, and
P.L. 110-458, 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, 301 (a), 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, 316, 401, and 403 (a) of
P.L. 108-311,
P.L. 108-357, excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of
P.L. 108-357,
P.L. 109-7,
P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of
P.L. 109-58,
P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of
P.L. 109-135,
P.L. 109-280, excluding sections 811 and 844 of
P.L. 109-280, and
P.L. 110-458. 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, 301 (a), 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, 316, 401, and 403 (a) of
P.L. 108-311,
P.L. 108-357, excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of
P.L. 108-357,
P.L. 109-7,
P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of
P.L. 109-58,
P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of
P.L. 109-135,
P.L. 109-280, excluding sections 811 and 844 of
P.L. 109-280, and
P.L. 110-458, 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, 301 (a), 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, 316, 401, and 403 (a) of
P.L. 108-311,
P.L. 108-357, excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of
P.L. 108-357,
P.L. 109-7,
P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of
P.L. 109-58,
P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of
P.L. 109-135,
P.L. 109-280, excluding sections 811 and 844 of
P.L. 109-280, and
P.L. 110-458, 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 sections 101 and 301 (a) 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, 316, 401, and 403 (a) of
P.L. 108-311,
P.L. 108-357, excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of
P.L. 108-357,
P.L. 108-375,
P.L. 109-7,
P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of
P.L. 109-58,
P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of
P.L. 109-135,
P.L. 109-280, excluding sections 811 and 844 of
P.L. 109-280, and
P.L. 110-458, 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 301 (a) 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, 316, 401, and 403 (a) of
P.L. 108-311,
P.L. 108-357, excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of
P.L. 108-357,
P.L. 108-375,
P.L. 109-7,
P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of
P.L. 109-58,
P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of
P.L. 109-135,
P.L. 109-280, excluding sections 811 and 844 of
P.L. 109-280, and
P.L. 110-458. 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, 316, 401, and 403 (a) of
P.L. 108-311,
P.L. 108-357, excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of
P.L. 108-357,
P.L. 108-375,
P.L. 109-7,
P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of
P.L. 109-58,
P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of
P.L. 109-135,
P.L. 109-280, excluding sections 811 and 844 of
P.L. 109-280, and
P.L. 110-458, 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, 316, 401, and 403 (a) of
P.L. 108-311,
P.L. 108-357, excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of
P.L. 108-357,
P.L. 108-375,
P.L. 109-7,
P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of
P.L. 109-58,
P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of
P.L. 109-135,
P.L. 109-280, excluding sections 811 and 844 of
P.L. 109-280, and
P.L. 110-458, 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, sections 101 and 301 (a) 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, 316, 401, and 403 (a) of
P.L. 108-311,
P.L. 108-357, excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of
P.L. 108-357,
P.L. 108-375,
P.L. 108-476,
P.L. 109-7,
P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of
P.L. 109-58,
P.L. 109-73, excluding section 301 of
P.L. 109-73,
P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of
P.L. 109-135,
P.L. 109-227,
P.L. 109-280, excluding sections 811 and 844 of
P.L. 109-280, and
P.L. 110-458, 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 301 (a) 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, 316, 401, and 403 (a) of
P.L. 108-311,
P.L. 108-357, excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of
P.L. 108-357,
P.L. 108-375,
P.L. 108-476,
P.L. 109-7,
P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of
P.L. 109-58,
P.L. 109-73, excluding section 301 of
P.L. 109-73,
P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of
P.L. 109-135,
P.L. 109-227,
P.L. 109-280, excluding sections 811 and 844 of
P.L. 109-280, and
P.L. 110-458. 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, 316, 401, and 403 (a) of
P.L. 108-311,
P.L. 108-357, excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of
P.L. 108-357,
P.L. 108-375,
P.L. 108-476,
P.L. 109-7,
P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of
P.L. 109-58,
P.L. 109-73, excluding section 301 of
P.L. 109-73,
P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of
P.L. 109-135,
P.L. 109-227,
P.L. 109-280, excluding sections 811 and 844 of
P.L. 109-280, and
P.L. 110-458, 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, 316, 401, and 403 (a) of
P.L. 108-311,
P.L. 108-357, excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of
P.L. 108-357,
P.L. 108-375,
P.L. 108-476,
P.L. 109-7,
P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of
P.L. 109-58,
P.L. 109-73, excluding section 301 of
P.L. 109-73,
P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of
P.L. 109-135,
P.L. 109-227,
P.L. 109-280, excluding sections 811 and 844 of
P.L. 109-280, and
P.L. 110-458, 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, and before January 1, 2006, 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, sections 101 and 301 (a) 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, 316, 401, and 403 (a) of
P.L. 108-311, and sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of
P.L. 108-357, and as amended by
P.L. 109-7,
P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of
P.L. 109-58,
P.L. 109-73, excluding section 301 of
P.L. 109-73,
P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of
P.L. 109-135,
P.L. 109-151,
P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and 513 of
P.L. 109-222,
P.L. 109-227,
P.L. 109-280, excluding sections 811 and 844 of
P.L. 109-280, and
P.L. 110-458, 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 301 (a) 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, 316, 401, and 403 (a) of
P.L. 108-311,
P.L. 108-357, excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of
P.L. 108-357,
P.L. 108-375,
P.L. 108-476,
P.L. 109-7,
P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of
P.L. 109-58,
P.L. 109-73, excluding section 301 of
P.L. 109-73,
P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of
P.L. 109-135,
P.L. 109-151,
P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and 513 of
P.L. 109-222,
P.L. 109-227,
P.L. 109-280, excluding sections 811 and 844 of
P.L. 109-280, and
P.L. 110-458. 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, and before January 1, 2006, except that changes to the Internal Revenue Code made by
P.L. 109-7,
P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of
P.L. 109-58,
P.L. 109-73, excluding section 301 of
P.L. 109-73,
P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of
P.L. 109-135,
P.L. 109-151,
P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and 513 of
P.L. 109-222,
P.L. 109-227,
P.L. 109-280, excluding sections 811 and 844 of
P.L. 109-280, and
P.L. 110-458, and changes that indirectly affect the provisions applicable to this subchapter made by
P.L. 109-7,
P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of
P.L. 109-58,
P.L. 109-73, excluding section 301 of
P.L. 109-73,
P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of
P.L. 109-135,
P.L. 109-151,
P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and 513 of
P.L. 109-222,
P.L. 109-227,
P.L. 109-280, excluding sections 811 and 844 of
P.L. 109-280, and
P.L. 110-458, apply for Wisconsin purposes at the same time as for federal purposes.
71.01(6)(s)
(s) For taxable years that begin after December 31, 2005, and before January 1, 2007, 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, 2005, 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, sections 101 and 301 (a) 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, 316, 401, and 403 (a) of
P.L. 108-311, sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of
P.L. 108-357,
P.L. 109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of
P.L. 109-58, section 11146 of
P.L. 109-59, section 301 of
P.L. 109-73, and sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of
P.L. 109-135, and as amended by
P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and 513 of
P.L. 109-222,
P.L. 109-227,
P.L. 109-280, excluding sections 811 and 844 of
P.L. 109-280, and
P.L. 110-458, 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 301 (a) 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, 316, 401, and 403 (a) of
P.L. 108-311,
P.L. 108-357, excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of
P.L. 108-357,
P.L. 108-375,
P.L. 108-476,
P.L. 109-7,
P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of
P.L. 109-58,
P.L. 109-59, excluding section 11146 of
P.L. 109-59,
P.L. 109-73, excluding section 301 of
P.L. 109-73,
P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of
P.L. 109-135,
P.L. 109-151,
P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and 513 of
P.L. 109-222,
P.L. 109-227,
P.L. 109-280, excluding sections 811 and 844 of
P.L. 109-280, and
P.L. 110-458. 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, 2005, do not apply to this paragraph with respect to taxable years beginning after December 31, 2005, and before January 1, 2007, except that changes to the Internal Revenue Code made by
P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and 513 of
P.L. 109-222,
P.L. 109-227,
P.L. 109-280, excluding sections 811 and 844 of
P.L. 109-280, and
P.L. 110-458, and changes that indirectly affect the provisions applicable to this subchapter made by
P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and 513 of
P.L. 109-222,
P.L. 109-227,
P.L. 109-280, excluding sections 811 and 844 of
P.L. 109-280, and
P.L. 110-458, apply for Wisconsin purposes at the same time as for federal purposes.
71.01(6)(t)
(t) For taxable years that begin after December 31, 2006, and before January 1, 2008, 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, 2006, 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, sections 101 and 301 (a) 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, 316, 401, and 403 (a) of
P.L. 108-311, sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of
P.L. 108-357,
P.L. 109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of
P.L. 109-58, section 11146 of
P.L. 109-59, section 301 of
P.L. 109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of
P.L. 109-135, sections 101, 207, 209, 503, 512, and 513 of
P.L. 109-222, sections 811 and 844 of
P.L. 109-280, and
P.L. 109-432, and as amended by
P.L. 110-245, excluding sections 110, 113, and 301 of
P.L. 110-245, and
P.L. 110-458, 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 301 (a) 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, 316, 401, and 403 (a) of
P.L. 108-311,
P.L. 108-357, excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of
P.L. 108-357,
P.L. 108-375,
P.L. 108-476,
P.L. 109-7,
P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of
P.L. 109-58,
P.L. 109-59, excluding section 11146 of
P.L. 109-59,
P.L. 109-73, excluding section 301 of
P.L. 109-73,
P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of
P.L. 109-135,
P.L. 109-151,
P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and 513 of
P.L. 109-222,
P.L. 109-227,
P.L. 109-280, excluding sections 811 and 844 of
P.L. 109-280,
P.L. 110-245, excluding sections 110, 113, and 301 of
P.L. 110-245, and
P.L. 110-458. 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, 2006, do not apply to this paragraph with respect to taxable years beginning after December 31, 2006, and before January 1, 2008, except that changes to the Internal Revenue Code made by
P.L. 110-245, excluding sections 110, 113, and 301 of
P.L. 110-245, and
P.L. 110-458, and changes that indirectly affect the provisions applicable to this subchapter made by
P.L. 110-245, excluding sections 110, 113, and 301 of
P.L. 110-245, and
P.L. 110-458, apply for Wisconsin purposes at the same time as for federal purposes.
71.01(6)(u)
(u) For taxable years that begin after December 31, 2007, and before January 1, 2009, 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, 2007, 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, sections 101 and 301 (a) 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, 316, 401, and 403 (a) of
P.L. 108-311, sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of
P.L. 108-357,
P.L. 109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of
P.L. 109-58, section 11146 of
P.L. 109-59, section 301 of
P.L. 109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of
P.L. 109-135, sections 101, 207, 209, 503, 512, and 513 of
P.L. 109-222, sections 811 and 844 of
P.L. 109-280,
P.L. 109-432,
P.L. 110-28,
P.L. 110-140,
P.L. 110-141,
P.L. 110-142,
P.L. 110-166, and
P.L. 110-172, and as amended by
P.L. 110-245, excluding sections 110, 113, and 301 of
P.L. 110-245, and
P.L. 110-458, 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 301 (a) 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, 316, 401, and 403 (a) of
P.L. 108-311,
P.L. 108-357, excluding sections 101, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of
P.L. 108-357,
P.L. 108-375,
P.L. 108-476,
P.L. 109-7,
P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of
P.L. 109-58,
P.L. 109-59, excluding section 11146 of
P.L. 109-59,
P.L. 109-73, excluding section 301 of
P.L. 109-73,
P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of
P.L. 109-135,
P.L. 109-151,
P.L. 109-222, excluding sections 101, 207, 209, 503, 512, and 513 of
P.L. 109-222,
P.L. 109-227,
P.L. 109-280, excluding sections 811 and 844 of
P.L. 109-280,
P.L. 110-245, excluding sections 110, 113, and 301 of
P.L. 110-245, and
P.L. 110-458. 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, 2007, do not apply to this paragraph with respect to taxable years beginning after December 31, 2007, and before January 1, 2009, except that changes to the Internal Revenue Code made by
P.L. 110-245, excluding sections 110, 113, and 301 of
P.L. 110-245, and
P.L. 110-458, and changes that indirectly affect the provisions applicable to this subchapter made by
P.L. 110-245, excluding sections 110, 113, and 301 of
P.L. 110-245, and
P.L. 110-458, apply for Wisconsin purposes at the same time as for federal purposes.
71.01(6)(um)
(um) For taxable years that begin after December 31, 2008, 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, 2008, 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, sections 101 and 301 (a) 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, 316, 401, and 403 (a) of
P.L. 108-311, sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of
P.L. 108-357,
P.L. 109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of
P.L. 109-58, section 11146 of
P.L. 109-59, section 301 of
P.L. 109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of
P.L. 109-135, sections 101, 207, 209, 503, and 513 of
P.L. 109-222, section 844 of
P.L. 109-280,
P.L. 109-432,
P.L. 110-28,
P.L. 110-140,
P.L. 110-141,
P.L. 110-142,
P.L. 110-166,
P.L. 110-172,
P.L. 110-185,
P.L. 110-234, sections 110, 113, and 301 of
P.L. 110-245,
P.L. 110-246,
P.L. 110-289,
P.L. 110-317,
P.L. 110-343, and
P.L. 110-351 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 301 (a) 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, 316, 401, and 403 (a) of
P.L. 108-311,
P.L. 108-357, excluding sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of
P.L. 108-357,
P.L. 108-375,
P.L. 108-476,
P.L. 109-7,
P.L. 109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of
P.L. 109-58,
P.L. 109-59, excluding section 11146 of
P.L. 109-59,
P.L. 109-73, excluding section 301 of
P.L. 109-73,
P.L. 109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of
P.L. 109-135,
P.L. 109-151,
P.L. 109-222, excluding sections 101, 207, 209, 503, and 513 of
P.L. 109-222,
P.L. 109-227,
P.L. 109-280, excluding section 844 of
P.L. 109-280,
P.L. 110-245, excluding sections 110, 113, and 301 of
P.L. 110-245, and
P.L. 110-458. 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, 2008, do not apply to this paragraph with respect to taxable years beginning after December 31, 2008.
71.01 Note
NOTE: Par. (um) is shown as affected by 2 acts of the 2009 Wisconsin legislature and as merged by the legislative reference bureau under s. 13.92 (2) (i).
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(7r)(c)
(c) Notwithstanding
sub. (6), section 101 of
P.L. 109-222, related to extending the increased expense deduction under section
179 of the Internal Revenue Code, applies to property used in farming that is acquired and placed in service in taxable years beginning on or after January 1, 2008, and used by a person who is actively engaged in farming. 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.
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(7v)
(7v) For purposes of
s. 71.05 (6) (a) 24. and
(b) 46., "management fees" include expenses and costs, not including interest expenses, pertaining to accounts receivable, accounts payable, employee benefit plans, insurance, legal matters, payroll, data processing, purchasing, taxation, financial matters, securities, accounting, or reporting and compliance matters or similar activities, to the extent that the amounts would otherwise be deductible in the computation of Wisconsin adjusted gross income.
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(9am)
(9am) "Related entity" means any person related to a taxpayer as provided under section
267 or
1563 of the Internal Revenue Code during all or a portion of the taxpayer's taxable year and any real estate investment trust under section
856 of the Internal Revenue Code, except a qualified real estate investment trust, if more than 50 percent of any class of the beneficial interests or shares of the real estate investment trust are owned directly, indirectly, or constructively by the taxpayer, or any person related to the taxpayer, during all or a portion of the taxpayer's taxable year. For purposes of this subsection, the constructive ownership rules of section
318 (a) of the Internal Revenue Code, as modified by section
856 (d) (5) of the Internal Revenue Code, shall apply in determining the ownership of stock, assets, or net profits of any person.
71.01(9an)
(9an) For purposes of
s. 71.05 (6) (a) 24. and
(b) 46., "rental expenses" means the gross amounts that would otherwise be deductible in the computation of Wisconsin adjusted gross income for the use of, or the right to use, real property and tangible personal property in connection with real property, including services furnished or rendered in connection with such property, regardless of how reported for financial accounting purposes and regardless of how computed.
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),
(dh),
(dj), and
(dk), "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(14)
(14) "Wisconsin net operating loss" of persons other than corporations means "federal net operating loss" adjusted as prescribed in
s. 71.05 (6) (a) and
(b),
(7) to
(12) and
(19) to
(21), except
s. 71.05 (6) (b) 9., except that no deductions allowable on schedule A for federal income tax purposes are allowable.
71.01(16)
(16) "Wisconsin taxable income" of natural persons means Wisconsin adjusted gross income less the Wisconsin standard deduction, less the personal exemption described under
s. 71.05 (23), with losses, depreciation, recapture of benefits, offsets, depletion, deductions, penalties, expenses and other negative income items determined according to the manner that income is or would be allocated, except that the negative income items on individual or separate returns for net rents and other net returns which are marital property attributable to the investment, rental, licensing or other use of nonmarital property shall be allocated to the owner of the property.
71.01 History
History: 1987 a. 312;
1987 a. 411 ss.
6 to
8,
26,
27,
31;
1989 a. 31,
100,
336;
1991 a. 39,
269;
1993 a. 16,
112,
437;
1995 a. 27,
380,
428;
1997 a. 27,
37,
237;
1999 a. 9,
194;
2001 a. 109;
2003 a. 33;
2005 a. 25,
49,
362;
2007 a. 20,
226;
2009 a. 2,
28,
161,
183; s. 13.92 (2) (i).
71.01 Annotation
Wisconsin Tax Policy Within a Federal System. McGaffey. 88 MLR 93 (2004).
71.01 Annotation
Tax Incentive: The Vulnerability of Using Tax Incentives in Wisconsin. Lindsey. 88 MLR 107 (2004).
71.02
71.02
Imposition of tax. 71.02(1)(1) For the purpose of raising revenue for the state and the counties, cities, villages and towns, there shall be assessed, levied, collected and paid a tax on all net incomes of individuals and fiduciaries, except fiduciaries of nuclear decommissioning trust or reserve funds subject to the tax under
s. 71.23 (2), by every natural person residing within the state or by his or her personal representative in case of death, and trusts resident within the state; by every nonresident natural person and trust of this state, upon such income as is derived from property located or business transacted within the state including, but not limited by enumeration, income derived from a limited partner's distributive share of partnership income, income derived from a limited liability company member's distributive share of limited liability company income, income derived from a covenant not to compete to the extent that the covenant was based on a Wisconsin-based activity, the state lottery under
ch. 565, any multijurisdictional lottery under
ch. 565 if the winning lottery ticket or lottery share was purchased from a retailer, as defined in
s. 565.01 (6), located in this state or from the department, winnings from a casino or bingo hall that is located in this state and that is operated by a Native American tribe or band and pari-mutuel wager winnings or purses under
ch. 562, and also by every nonresident natural person upon such income as is derived from the performance of personal services within the state, except as exempted under
s. 71.05 (1) to
(3). Every natural person domiciled in the state shall be deemed to be residing within the state for the purposes of determining liability for income taxes and surtaxes. A single-owner entity that is disregarded as a separate entity under section
7701 of the Internal Revenue Code is disregarded as a separate entity under this chapter, and its owner is subject to the tax on the entity's income.
71.02(2)
(2) In determining whether or not an individual resides within this state for purposes of this section, the following are not relevant:
71.02(2)(a)
(a) Contributions made to charitable organizations in this state.
71.02(2)(b)
(b) Directorships in corporations operating in this state.
71.02(2)(d)
(d) Corpuses of trusts, in which the individual is a trustee or a beneficiary, located in this state.
71.02(2)(e)
(e) Retention of professional services of brokers, as defined in
s. 408.102 (1) (c), and of attorneys and accountants located in this state.
71.02(3)
(3) This section shall not be construed to prevent or affect the correction of errors or omissions in the assessments of income for former years under
s. 71.74 (1) and
(2).
71.02 Annotation
No act of Congress, treaty, state statute, or agreement with any Indian tribe impairs the state's right to impose an income tax on enrolled members of one tribe who live and work on a reservation of a different tribe. Ethnicity does not confer any more rights within a tribe on an American Indian who is not a member of the tribe than a non-Indian has. LaRock v. DOR, 2001 WI 7,
241 Wis. 2d 87,
621 N.W.2d 907,
99-0951.
71.02 Annotation
The Menominee tribe and tribal members residing and working in Menominee county are not subject to the state income tax. 66 Atty. Gen. 290.
71.03
71.03
Filing returns; certain claims. 71.03(1)
(1)
Definition. In this section, "gross income" means all income, from whatever source derived and in whatever form realized, whether in money, property or services, which is not exempt from Wisconsin income taxes. "Gross income" includes, but is not limited to, the following items: compensation for services, including salaries, wages and fees, commissions and similar items; gross income derived from business; interest; rents; royalties; dividends; alimony and separate maintenance payments; annuities; income from life insurance and endowment contracts; pensions; income from discharge of indebtedness; distributive shares of partnership gross income except distributive shares of the income of publicly traded partnerships treated as corporations under
s. 71.22 (1k); distributive shares of limited liability company gross income except distributive shares of the income of limited liability companies treated as corporations under
s. 71.22 (1k); income in respect of a decedent; and income from an interest in an estate or trust. "Gross income" from a business or farm consists of the total gross receipts without reduction for cost of goods sold, expenses or any other amounts. The gross rental amounts received from rental properties are included in gross income without reduction for expenses or any other amounts. "Gross income" from the sale of securities, property or other assets consists of the gross selling price without reduction for the cost of the assets, expenses of sale or any other amounts. "Gross income" from an annuity, retirement plan or profit sharing plan consists of the gross amount received without reduction for the employee's contribution to the annuity or plan.
71.03(2)
(2) Persons required to file; other requirements. The following shall report in accordance with this section:
71.03(2)(a)1.
1. Every individual domiciled in this state during the entire taxable year who has a gross income at or above a threshold amount which shall be determined annually by the department of revenue. The threshold amounts shall be determined for categories of individuals based on filing status and age, and shall include categories for single individuals; individuals who file as a head of household; married couples who file jointly; and married persons who file separately. The department of revenue shall establish a threshold amount for each category of individual at an amount at which no individual in that category whose gross income is below that amount has a state income tax liability.
71.03(2)(a)2.
2. Every nonresident person and every person who changes domicile into or out of this state during the taxable year shall file a return if the person is unmarried and has gross income of $2,000 or more, or if the person is married and the combined gross income of the person and his or her spouse is $2,000 or more.
71.03(2)(a)3.
3. For taxable years beginning before January 1, 1993, every natural person for whom a deduction from tax under
s. 71.07 (8) (b) is allowable to another taxpayer for the taxable year shall file a return if that natural person has any amount of unearned income and that person has gross income of $550 or more.
71.03(2)(a)4.
4. For taxable years beginning after December 31, 1992, and before January 1, 1994, every natural person for whom a deduction from tax under
s. 71.07 (8) (b) is allowable to another taxpayer for the taxable year shall file a return if that natural person has any amount of unearned income and that person has gross income of $600 or more.
71.03(2)(a)5.
5. For taxable years beginning on or after January 1, 1994, every natural person for whom a deduction from tax under
s. 71.07 (8) (b) is allowable to another taxpayer for the taxable year shall file a return if that natural person has any amount of unearned income and that person has gross income of at least $500 adjusted for inflation in the manner prescribed by sections
1 (f) (3) to (6) and
63 (c) (4) of the internal revenue code. The department of revenue shall incorporate the changes in the income tax forms and instructions.
71.03(2)(b)
(b)
Deceased person. The personal representative or other person charged with the property of a decedent shall file the return of the decedent required under this section.
71.03(2)(c)
(c)
Person to make return for individual unable to file. The guardian, custodian or other person charged with the care of the person or property of an individual who is unable to make a return required under this section shall file a return for such individual.
