Tax 2.08(3)(cs) (cs) Except as provided in par. (d), the department may require the income tax return of a partnership be filed electronically. The department shall provide notification at least 90 days prior to the due date of the first income tax return required to be filed electronically of the requirement to file electronically.

Tax 2.08(3)(d) (d) The secretary of revenue may waive the requirement to file electronically when the secretary determines that the requirement causes an undue hardship, if the person otherwise required to file electronically does all of the following:

Tax 2.08(3)(d)1. 1. Requests the waiver in writing using Form EFT-102, Electronic Filing or Electronic Payment Waiver Request.

Tax 2.08 Note Note: Form EFT-102 should be e-mailed to [e-mail], faxed to [phone], or addressed to Mandate Waiver Request, Wisconsin Department of Revenue, PO Box 8902, Madison, WI 53708-8902. Form EFT-102 may be obtained at https://www.revenue.wi.gov/Pages/html/formpub.aspx, under “Tax Return Information."

Tax 2.08(3)(d)2. 2. Clearly indicates why the requirement causes an undue hardship.

Tax 2.08(3)(e) (e) In determining whether the electronic means requirement causes an undue hardship, the secretary of revenue may consider the following factors:

Tax 2.08(3)(e)1. 1. Unusual circumstances that may prevent the person from filing electronically.

Tax 2.08 Note Example: The person does not have access to a computer that is connected to the Internet.

Tax 2.08(3)(e)2. 2. Any other factor that the secretary determines is pertinent.

Tax 2.08 Note Note: Forms not required to be filed electronically may be delivered in person to the Department of Revenue at 2135 Rimrock Road, Madison, Wisconsin or mailed to the address specified on the form or in the instructions.

Tax 2.08 Note Note: Section Tax 2.08 interprets ss. 71.01 (5g), 71.03 (2), 71.20 (1), 71.55 (3), 71.738 (2m), and 71.80 (18), Stats.

Tax 2.08 History History: 1-2-56; am. Register, February, 1958, No. 26, eff. 3-1-58; am. Register, February, 1960, No. 50, eff. 3-1-60; am. Register, September, 1964, No. 105, eff. 10-1-64; r. and recr., Register, March, 1966, No. 123, eff. 4-1-66; am. Register, February, 1975, No. 230, eff. 3-1-75; am. (1), Register, November, 1977, No. 263, eff. 12-1-77; am. (3), Register, February, 1978, No. 266, eff. 3-1-78; am. (1) (a) and (b), (2) and (3), renum. (1) (c) and (d) to be (1) (k) and (l) and am., cr. (1) (c) to (j), Register, July, 1987, No. 379, eff. 8-1-87; r. and recr. (1), am. (3) (intro.), r. (3) (a) to (c), Register, June, 1990, No. 414, eff. 7-1-90; r. and recr. Register, May, 1995, No. 473, eff. 6-1-95; CR 01-143: am. (1) (a) 2., 3. and (b) 3., renum. (1) (a) 4. to 15., 17. to 20., 21., and 22. to 28., (b) 5., 6. and (3) to be (1) (a) 5., 6., 9. to 18., 19. to 22., 24., and 26. to 32., (b) 7., 8. and (3) (a) (intro.) and am. (1) (a) 6., 15. and 18., (b) 7., and (3) (a) (intro.), cr. (1) (a) 4., 7., 8., 23., 25., (b) 5. and 6., (3) (a) 1. to 3. and (b) to (e), r. (1) (a) 16. Register July 2002 No. 559, eff. 8-1-02; CR 10-095: r. and recr. (1), am. (3) (b) (intro.), 2., (3) (d) (intro.), 1., (e) 1., cr. (3) (b) 3., (ce), (cm), (cs) Register November 2010 No. 659, eff. 12-1-10; CR 19-141: renum. (3) (b) (intro.) to (3) (b) and am., r. (3) (b) 1. to 3., cr. (3) (ci) Register September 2020 No. 777, eff. 10-1-20; correction in (3) (ci) made under s. 35.17, Stats., Register September 2020 No. 777.

Tax 2.085 Tax 2.085 Claim for refund on behalf of a deceased taxpayer.

Tax 2.085(1) (1) If a claimant is filing a deceased taxpayer’s income tax return and is due a refund, the claimant shall file Form 804, “Claim for Decedent’s Wisconsin Income Tax Refund,” with the income tax return. If the claimant did not file Form 804 with the income tax return, a refund check is issued in the deceased taxpayer’s name. If the claimant is unable to cash the refund check, the claimant shall file Form 804.

Tax 2.085(2) (2) If a refund is claimed on a joint Wisconsin income tax return of the surviving spouse and the decedent, the surviving spouse shall write “filing as surviving spouse” in the signature area of the return. If someone other than the surviving spouse is the personal representative, the personal representative shall also sign the joint return.

Tax 2.085(3) (3) Forms required to be filed under sub. (1) shall be mailed to Wisconsin Department of Revenue, P.O. Box 8903, Madison, WI 53708-8903.

Tax 2.085 Note Note: Section Tax 2.085 interprets s. 71.75 (10), Stats.

Tax 2.085 History History: Cr. Register, October, 1976, No. 250, eff. 11-1-76; am. (1), Register, November, 1978, No. 275, eff. 12-1-78; am. (2), Register, September, 1983, No. 333, eff. 10-1-83; renum. (2) to be (3), cr. (2), Register, February, 1990, No. 410, eff. 3-1-90; CR 13-012: am. (1) to (3) Register August 2013 No. 692, eff. 9-1-13; CR 22-044: r. and recr. (1), am. (3) Register June 2023 No. 810, eff. 7-1-23.

Tax 2.09 Tax 2.09 Reproduction of franchise or income tax forms.

Tax 2.09(1) (1) General. Subject to the provisions of this section, the official Wisconsin franchise or income tax forms required to be filed with the department may be reproduced and the reproductions may be filed in lieu of the corresponding official forms. Any reproduction which varies from the official version in any particular way, except as authorized in this section, shall be submitted to the department for approval before it is used. The department may reject any reproduction which is in whole or in part illegible or which is of a format that has not been approved by the department.

Tax 2.09(2) (2) Specifications. The following specifications shall apply:

Tax 2.09(2)(a) (a) Printing of reproductions shall be by conventional printing processes, photocopying, computer graphics or similar reproduction processes and shall duplicate the font sizes, graphics and format of the official form. Reproductions may be printed on one side or both sides of the paper.

Tax 2.09(2)(b) (b) Reproductions of optical character reader-scannable, or OCR-scannable, documents shall bear an OCR-scannable line as prescribed for the specific document type. Photocopies of OCR-scannable forms may not be filed.

Tax 2.09(2)(c) (c) The reproductions shall be on paper of substantially the same weight and texture, and of quality at least as good as that used in the official forms.

Tax 2.09(2)(d) (d) In the reproduction of tax forms, official forms printed on colored paper may be reproduced on white paper, and black ink may be substituted for colored ink.

Tax 2.09(2)(e) (e) The size of the reproduction, both as to dimensions of the paper and image reproduced on it, shall be the same as that of the official form, except that full-page official forms which are other than 8½ inches by 11 inches in size may be reproduced on 8½ inch by 11 inch paper.

Tax 2.09(2)(f) (f) Except for returns executed by fiduciaries as provided in sub. (3) or returns filed electronically, all signatures required on returns which are filed with the department shall be original, affixed subsequent to the reproduction process.

Tax 2.09(3) (3) Fiduciaries. A fiduciary or the fiduciary’s agent may use a facsimile signature in filing a tax return on form 2, subject to the following conditions:

Tax 2.09(3)(a) (a) Each group of returns forwarded to the department shall be accompanied by a letter signed by the person authorized to sign the returns declaring, under penalties of perjury, that the facsimile signature appearing on the returns is the signature adopted by the person to sign the returns filed and that the signature was affixed to the returns by the person or at the person’s direction. The letter shall also list each return by name and identifying number.