Individual Income Tax
Late-Filed Returns

  1. Am I subject to interest or penalties if I don't file my Wisconsin income tax return by the due date?
  2. Will I be assessed a late-filing fee if I qualify for an extension of time to file?

  1. Am I subject to interest or penalties if I don't file my Wisconsin income tax return by the due date?

    Your 2013 individual income tax return must be filed by April 15, 2014. Late-filed returns may be subject to the following charges:

    • Late-filing fee -- $50
    • Delinquent interest -- 1.5% per month (18% per year)
      Note: During an extension period, interest is charged at 1% per month (12% per year)
    • Negligence penalty for failure to timely file -- 5% per month of the tax required to be shown on the return, up to a maximum of 25%
  2. Will I be assessed a late-filing fee if I qualify for an extension of time to file?

    Wisconsin allows a 180 day extension period (same as for federal tax). You will not be assessed a late-filing fee if you file within the extension period and include a completed federal Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return with your income tax return. You may be assessed interest if tax is due.

FOR MORE INFORMATION PLEASE CONTACT:

WISCONSIN DEPARTMENT OF REVENUE
Customer Service Bureau
PO Box 8949, MS 5-77
Madison, WI 53708-8949
Phone: (608) 266-2772
Fax: (608) 267-1030
Email additional questions to DORIncome@revenue.wi.gov

January 23, 2014