E-File Mandate for Corporation Combined Returns

For tax year 2009 and forward, all Corporation combined returns are required to be filed electronically (Wisconsin Administrative Code section Tax 2.67(2)(b)). Any amount owed from the corporation combined return is encouraged to be paid by electronic means through direct debit/withdrawal, ACH Credit or by credit card. Each process enables you to "warehouse" a payment in advance until the actual due date. There are provisions to request a waiver if the requirement to e-file causes an undue hardship. Any waiver request must be in writing and must explain in detail why the requirement causes an undue hardship. A waiver request can be e-mailed at DORWaiverRequest@revenue.wi.gov, faxed to 608-267-1030 or addressed to Mandate Waiver Request, Wisconsin Department of Revenue, Mail Stop 5-77, P.O. Box 8949, Madison, WI 53708-8949.

Corporations do have a number of choices to e-file found at www.revenue.wi.gov/eserv/corp/index.html, such as through their tax preparer or third-party software.

Last updated July 30, 2010