New Form EFT-102 And Policy For Requesting Waivers From Electronic Filing And Electronic Payments And Deposits

A new form has been created, EFT-102, Electronic Filing or Electronic Payment Waiver Request, that improves the processing of taxpayers' waiver requests from electronic filing and from electronically making tax payments or tax deposits. The new Form EFT-102 also incorporates the department's policy on requesting waivers. The new form may be accessed via our website, www.revenue.wi.gov/html/formpub.html, under either "Tax Return Information" or "Tax Return Guidelines."

The Policy

The policy builds on the already established rules in sec. Tax 1.12(11)(a), Wisconsin Administrative Code, relating to the use of EFT for making payments and secs. Tax 2.04(8)(b) and Tax 2.67(2)(b), Wisconsin Administrative Code, relating to electronic filing. Taxpayers must clearly indicate why electronic filing or payment creates an undue hardship. General statements by taxpayers that electronic filing would cause an undue hardship will not meet this standard.

The policy also requires a taxpayer to clearly identify the steps taken to timely pay or file electronically and why the steps were unsuccessful. Under the policy, a taxpayer is also required to explain the steps that the taxpayer will take to assure the taxpayer will electronically file or pay for the taxable year that follows the taxable year for which the waiver is granted.

Processing the Waiver Request

Taxpayers are required to timely file their waiver requests. The department has 60 days to process and respond to a waiver request. To illustrate, ABC Co. has a filing deadline of April 15, 2010. ABC Co. also owes taxes which must be paid on April 15, 2010. On February 15, 2010, ABC Co. submits a waiver request to the department. This would not be a timely request since the 60-day period would expire on April 16, 2010, after the filing deadline. The same 60-day period would apply to returns filed under an extension to file.

Benefits of Electronic Filing

Electronic filing and payment are both secure. Electronic filing offers many benefits that cannot be achieved through paper filing. Some of the benefits include faster refunds using direct deposit, accuracy, acknowledgment of receipt, faster processing, and cost reduction for the department which saves taxpayers' money. Additional general information about electronic filing may be found at our website, www.revenue.wi.gov/faqs/pcs/e-faq.html.

Page last updated May 4, 2010