Wis. Admin. Code § Tax 2.03 — Corporation returns

Tax 2.03(1) (1) Forms. The department shall provide forms for filing franchise or income tax returns and credit claims. Except as provided in s. Tax 2.09 or as otherwise approved by the department, tax returns and credit claims shall only be filed using the forms prescribed by the department.

Tax 2.03(2) (2) Information returns. Information returns required of corporations are specified in s. Tax 2.04 .

Tax 2.03(3) (3) Filing returns.

Tax 2.03(3)(a) (a) Except as provided in par. (b) and s. Tax 2.67 (2) (b) , all forms and information required to be filed or furnished by corporations shall be filed or furnished by providing the information requested on the appropriate forms, signing the returns or forms as appropriate and submitting them by one of the following means:

Tax 2.03(3)(a)1. 1. Filing them by the use of electronic means as prescribed by the department.

Tax 2.03(3)(a)2. 2. Mailing them to the address specified by the department on the form or in the instructions.

Tax 2.03(3)(a)3. 3. Delivering them to the department or to the destination that the department or the department of administration prescribes.

Tax 2.03(3)(b) (b)

Tax 2.03(3)(b)1. 1. The department may require the franchise or income tax return of a corporation be filed electronically. The department shall provide notification at least 90 days prior to the due date of the first franchise or income tax return required to be filed electronically of the requirement to file electronically. This paragraph does not apply to combined returns subject to the electronic filing requirement in s. Tax 2.67 (2) (b) .

Tax 2.03(3)(b)2. 2. The secretary of revenue may waive the requirement to file the franchise or income tax return of a corporation electronically when the secretary determines that the requirement causes an undue hardship, if the person does all of the following:

Tax 2.03(3)(b)2.a. a. Requests the waiver in writing using Form EFT-102, Electronic Filing or Electronic Payment Waiver Request.

Tax 2.03(3)(b)2.b. b. Clearly indicates why the requirement causes an undue hardship.

Tax 2.03(3)(b)3. 3. In determining whether the electronic filing requirement causes an undue hardship, the secretary of revenue may consider the following factors:

Tax 2.03(3)(b)3.a. a. Unusual circumstances that may prevent the person from filing electronically.

Tax 2.03(3)(b)3.b. b. Any other factor that the secretary determines is pertinent.

Tax 2.03(3)(c) (c) If the return is a combined return, an officer of the designated agent corporation shall sign the combined return. Signing a return includes the process of electronically signing the return. See ss. Tax 2.03 , 2.60 , and 2.67 for additional rules relating to combined returns.