Wisconsin Administrative Code — DOR Tax Chapters
Wis. Admin. Code § Tax 2.07 — Earned income tax credit
Tax 2.07(1) (1) Criteria for providing information. The department has established the following criteria regarding the dissemination of information to the public concerning the federal and Wisconsin earned income tax credits:
Tax 2.07(1)(a) (a) Disseminate information to potential claimants in the most cost-effective manner possible.
Tax 2.07(1)(b) (b) Disseminate information to the public through multiple channels to increase the probability that potential claimants will become aware of the earned income tax credits.
Tax 2.07(1)(c) (c) Utilize volunteer tax preparers and community-based organizations that have personal contact with potential claimants, to provide earned income tax credit information and assistance.
Tax 2.07(1)(d) (d) Clarify the relationship between federal and Wisconsin earned income tax credits and coordinate outreach efforts with the internal revenue service, or “IRS.”
Tax 2.07(1)(e) (e) Provide sufficient information to allow potential claimants to self-evaluate their eligibility for the earned income tax credits.
Tax 2.07(1)(f) (f) Provide convenient ways for potential claimants to obtain additional information, assistance and forms.
Tax 2.07(2) (2) Methods of providing information. Methods the department uses to disseminate information to the public concerning the federal and Wisconsin earned income tax credits include the following:
Tax 2.07(2)(a) (a) Produce an informational flyer, distribute copies through appropriate organizations having regular contact with potential earned income tax credit claimants throughout the state, and have additional copies available for distribution upon request.
Tax 2.07(2)(b) (b) In conjunction with the IRS, when training volunteers who provide free tax-filing assistance throughout Wisconsin, include training to identify potential earned income tax credit claimants and to assist them in claiming both the federal and Wisconsin credits.
Tax 2.07(2)(c) (c) Highlight the Wisconsin earned income tax credit in the Wisconsin individual income tax and homestead credit booklets.
Tax 2.07(2)(e) (e) Work with the IRS in providing joint efforts to publicize both the federal and Wisconsin earned income tax credits.
Tax 2.07(2)(f) (f) Annually produce a report summarizing the level of participation in and level of benefits provided by the earned income tax credit program.
Tax 2.07(2)(g) (g) Work with other state agencies, public utilities, and other organizations to distribute information about the federal and Wisconsin earned income tax credit programs.
Source: official text