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Extensions of Time to File Publication 401
• Extension to 30 days after the date on which a taxpayer expects to meet the bona fide residence or
physical presence test to qualify for the foreign earned income exclusion and/or the foreign housing
exclusion or deduction (use federal Form 2350).
Note: Taxpayers who must allocate moving expenses may be given an extension to 90 days after the
end of the year following the year they moved to the foreign country.
• Automatic two-month extension from the original due date of the return, for certain persons living or
on duty in military or naval service outside the United States and Puerto Rico on the due date of the
return (attach a statement to the tax return when it is filed with the IRS, explaining how the
requirements are met). Complete the "Special Conditions" section located to the right of the Filing
Status section on page 1 of the Wisconsin return.
• Additional four-month extension for certain persons living or on duty in military or naval service outside
the United States and Puerto Rico (use federal Form 4868).
• Extension related to serving in a combat zone (qualifying civilian taxpayers write "COMBAT ZONE" and
the deployment date at the top of the tax return filed with the IRS). Complete the "Special Conditions"
section located to the right of the Filing Status section on page 1 of the Wisconsin return.
This extension is available to a taxpayer who served in (or in support of) the armed forces in a combat
zone. For purposes of this extension, "combat zone" includes a qualified hazardous duty area. It is also
available to the qualifying individual's spouse filing a separate tax return, for tax years beginning two
years or less after the last day the area qualifies as a combat zone. However, it is not available to the
spouse for any period the qualifying individual is hospitalized in the United States for injuries incurred
in a combat zone.
Note: A combat zone includes the Sinai Peninsula of Egypt for purposes of the federal extension
provisions.
The extension period for an extension related to combat zone service is the total of:
o 180 days after the later of: a) the last day a taxpayer is in a combat zone (or the last day the area
qualifies as a combat zone); or b) the last day of continuous qualifying hospitalization for injuries
from service in the combat zone; plus
o The number of days in the filing period (until the original due date of the return), or the number of
days that were left in the filing period when the taxpayer entered the combat zone.
• Extension related to a federally declared disaster (write the assigned disaster designation at the top of
the return filed with the IRS). Complete the "Special Conditions" section located to the right of the Filing
Status section on page 1 of the Wisconsin return.
Note: Submit a copy of the federal extension form with the Wisconsin return when it is filed. Do not submit
a copy prior to filing the return.
(2) Wisconsin-only extensions
Extensions available under federal law may be used for Wisconsin purposes, even if the corresponding
federal tax return is filed without an extension. It is not necessary to submit a federal extension request to
the IRS. A Wisconsin-only extension may be obtained by including one of the following with the Wisconsin
income tax return when it is filed:
• A copy of the appropriate federal extension application (only the name, address, and signature line, if
one is provided, must be completed); or
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Extensions of Time to File Publication 401
Note: Use of a paper voucher is only allowed if a waiver from electronic payment has been granted.
F. Sales and Use Tax Returns (includes local exposition and premier resort area tax returns and rental vehicle
fee returns)
Businesses are required to file their sales and use tax returns by electronic means unless an exception applies.
There are several choices for e-file and e-pay, including My Tax Account.
Sales and use tax returns are filed on Form ST-12. The original due date for filing these returns are as follows:
• Annual filers – last day of month after end of taxable year
• Quarterly filers – last day of month after end of calendar quarter
• Monthly filers – last day of month after end of calendar month
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• Early monthly filers – 20 day of month after end of calendar month
Consumer use tax returns are filed on Form UT-5. The original due date for filing these returns is the last day of
the month after the end of the calendar quarter.
Local exposition tax returns are filed on Form EX-012, premier resort area tax returns are filed on Form PRA-
012, and rental vehicle fee returns are filed on Form RV-012. The original due date for filing these three returns
is the same as for Form ST-12 above.
(1) One-month extension
The due date for filing any Wisconsin state, county, and city sales and/or use tax return, local exposition tax
return, premier resort area tax return, or rental vehicle fee return may be extended to one month after the
original due date of the return.
Caution: In order for an extension request to be considered, a request must be submitted separately for
each account and each request must describe a good cause and reason why the filing deadline cannot be
met.
(2) How to obtain an extension
Extension requests must be received by the original due date of the return. To request an extension, do one
of the following:
• Complete the Request Extension to File in My Tax Account
• Email WISalesTax@wisconsin.gov
• Write to Mail Stop 3-80, Wisconsin Department of Revenue, Tax Operations Business, PO Box 8902,
Madison, WI 53708-8902
The department may grant you an additional month from the original due date of the return to file the
return. The department will notify you if the extension is granted. However, if the tax is not paid by the
original due date, the tax will be subject to 1% interest per month during the extension period and 1.5%
interest per month thereafter. The retailer's discount is allowed if the taxes are paid on or before the
expiration of any extension period if one has been granted.
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Extensions of Time to File Publication 401
Written or email requests must include the account name, address, identification number, return type, and
period for which the extension is requested. The identification number can be a seller's permit number, use
tax registration number, federal or Wisconsin employer identification number, or social security number.
(3) Retailer's discount
Taxpayers entitled to a retailer's discount do not lose the discount by receiving an extension of time to file
the sales/use or premier resort area tax return. The retailer's discount applies to the taxes that are paid by
the end of the extension period. However, additional taxes paid after the end of the extension period do
not qualify for the discount.
Note: The retailer's discount does not apply to local exposition taxes or rental vehicle fees.
(4) Tax payments
It is not necessary to pay the tax ("tax" includes the rental vehicle fee) that is estimated to be due in order
to receive an extension of time to file the sales/use, local exposition, or premier resort area tax return or
rental vehicle fee return. However, an extension of time to file is not an extension of time to pay the tax.
Tax not paid by the original due date of the return is subject to interest of 1% per month during the extension
period.
Interest during the extension period can be avoided by remitting the tax that is estimated to be due with
the extension request (if the actual tax due exceeds the estimate, the balance is subject to interest).
G. Withholding Reports
The employer's annual reconciliation of income tax withheld is filed on Form WT-7 and is due on January 31
following the end of the calendar year.
Note: Employers who discontinue business must file a reconciliation within 30 days of discontinuing business.
Employers who no longer have employees subject to withholding must file a reconciliation within 30 days of
discontinuing withholding if account inactivation is requested, or by January 31, if the employer desires to keep
the account active.
The employer's withholding tax deposit report is filed on Form WT-6. The due date depends on the filing
frequency the department assigns to the employer:
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• Semi-monthly filers with reporting period 1 to 15 day of month – last day of that month
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• Semi-monthly filers with reporting period 16 day to end of month – 15 day of following month
• Monthly and quarterly filers – last day of month after end of reporting period
• Annual filers – no deposit report is required
Note: Withholding deposit reports (Forms WT-6) and annual reconciliation returns (Forms WT-7) are required
to be filed electronically using an approved submission method, unless a waiver is approved by the department.
See Wisconsin Publication W-166, Withholding Tax Guide, for more information.
(1) 30-day extension — Annual Reconciliation (Form WT-7)
Employers may request a 30-day extension of time to file the annual reconciliation if they are able to
demonstrate good cause and reason for the requested delay. If an extension is granted for the Form WT-7,
it also applies to the corresponding wage statements and information returns.
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Extensions of Time to File Publication 401
(2) One-month extension — Withholding Deposit Reports (Form WT-6)
Employers may request a one-month extension of time to file a withholding deposit report if they are able
to demonstrate good cause and reason for the requested delay.
(3) How to obtain an extension
Extension requests must be received by the original due date of the deposit report or return. To request an
extension, do one of the following:
• Complete the Request Extension to File in My Tax Account
• Email WIWithholding@wisconsin.gov
• Write to Mail Stop 3-80, Wisconsin Department of Revenue, Tax Operations Business, PO Box 8902,
Madison, WI 53708-8902
Note: We cannot extend the date for giving wage statements to employees or information returns to
recipients.
Caution: In order for an extension request to be considered, a request must be submitted separately for
each account and each request must describe a good cause and reason why the filing deadline cannot be
met.
Include the account name, address, Wisconsin employer identification number, return type, and period for
which the extension is being requested.
Do not submit a copy of the extension request with the tax return when it is filed.
(4) Interest on deposits
Withholding not deposited with or paid to the department by the original due date is subject to interest of
1% per month during the extension period.
H. Information Returns
Information returns include federal Forms W-2, W-2G, and 1099 and Wisconsin Form 9b. Information returns
required to be filed with the department are due by January 31 following the end of the calendar year. See
Publication 117, Guide to Wisconsin Wage Statements and Information Returns, for more information.
If you are required to file 10 or more wage statements or 10 or more of any one type of information return with
the department, the statements or returns must be filed electronically.
• The due date for furnishing the wage statement or information return to the recipient of the income is
January 31 and cannot be extended.
• Employers who discontinue business must file a reconciliation (Form WT-7) within 30 days of discontinuing
business, and employers who no longer have employees subject to withholding must file a reconciliation
(Form WT-7) within 30 days of discontinuing withholding if account inactivation is requested, or by January
31, if the employer desires to keep the account active.
If the due date for filing the annual withholding reconciliation (Form WT-7) has been extended, the due date for
filing Forms W-2 and 1099 with the department is also extended. See Section G (page 12), relating to withholding
reports.
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