1. Register with the Wisconsin Department of Revenue (DOR)

   Every communications provider and retailer required to impose the 911 Fee must register with DOR for a 911 Fee account. Registration options include:

   • Apply online using Wisconsin Business Tax Registration, or
   
   
   • Email your request to DORTOBRegistration@wisconsin.gov
   
   
   • Mail a written request to Wisconsin Department of Revenue, ATTN: Registration Unit, PO Box 8902, Madison, WI 53708-8902
   
   

   Using our online application, you have the following options:

   If registering for the first time-

   • You need to apply for a seller's permit
   • In step Add Information about Business Locations/Other Taxes, select Yes to indicate you do sell prepaid wireless communication plans, such as phone cards for prepaid wireless communications plans, and/or voice communications services with an assigned telephone number
     
   
   

   If you are already registered and have a seller's permit-

   • Select Other Business Taxes for the permits that you need
   • In step Add Information about Business Locations/Other Taxes, select Yes to indicate you do sell prepaid wireless communication plans and/or voice communications services with an assigned telephone number
   
   

   If you complete the online application, the 911 Fee account information will be available to you within two business days and you will receive a registration certificate by mail. If you submit a paper request, you will receive your tax account information within 15 business days.
   

2. Sign Up for My Tax Account

   After you have registered for the 911 Fee, you must file and pay the fee using My Tax Account.

   My Tax Account is DOR's free online business tax system that allows you to view current account status, file and amend returns, make payments, and manage and update account information. It's simple, secure, and available 24 hours a day, seven days a week.

   Step-by-step instructions on how to register for My Tax Account are available on our Using My Tax Account guide.

3. Add Access to Your 911 Fee Account in My Tax Account

   Business Owners or Employees

   If you are already registered for My Tax Account and need to add access to your 911 Fee account:

   • Log in to My Tax Account
   
   
   • Select Manage My Profile from your homepage
   
   
   • Select the More... tab
   
   
   • Select Request Access to an Account
   
   
   • Select Business Accounts
   
   
   • Choose 911 Fee from the dropdown menu
   
   
   • If you have previously filed a return, enter the Total Amount Due (Line 12 on Form PFP-100) from one of the last three filed returns
   
   
   • If you have never filed a return, enter the Letter Id from the Business Tax Registration Greeting Letter (LXXXXXXXXXX)
   
   
   • Click Next and the 911 Fee account will be added to your homepage
   
   

   Third Party Preparers

   If you are a third-party preparer already registered in My Tax Account, you can report and remit the 911 Fee for your clients.

   To add access to your client's 911 Fee account:

   • Log in to My Tax Account
   
   
   • Select Manage My Profile
   
   
   • Select the More... tab
   
   
   • Choose Request Access to a Third Party Account
   
   
   • Answer No to "Is this request for wage attachment authorization?" and then select Next
   
   
   • Enter the required information for the 911 Fee and Submit
   
   

   For more information on using My Tax Account, go to Using My Tax Account.

Applicable Laws and Rules

This document provides statements or interpretations of the following laws and regulations enacted as of October 28, 2024: secs. 77.54 and 196.025, Wis. Stats., and secs. PSC 172.02, 172.03, 172.04, 172.05, 172.06, 172.07 and 172.09, Wis. Adm. Code.

Laws enacted and in effect after this date, new administrative rules, and court decisions may change the interpretations in this document. Guidance issued prior to this date, that is contrary to the information in this document is superseded by this document, according to sec. 73.16(2)(a), Wis. Stats.

The department welcomes your input on our guidance. Submit comments on this guidance document.

Guidance Document Number: 100067

October 28​, 2024