March 17, 2025

To: County Clerks and Treasurers
Municipal Clerks and Treasurers

The Wisconsin Department of Revenue, State and Local Finance Division would like to remind you of today's filing deadline for the following forms:

• Form SL-320C – County Fallen Protective Services Insurance Report
• Form SL-320M – Municipal Fallen Protective Services Insurance Report

Under state law (2019 WI Act 19), counties and municipalities must submit one of these forms, if they:

• Had a police officer, emergency medical services practitioner, or firefighter die in the line of duty
• Paid hospital, surgical or other health insurance premiums for the surviving spouse and dependent children during 2024

General Information

• Forms are located in MyDORGov
• Due date – March 17, 2025
• County/municipal clerk must e-file this form
• Reported values are used to calculate the 2026 adjustment to county and municipal aid. A county/municipality is not eligible for this additional aid if the form is not submitted timely.

Form Information

Each county/municipality must report:

• Number of:
• Eligible deceased personnel
• Surviving spouses/dependents and their age as of January 1, 2024
• Premiums paid during 2024

Reminders

• A political subdivision may not be required to pay the premiums for a surviving spouse if the surviving spouse remarries or if the surviving spouse reaches the age of 65 (sec. 66.0137(5)(c)3, Wis. Stats.)
• An individual is not a dependent child after the individual reaches the age of 26 (sec. 66.0137(5)(c)3, Wis Stats.)

Questions?

Contact us at lgs@wisconsin.gov.​