​February 16, 2021

To: Gross Revenue Taxpayers, Ad Valorem Taxpayers

The Wisconsin Department of Revenue (DOR) would like to remind you of the upcoming filing deadlines.

Reports due by March 1, 2021

• LM-003 – Municipal Light Heat & Power Annual Report
• LP-003 – Private Light Heat & Power Annual Report
• Note: If you need to request an extension for one of these reports, see below

Report due by March 15, 2021

• RE-001 – Rural Electric Association Annual Report
• Note: If you need to request an extension for this report, see below

Forms due by the extended due date of March 15, 2021

• Form UT-149 – Operating Utility Leased Real Property
• Form UT-149O – Operating Utility Owned Real Property

To request an extension

1. Visit the appropriate forms page on our website. To request an extension, click "Extension" underneath the list of forms.
2. When requesting the extension, enter the file code located in the upper right corner of the May or November billing notice
3. Print the confirmation email after you submit the request

Note: DOR will apply a non-appealable late filing penalty to all reports filed after the due date with no extension.

If you have questions, contact us at utility@wisconsin.gov.