This guidance document provides information about the effect of Internal Revenue Service (IRS) Notice 2021-21 issued as a result of the ongoing COVID-19 pandemic. See the IRS News Release for more information.

1. Is Wisconsin following the extended due dates for filing 2020 individual income tax returns as provided in the IRS notice?

   Yes, federal extensions provided in the IRS notice may be used for Wisconsin individual income tax purposes. For individual income tax returns that have an original federal due date on April 15, 2021, the due date is extended to May 17, 2021. See the chart below for Wisconsin tax return due dates.

2. Is Wisconsin postponing interest and penalties as a result of the extended due dates?

   Yes, unpaid individual income taxes for the 2020 tax year that are originally due on April 15, 2021, will not accrue interest or penalties until May 18, 2021. See the chart below for Wisconsin tax return due dates. See questions 3 and 4 below regarding underpayment interest (UPI) on estimated taxes.

3. How does the federal extended due date affect underpayment interest (UPI) on estimated taxes for the 2020 tax year?

   For Wisconsin purposes, no UPI will apply to any estimated tax payments made for 2020 individual income tax returns (Forms 1 and 1NPR) that have an original federal due date of April 15, 2021.

4. Is Wisconsin extending estimated income/franchise and pass-through withholding tax payments due on April 15, 2021 (e.g., first estimated tax payment for the 2021 calendar year)?

   No.

5. If I scheduled an individual income tax return payment for April 15, 2021, can I move the scheduled payment to May 17, 2021?

   You may call the department at (608) 266-2772 to cancel your scheduled payment. The department cannot reschedule payments, but you can do so online at https://tap.revenue.wi.gov/pay/.

6. If I file my 2020 individual income tax return on May 17, 2021, and I elect to apply the overpayment to 2021 estimated tax payments, will the overpayment be applied on May 17, 2021 or when my first estimated payment for the 2021 tax year was due on April 15, 2021?

   The overpayment will get applied to the estimated tax payment due on April 15, 2021, as if a payment was received on such date.

7. Does the May 17, 2021, extended due date extend the due date for filing a claim for refund on a 2016 calendar-year individual income tax return from April 15, 2021, to May 17, 2021?

   No.

8. Does an extension apply for contributions to a Wisconsin college savings account?

   No, contributions to a Wisconsin college savings account must be made by April 15, 2021, to qualify for the 2020 Wisconsin income tax return subtraction.

9. Does an extension apply for contributions to an Individual Retirement Account (IRA)?

   Yes, contributions to an IRA for 2020 must be made by the due date for filing your income tax return. Since this date has been postponed to May 17, 2021, the date for making contributions to an IRA is also postponed to May 17, 2021.

10. Does an extension apply for contributions to a health savings account (HSA) or Archer medical savings account (MSA)?

    Yes, contributions to an HSA or Archer MSA for 2020 must be made by the due date for filing your income tax return. Since this date has been postponed to May 17, 2021, the date for making contributions to an HSA or Archer MSA is also postponed to May 17, 2021.

11. Is additional time allowed to file a homestead credit claim?

    No, the deadline to file a 2016 homestead credit claim is April 15, 2021, and the deadline to file a 2020 homestead credit claim is April 15, 2025.

12. How can I check the status of my Wisconsin refund?

    Check the status of your refund at https://tap.revenue.wi.gov/RefundStatus/.

Updated Due Dates for 2020 Wisconsin Tax Returns

The following chart provides updated 2020 calendar-year Wisconsin tax return due dates as a result of IRS Notice 2021-21:

* Pursuant to sec. 71.03(7), Wis. Stats., extension of time to file returns of natural persons and fiduciaries is subject to the time granted by the Internal Revenue Service (IRS). The extended due dates provided are based on the IRS extended due dates as of March 29, 2021.

** Pursuant to secs. 71.24(7)(a) and 71.775(4)(bm)1., Wis. Stats., corporations and pass-through withholding tax returns are granted an automatic seven-month extension.

Applicable Laws and Rules

This document provides statements or interpretations of ch. 71, Wis. Stats. , enacted as of March 30, 2021. 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, pursuant 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: 100262

April 20, 2021