1. Am I eligible to use Wisconsin e-file?


2. What Wisconsin individual income tax returns does Wisconsin e-file support?


3. Can I file a Form 2 Wisconsin Fiduciary Return for Estates and Trusts) or a Schedule CC (Request for a Closing Certificate)?


4. What do I need before I begin to use Wisconsin e-file?


5. Can I file my tax return jointly with my deceased spouse?

1. Am I eligible to use Wisconsin e-file?

   You can use Wisconsin e-file UNLESS you meet one or more of the following:

   • You have a 1099-R with code 01 reported in box 7 indicating you took an early withdrawal from your retirement account with no known exception
   • You have more than 9 of any one of these forms: W-2, W-2G, 1099-R, 1099-MISC, 1099-NEC
   • You have Wisconsin state income tax withholding listed on a Schedule K-1 from a pass-through entity
   • You have a taxable year ending other than December 31st
   • You have more than 19 exemptions
   • You do not have a social security number or individual taxpayer identification number
   • You are filing Schedule H with:
   • More than:
     • 4 rent certificates
     • 6 tax bills
   • Tax bills for adjoining property where owner name and type are different than on the home tax bill
   
   

   Note: For tax years 2022 forward, the Schedule H is no longer available in Wisconsin e-file. It may be filed in My Tax Account; however, certain exceptions apply. See page 5 of the Schedule H instructions for additional information.

   • You are filing:
     
     • Form HR-T – Transfer of Supplement to Federal Historic Rehabilitation Credit
     • Form SPL – Model Form - Wisconsin Legislators (For Making Internal Revenue Code Section 162(h) Election)
     • Form X-NOL – Carryback of Wisconsin Net Operating Loss (NOL)
     • Schedule 2440W – Disability Income Exclusion
     • Schedule CF – Carryforward of Unused Credits
     • Schedule CG – Income Tax Deferral of Long-Term Capital Gain
     • Schedule CM – Community Rehabilitation Program Credit
     • Schedule CR – Other Credits
     • Schedule DC – Development Zone Credit
     • Schedule DE – Disregarded Entity Schedule
     • Schedule EC – Enterprise Zone Jobs Credit
     • Schedule ED – Economic Development Tax Credit
     • Schedule EIT – Electronics Information Technology Manufacturing Zone Credit
     • Schedule ES – Employee College Savings Account Contribution Credit
     • Schedule FC – Farmland Preservation Credit
     • Schedule FC-A – Farmland Preservation Credit
     • Schedule HR – Historic Rehabilitation Credit
     • Schedule HR-5 – Wisconsin Supplement to the Federal Historic Rehabilitation Credit
     • Schedule JT – Wisconsin Jobs Tax Credit
     • Schedule LI – Wisconsin Low-Income Housing Tax Credit
     • Schedule MA-A – Wisconsin Agriculture Credit
     • Schedule MA-M – Wisconsin Manufacturing Credit
     • Schedule MI – Manufacturing Investment Credit
     • Schedule MS – Manufacturer's Sales Tax Credit
     • Schedule MT – Alternative Minimum Tax
     • Schedule R – Wisconsin Research Credits
     • Schedule RT – Related Entity Expenses
     • Schedule RT-1 – Statement of Disallowed Related Entity Expenses
     • Schedule T – Transitional Adjustments
     • Schedule TC – Technology Zone Credit
     • Schedule VC – Venture Capital Credits
   • You are claiming any of the following subtraction modifications on Schedule SB:
     
     • Disability income exclusion
     • Expenses paid to related entities
     • Interest, rental payments, intangible expenses, and management fees reported as income by a related entity
     • Charitable contributions from tax-option (S) corporations
     • Tax-option (S) corporation adjustments
     • Tax-option (S) corporation entity level tax election adjustments
     • Partnership, limited liability company, trust, or estate adjustment
     • Partnership entity level tax election adjustments
   
   
2. What Wisconsin individual income tax returns does Wisconsin e-file support?
   
   
   • Wisconsin e-file supports any open tax year. An open tax year is any return filed within 4 years of the unextended due date. Example: A 2018 individual income tax return was due April 15, 2019. You may use Wisconsin e-file to file a 2018 individual income tax return until April 15, 2023.
   
   
3. Can I file a Form 2 (Wisconsin Fiduciary Return for Estates and Trusts) or a Schedule CC (Request for a Closing Certificate)?

   You cannot use Wisconsin e-file to electronically file a Form 2 for tax years 2019 and forward.

   You can use Wisconsin e-file to file a Schedule CC for any open tax years.

4. What do I need before I begin to use Wisconsin e-file?

   You will need the following:

   • Your completed federal income tax return (especially if you are filing a Form 1 or Form 1NPR) in electronic format;
   • You must attach this to your Wisconsin return; for help with attachments, see our Common Questions page about attachments
   • All of your Forms W-2, W-2G, and 1099
     
   • Your previously filed tax return if you are filing an amended Form 1 or amended Form 1NPR
   • Your checking or savings account number and your bank routing number if you choose to direct deposit your refund or to pay your amount owed by direct debit/withdrawal
   • Your credit card information for payment if you choose to pay by credit card. Accepted credit cards include American Express, Discover, MasterCard, and VISA.
   
   

   When you have successfully submitted your income tax return, before you close the application, you should do one or both of the following:

   • Save a copy to computer or other storage device (CD, flash drive, etc.) by clicking "File" and "Save As"
   • Print a copy for your records
   
   

   There is a search fee with Department of Revenue to obtain copies of previously filed tax returns.

5. Can I file my tax return jointly with my deceased spouse?

   Yes, you can file a joint return if either of the following apply to your spouse:

   • Your spouse died during the tax year and you did not remarry in that tax year
   • Your spouse died in the current year before filing a tax return for the prior year
   
   

   You should fill in your spouse's name and social security number in the appropriate boxes on the return. In addition:

   • If the primary taxpayer (person listed first on the tax form) is deceased, fill in '06' in the Special Conditions box and fill in the date of death
   • If the spouse is deceased, fill in '07' in the Special Conditions box and fill in the date of death
   • If you are attaching Form 804 to your return, check the box on page 1 of the Form 1 or Form 1NPR to indicate it is attached
   
   

Applicable Laws and Rules

This document provides statements or interpretations of the following laws and regulations enacted as of November 23, 2022: sec. 71.03, Wis. Stats.

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: 100050

November 23, 2022