Wisconsin Administrative Code
Department of Revenue
Chapter Tax 2 - Income Taxation, Returns, Records And Gross Income
Section Tax 2.10 - Copies of federal returns, statements, schedules, documents, etc. to be filed with Wisconsin return
Current through February 26, 2024
(1) INDIVIDUALS AND FIDUCIARIES. At the time of filing Wisconsin income tax returns by individuals and fiduciaries, a complete copy of the federal income tax return for the same taxable year, including all schedules, statements, documents and computations which affect the computation of Wisconsin income, credits or penalties, shall be included and filed with the Wisconsin return. If the federal form is filed electronically, a copy of the electronic material as contained in replicas of the official forms or on forms designated by the electronic filer shall be included and filed with the Wisconsin return.
(2) PARTNERSHIPS AND LIMITED LIABILITY COMPANIES TREATED AS PARTNERSHIPS.
Section Tax 2.10 interprets ss. 71.03(5) and 71.20(1), Stats.