Wisconsin Notice of Demand for Payment Checklist
What This Notice Represents
A Wisconsin Notice of Amount Due is an official notification from the Wisconsin Department of Revenue stating that you owe unpaid state taxes. The department issues this notice after reviewing your account and determining you have a tax debt requiring immediate payment.
Reasons the Department Issues This Notice
The Wisconsin Department of Revenue sends a Notice of Amount Due when you have an unpaid tax balance that remains unresolved. Common reasons include unfiled tax returns, unpaid tax liability from a filed return, unpaid penalties or interest, or a broken payment agreement.
Enforcement Actions for Non-Response
Failing to respond or pay by the deadline triggers enforcement collection actions from the Wisconsin Department of Revenue. The Department may issue a wage attachment requiring your employer to withhold twenty-five percent of your gross earnings per pay period under Wisconsin Statute Section 71.91.
Bank levies allow the department to send a notice to your financial institution to attach or hold all funds you have access to. Tax warrants are filed with the clerk of the circuit court and act as liens against real and personal property you own.
What the Notice Does Not Mean
Receiving a Wisconsin Notice of Amount Due does not mean the Department has already filed a tax warrant, issued a wage attachment, or levied your bank account. This notice represents a collection request with a deadline, not a final judgment.
Required Actions After Receiving the Notice
Take these steps to address your notice properly:
- Review the entire notice carefully and write down the tax year, tax type, amount owed, and payment deadline.
- Verify that the Social Security number, name, and tax year on the notice match your information.
- Gather your tax records, including copies of the tax return in question, correspondence from the department, payment receipts, and records of any tax credits or deductions you claimed.
- Check your payment history to determine whether you made any payments toward this balance after the original due date.
- Decide on your response option by considering whether you will pay the full amount, request a Wisconsin tax payment plan, or dispute the assessment.
Payment Options Available
You can make payments through several methods:
● Pay online through My Tax Account at tap.revenue.wi.gov using automatic withdrawal from a bank account.
● Visit a Wisconsin Department of Revenue office location to pay in person using cash, check, cashier’s check, or money order.
● Mail your payment to the address provided on the notice using the payment voucher, making your check payable to “Wisconsin Department of Revenue.”
● Pay by credit card in cooperation with Tyler Technologies for full or partial payment on your delinquent tax liability.
Wisconsin Tax Payment Plan Requirements
Log in to My Tax Account and select Manage My Collection to request a new payment plan online. Alternatively, submit Form A-771, Request a Payment Plan, by mail, fax, or email to the Compliance Bureau at PO Box 8901, Madison, Wisconsin 53708-8901.
The department charges a twenty-dollar fee when you enter into a payment plan. Payment plan terms require you to file and pay all tax returns by their due date, and the Department may issue a tax warrant to secure the debt even if you have an active payment plan.
Interest at eighteen percent per year and a delinquent collection fee of six point five percent of the amount due or thirty-five dollars, whichever is greater, continue to accrue on unpaid amounts. Meeting payment plan terms prevents other collection actions, but the department continues to intercept any refunds due to you from the federal government, Wisconsin, and other states.
Disputing the Assessment
Wisconsin Statute Section 71.88 establishes a two-tier appeal process for tax assessments. Within sixty days of receiving a Notice of Assessment or denial of refund, you must petition the Wisconsin Department of Revenue for redetermination in writing verified under oath.
If you remain aggrieved by the Department’s redetermination, you may appeal to the Wisconsin Tax Appeals Commission within the time provided in Wisconsin Statute Section 73.01. Missing the sixty-day deadline by even one day results in the assessment becoming final and not subject to administrative or judicial review.
Understanding Wage Attachments
A wage attachment requires your employer to withhold from your paycheck an amount not exceeding twenty-five percent of your gross pay under Wisconsin Statute Section 71.91. Gross pay means the amount you earn before any deductions, excluding amounts already withheld for child support or prior garnishment actions.
The wage attachment remains in place until your account is paid in full. When you terminate employment, your employer must withhold all amounts due to you up to the total amount you owe and pay it to the Department.
Bank Levy Procedures
The department can send a notice to your financial institution to attach or hold all funds you have access to. One-time levies apply to funds available when the institution receives the levy, while continuous levies stay in place until the amount is paid in full.
Protected funds, including Social Security, Supplemental Security Income, Veterans benefits, Federal Railroad Retirement benefits, and Civil Service Retirement System benefits, are not subject to levy. Financial institutions can offset funds for overdraft protection, secured loans, and delinquent loans if the account is documented as security.
Tax Warrant Filing and Consequences
All delinquent debt is subject to having a tax warrant filed under Wisconsin Statute Section 71.91. Warrants are filed with the clerk of the circuit court and act as liens against real property and personal property.
Public records display the amount you owe through the warrant, which could affect your ability to obtain credit or sell real estate. Filing and satisfaction costs, currently ten dollars, are added to your delinquent tax account when the warrant is filed.
Interest and Fee Calculations
Interest accrues monthly at eighteen percent per year on the tax balance due. The department assesses a delinquent tax collection fee of six point five percent of the amount due or thirty-five dollars, whichever is greater, when tax liability becomes delinquent.
Next Steps for Resolution
Address the Wisconsin Notice of Amount Due immediately by paying the full amount, requesting a payment plan through My Tax Account or Form A-771, or filing a petition for redetermination within sixty days. Contact the Compliance Bureau at 608-266-7879 if you need assistance understanding your options or resolving your balance.
Received a State Tax Notice?
If you’ve received a state tax notice and aren’t sure how to respond, we can help you review your options and next steps.
We offer:
- State tax notice review and response
- Penalty and interest reduction options
- Payroll and trust fund tax assistance
- Payment plan and relief eligibility review
- Representation with state tax agencies
Get professional help today: (888) 260-9441
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This checklist is for educational purposes only and does not constitute tax or legal advice. Always review official IRS instructions and consult a qualified professional for guidance
