Wisconsin Tax Relief: OIC, Payment Plans & Warrants
Owe Wisconsin state taxes or received a notice from the Wisconsin Department of Revenue (WIDOR)? Do not guess your next move. Wisconsin has an Offer in Compromise program, but strict rules, an 18% interest rate, and aggressive collection tools, including continuous wage attachment up to 25% and 20-year tax warrants. We review your Wisconsin tax balance, notice, deadline, and options so you know what to do next.
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Wisconsin Tax Relief Overview
Owing Wisconsin state taxes is different from owing the IRS. The Wisconsin Department of Revenue (WIDOR) has its own rules, deadlines, and collection tools — some of which are more aggressive than federal standards. Understanding your options starts with understanding how Wisconsin operates.
Critical Wisconsin Facts
- High delinquent interest — 18% per year on delinquent taxes (reducible to 12% in some cases), one of the highest rates in the country.
- Broad levy authority — no property is exempt from levy; WIDOR has broader collection authority than many states.
- Long-lasting warrants — tax warrants last 20 years and are filed with the Clerk of Circuit Court as public records.
- Continuous wage attachment — up to 25% of gross pay, continuous until the debt is paid in full.
- Successor liability — business purchasers can be liable for the seller's unpaid sales tax.
Unlike many states, Wisconsin does have an Offer in Compromise program under Wis. Stat. secs. 71.92(3) and 73.13. This allows qualified taxpayers to settle tax debt for less than the full amount. But the program has strict requirements and a 3-year reopening period.
Depending on your situation, you may need one or more of the following:
- An Offer in Compromise — to settle for less than the full amount.
- A payment plan — to pay over time ($20 fee via Form A-771).
- Interest reduction — from 18% to 12%.
- An appeal — if you disagree with WIDOR's decision (60-day deadline).
- Penalty relief — if penalties make the balance impossible to pay.
- Tax warrant or levy resolution — if collection action has started.
- Filing help — if you have unfiled Wisconsin tax returns.
If you run a business in Wisconsin and owe sales tax or withholding tax, the stakes are higher. Wisconsin has broad responsible person liability and successor liability rules that can create personal liability for business tax debt.
Wisconsin Tax Relief Options at a Glance
What Wisconsin Tax Notice Did You Receive?
Select your notice type for a quick explanation of what it means and your options.
What the Wisconsin Department of Revenue Can Do to Collect
If you owe Wisconsin state taxes and do not address the balance, WIDOR has a broad range of collection tools. Under Wis. Stat. sec. 71.91, no property of any person is exempt from levy and sale for Wisconsin income/franchise tax collection — one of the broadest collection authorities in the country.
Unlike many states, Wisconsin does have an Offer in Compromise program under Wis. Stat. secs. 71.92(3) and 73.13. This allows qualified taxpayers to settle tax debt for less than the full amount owed. But the program has strict requirements, and acceptance is not automatic.
Two OIC Forms
Form A-212 — for wage earners and self-employed individuals, including sole proprietors and disregarded single-member LLCs.
Form A-213 — for business entities such as corporations, partnerships, and LLCs.
How the Wisconsin OIC Works
The department cannot compromise non-tax debt certified to WIDOR for collection by state agencies and local governments. If accepted, the OIC must be paid in full within 10 days (lump sum) or according to an approved installment payment schedule. Collection actions initiated before receipt of an OIC are not ceased until the offer is accepted in writing, paid in full, and all terms are met. WIDOR will satisfy outstanding tax warrants within 45 days of full satisfaction of all compromise requirements, and the debtor's name is temporarily removed from the Delinquent Taxpayers Internet Posting within 5 days of receipt of the OIC application.
3-Year Reopening Period
If, within 3 years of the date of the compromise order or the date of final payment (whichever is later), WIDOR determines the taxpayer has sufficient income or property to pay the remainder, the matter may be reopened and full payment ordered.
Wisconsin OIC: Key Facts
Source: Form A-212 Offer in Compromise | Form A-213 Offer in Compromise (Business) | Wis. Stat. sec. 71.92(3). Approval is discretionary. No guarantee of acceptance.
If you cannot pay your Wisconsin state tax balance in full, a payment plan (installment agreement) may be an option. Wisconsin offers payment plans for taxpayers unable to pay in full, administered through Form A-771.
Important: Refund Offsets Continue During Payment Plans
Even while your Wisconsin payment plan is active, WIDOR continues to intercept any refunds or payments due to you. A payment plan does not stop refund offsets. Additionally, WIDOR may file a tax warrant even if you have an active payment plan, and the warrant filing fee ($10) will be added to your account.
Key Conditions for Wisconsin Payment Plans
Under Wis. Stat. sec. 71.92(2), collection proceedings are withheld during plan compliance, but failure to pay an installment allows the department to collect the unpaid portion by law.
Source: Form A-771 Request a Payment Plan. Approval is discretionary.
Wisconsin's 18% delinquent interest rate is among the highest in the country. However, taxpayers may request a reduction from 18% to 12% under Wis. Stat. secs. 71.82(2)(b) and 77.62.
Requirements for Interest Reduction
Submit a written request explaining why the reduction is fair and equitable. Be current on all other returns and payments. Pay the reduced amount in full within 30 days if the request is accepted. The decision is not appealable.
Interest Reduction Is Not Automatic
The department has discretion to approve or deny interest reduction requests. Being current on all filings and demonstrating why the reduction is fair and equitable are critical. The 30-day full payment requirement means this option is best for taxpayers who can borrow or otherwise access funds to quickly pay the reduced balance.
Source: WIDOR Request Reduction of Interest
Penalty relief differs from a payment plan or an interest reduction. Penalty relief asks Wisconsin to reduce or remove penalties when allowed under state rules.
Types of Wisconsin Tax Penalties
Penalty Relief for Reasonable Cause
Wisconsin allows the Secretary of Revenue to waive or abate penalties if the taxpayer demonstrates reasonable cause for their actions, acted in good faith, and made adequate disclosure of relevant facts. Under Wis. Stat. sec. 73.16(4), the department shall not impose negligence penalties unless it shows that the taxpayer's action or inaction was due to willful neglect rather than reasonable cause.
Penalty Relief vs. Payment Plan vs. OIC
These are separate processes. A payment plan does not automatically remove penalties. Penalty relief must be requested separately and approved based on reasonable cause. Even if penalties are waived, the underlying tax and interest must still be paid. An OIC may address the total liability, including penalties, but has different requirements.
Source: Wis. Stat. sec. 71.83(1) | Wisconsin Tax Bulletin 154
If you disagree with a tax assessment or decision from WIDOR, you have the right to appeal to the Wisconsin Tax Appeals Commission (TAC). The TAC is an independent agency entirely separate from WIDOR.
60-Day Deadline
An appeal must be filed within 60 days of your receipt of WIDOR's decision. A petition is timely filed if mailed by certified mail in a properly addressed envelope with postage prepaid by the 60th day. Missing this deadline can severely limit your ability to challenge the assessment.
About the Wisconsin Tax Appeals Commission
Location — 101 E. Wilson St., 5th Floor, Madison, WI 53703.
Phone — (608) 266-1391.
Filing fee — $25 per petition (no fee for earned income credit, homestead credit, and farmland preservation credit cases).
Copies required — an original plus four copies of the petition.
Jurisdiction — taxes and credits under Chapters 71 and 77, including income, franchise, gift, homestead credit, farmland preservation credit, withholding, sales and use, and excise tax matters.
Small Claims Procedure
A "small claims" case procedure is available where the total amount in controversy is less than $2,500. Small claims cases are decided by a single Commissioner within 2 weeks of the hearing and are not precedents.
Final Decision Timeline
The final decision or order of the Commission shall be issued within 90 days after the date on which the last document necessary to the decision is received or the date on which a hearing is closed, whichever is later, unless good cause is shown.
Frivolous Appeal Warning
If proceedings are instituted primarily for delay or the taxpayer's position is frivolous or groundless, the Commission may assess the taxpayer up to $1,000 in damages.
Stopping Interest During Appeal
A taxpayer may deposit the tax and interest being appealed with WIDOR to stop the accumulation of interest while the appeal is pending.
Source: Publication 507 How to Appeal to the Tax Appeals Commission | Wisconsin Tax Appeals Commission
Wisconsin uses a "tax warrant" system rather than traditional tax liens. A tax warrant acts as a lien against real property owned in the county where filed, and against personal property. Warrants are filed with the Clerk of Circuit Court and are public records.
20-Year Duration
For tax warrants entered after May 5, 2004, liens continue for 20 years from the date the warrant is entered, subject to renewal or until the liability is satisfied, whichever comes first. This is significantly longer than many other states.
How Wisconsin Tax Warrants Work
Tax Warrants and Payment Plans
Important: WIDOR may file a tax warrant even if you have an active payment plan. The warrant filing fee will be added to your account. Having a payment plan does not prevent a warrant from being filed.
Tax Warrants and OIC
If your Offer in Compromise is accepted and all terms are satisfied, WIDOR will satisfy outstanding tax warrants within 45 days of full satisfaction of all compromise requirements — this is stated directly in the terms and conditions of Form A-212.
Source: WIDOR Delinquent Tax FAQ | Wis. Stat. sec. 71.91 | Form A-212
WIDOR can levy funds from your bank account to satisfy a tax debt. Wisconsin allows either a one-time or a continuous bank levy — the latter remains in place until the amount is paid in full.
No Property Exempt from Levy
Under Wis. Stat. sec. 71.91(6)(f)6., no property of any person is exempt from levy and sale under Wisconsin income/franchise tax collection law. This is one of the broadest collection authorities in the country.
Key Facts About Wisconsin Bank Levies
Broad reach — WIDOR can levy upon any property, real or personal, tangible or intangible, after the tax becomes delinquent and 10 days pass without payment.
Continuous levies — levies on commissions, wages, or salaries are continuous; other levies may be continuous or noncontinuous.
Failure to surrender — if a person fails to surrender property subject to levy, they are liable for a sum equal to the value of the property not surrendered (up to the tax amount), plus 18% interest; a 50% penalty may also apply if surrendered without reasonable cause.
Protected Funds
The following protected funds are not subject to levy:
- Social Security/SSI
- Veterans' benefits
- Federal railroad retirement benefits
- Civil service/federal employee retirement benefits.
If your account has been levied, you need to act quickly. No guarantee of release.
Source: WIDOR Delinquent Tax FAQ — Bank Levy | Wis. Stat. sec. 71.91
Wisconsin uses "wage attachment" (the statutory term) rather than "garnishment." WIDOR can require an employer to withhold up to 25% of the employee's gross pay.
Continuous Wage Attachment
A wage attachment remains in place until the account is paid in full. If the employee terminates employment, the employer must withhold all amounts due (up to the total owed) and pay it to the department. This is not a one-time deduction — it continues every pay period.
Key Facts About Wisconsin Wage Attachment
Wage Attachment vs. Bank Levy
If you have received a wage attachment notice, do not ignore it. Once the attachment starts, the money is taken before you receive your paycheck.
Source: WIDOR Delinquent Tax FAQ — Wage Attachment | Wis. Stat. sec. 71.91(7)
If you have not filed Wisconsin tax returns for one or more years, that can block most resolution options. WIDOR may estimate your tax and issue assessments based on those estimates — sometimes higher than what you actually owe.
Filing accurate returns can sometimes reduce an incorrect balance. But do not rush or file bad returns. It's better to get the returns prepared correctly with the right income, deductions, and Wisconsin credits.
Why Filing Matters
Blocks eligibility — unfiled returns block payment plan eligibility.
Inflated estimates — WIDOR may issue substitute returns with higher tax than you actually owe.
Required for relief — penalty relief and OIC applications generally require all returns to be filed.
Required for interest reduction — interest reduction requests require being current on all returns.
Business tax debt is a higher risk than individual income tax debt. Sales tax and withholding tax are trust fund taxes — money you collected or withheld that belongs to the state. WIDOR takes these very seriously.
Responsible Person Warning: Personal Liability for Sales Tax
Under Wis. Stat. sec. 77.60(9), any person required to collect, account for, or pay sales/use tax who willfully fails to do so is personally liable if the principal is unable to pay. Personal liability survives dissolution of the business — this is stated explicitly in the statute itself, not merely inferred from how the provision is structured.
"Person" includes: an officer, employee, or other responsible person of a corporation or business association, or a member, employee, or other responsible person of a partnership, LLC, or sole proprietorship who is under a duty to perform the act.
Key points:
- Broader liability since 1998 — liability was expanded to include persons who willfully fail to collect or account for taxes, not just those who willfully fail to pay.
- No 4-year limit — the time for making determinations against responsible persons is not limited by the general 4-year statute of limitations.
- Three-part test — case law requires (1) authority to pay, (2) knowledge of the tax problems, and (3) intentionally breaching the duty by directing funds to other creditors.
Responsible Person Warning: Personal Liability for Withholding Tax
Under Wis. Stat. sec. 71.83(1)(b)2., any person required to withhold, account for, or pay over income tax withholding who intentionally fails to do so is liable to a penalty equal to the total amount of the tax not withheld, plus interest and penalties. Personal liability survives dissolution — this too is explicit statutory language, not an inference.
Successor Liability: Business Purchaser Beware
Under Wis. Stat. sec. 77.52(18), the purchaser of a business or stock of goods is personally liable for the seller's unpaid sales tax if the purchaser fails to withhold sufficient purchase price to cover taxes due. Successor liability is limited to the tax amount (no penalties or interest).
Protect yourself: a purchaser may request a Sales and Use Tax Clearance Certificate from WIDOR before completing a business purchase. Under Wis. Admin. Code Tax 11.91(3)(c)-(d), WIDOR generally has up to 90 days from receiving a completed request to issue either a clearance certificate or a notice of potential successor liability; if the department fails to respond within that 90-day window, the purchaser is relieved of liability.
Wisconsin Sales Tax Debt
Unpaid sales tax can lead to license revocation, penalties, aggressive collection action, and personal liability for responsible persons. The rules of the responsible person are broad and can reach officers, employees, members, and others with control.
Wisconsin Payroll / Withholding Tax Debt
Withholding tax that is not remitted can trigger 100% personal liability under the section. 71.83(1)(b)2. for responsible persons. The time limits for assessment against responsible persons are not limited by the general statute if the business is assessed within the time period.
Source: Wis. Stat. sec. 77.60(9) | Wis. Stat. sec. 71.83(1)(b)2. | Wis. Admin. Code Tax 11.91(3)(c)-(d) | WIDOR Clearance Certificates FAQ
Wisconsin Tax Relief Tools & Calculators
Use our Wisconsin calculators to estimate penalties, interest, or wage attachment amounts. Then request a review if the numbers show the balance is growing or collection is already active.
Wisconsin Government Resources
These are the official Wisconsin sources for tax information, payment plans, appeals, and rules. Always check the official source for the most current information.
- Wisconsin Department of Revenue (WIDOR) — Official tax agency portal
- WIDOR Request Reduction of Interest — Interest reduction from 18% to 12%
- Form A-212 Offer in Compromise (Individual)
- Form A-213 Offer in Compromise (Business)
- Form A-771 Payment Plan Request
- WIDOR Delinquent Tax FAQ — Payment plans, warrants, levies, wage attachment
- WIDOR Clearance Certificates / Successor Liability
- Publication 507 — How to Appeal to the Tax Appeals Commission
- Wisconsin Tax Appeals Commission — Independent appeals body
- Wis. Stat. Ch. 71 — Income and Franchise Taxes
- Wis. Stat. Ch. 73 — Administration and Enforcement
- Wis. Stat. Ch. 77 — Sales and Use Taxes
Not Sure What to Do With Your Wisconsin Tax Situation?
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Frequently Asked Questions About Wisconsin Tax Relief
Does Wisconsin have an offer-in-compromise program?
Yes. Wisconsin has an Offer in Compromise (OIC) program under Wis. Stat. secs. 71.92(3) and 73.13. Form A-212 is for wage earners and self-employed individuals (including sole proprietors and disregarded single-member LLCs). Form A-213 is for business entities. If accepted, the OIC must be paid in full within 10 days (lump sum) or in accordance with an approved installment schedule. The department cannot compromise non-tax debt certified to WIDOR by state agencies and local governments. Collection actions are not stopped until the offer is accepted in writing and paid in full. Wisconsin can reopen the matter within 3 years if the taxpayer's financial situation improves.
What is Wisconsin's interest rate on taxes?
Wisconsin charges 18% per year (1.5% per month) on delinquent income and franchise taxes under Wis. Stat. sec. 71.82(2)(a). This is among the highest state delinquent interest rates in the country. However, taxpayers may request a reduction from 18% to 12% by submitting a written request explaining why the reduction is fair and equitable, being current on all other returns and payments, and paying the reduced amount in full within 30 days if the request is accepted. The decision is not appealable.
Can Wisconsin garnish wages for taxes?
Yes. Wisconsin uses "wage attachment" (the statutory term) to collect delinquent taxes. WIDOR can require an employer to withhold up to 25% of the employee's gross pay. The wage attachment is continuous — it remains in place until the account is paid in full. If employment terminates, the employer must withhold all amounts due (up to the total owed) and remit to the department. Under Wisconsin marital property law, a non-liable spouse's pay may also be subject to collection. An employer who willfully fails to withhold or remit is liable for the total amount plus delinquent interest.
How long is a Wisconsin tax warrant?
For tax warrants entered after May 5, 2004, Wisconsin tax warrants continue for 20 years from the date the warrant is entered, subject to renewal, or until the tax liability is satisfied, whichever comes first. Tax warrants are filed with the Clerk of Circuit Court and are public records. The filing fee of $10 is added to the account. WIDOR notifies the Clerk of Court to satisfy the warrant within approximately 30 days of full payment.
Can I get a payment plan for Wisconsin state taxes?
Yes. Wisconsin offers installment agreements (payment plans) for taxpayers unable to pay in full. A $20 fee is charged for all payment plans via Form A-771. Payment plans can be requested online via My Tax Account, by phone at (608) 266-7879, or by submitting Form A-771. Under a payment plan, you must file and pay all future tax returns on time, and WIDOR continues to intercept any refunds or payments due. WIDOR may file a tax warrant even if you have an active payment plan. If you default, collection actions may resume without further notice.
Can Wisconsin levy a bank account for taxes?
Yes. WIDOR can issue either a one-time bank levy or a continuous bank levy. A continuous levy stays in place until the amount is paid in full. Under Wis. Stat. sec. 71.91(6)(f)6., no property of any person is exempt from levy and sale under Wisconsin income/franchise tax collection law. Protected funds not subject to levy include Social Security/SSI, veterans' benefits, federal railroad retirement benefits, and civil service/federal employee retirement benefits. If a person fails to surrender property subject to levy, they are liable for the value of the property plus 18% interest and potentially a 50% penalty.
Can Wisconsin waive penalties?
Yes. Wisconsin allows the Secretary of Revenue to waive or abate penalties if the taxpayer demonstrates reasonable cause, acted in good faith, and made adequate disclosure of relevant facts. A 25% negligence penalty applies to incomplete or incorrect returns unless due to good cause and not neglect. A 100% fraud penalty applies to intentional tax evasion. Under Wis. Stat. sec. 73.16(4), the department shall not impose negligence penalties unless it shows the taxpayer's action was due to willful neglect and not reasonable cause.
Can I appeal a Wisconsin tax assessment?
Yes. An appeal to the Wisconsin Tax Appeals Commission (TAC) must be filed within 60 days of your receipt of WIDOR's decision. The TAC is an independent agency entirely separate from WIDOR. A $25 filing fee is required (no fee for earned income credit, homestead credit, and farmland preservation credit cases). An original plus four copies of the petition must be filed. Small claims procedures are available for amounts under $2,500. A taxpayer may deposit the tax and interest being appealed to stop interest accumulation during the appeal.
Can I get Wisconsin's 18% interest rate reduced?
Yes. Taxpayers may request a reduction of interest from 18% to 12% for delinquent tax liabilities. The request must: (1) be in writing explaining why the reduction is fair and equitable, (2) confirm you are current on all other returns and payments, and (3) commit to paying the reduced amount in full within 30 days if accepted. The decision is not appealable. This option is best for taxpayers who can quickly access funds to pay the reduced balance.
Can Wisconsin reopen my Offer in Compromise later?
Yes. If, within 3 years of the date of the compromise order or the date of final payment (whichever is later), WIDOR determines you have sufficient income or property to pay the remainder, the matter may be reopened and full payment ordered. This is an important risk to understand before accepting an OIC. Make sure your financial disclosure is accurate and complete.
What if my Wisconsin tax debt is from sales tax or payroll withholding?
Sales tax and payroll withholding debt are treated very seriously by Wisconsin. Under Wis. Stat. sec. 77.60(9), responsible persons who willfully fail to collect, account for, or pay sales/use tax are personally liable — and this liability survives dissolution of the business. Under Wis. Stat. sec. 71.83(1)(b)2., responsible persons who intentionally fail to pay over withholding tax are liable for 100% of the unpaid amount. Additionally, business purchasers may be liable for the seller's unpaid sales tax under successor liability rules (Wis. Stat. sec. 77.52(18)). Request a Clearance Certificate before buying a business.
Can I be liable for sales tax owed by a business I purchased?
Yes. Under Wis. Stat. sec. 77.52(18), the purchaser of a business or stock of goods is personally liable for the seller's unpaid sales tax if the purchaser fails to withhold sufficient purchase price to cover taxes due. This "successor liability" is limited to the tax amount (no penalties or interest). To protect yourself, request a Sales and Use Tax Clearance Certificate from WIDOR before completing a business purchase. WIDOR generally has up to 90 days to respond.
Does a Wisconsin payment plan stop collection action?
No. A payment plan does not prevent WIDOR from filing tax warrants, and state refunds may still be offset and applied to your balance. Collection proceedings are withheld during compliance with the plan, but if you default, collection action may resume immediately without further notice. The plan also does not stop interest from accruing at 18% on the unpaid balance.
What if I have unfiled Wisconsin tax returns?
Unfiled returns can block most resolution options. WIDOR may estimate your tax and issue assessments that are higher than what you actually owe. Filing accurate returns can sometimes reduce an incorrect balance. Do not rush or file bad returns — get them prepared correctly. All returns must be filed before applying for a payment plan, Offer in Compromise, or interest reduction.
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Sources Used
These are the official Wisconsin government sources used for this page. Always check the current official source for the most up-to-date information.
- Wis. Stat. sec. 71.91(6)(f)6. — No Property Exempt from Levy and Sale: docs.legis.wisconsin.gov/document/statutes/71.91 ↗
- Wis. Stat. sec. 71.82(2)(a) — 18% Delinquent Interest: docs.legis.wisconsin.gov/document/statutes/71.82 ↗
- Wis. Stat. secs. 71.83(1), 73.03(33m) — Penalties and Delinquent Collection Fee: docs.legis.wisconsin.gov/document/statutes/71.83(1) ↗
- Wis. Stat. sec. 71.91(4) — Tax Warrant Duration and Lien Procedures: docs.legis.wisconsin.gov/document/statutes/71.91 ↗
- WIDOR — Delinquent Tax FAQ: www.revenue.wi.gov/Pages/FAQS/ise-delinq.aspx ↗
- Wis. Stat. sec. 71.91(6)(b), (7) — Levies and Wage Attachment: docs.legis.wisconsin.gov/document/statutes/71.91 ↗
- Wis. Stat. sec. 73.03(64) — Delinquent Taxpayer Internet Posting: docs.legis.wisconsin.gov/document/statutes/73.03 ↗
- Form A-212 — Offer in Compromise (Individual): www.revenue.wi.gov/DORForms/a-212.pdf ↗
- Form A-213 — Offer in Compromise (Business): www.revenue.wi.gov/DORForms/a-213.pdf ↗
- Wis. Stat. sec. 71.92(3) / Wis. Stat. sec. 73.13(2)(c) — OIC Reopening Period: docs.legis.wisconsin.gov/document/statutes/71.92(3) ↗
- Form A-771 — Request a Payment Plan: www.revenue.wi.gov/DORForms/a-771f.pdf ↗
- Wis. Stat. secs. 71.82(2)(b), 77.62 — Interest Reduction: www.revenue.wi.gov/Pages/HTML/irr.aspx ↗
- Wisconsin Tax Bulletin 154 — Penalty Waiver/Abatement: www.revenue.wi.gov/wisconsintaxbulletin/154law.pdf ↗
- Publication 507 — How to Appeal to the Tax Appeals Commission: www.revenue.wi.gov/DOR%20Publications/pb507.pdf ↗
- Wisconsin Tax Appeals Commission — Independent Appeals Body: taxappeals.wi.gov ↗
- Wis. Stat. sec. 77.60(9) — Responsible Person Liability for Sales Tax: docs.legis.wisconsin.gov/document/statutes/77.60(9) ↗
- Wis. Stat. sec. 71.83(1)(b)2. — Responsible Person Liability for Withholding Tax: docs.legis.wisconsin.gov/document/statutes/71.83(1) ↗
- Wis. Stat. sec. 77.52(18) — Successor Liability: www.revenue.wi.gov/Pages/FAQS/ise-clrcert.aspx ↗
- WIDOR — Clearance Certificates / Successor Liability: www.revenue.wi.gov/Pages/FAQS/ise-clrcert.aspx ↗
- Wisconsin Department of Revenue (WIDOR) — Official Portal: www.revenue.wi.gov ↗
Disclaimer: This page provides general information about Wisconsin state tax collection procedures and is not legal advice. Tax laws and agency procedures change. Always consult the official Wisconsin Department of Revenue website or a qualified tax professional for advice specific to your situation. No guarantee of any particular outcome is expressed or implied. Approval for Offers in Compromise, payment plans, interest reduction, penalty relief, and other resolutions is discretionary.
