2.03 Corporation returns. (1) FORMS. The de-

partment shall provide forms for filing franchise or income tax returns and credit claims. Except as provided in s. Tax 2.09 or as otherwise approved by the department, tax returns and credit claims shall only be filed using the forms prescribed by the department. Published under s. 35.93, Stats. Updated on the first day of each month. Entire code is always current. The Register date on each page is the date the chapter was last published. (2) INFORMATION RETURNS. Information returns required of corporations are specified in s. Tax 2.04. (3) FILING RETURNS. (a) Except as provided in par. (b) and s. Tax 2.67 (2) (b), all forms and information required to be filed or furnished by corporations shall be filed or furnished by providing the information requested on the appropriate forms, signing the returns or forms as appropriate and submitting them by one of the following means: 1. Filing them by the use of electronic means as prescribed by the department. 2. Mailing them to the address specified by the department on the form or in the instructions. 3. Delivering them to the department or to the destination that the department or the department of administration prescribes. (b) 1. The department may require the franchise or income tax return of a corporation be filed electronically. The depart- ment shall provide notification at least 90 days prior to the due date of the first franchise or income tax return required to be filed electronically of the requirement to file electronically. This para- graph does not apply to combined returns subject to the electronic filing requirement in s. Tax 2.67 (2) (b). 2. The secretary of revenue may waive the requirement to file the franchise or income tax return of a corporation electronically when the secretary determines that the requirement causes an un- due hardship, if the person does all of the following: a. Requests the waiver in writing using Form EFT-102, Elec- tronic Filing or Electronic Payment Waiver Request. Note: Form EFT-102 should be e-mailed to DORWaiverRequest@wiscon- sin.gov, faxed to (608) 224-5761, or addressed to Mandate Waiver Request, Wiscon- sin Department of Revenue, PO Box 8902, Madison, WI 53708-8902. Form EFT- 102 may be obtained at https://www.revenue.wi.gov/Pages/html/formpub.aspx, un- der XTax Return Information.Y b. Clearly indicates why the requirement causes an undue hardship. 3. In determining whether the electronic filing requirement causes an undue hardship, the secretary of revenue may consider the following factors: a. Unusual circumstances that may prevent the person from filing electronically. Example: The person does not have access to a computer that is connected to the Internet. b. Any other factor that the secretary determines is pertinent. (c) If the return is a combined return, an officer of the desig- nated agent corporation shall sign the combined return. Signing a return includes the process of electronically signing the return. See ss. Tax 2.03, 2.60, and 2.67 for additional rules relating to combined returns. Note: Section Tax 2.03 interprets ss. 71.24 (1), (1m), and (3), 71.255 (1) (b) and (7), 71.365 (4) and (5), 71.44 (1) (a) and (c) and (1m), and 71.80 (18), Stats. History: 1-2-56; am. Register, September, 1964, No. 105, eff. 10-1-64; am. Reg- ister, March, 1966, No. 123, eff. 4-1-66, am. Register, February, 1975, No. 230, eff. 3-1-75; am. Register, September, 1977, No. 261, eff. 10-1-77; am. Register, Septem- ber, 1983, No. 333, eff. 10-1-82; am. (1) (a), (c) and (d), renum. (1) (f) to (j) and (2) to be (1) (g) to (k) and (3) and am. (1) (h) and (k) and (3), cr. (1) (f), (L) to (p) and (2), Register, July, 1987, No. 379, eff. 8-1-87; r. and recr. (1), am. (3), Register, June, 1990, No. 414, eff. 7-1-90; r. and recr., Register, May, 1995, No. 473, eff. 6-1-95; CR 02-033: r. (1) (j), renum. (1) (k) to (x) to be (1) (j) to (w), am. (1) (n), (o) and (s) and (4), cr. (1) (x) Register October 2002 No. 562, eff. 11-1-02; correction in (1) (intro.) made under s. 13.93 (2m) (b) 7., Stats., Register June 2006 No. 606; CR 10-095: r. and recr. (1), (3), r. (4) Register November 2010 No. 659, eff. 12-1-10.