2.08 Returns of persons other than corpora-

tions. (1) FORMS. The department shall provide official forms for filing income tax returns and credit claims. Except as pro- vided in s. Tax 2.09 or otherwise approved by the department, tax returns and credit claims may only be filed using these official forms. (2) INFORMATION RETURNS. Information returns required of persons other than corporations are specified in s. Tax 2.04. (3) FILING RETURNS. (a) All forms and information required to be filed or furnished by persons other than 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. Mailing them to the address specified by the department on the form or in the instructions. 2. Delivering them to the department or to the destination that the department or the department of administration prescribes. 3. Filing them by the use of electronic means as prescribed by the department. Note: The destination for delivering forms that the department or the department of administration prescribes and the type of electronic means the department pre- scribes for filing forms shall be stated on the forms or in the instructions, on the de- partment[s Internet web site at www.revenue.wi.gov or in the department[s quarterly newsletter titled XWisconsin Tax BulletinY or other written material. (b) Except as provided in pars. (c) and (d), the department may require a tax return preparer or tax preparation firm that pre- pared 50 or more Wisconsin individual income tax returns for the prior taxable year, to file individual income tax returns prepared by that tax return preparer or tax preparation firm electronically. The department shall notify tax return preparers and tax prepara- tion firms by October 1 of any year of the requirement to file elec- tronically. The requirement to file returns electronically shall be effective beginning January 1 of the year following notification. (c) Paragraph (b) does not apply to a return on which the tax- payer has indicated that the taxpayer did not want the return filed by electronic means. (ce) Except as provided in par. (d), the department may re- quire a composite individual income tax return filed by a pass- through entity on behalf of its nonresident partners, members, shareholders, or beneficiaries be filed electronically. The depart- ment shall provide notification at least 90 days prior to the due date of the first composite income tax return required to be filed electronically of the requirement to file electronically. (ci) Except as provided in par. (d), the department may require the nonresident income or franchise tax withholding return filed by a pass-through entity to be filed electronically. The depart- ment shall provide notification at least 90 days prior to the due date of the first income or franchise tax withholding return re- quired to be filed electronically of the requirement to file electronically. 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. WISCONSIN ADMINISTRATIVE CODE (cm) Except as provided in par. (d), the department may re- quire the income tax return or request for a closing certificate of a trust or estate be filed electronically. The department shall pro- vide notification at least 90 days prior to the due date of the first income tax return or closing certificate required to be filed elec- tronically of the requirement to file electronically. (cs) Except as provided in par. (d), the department may re- quire the income tax return of a partnership be filed electroni- cally. The department shall provide notification at least 90 days prior to the due date of the first income tax return required to be filed electronically of the requirement to file electronically. (d) The secretary of revenue may waive the requirement to file electronically when the secretary determines that the requirement causes an undue hardship, if the person otherwise required to file electronically does all of the following: 1. 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." 2. Clearly indicates why the requirement causes an undue hardship. (e) In determining whether the electronic means requirement causes an undue hardship, the secretary of revenue may consider the following factors: 1. 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. 2. Any other factor that the secretary determines is pertinent. Note: Forms not required to be filed electronically may be delivered in person to the Department of Revenue at 2135 Rimrock Road, Madison, Wisconsin or mailed to the address specified on the form or in the instructions. Note: Section Tax 2.08 interprets ss. 71.01 (5g), 71.03 (2), 71.20 (1), 71.55 (3), 71.738 (2m), and 71.80 (18), Stats. History: 1-2-56; am. Register, February, 1958, No. 26, eff. 3-1-58; am. Register, February, 1960, No. 50, eff. 3-1-60; am. Register, September, 1964, No. 105, eff. 10- 1-64; r. and recr., Register, March, 1966, No. 123, eff. 4-1-66; am. Register, Febru- ary, 1975, No. 230, eff. 3-1-75; am. (1), Register, November, 1977, No. 263, eff. 12- 1-77; am. (3), Register, February, 1978, No. 266, eff. 3-1-78; am. (1) (a) and (b), (2) and (3), renum. (1) (c) and (d) to be (1) (k) and (l) and am., cr. (1) (c) to (j), Register, July, 1987, No. 379, eff. 8-1-87; r. and recr. (1), am. (3) (intro.), r. (3) (a) to (c), Reg- ister, June, 1990, No. 414, eff. 7-1-90; r. and recr. Register, May, 1995, No. 473, eff. 6-1-95; CR 01-143: am. (1) (a) 2., 3. and (b) 3., renum. (1) (a) 4. to 15., 17. to 20., 21., and 22. to 28., (b) 5., 6. and (3) to be (1) (a) 5., 6., 9. to 18., 19. to 22., 24., and 26. to 32., (b) 7., 8. and (3) (a) (intro.) and am. (1) (a) 6., 15. and 18., (b) 7., and (3) (a) (intro.), cr. (1) (a) 4., 7., 8., 23., 25., (b) 5. and 6., (3) (a) 1. to 3. and (b) to (e), r. (1) (a) 16. Register July 2002 No. 559, eff. 8-1-02; CR 10-095: r. and recr. (1), am. (3) (b) (intro.), 2., (3) (d) (intro.), 1., (e) 1., cr. (3) (b) 3., (ce), (cm), (cs) Register No- vember 2010 No. 659, eff. 12-1-10; CR 19-141: renum. (3) (b) (intro.) to (3) (b) and am., r. (3) (b) 1. to 3., cr. (3) (ci) Register September 2020 No. 777, eff. 10-1-20; cor- rection in (3) (ci) made under s. 35.17, Stats., Register September 2020 No. 777.