2.085 Claim for refund on behalf of a deceased

Official source

taxpayer. (1) If a claimant is filing a deceased taxpayer[s in- come tax return and is due a refund, the claimant shall file Form 804, XClaim for Decedent[s Wisconsin Income Tax Refund,Y with the income tax return. If the claimant did not file Form 804 with the income tax return, a refund check is issued in the de- ceased taxpayer[s name. If the claimant is unable to cash the re- fund check, the claimant shall file Form 804. (2) If a refund is claimed on a joint Wisconsin income tax re- turn of the surviving spouse and the decedent, the surviving spouse shall write Xfiling as surviving spouseY in the signature area of the return. If someone other than the surviving spouse is the personal representative, the personal representative shall also sign the joint return. (3) Forms required to be filed under sub. (1) shall be mailed to Wisconsin Department of Revenue, P.O. Box 8903, Madison, WI 53708-8903. Note: Section Tax 2.085 interprets s. 71.75 (10), Stats. History: Cr. Register, October, 1976, No. 250, eff. 11-1-76; am. (1), Register, November, 1978, No. 275, eff. 12-1-78; am. (2), Register, September, 1983, No. 333, eff. 10-1-83; renum. (2) to be (3), cr. (2), Register, February, 1990, No. 410, eff. 3-1-90; CR 13-012: am. (1) to (3) Register August 2013 No. 692, eff. 9-1-13; CR 22-044: r. and recr. (1), am. (3) Register June 2023 No. 810, eff. 7-1-23.

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2.085 Claim for refund on behalf of a deceased

Official source

taxpayer. (1) If a claimant is filing a deceased taxpayer[s in- come tax return and is due a refund, the claimant shall file Form 804, XClaim for Decedent[s Wisconsin Income Tax Refund,Y with the income tax return. If the claimant did not file Form 804 with the income tax return, a refund check is issued in the de- ceased taxpayer[s name. If the claimant is unable to cash the re- fund check, the claimant shall file Form 804. (2) If a refund is claimed on a joint Wisconsin income tax re- turn of the surviving spouse and the decedent, the surviving spouse shall write Xfiling as surviving spouseY in the signature area of the return. If someone other than the surviving spouse is the personal representative, the personal representative shall also sign the joint return. (3) Forms required to be filed under sub. (1) shall be mailed to Wisconsin Department of Revenue, P.O. Box 8903, Madison, WI 53708-8903. Note: Section Tax 2.085 interprets s. 71.75 (10), Stats. History: Cr. Register, October, 1976, No. 250, eff. 11-1-76; am. (1), Register, November, 1978, No. 275, eff. 12-1-78; am. (2), Register, September, 1983, No. 333, eff. 10-1-83; renum. (2) to be (3), cr. (2), Register, February, 1990, No. 410, eff. 3-1-90; CR 13-012: am. (1) to (3) Register August 2013 No. 692, eff. 9-1-13; CR 22-044: r. and recr. (1), am. (3) Register June 2023 No. 810, eff. 7-1-23.