71.71 – Wages subject to withholding.
71.71 Wages subject to withholding. (1) Statement employer must furnish to employee. (a) Every person, partnership or limited liability company required to deduct and withhold from an employee under the general withholding provisions of subch. X shall furnish to each such employee in respect of the remuneration paid by such person, partnership or company to […]
71.63 – Definitions.
71.63 Definitions. In this subchapter, unless the context clearly indicates otherwise: (1) “Department” means the department of revenue. (1m) “Deposit” means mail or deliver funds to the department or, if the department prescribes another method of submitting or if the department of administration designates under s. 34.05 another destination, use that other method or submit […]
71.64 – Employers required to withhold.
71.64 Employers required to withhold. (1) Withholding from wages. (a) Every employer at the time of payment of wages to an employee shall deduct and withhold from such wages, without regard for federal insurance contributions act deductions therefrom, an amount determined in accordance with tables to be prepared by the department under sub. (9). The […]
71.65 – Filing returns or reports.
71.65 Filing returns or reports. (1) Employer must furnish statement to employee. (a) Every person, partnership or limited liability company required to deduct and withhold from an employee under the general withholding provisions of this subchapter shall furnish to each such employee in respect of the remuneration paid by such person, partnership or company to […]
71.66 – Employee exemption certificates.
71.66 Employee exemption certificates. (1) (a) On or before the date on which an employee commences employment with an employer each employee shall provide his or her employer with a signed withholding exemption certificate relating to the number of withholding exemptions he or she claims, which shall not exceed the number to which he or […]
71.67 – General provisions.
71.67 General provisions. (1) Agreement with U.S. secretary of treasury. The secretary of revenue is authorized to enter into an agreement with the secretary of the treasury of the United States pursuant to P.L. 82-587 enacted July 17, 1952. (2) Provisions of this chapter apply. All provisions of this chapter on the following subjects relating […]
71.58 – Definitions.
71.58 Definitions. In ss. 71.57 to 71.61: (1) “Claimant” means an owner, as defined in s. 91.01 (9), 2007 stats., of farmland, domiciled in this state during the entire year for which a credit under ss. 71.57 to 71.61 is claimed, except as follows: (a) When 2 or more individuals of a household are able […]
71.59 – Filing claims.
71.59 Filing claims. (1) Eligibility and qualifications. (a) Subject to the limitations provided in ss. 71.57 to 71.61 and s. 71.80 (3) and (3m), a claimant may claim as a credit against Wisconsin income or franchise taxes otherwise due, the amount derived under s. 71.60. If the allowable amount of claim exceeds the income or […]
71.60 – Computation.
71.60 Computation. (1) Except as provided in sub. (2), the amount of any claim filed in calendar years based upon property taxes accrued in the preceding calendar year shall be determined as follows: (a) The amount of excessive property taxes shall be computed by subtracting from property taxes accrued the amount of 7 percent of […]
71.61 – General provisions.
71.61 General provisions. (1) Department may apply credit against any tax liability. The amount of any claim otherwise payable under ss. 71.57 to 71.61 may be applied by the department against any amount certified to the department under s. 71.93 or 71.935 or may be credited under s. 71.80 (3) or (3m). (2) Credits are […]