The Wisconsin Department of Revenue (DOR) may waive interest and penalties if a taxpayer’s failure to file their taxes is due to the COVID-19 pandemic, under new proposed guidance.
The proposed guidance allows the secretary of revenue to waive, on a case-by-case basis, any penalty or interest that accrues during the public health emergency declared on March 12.
The proposed act also allows the DOR to extend any deadline that falls within the duration of the crisis plus 30 days. If the DOR grants an extension, the department may not charge any interest or penalties that would otherwise be due with respect to the extended deadline. This extension does not apply to property tax or any tax that goes into the state's general fund or transportation fund.
Taxpayers can request extensions and waivers during the public health emergency here, or they can submit questions or comments here.