1a, Wi-Z, & Telefile Wisconsin Income Tax Instructions (Page 19 of 32) in pdf

Special Instructions

Penalties for Not Filing Returns

You may not claim homestead credit if

If there is no estate to probate, a surviving

or Filing Incorrect Returns

you (or your spouse) claim the veterans

heir may file the return for the person who

and surviving spouses property tax

died. If there is an estate, the personal

If you do not file an income tax return

credit.

representative for the estate must file the

which you are required to file, or if you file

return. The person filing the return should

an incorrect return due to negligence or

Use Schedule H or H-EZ to claim home-

sign the return and indicate his or her

fraud, penalties and interest may be

stead credit. See page 3 for how to get

relationship to the person who died (for

assessed against you. The interest rate

Schedule H or H-EZ. These schedules

example, “surviving heir” or “personal

on delinquent taxes is 18% per year. Civil

are also available at many libraries.

representative”).

penalties can be as much as 100% of the

amount of tax not reported on the return.

The person who files the return should

Internal Revenue Service

Criminal penalties for failing to file or filing

write “deceased,” the deceased’s name,

Adjustments

a false return include a fine up to $10,000

and the date of death in the bottom left

and imprisonment.

Did the Internal Revenue Service adjust

corner of page 1 of the return.

any of your federal income tax returns? If

Estimated Tax Payments Re-

yes, you may have to notify the Depart-

If you are a surviving heir and filed a return

quired for Next Year?

ment of Revenue of such adjustments.

claiming a refund on behalf of a deceased

You must notify the department if the

If your 2006 Wisconsin income tax return

person and you are unable to cash or

adjustments affect your Wisconsin

will show a tax balance due to the depart-

deposit the refund check, send the check,

income, any credit, or tax payable.

ment of $200 or more, you must either:

along with a completed Form I-804, Claim

for Decedent’s Wisconsin Income Tax

The department must be notified within

• Make estimated tax payments for 2006

Refund, to: Wisconsin Department of

90 days after the adjustments are final.

in installments beginning April 17, 2006,

Revenue, PO Box 8903, Mail Stop 3-138,

You must submit a copy of the final federal

using Wisconsin Form 1-ES, or

Madison WI 53708-8903.

audit report by either:

• Increase the amount of income tax with-

(1) Including it with an amended return

held from your 2006 pay.

If your spouse died during 2005 and you

(Form 1X) that reflects the federal

did not remarry in 2005, you can file a joint

adjustments, or

For example, you may have a tax balance

return. You can also file a joint return if

due with your return if you have income

your spouse died in 2006 before filing a

(2) Mailing the copy to: Wisconsin

from which Wisconsin tax is not withheld.

2005 return. A joint return should show

Department of Revenue, Audit

your spouse’s 2005 income before death

Bureau, PO Box 8906, Madison WI

You may be charged interest if required

and your income for all of 2005. Also write

53708-8906.

estimated tax payments are not made. For

“Filing as surviving spouse” in the area

more information, contact our Customer

where you sign the return. If someone

Amended Returns

Service and Education Bureau at

else is the personal representative, he or

If you filed an amended return with the

(608) 266-2772 or any Department of

she must also sign.

Internal Revenue Service, you generally

Revenue office.

must also file an amended Wisconsin re-

If you are a surviving spouse and filed a

turn within 90 days. You need to file an

Wisconsin Homestead Credit

joint return with your deceased spouse,

amended Wisconsin return if the changes

any refund check will be issued in both

Wisconsin homestead credit provides

affect your Wisconsin income, any credit,

spouses’ names. If you are unable to cash

direct relief to homeowners and renters.

or tax payable. Use Form 1X to file an

or deposit the check, send the check,

You may qualify if you were:

amended Wisconsin return.

along with a completed Form I-804, Claim

• At least 18 years old on December 31,

for Decedent’s Wisconsin Income Tax

Armed Forces Personnel

2005,

Refund, to the address indicated above.

If you were a Wisconsin resident on the

• A Wisconsin resident for all of 2005,

If your spouse died before 2005 and you

date you entered military service, you

• Not claimed as a dependent on any-

have not remarried, you must file as single

remain a Wisconsin resident during your

one’s 2005 tax return (unless you were

or, if you meet the qualifications, as head

entire military career unless you take

62 or older on December 31, 2005),

of household.

positive action to change your legal resi-

dence to another state.

• Not living in tax-exempt public housing

Requesting Copies of Your Returns

for all of 2005 (Note Some exceptions

For more information, get Publica-

apply to this rule and are explained in

The Department of Revenue will provide

tion 104, Wisconsin Taxation of Military

the instructions for the homestead

copies of your returns for prior years. The

Personnel. See page 3 for how to get this

credit form),

cost is $5 per return. You must make your

publication.

request in person or in writing. Please call

• Not living in a nursing home and receiv-

(608) 266-2890 for further information.

ing medical assistance (Title XIX) when

Death of a Taxpayer

You can also get a copy of Form P-521,

you file for homestead, and

A return for a taxpayer who died in 2005

Request for Copy of Tax Return(s), from

• Had total household income, including

should be filed on the same form that

our Internet web site.

wages, interest, social security, and

would have been used if he or she had

income from certain other sources,

lived. Include only the income received by

below $24,500 in 2005.

the taxpayer up to the date of death.

1a, Wi-Z, & Telefile Wisconsin Income Tax Instructions Page 19

Related Articles

Related forms

Related Categories