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Emergency Rules for Short Period Returns
On August 24th, Wisconsin released some guidance for combined groups that may have a short period in 2009. The guidance explains how to file a short period combined return if the final 2009 forms are not available at the time of filing.
The Department's emergency Administrative Rule 2.67(2)(c) (available at www.revenue.wi.gov/combrept/rules.html) describes the necessary components of a combined return. Short period returns must also satisfy these requirements. However, the required Forms 4, 4R, 4M, and 4A are not yet available, although they will be available as drafts by September 30, 2009. As soon as they are available as drafts, you can find them on the Department's web page at www.revenue.wi.gov/forms/draft/index.html.
After the draft forms are available, taxpayers filing short period combined returns may use the draft forms as if they are final forms. Although combined returns are generally required to be filed electronically, short period combined returns that are due before the final forms are available may be filed on paper.
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