Micrografx Designer 7 - 2009-2.dsf

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					                                                                          IS C O N S IN
                                                                          W
                                                                      T A X R E P O R T
   V o lu m e X X , N u m b e r 2                   C re a te d E s p e c ia lly fo r M e m b e rs o f W is c o n s in C h a p te r o f N A T P                M a y 2 0 0 9


                                                               S P R IN G              C O N F E R E N C E
                       In c e le b ra tio n o f tw e n ty y e a rs s in c e th e W is c o n s in c h a p te r re c e iv e d its c h a rte r fro m N A T P , th e re w ill b e a
          tw o -fo r-o n e s p e c ia l fo r th e s p rin g c o n fe re n c e . Y e s , tw o m e m b e rs m a y jo in to g e th e r to re g is te r fo r h a lf p ric e
          e a c h o r y o u m a y b rin g s o m e o n e e ls e fro m y o u r o ffic e a t n o c h a rg e w ith y o u r fu ll re g is tra tio n . B o th p e rs o n s
           m u s t re g is te r o n th e s a m e fo rm to ta k e a d v a n ta g e o f th is s p e c ia l. T h e c o s t is $ 1 2 5 fo r m e m b e rs o r $ 1 5 0 fo r n o n -
            m e m b e rs.
                       T h e c o n fe re n c e w ill b e h e ld a t th e B e s t W e s te rn B rid g e w o o d R e s o rt H o te l a n d C o n fe re n c e C e n te r in N e e n a h
             o n J u n e 1 2 . T h e h o te l c a n b e re a c h e d b y c a llin g 9 2 0 -7 2 0 -8 0 0 0 . B e s u re to m e n tio n W IN A T P w h e n re s e rv in g a
              ro o m .
                        T h e s p e c ia l c o n fe re n c e s p e a k e r w ill b e A lic e O rz e c h o w s k i fro m M a ry la n d . A lic e is a p o p u la r s p e a k e r a t th e
               N A T P n a tio n a l c o n fe re n c e a n d a t m a n y o th e r s e m in a rs th ro u g h o u t th e c o u n try . H e r to p ic s w ill in c lu d e th e
                fin a n c ia l a id fo rm , s tu d e n t a id , a n d in te rp re tin g th e v a rio u s c o d e s o n th e W 2 a n d 1 0 9 9 . J u lie W o e fe l fro m th e
              W I D e p t o f R e v e n u e w ill a ls o b e o n h a n d to u p d a te u s o n W is c o n s in in fo rm a tio n .
                         T h e W is c o n s in c h a p te r w ill b e o ffe rin g th e b o o k 1 0 1 T ip s fo r M a x im iz in g C o lle g e F in a n c ia l A id b y A lic e
   O r z e c h o w s k i, C P A , C M A , E A f o r a d is c o u n te d p r ic e o f $ 1 7 .5 0 . T h is b o o k is a n in d is p e n s a b le r e f e r e n c e g u id e
    o n fin a n c ia l a id . It in c lu d e s a d e ta ile d a n a ly s is o f th e fin a n c ia l a id fo rm u la a n d a s te p -b y -s te p g u id e to
     c o m p le tin g th e F A F S A fo rm . It is u p d a te d a n n u a lly a n d h a s a p p ro x im a te ly 1 3 4 p a g e s .
                     A fte r a g re a t s u c c e s s a t th e fa ll 2 0 0 8 c o n fe re n c e , th e re w ill a g a in b e a s ile n t a u c tio n to b e n e fit th e n e w ly
      e s ta b lis h e d s c h o la rs h ip fu n d a t th e s p rin g c o n fe re n c e . If y o u w o u ld lik e to b rin g s o m e th in g to d o n a te , it w o u ld
       b e g re a tly a p p re c ia te d . If n o t, h o p e fu lly y o u w ill c o n s id e r b id d in g o n o n e o r m o re o f th e ite m s .
                      S P E C I A L T R E A T : A n o th e r s p e c ia l ite m is a to u r o f th e n e w n a tio n a l h e a d q u a rte rs in A p p le to n o n J u n e 1 1
a t 3 P M . P le a s e in d ic a te o n th e re g is tra tio n fo rm if y o u w o u ld lik e to ta k e a d v a n ta g e o f th is c h a n c e to s e e w h e re
        th e re s e a rc h s ta ff a n s w e rs y o u r q u e s tio n s , w h e re th e s ta ff fills y o u r o rd e r fro m th e T a x S to re a n d w h e re a ll th e
 d e ta ils fo r p la n n in g th e c la s s e s a n d b o o k s a re ta k e n c a re o f b y a s k ille d te a m . T h e n e w o ffic e is o n th e c o rn e r o f
  Q u a lity a n d T e c h n o lo g y D riv e s in G re e n v ille , n o t fa r fro m th e A p p le to n A irp o rt. F ro m H w y 4 1 ta k e C o lle g e
        A v e n u e w e s t to H w y C B , th e n n o rth to H w y 9 6 . N e x t, w e s t to C ra fts m e n D r a n d n o rth to Q u a lity D riv e . T u rn
         rig h t o n Q u a lity D riv e . If y o u w o u ld lik e to u s e a G P S o r In te rn e t m a p s e rv ic e , th e a d d re s s is W 6 3 9 0 Q u a lity
         D r iv e , G r e e n v ille , W I 5 4 9 4 2 .
                            U P D A T E D               W IS C O N S IN P R O P E R T Y A S S E S S M E N T
                                                         M A N U A L N O W A V A IL A B L E
            T h e W is c o n s in P ro p e rty A s s e s s m e n t M a n u a l (W P A M ) s e rv e s a s th e g u id e fo r u n ifo rm p ro p e rty a s s e s s m e n t. S e c .
   7 0 .3 2 , W is . S ta ts ., r e q u ir e s th a t a s s e s s o r s u tiliz e th e W P A M w h e n v a lu in g r e a l p r o p e r ty . S e c tio n 7 0 .3 4 , W is . S ta ts .,
    re q u ire s its u s e w h e n v a lu in g p e rs o n a l p ro p e rty . T h e m a n u a l a id s a s s e s s o rs in th e in te rp re ta tio n o f s ta tu te s re la te d to
    c la s s ify in g a n d v a lu in g p ro p e rty , d e s c rib e s th e p ro p e rty a s s e s s m e n t c y c le a n d d e a d lin e s , a n d d e fin e s th e
     re s p o n s ib ilitie s o f p u b lic s e rv a n ts c h a rg e d w ith c a rry in g o u t p ro p e rty v a lu a tio n . T h e m a n u a l is d e v e lo p e d a n d
     m a in ta in e d b y th e D e p a rtm e n t o f R e v e n u e , B u re a u o f A s s e s s m e n t P ra c tic e s a n d is u p d a te d o n a n a n n u a l b a s is .
              T h e W P A M h a s b e e n p o s t e d t o t h e D e p a r t m e n t o f R e v e n u e 's w e b s i t e . I t c a n b e f o u n d a t :
 h ttp : //w w w .r e v e n u e .w i.g o v /s lf/w p a m /w p a m 0 9 .p d f.
             T h e file is 1 5 M B a n d m a y ta k e a fe w m in u te s to d o w n lo a d , d e p e n d in g o n th e in te rn e t s e rv ic e y o u h a v e . W e
s u g g e s t y o u s a v e a c o p y to y o u r d e s k to p if y o u a n tic ip a te u s in g th e m a n u a l o fte n .
           T h e s ig n ific a n t c h a n g e s a re d e s c rib e d in th e s e c o n d to la s t P D F ite m . A s w ith a n y c h a n g e in a p ro c e s s , y o u m a y
  id e n tify is s u e s . If s o , p le a s e s e n d th e B u re a u o f A s s e s s m e n t P ra c tic e s a m e s s a g e w ith y o u r fe e d b a c k o r q u e s tio n s to :
  b a p d o r @ r e v e n u e .w i.g o v .
                                                                                                                                   S P E C IA L T A X B R E A K A V A IL A B L E
                                                                                                                              F O R N E W C A R P U R C H A S E S T H IS Y E A R
                                                                                                                                                                     IR -2 0 0 9 -3 0 , M a rc h 3 0 ,      2 0 0 9
                                                                                                                                                          e S e rv ic e a n n o u n c e d to d a y
                                                                                                                                T h e In te rn a l R e v e n u                                               th a t ta x p a y e rs w h     o b u y a n e w
                                                                                                                 p a s s e n g e r v e h ic le th is y      e a r m a y b e e n title d to d e d u        c t s ta te a n d lo c a l     s a le s a n d
                                                                                                                  e x c is e ta x e s p a id o n th e         p u rc h a s e o n th e ir 2 0 0 9 ta x         re tu rn s n e x t y e a r  .
                                                                                                                   F o r th o s e th in k in g a b o u     t b u y in g a n e w c a r th is y e a        r, th is d e d u c tio n m           a y g iv e th e m a
                                                                                                                    little m o re d riv e to m a k       e th e ir p u rc h a s e th is y e a r, s       a id IR S C o m m is s             io n e r D o u g
                                                                                                                    S h u lm a n . T h is d e d u c tio      n e n a b le s ta x p a y e rs to b u y       n o w a n d g e t c a sh          b a c k la te r o n
                                                                                                                     th e ir ta x re tu rn s .
                               R e g io n a l D ire c to rs                                                                      T h e d e d u c tio n is lim ite d to th e s ta te a n d lo c a l s a le s a n d e x c is e ta x e s p a id o n u p
                                                                                                                     to $ 4 9 ,5 0 0 o f th e p u r c h a s e p r ic e o f a q u a lif ie d n e w c a r , lig h t tr u c k , m o to r h o m e o r
                                                     R e g io n 1                                                    m o to rc y c le .
                                                                                                                                  T h e a m o u n t o f th e d e d u c tio n is p h a s e d o u t fo r ta x p a y e rs w h o s e m o d ifie d
B e ts y T a rk o w s k i                   '0 9                J a m e s G lo rio s o        '1 0
 E a g le R iv e r                                               D ir e c to r -A t-L a r g e
  7 1 5 -4 7 7 -2 6 1 1 W
b e ts y t@ n n e x .n e t
                                                                  O c o n o m o w o c
                                                                   2 6 2 -5 6 0 -1 0 9 8 W
                                                                                                                      a d ju s te d g r o s s in c o m e is b e tw e e n $ 1 2 5 ,0 0 0 a n d $ 1 3 5 ,0 0 0 f o r in d iv id u a l f ile r s a n d
                                                                J im @ G lo r io s o s ta x .c o m                     b e tw e e n $ 2 5 0 ,0 0 0 a n d $ 2 6 0 ,0 0 0 f o r jo in t f ile r s .
                                                                                                                                   IR S a ls o a le rte d ta x p a y e rs th a t th e v e h ic le m u s t b e p u rc h a s e d a fte r F e b . 1 6 ,
                                                     R e g io n 2                                                       2 0 0 9 , a n d b e fo re J a n . 1 , 2 0 1 0 , to q u a lify fo r th e d e d u c tio n .
S te v e B ro k is h                 '1 1                       B a rb a ra S to c k h a u s e n          '1 1
                                                                                                                                   T h e s p e c ia l d e d u c tio n is a v a ila b le re g a rd le s s o f w h e th e r ta x p a y e r ite m iz e s
 L o d i                                                         P la tte v ille                                         d e d u c tio n s o n th e ir re tu rn . T h e IR S re m in d e d ta x p a y e rs th e d e d u c tio n m a y n o t b e
                                                                                                                          ta k e n o n 2 0 0 8 ta x re tu rn s .
  6 0 8 -5 9 2 -7 4 4 1          W                                6 0 8 -3 4 8 -7 7 6 6 W
s b r o k is h c p a @ c h a r te r in te r n e t.c o m         b s to c k h @ a o l.c o m




                                                     R e g io n 3
                                                                                                                  W IS C O N S IN S A L E S A N D U S E T A X T R E A T M E N T
                                                                                                                        O F C O M P U T E R S O F T W A R E C H A N G E S
                                                                                                                                      B e g in n in g M a rc h 6 , 2 0 0 9 , W is c o n s in s a le s a n d u s e ta x e s w ill a p p ly to a ll
 J o y c e L e V o y '1 0                                        P a tti H a         rris     '1 0
  S tra tfo rd                                                    P r e s id e     n t
   7 1 5 -3 8 7 -1 7 8 2 W
 D a ta flo w - J M L @ tz n e t.c o m
                                                                   T h re e L
                                                                    7 1 5 -4 7 7
                                                                                    a k e s
                                                                                     -2 6 1 1 W
                                                                                                                 " p re w ritte n c o m p u te r s o ftw a re " s o ld o r u s e d in W is c o n s in . T h e d e fin itio n o f
                                                                 S is la k e 2 @ h o tm a il.c o m                ta n g ib le p e rs o n a l p ro p e rty is a m e n d e d to in c lu d e p re w ritte n c o m p u te r s o ftw a re ,
                                                                                                                  re g a rd le s s o f h o w it is d e liv e re d to th e p u rc h a s e r. U n d e r p rio r la w , ta n g ib le
                                                     R e g io n 4                                                 p e rs o n a l p ro p e rty in c lu d e d c o m p u te r p ro g ra m s e x c e p t c u s to m c o m p u te r p ro g ra m s .
J e a n M a rie H in d s                    '0 9                A n n e C a se y        '1 0                                           A s a r e s u l t o f t h e s e c h a n g e s , t h e e f f e c t o f t h e W i s c o n s i n S u p r e m e C o u r t 's
 V ic e -P r e s id e n t
  A p p le to n
                                                                 F re m o n t
                                                                  9 2 0 -4 4 6 -3 5 0 6 W                          d e c is io n in th e c a s e o f W is c o n s in D e p a r tm e n t o f R e v e n u e v s . M e n a s h a C o r p o r a tio n
   9 2 0 -2 0 2 -3 4 5 9 W
jh in d s @ n e w .r r .c o m
                                                                a c a s e y @ p itn e t.n e t
                                                                                                                                 (N o . 2 0 0 4 A P 3 2 3 9 , J u ly 1 1 , 2 0 0 8 ), o n s im ila r tra n s a c tio n s o c c u rrin g o n o r a fte r
                                                                                                                                 M a rc h 6 , 2 0 0 9 is re v e rs e d . In th e M e n a s h a d e c is io n , th e W is c o n s in S u p re m e C o u rt
                                                                                                                      u p h e ld th e ru lin g o f th e W is c o n s in C o u rt o f A p p e a ls th a t th e W is c o n s in T a x
                                                     R e g io n 5
                                                                                                                       A p p e a ls C o m m is s io n p ro p e rly d e te rm in e d th a t s o ftw a re m o d u le s p u rc h a s e d b y
M a rle n e D u n n -T ill
 S e c r e ta r y
                                                   '1 0           M a r k M i l l e r '0 9                              M e n a s h a C o rp o ra tio n c o n s titu te d " c u s to m c o m p u te r p ro g ra m s " a n d w e re n o t
                                                                                                                         s u b je c t to s a le s o r u s e ta x e s , w h e re th e s o ftw a re m o d u le s p u rc h a s e d c o u ld n o t b e
                                                                   S h e b o y g a n
  N e e n a h                                                       9 2 0 -4 5 7 -1 2 2 7 W
   9 2 0 -7 2 7 -1 0 4 0 W
d u n n till@ k c ie .c o m
                                                                  m jm il@ c h a r te r .n e t
                                                                                                                          u s e d b y M e n a s h a C o rp o ra tio n w ith o u t a s u b s ta n tia l a m o u n t o f re s o u rc e s , tim e a n d
                                                                                                                           e ffo rt to m a k e th e m u s a b le to M e n a s h a C o rp o ra tio n . T h e re fo re e ffe c tiv e M a rc h 6 ,
                                                                                                                            2 0 0 9 a n d th e r e a f te r , th e s a le o r p u r c h a s e o f " p r e w r itte n c o m p u te r s o f tw a r e ,"
                                                     R e g io n 6
                                                                                                                             re g a rd le s s o f h o w it is d e liv e re d to th e p u rc h a s e r, is s u b je c t to W is c o n s in s a le s o r
M ic h e lle G ro s s
 G e rm a n to w n
                                         '1 1                   J u lie W a llo c k                '0 9                      u s e ta x a s a s a le o r p u rc h a s e o f ta n g ib le p e rs o n a l p ro p e rty , u n le s s a n e x e m p tio n
                                                                                                                              a p p lie s ( e .g ., th e p u r c h a s e r is e x e m p t f r o m p a y in g W is c o n s in s a le s a n d u s e ta x e s ) .
                                                                 T r e a su r e r
  2 6 2 -2 5 5 -1 6 0 0 W                                         W a te rto w n
                                                                                                                                        D e ta ile d in fo rm a tio n re g a rd in g h o w th e la w c h a n g e a ffe c ts th e ta x tre a tm e n t o f
m g r o s s @ g r o s s ta x s e r v ic e .c o m                   9 2 0 -2 6 1 -6 2 8 6       W
                                                                c h ic k c a n c o u n t@ h o tm a il.c o m
                                                                                                                               s a le s o f c o m p u te r s o ftw a re a n d c o m p u te r s o ftw a re m a in te n a n c e c o n tra c ts is
                                                                                                                                a v a i l a b l e o n t h e W i s c o n s i n D e p a r t m e n t o f R e v e n u e 's w e b s i t e a t :
                                       N e w s le tte       r C o o r d in a to r                                   w w w .r e v e n u e .w i.g o v /is e /s a le s /0 9 - 1 .p d f a n d
                                        B a rb a ra S
                                         E d g e rto n
                                                            te p o n k u s
                                                                                                                     w w w .r e v e n u e .w i.g o v /ta x p r o /n e w s /0 9 0 3 1 6 a .p d f.
                                          6 0 8 -8 8 4 -6    4 3 6 W
                                      6 0 8 -8 8 4 -4       3 2 0 F a x
                                      ta x ld y @ c e n tu r y te l.n e t


T h e in fo r          m a tio n p u b lis h e d in W is c o n s in T a x
 R e p o r t is          b e lie v e d to b e a c c u r a te a n d a u th o r ita tiv e .
  In d e p e n d        e n t r e s e a r c h is e n c o u r a g e d b e fo r e
  a p p lic a tio         n .
                                               W IS C O N S IN 5 2 9 C O L L E G E S A V IN G S P L A N S :
                                                    A D V A N T A G E S , B E N E F IT S A N D M O R E
                                                                                   P r e p a r e d b y S h a n e M a r tw ic k o f W e lls F a r g o
                     A s a ta x p re p a re r, y o u h a v e u n d o u b te d ly fie ld e d q u e s tio n s re g a rd in g 5 2 9 p la n s o r w o rk e d w ith c lie n ts w h o h a v e
     in v e s tm e n ts in th e s e p la n s . C o lle g e S a v in g s P la n s re m a in a p o p u la r o p tio n fo r fa m ilie s s a v in g fo r h ig h e r e d u c a tio n
     e x p e n s e s . T h e y a re a ls o a u n iq u e in v e s tm e n t fo r ta x p a y e rs lo o k in g to m in im iz e th e ir ta x b ill. C re a te d b y th e IR S in 1 9 9 6 ,
      th e s e s ta te -s p o n s o re d S e c tio n 5 2 9 p la n s w e re d e s ig n e d to h e lp fa m ilie s s e t a s id e fu n d s fo r fu tu re c o lle g e c o s ts .
                   A fe w k e y b e n e fits a n d g u id e lin e s a c ro s s 5 2 9 p la n s :
                         --A c c o u n ts g ro w ta x -d e fe rre d a n d w ill b e b o th F e d e ra l a n d s ta te ta x -fre e if u s e d fo r q u a lifie d e x p e n s e s a t a n
                           e lig ib le in s titu tio n . Q u a lifie d e x p e n s e s in c lu d e tu itio n , fe e s , b o o k s , s u p p lie s , a n d re q u ire d e q u ip m e n t. R o o m
                            a n d b o a rd is q u a lifie d fo r b e n e fic ia rie s e n ro lle d a t le a s t h a lf-tim e .
                         --N e w fo r th is y e a r, q u a lifie d e x p e n s e s a ls o in c lu d e th e p u rc h a s e o f c o m p u te r te c h n o lo g y , e q u ip m e n t, o r
                                In te rn e t a c c e s s a n d re la te d s e rv ic e s p a id fo r o r in c u rre d in 2 0 0 9 o r 2 0 1 0 , if s u c h te c h n o lo g y , e q u ip m e n t, o r
                              s e rv ic e s a re to b e u s e d b y th e b e n e fic ia ry a n d th e ir fa m ily d u rin g a n y o f th e y e a rs th e b e n e fic ia ry is e n ro lle d
                               in s c h o o l.
                         --E lig ib le e d u c a tio n a l in s titu tio n s a re a n y s c h o o ls o f h ig h e r e d u c a tio n a c ro s s th e c o u n try , o r e v e n a b ro a d , th a t
                               a r e e lig ib le to p a r tic ip a te in a s tu d e n t a id p r o g r a m a d m in is te r e d b y th e U .S . D e p a r tm e n t o f E d u c a tio n . T h is
                              in c lu d e s v irtu a lly a ll a c c re d ite d p u b lic , n o n p ro fit, a n d p ro p rie ta ry p o s ts e c o n d a ry in s titu tio n s .
                T h e re c a n b e s e v e ra l a d v a n ta g e s w ith 5 2 9 s fo r p e o p le lo o k in g fo r e s ta te -p la n n in g s o lu tio n s . C o n trib u tio n s m a d e to a
5 2 9 a c c o u n t a re a c o m p le te d g ift a n d c o n s id e re d re m o v e d fro m th e c o n trib u to rs e s ta te s u b je c t to th e a n n u a l g ift lim it o f
 $ 1 3 ,0 0 0 ( $ 2 6 ,0 0 0 f o r m a r r ie d c o u p le s ) . A c o n tr ib u to r c a n a ls o g if t u p to $ 6 5 ,0 0 0 ( $ 1 3 0 ,0 0 0 f o r m a r r ie d c o u p le s ) in o n e
  y e a r w h ile a v o id in g fe d e ra l g ift ta x if th e c o n trib u tio n is p ro ra te d o v e r a fiv e -y e a r p e rio d . A G ift T a x R e tu rn , F o rm 7 0 9 ,
   s h o u ld b e file d to re p o rt a p ro ra te d c o n trib u tio n .
                 W i s c o n s i n 's 5 2 9 p l a n s , t h e E d V e s t S M a n d t o m o r r o w 's s c h o l a r ® p l a n s a r e b o t h m a n a g e d b y W e l l s F a r g o F u n d s
      M a n a g e m e n t. In a d d itio n to ta x -d e fe rre d a n d ta x -fre e g ro w th p o te n tia l, a n d e s ta te a n d g ift b e n e fits , th e s e p la n s o ffe r a n
       u p f r o n t d e d u c tio n f r o m W is c o n s in s ta te ta x a b le in c o m e o f u p to $ 3 ,0 0 0 p e r e lig ib le b e n e f ic ia r y p e r y e a r . T h e r e a r e n o
         in c o m e lim its fo r c la im in g th is d e d u c tio n a n d it is a v a ila b le fo r c o n trib u tio n s m a d e b y p a re n ts w h o c la im th e ir c h ild a s a
         d e p e n d e n t, a s w e ll a s g ra n d p a re n ts , g re a t-g ra n d p a re n ts , a n d a u n ts a n d u n c le s . T h e d e d u c tio n is a ls o a v a ila b le to a n
          in v e s to r fo r th e ir o w n e d u c a tio n a c c o u n t. T h e d e d u c tio n is ta k e n o n F o rm 1 , lin e 1 1 u n d e r O th e r S u b tra c tio n s , C o d e 1 4 . A
          s e p a ra te ta x fo rm is n o t g e n e ra te d fo r c o n trib u tio n s to a 5 2 9 p la n , s o c lie n ts s h o u ld u s e th e ir a c c o u n t s ta te m e n t c o n firm in g
        th e ir c o n trib u tio n s . T h e a n n u a l ta x d e a d lin e fo r 5 2 9 c o n trib u tio n s is D e c e m b e r 3 1 .
                    E d V e s t i s W i s c o n s i n 's o f f i c i a l 5 2 9 c o l l e g e s a v i n g s p l a n , a n d i s a v a i l a b l e d i r e c t l y t h r o u g h W e l l s F a r g o a n d t h r o u g h
        f i n a n c i a l a d v is o r s . T h e t o m o r r o w 's s c h o l a r p l a n i s s o l d t h r o u g h f in a n c i a l a d v i s o r s o n l y . B o t h p l a n s a r e a v a i l a b le
    n a tio n w id e , th o u g h s ta te ta x b e n e fits w ill v a ry .
                  F o r m o r e in f o r m a tio n , v is it w w w .E d V e s t.c o m o r w w w .to m o r r o w s s c h o la r .c o m , o r c a ll 1 - 8 0 0 - 2 2 2 - 8 2 2 2 .


                                             S E L F -R E P O R T E D                                  U N D E R P A Y M E N T IN T E R E S T
                 T a x p a y e rs c a n s e lf-re p o rt u n d e rp    a y m     e n t in te   re st (U       P I) o n th    e ir    W is c o       n s in    in c o    m e ta      x re tu     rn . W h       e n th e re tu rn        is
  p r        o c e s s e d , d e p a rtm e n t s y s te m s a ls o    c a lc    u la te a n     y U P I      th a t m a y     b e      o w e d .     T o a    v o id       se n d   in g a d      ju s tm e     n t n o tic e s fo r     s m a ll
 a m            o u n ts b e c a u s e o u r s y s te m c a lc u la     te d   m o re o r        le s s U   P I th a n w       a s    s e lf-re    p o rte     d , th     e d e p     a rtm e    n t h a s    a U P I to le ra n       c e . If
se           lf-re p o rte d U P I is le s s th a n $ 2 0 , w           e w     ill a d ju s   t th e U      P I to z e r   o . (    In o th e        r w o    rd s,     ta x p a    y e rs d   o n o t h        a v e to s e lf-re     p o rt U P I
u n           d e r $ 2 0 .)
                 If th e a m o u n t o f U P I o w e d is $ 2 0        o r m o re a n d o u r s y s te m c a lc u la te s a d iffe re n t a m o u n t th a n w h a t w a s s e lf-re p o rte d , a
n o            tic e m a y o r m a y n o t b e s e n t to th e         ta x p a y e r d e p e n d in g o n to le ra n c e s o n o th e r lin e s o f th e in c o m e ta x re tu rn .


                                            S T R E A M L IN E D                               S A L E S             A N D               U S E                T A X           P R O J E C T
                 E ffe c tiv e O c to b e r 1 , 2 0 0 9          , W is c o n s in h a s p a s s e d th e la w c h a n g e s n e e                      d e d to c o m p ly w ith th e re q u ire m e n ts o f th e
S            tre a m lin e d S a le s a n d U s e T            a x A g re e m e n t. T h e D e p a rtm e n t h a s s e t u p a                               w e b p a g e to p ro v id e in fo rm a tio n a n d lin k s
        s   p e c ific a lly re la te d to th e S tr          e a m lin e d S a le s T a x P r o je c t a t h ttp : //w w w .r e                          v e n u e .w i.g o v /s s tp /in d e x .h tm l.
                Y o u m a y a c c e s s th e S tre a m            lin e d S a le s a n d U s e T a x p a g e d ire c tly fro m th                          e D e p a rtm e n ts h o m e p a g e a t
    w        w w .r e v e n u e .w i.g o v , o r f r o m       its S a le s a n d U s e T a x p a g e a t h ttp : //w w w .r e v e                       n u e .w i.g o v /h tm l/s a le s .h tm l.
                 If y o u h a v e q u e s tio n s , p le a   s e c a ll th e P ra c titio n e r O n ly L in e a t 6 0 8 -2 6 1 -5                           1 9 9 o r e m a il to
    D         O R ta x p r a c titio n e r s @ r e v e n u      e .w i.g o v .
                                               M ID W E S T E R N                          D IS A S T E R                    L E G IS L A T IO N
                                                                                   K e r s tin L a n s e r , IR S L ia is o n

 1 ) E d u c a tio n C r e d its a n d O n -lin e C o u r s e s - W e h a v e b e e n a d v is e d th a t o n -lin e c o u rs e s c a n b e u s e d w h e n c o m p u tin g th e
      e d u c a tio n c re d its . O f c o u rs e , s tu d e n ts d o n e e d to m e e t a ll th e o th e r re q u ire m e n ts to c la im th e c re d it.
  2 ) O n -lin e C o u r s e s a n d th e E x p a n d e d D e fin itio n W h ic h I n c lu d e s R o o m a n d B o a r d - B e c a u s e th e o n -lin e c o u rs e s
              q u a lify fo r th e c re d it, u n d e r th e e x p a n d e d d e fin itio n ro o m a n d b o a rd c a n a ls o b e u s e d in th e c o m p u ta tio n . I s e n t a n e -m a il
               o n F e b ru a ry 2 4 e x p la in in g th e lim ita tio n s fo r ro o m a n d b o a rd .
                (If y o u d id n o t re c e iv e th e e -m a il fro m K e rs tin , s h e re p o rte d th a t th e a m o u n ts th a t m a y b e c o n s id e re d a s ro o m a n d b o a rd
                w e re :    A . th e a c tu a l ro o m a n d b o a rd if liv in g o n c a m p u s .
                             B . $ 1 5 0 0 p e r y e a r if liv in g a t h o m e ,
                              C . $ 2 5 0 0 p e r y e a r if liv in g in a n a p a r tm e n t.)
   3 ) N o t T o o G o o d to B e T r u e - W e c o n tin u e to g e t q u e s tio n s a b o u t th e e d u c a tio n c re d its ; s o m e p e o p le s till th in k th e y a re
to o g o o d to b e tru e . A s lo n g a s th e s tu d e n t a tte n d s a n e lig ib le e d u c a tio n a l in s titu tio n in a d e s ig n a te d M id w e s te rn d is a s te r
c o u n ty a n d m e e ts th e o th e r q u a lific a tio n s fo r a n e d u c a tio n c re d it, h e /s h e w ill q u a lify fo r th e c re d it. It d o e s n o t m a tte r th a t
       th e y w e re n o t p h y s ic a lly o n c a m p u s w h e n th e flo o d s h it n o r d o e s it m a tte r th a t th e y g ra d u a te d in M a y .
    4 ) S u b m is s io n I s s u e s E a rlie r in th e filin g s e a s o n th e re w e re s o m e p ro c e s s in g p ro b le m s w ith M id w e s te rn d is a s te r re tu rn s
      in v o lv in g th e e d u c a tio n c re d its , th e e a rn e d in c o m e c re d it, a n d th e a d d itio n a l c h ild ta x c re d it. (R e m e m b e r th a t th e re is a
       p ro v is io n in th e d is a s te r le g is la tio n th a t a llo w s ta x p a y e rs to u s e th e ir 2 0 0 7 e a rn e d in c o m e to c o m p u te th e ir 2 0 0 8 E IC a n d
           A d d itio n a l C h ild T a x C r e d it if it is m o r e a d v a n ta g e o u s .) A p p a r e n tly th e I R S im p r o p e r ly p r o c e s s e d s o m e r e tu r n s w ith th e s e
        c re d its a n d th e e d u c a tio n c re d its a n d ta x p a y e rs re c e iv e d s m a lle r re fu n d s th a n a n tic ip a te d . If th e re tu rn s w e re file d
         e le c tro n ic a lly , th e IR S w ill id e n tify th e re tu rn s a n d c o rre c t th e a c c o u n ts a n d is s u e a n y a d d itio n a l re fu n d s b y th e w e e k
          e n d in g M a rc h 2 1 , 2 0 0 9 . If th e re tu rn w a s file d o n p a p e r, th e n th e ta x p a y e r m u s t c a ll th e to ll-fre e n u m b e r a t 1 -8 0 0 -8 2 9 -
            1 0 4 0 to s e lf-id e n tify o r if a s a p re p a re r y o u h a v e P O A y o u c a n c a ll th e P ra c titio n e r P rio rity S e rv ic e (P P S ) a t 8 6 6 -8 6 0 -
                 4 2 5 9 .
     5 ) P u b lic a tio n 4 4 9 2 B , I n fo r m a tio n fo r A ffe c te d T a x p a y e r s in th e M id w e s te r n D is a s te r A r e a s - T h is is y o u r b e s t
             s o u r c e o f in f o r m a tio n f o r d is a s te r p r o v is io n s . I e - m a ile d it to y o u o n J a n u a r y 2 3 . I t is a ls o a v a ila b le a t I R S .g o v . T a b le 1 is
              im p o rta n t to u s e in d e te rm in in g if a n e d u c a tio n a l in s titu tio n q u a lifie s fo r th e e x p a n d e d e d u c a tio n c re d it.


     F IR S T $ 2 ,4 0 0 O F U N E M P L O Y M E N T B E N E F IT S                                                                               T A X         F R E E           F O R          2 0 0 9
                                                                                        IR -2 0 0 9 -2 9 , M a rc h 2 6 , 2 0 0 9
                    A ll o r p a rt o f u n e m p lo y m e n t b e n e fits re c e iv e d in 2 0 0 9 w ill b e ta x fre e fo r m a n y u n e m p lo y e d w o rk e rs , a c c o rd in g to th e
           In te rn a l R e v e n u e S e rv ic e .
                     T h is m o r n in g w e le a r n e d th a t a r e c o r d 5 .6 m illio n p e o p le w e r e r e c e iv in g u n e m p lo y m e n t b e n e f its in th e m id d le o f
           M a rc h . T h is u n d e rs c o re s th e n e e d fo r th e re lie f p ro v id e d b y th e A m e ric a n R e c o v e ry a n d R e in v e s tm e n t A c t, w h ic h
            in c lu d e s m a k in g th e f ir s t $ 2 ,4 0 0 o f u n e m p lo y m e n t in s u r a n c e e x e m p t f r o m ta x , s a id I R S C o m m is s io n e r D o u g S h u lm a n . I
     u rg e a ll u n e m p lo y e d w o rk e rs to ta k e th is s p e c ia l ta x b re a k in to a c c o u n t a s th e y p la n th e ir ta x w ith h o ld in g a n d q u a rte rly
      e s tim a te d ta x p a y m e n ts fo r th e y e a r. T h is c h a n g e o ffe rs a h e lp in g h a n d to m illio n s o f A m e ric a n s w h o a re o u t o f w o rk a n d
       s tru g g lin g to m a k e e n d s m e e t.
                  U n d e r th e A m e ric a n R e c o v e ry a n d R e in v e s tm e n t A c t, e n a c te d la s t m o n th , e v e ry p e rs o n w h o re c e iv e s u n e m p lo y m e n t
        b e n e f its d u r in g 2 0 0 9 is e lig ib le to e x c lu d e th e f ir s t $ 2 ,4 0 0 o f th e s e b e n e f its w h e n th e y f ile th e ir ta x r e tu r n n e x t y e a r . F o r a
         m a rrie d c o u p le , th e e x c lu s io n a p p lie s to e a c h s p o u s e , s e p a ra te ly . T h u s , if b o th s p o u s e s re c e iv e u n e m p lo y m e n t b e n e fits
          d u r i n g 2 0 0 9 , e a c h m a y e x c l u d e f r o m i n c o m e t h e f i r s t $ 2 , 4 0 0 o f b e n e f i t s t h e y r e c e i v e . T h e n e w l a w d o e s n 't a f f e c t t h e r e t u r n
           ta x p a y e rs a re fillin g o u t n o w . U n e m p lo y m e n t b e n e fits re c e iv e d in 2 0 0 8 a n d p rio r y e a rs re m a in fu lly ta x a b le .
                   U n e m p lo y e d w o rk e rs c a n c h o o s e to h a v e in c o m e ta x w ith h e ld fro m th e ir u n e m p lo y m e n t b e n e fit p a y m e n ts .
W ith h o ld in g o n th e s e p a y m e n ts is v o lu n ta ry . H o w e v e r, c h o o s in g th is o p tio n m a y h e lp a v o id a s u rp ris e y e a r-e n d ta x b ill o r
  a p o s s ib le p e n a lty fo r h a v in g p a id to o little ta x d u rin g th e y e a r. T h o s e w h o c h o o s e th is o p tio n w ill h a v e a fla t 1 0 p e rc e n t
   ta x w ith h e ld fro m th e ir b e n e fits .
                 U n e m p lo y e d w o r k e r s w h o e x p e c t to r e c e iv e m o r e th a n $ 2 ,4 0 0 in b e n e f its th is y e a r s h o u ld c o n s id e r h a v in g ta x w ith h e ld
     fro m th e ir b e n e fit p a y m e n ts in e x c e s s o f th a t a m o u n t. T h o s e u n e m p lo y e d w o rk e rs w h o h a v e a lre a d y c h o s e n to h a v e ta x
   ta k e n o u t o f th e ir b e n e f its , s h o u ld c o n s id e r th e $ 2 ,4 0 0 e x c lu s io n in d e te r m in in g w h e th e r to c o n tin u e to h a v e ta x w ith h e ld .
   U s e F o rm W -4 V , V o lu n ta ry W ith h o ld in g R e q u e s t, o r th e e q u iv a le n t fo rm p ro v id e d b y th e p a y e r to re q u e s t w ith h o ld in g to
 b e g in o r e n d . F o r m W - 4 V is a ls o a v a ila b le o n I R S .g o v o r b y c a llin g th e I R S to ll- f r e e a t 1 - 8 0 0 - T A X - F O R M ( 8 2 9 -
    3 6 7 6 ).
     2 0 0 8 W IS C O N S IN                                           T A X           B E N E F IT S              F O R                       M E D IC A L C A R E       IN S U R A N C E
                   C e rta in p e rs o n s m a y c la im a s u b tra c tio n o n th e ir 2 0 0 8 W is c o n s in in c o m e ta x re tu rn s fo r th e a m o u n t p a id fo r m e d ic a l
 c a re in s u ra n c e .
                    " M e d ic a l c a re in s u ra n c e " m e a n s a m e d ic a l c a re in s u ra n c e p o lic y th a t c o v e rs y o u , y o u r s p o u s e , a n d d e p e n d e n ts a n d th a t
  p ro v id e s s u rg ic a l, m e d ic a l, h o s p ita l, m a jo r m e d ic a l, o r o th e r h e a lth s e rv ic e c o v e ra g e .
                     A p e rs o n w h o is e m p lo y e d a n d w h o s e e m p lo y e r d o e s n o t p a y a n y p a rt o f th e c o s t o f th e e m p lo y e e s m e d ic a l c a re
   in s u ra n c e m a y s u b tra c t 1 0 0 % o f th e a m o u n t p a id fo r th e in s u ra n c e .
   A p e rs o n w h o is e m p lo y e d a n d w h o s e e m p lo y e r p a y s a n y a m o u n t to w a rd th e c o s t o f th e e m p lo y e e s m e d ic a l c a re in s u ra n c e
    m a y s u b tra c t 1 0 % o f th e a m o u n t th a t p e rs o n p a id fo r m e d ic a l c a re in s u ra n c e in 2 0 0 8 . T h is p e rc e n ta g e w ill in c re a s e to 2 5 %
     fo r 2 0 0 9 , 4 5 % fo r 2 0 1 0 , a n d 1 0 0 % fo r 2 0 1 1 .
                      A p e r s o n w h o is n o t s e lf - e m p lo y e d a n d w h o h a s n o e m p lo y e r m a y c la im a s u b tr a c tio n f o r 6 6 .7 % o f th e a m o u n t p a id f o r
     m e d ic a l c a re in s u ra n c e in 2 0 0 8 . T h is p e rc e n ta g e w ill in c re a s e to 1 0 0 % fo r 2 0 0 9 .
                       F o r e m p lo y e e s a n d p e rs o n s w h o h a v e n o e m p lo y e r a n d w h o a re n o t s e lf-e m p lo y e d , th e s u b tra c tio n c a n n o t b e m o re th a n
      th e a m o u n t o f th e p e rs o n s e a rn e d a n d u n e a rn e d in c o m e . (E d ito r n o te : T h is p ro h ib its th e m e d ic a l in s u ra n c e s u b tra c tio n
f r o m c a u s in g a lo s s to s ta r t th e H o m e s te a d C r e d it c a lc u la tio n .)
                   If th e c o s t o f th e m e d ic a l in s u ra n c e is p ro v id e d u n d e r a fle x ib le s p e n d in g a c c o u n t, e m p lo y e e re im b u rs e m e n t a c c o u n t, o r
      s im ila r a rra n g e m e n t, th e e m p lo y e e c a n n o t c la im a s u b tra c tio n fo r th e c o s t o f th a t m e d ic a l c a re in s u ra n c e . T h e c o s t o f th e
       in s u ra n c e h a s b e e n p ro v id e d o n a p re -ta x b a s is a n d s u c h c o s t is a lre a d y s u b tra c te d fro m in c o m e .
       S e lf-e m p lo y e d p e rs o n s m a y a ls o c la im a W is c o n s in s u b tra c tio n fo r 1 0 0 % o f th e a m o u n t p a id fo r th e ir m e d ic a l c a re
        in s u ra n c e . H o w e v e r, th e W is c o n s in s u b tra c tio n m u s t b e re d u c e d b y th e a m o u n t c la im e d o n th e fe d e ra l re tu rn a s a s e lf-
        e m p lo y e d h e a lth in s u ra n c e d e d u c tio n . T h is p re v e n ts a d o u b le d e d u c tio n a s th e fe d e ra l s e lf-e m p lo y e d h e a lth in s u ra n c e
         d e d u c tio n is c a rrie d o v e r to th e W is c o n s in re tu rn . T h e re fo re , if a s e lf-e m p lo y e d p e rs o n c la im s th e e n tire c o s t o f th e
          m e d ic a l c a re in s u ra n c e o n th e fe d e ra l re tu rn , n o fu rth e r s u b tra c tio n is a llo w e d fo r W is c o n s in .
                        F o r s e lf-e m p lo y e d p e rs o n s , th e W is c o n s in s u b tra c tio n fo r m e d ic a l c a re in s u ra n c e is lim ite d to th e n e t e a rn in g s fro m th e
           tra d e o r b u s in e s s ta x a b le to W is c o n s in .
                         T o p re v e n t a d o u b le b e n e fit, th e a m o u n t o f th e W is c o n s in s u b tra c tio n fo r m e d ic a l c a re in s u ra n c e c a n n o t b e u s e d w h e n
           c o m p u tin g th e W is c o n s in ite m iz e d d e d u c tio n c re d it. (E d ito r n o te : B e s u re to c a lc u la te h o w m u c h o f th e 7 ½ % flo o r h a s
             b e e n u s e d b y th e m e d ic a l c a r e a n d lo n g te r m c a r e in s u r a n c e b e f o r e c o m p u tin g th e ite m iz e d d e d u c tio n c r e d it.)
                          S e lf-e m p lo y e d p e rs o n s m u s t file W is c o n s in F o rm 1 (lo n g fo rm ) o r F o rm 1 N P R (re tu rn fo r n o n re s id e n ts a n d p a rt-y e a r
            re s id e n ts ) w h e n c la im in g a s u b tra c tio n fo r m e d ic a l c a re in s u ra n c e . P e rs o n s w h o a re e m p lo y e e s o r w h o h a v e n o e m p lo y e r
            m a y c la im th e s u b tra c tio n o n F o rm 1 A , 1 , o r 1 N P R .

                      H A V E             Y O U                  O R          Y O U R           C L IE N T R E C E IV E D                               A N   IR S    N O T IC E ?
     U W - W h i t e w a t e r 's L         o w In c o m e              T a x p a y e r C lin ic c a n h e lp y o u fig u re o u t w h a t th e n o tic e m e a n s . In a d d itio n , w e
p ro v id e ta x p a y e rs w ith            F R E E ta x a            s s is ta n c e fo r:
             E a rn e d In c o m e              C re d it C o n         tro v e rs ie s                   F ilin g s ta tu s a n d D e p e n d e n ts
              IR S A u d its a n d               A p p e a ls                                             IR S E x a m in a tio n N o tic e s
              IR S C o lle c tio n             N o tic e s
 T o q u a lify fo r a s s is ta n c          e : F a m ily            s iz e                                In c o m e C e ilin g
                                                             1                                                     $ 2 6       , 0 0       0
                                                             2                                                      $ 3 5       , 0 0      0
                                                             3                                                       $ 4 4       , 0 0     0
                                                             4                                                        $ 5 3       , 0 0    0
                                                             5                                                         $ 6 2       , 0 0   0

      S c h e d    u le a n a p p o      in tm    e n t    b y P h o n e          : 2 6 2 - 4 7 2 - 1 2 9 3 ( T o ll- f r e e 8 7 7 - U W W - L I T C 8 9 9 - 5 4 8 2 ) b y E - m a il: litc @ u w w .e d u
 o r o n th e     ir W e b s ite :      w w w      .u w     w .e d u /c o        b e /litc .
       U W -W        h ite w a te r   d o e s      n o t      a s s is t in     a n y c rim in a l ta x m a tte rs o r a n y ta x re tu rn p re p a ra tio n . T h e L IT C d o e s n o t a n s w e r
a n y ta x q      u e s tio n s o v    e r th    e p h       o n e . A ll          in fo rm a tio n w ill re m a in c o n fid e n tia l. H o w e v e r, it is n o t p riv ile g e d .

     E d ito r n o te : T h is fly e r w a s p r o v id e d b y th e U W W d ir e c to r o f th e L o w In c o m e T a x p a y e r C lin ic . T h is m a y b e a n o p tio n
if o n e o f y o u r c lie n ts o r s o m e o n e w h o c o m e s in to a s k fo r h e lp c a n n o t a ffo r d to p a y fo r a s s is ta n c e .
                                                                     D O R           U N V E IL S                  M Y T A X                 A C C O U N T
                               In F e b ru a ry 2 0 0 9 , th e W is c o n s in D e p a rtm e n t o f R e v e n u e u n v e ile d a n e w o n -lin e s e rv ic e , k n o w n a s M y T a x A c c o u n t, fo r
    b       u s in e s s ta x file rs . T h is s e rv ic e w ill e x p a n d th e fu n c tio n a lity a v a ila b le fo r b u s in e s s ta x file rs a n d th e ir re p re s e n ta tiv e s to in te ra                                 c t
    w        ith th e D e p a rtm e n t o f R e v e n u e (D O R ).
    W           h a t w ill M y T a x A c c o u n t a llo w ta x p a y e r s o r th e ir r e p r e s e n ta tiv e s to d o o n -lin e ?
                         - E le c tro n ic a lly file o rig in a l o r a m e n d e d ta x re tu rn s a n d m a k e p a y m e n ts fo r th e fo llo w in g ta x p ro g ra m s : s a le s a n d u s e
                                               ta x , p re m ie r re s o rt a re a ta x , lo c a l e x p o s itio n ta x , re n ta l v e h ic le fe e , a n d w ith h o ld in g ta x .
                          - S e e th e h is to ry o f th e s e s a m e ta x a c c o u n ts , s u c h a s re tu rn s file d a n d p a y m e n ts m a d e , re g a rd le s s o f filin g o r p a y m e n t
                                                m e th o d .
                               - R e v ie w th e in fo rm a tio n o n file , s u c h a s n a m e , a d d re s s , o r e -m a il a d d re s s , a n d s u b m it re q u e s ts to u p d a te th a t in fo rm a tio n .
                                - V ie w a n d p rin t c o p ie s o f s e le c te d n o tic e s a n d c o rre s p o n d e n c e p re v io u s ly s e n t b y D O R .
                                 - In itia te c e rta in k in d s o f re q u e s ts , s u c h a s re q u e s tin g a n e x te n s io n o f tim e to file a re tu rn o r a p p ly in g fo r a n in s ta llm e n t
                                                 p a y m e n t a g re e m e n t.
                                  - A u th o riz e th e ir ta x p ra c titio n e rs to ta k e th e s e a c tio n s fo r th e m .
        H     o w c a n ta x p a y e r s s ig n u p fo r M y T a x A c c o u n t a n d a u th o r iz e th e ir r e p r e s e n ta tiv e to a c t fo r th e m ?
                                   - T h e re g is tra tio n p ro c e s s , in c lu d in g a u th o riz in g a re p re s e n ta tiv e , c a n b e c o m p le te d e n tire ly o n -lin e .
                                    - T h e ta x p a y e r m u s t re g is te r firs t b y c lic k in g o n th e " R e g is te r" b u tto n fo r M y T a x A c c o u n t o n D O R ´s w e b p a g e ,
                                            w w w .r e v e n u e .w i.g o v , a n d f o llo w in g th e o n lin e in s tr u c tio n s .
                                     - T h e ta x p a y e r w ill n e e d to h a v e th e fo llo w in g in fo rm a tio n a v a ila b le to re g is te r fo r M y T a x A c c o u n t:
                                                        - T h e le g a l n a m e u n d e r w h ic h th e b u s in e s s is re g is te re d ,
                                                         - O n e o f th re e id e n tific a tio n n u m b e rs fo r th e a c c o u n t, e ith e r th e W is c o n s in T a x N u m b e r (1 0 d ig its ), th e F e d e ra l
                                                                E m p l o y e r 's I d e n t i f i c a t i o n N u m b e r o r t h e S o c i a l S e c u r i t y N u m b e r ,
                                                          - A n e -m a il a d d re s s ,
                                                           - T h e z ip c o d e o f th e a d d re s s th a t th e b u s in e s s is re g is te re d u n d e r, a n d
                                                            - S p e c ific in fo rm a tio n a b o u t th e ta x a c c o u n t fo r w h ic h a c c e s s is b e in g re q u e s te d , in c lu d in g th e W is c o n s in T a x
                                                              A c c o u n t N u m b e r (1 5 d ig its ) a lin e e n try fro m o n e o f th e la s t th re e re tu rn s file d fo r th a t a c c o u n t.
                    - A s p a r t o f t h e r e g i s t r a t i o n p r o c e s s , a n e - m a i l w i l l b e s e n t t o t h e t a x p a y e r 's e - m a i l a d d r e s s c o n t a i n i n g i n f o r m a t i o n
                                             n e e d e d to c o m p le te th e re g is tra tio n p ro c e s s . T h is e -m a il w ill b e s e n t w ith in a fe w m in u te s a fte r th e re g is tra tio n
                                              p ro c e s s is c o m p le te d , a llo w in g th e ta x p a y e r to s ig n in to M y T a x A c c o u n t im m e d ia te ly .
                     - O n c e th e ta x p a y e r h a s re g is te re d fo r M y T a x A c c o u n t, a re p re s e n ta tiv e c a n o b ta in a c c e s s b y g o in g th ro u g h th e
                                           fo llo w in g s te p s :
                                                     - T h e re p re s e n ta tiv e h a s to re g is te r fo r M y T a x A c c o u n t u n d e r h is o r h e r o w n n a m e a n d id e n tific a tio n n u m b e r a n d
                                                               re q u e s t a u th o riz a tio n fo r th e ta x a c c o u n ts o f h is o r h e r c u s to m e r. W ith in a fe w m in u te s , a n e -m a il w ill b e s e n t to
                                                               t h e t a x p a y e r 's e - m a i l a d d r e s s n o t i f y i n g t h e t a x p a y e r t h a t t h e r e q u e s t h a s b e e n m a d e .
                                                      - T h e ta x p a y e r th e n n e e d s to s ig n o n to M y T a x A c c o u n t to a u th o riz e th e th ird p a rty a c c e s s re q u e s t. T h e
                                                                re p re s e n ta tiv e w ill re c e iv e a n e -m a il w ith in m in u te s o f th e c o m p le tio n o f th is a u th o riz a tio n .
                                                       - T h e ta x p a y e r c a n c h o o s e to a u th o riz e th e ir re p re s e n ta tiv e a t o n e o f fo u r le v e ls : V ie w , F ile , P a y , o r F ile a n d P a y .
    W            h a t if I c u r r e n tly u s e D O R ´s S a le s I n te r n e t P r o c e s s (S I P ) to file m y s a le s ta x r e tu r n s ?
                           - Y o u w ill n e e d to tra n s itio n to u s in g M y T a x A c c o u n t o v e r th e n e x t fe w m o n th s . S I P w ill n o lo n g e r b e a v a ila b le
                                                   a fte r J u n e 5 , 2 0 0 9 .
                                      - A lin k w ill b e p ro v id e d o n th e S IP h o m e p a g e to in fo rm a tio n a b o u t th e s te p s y o u m u s t ta k e to tra n s fe r y o u r
                                               re g is tra tio n to M y T a x A c c o u n t.
                              - O n c e y o u h a v e tra n s fe rre d y o u r re g is tra tio n to M y T a x A c c o u n t, y o u w ill b e a b le to ta k e a d v a n ta g e o f th e e x p a n d e d
                                                  fu n c tio n a lity d e s c rib e d a b o v e .
                                       - N o n e w r e g is tr a tio n s to u s e S I P w ill b e a c c e p te d a fte r F e b r u a r y 2 , 2 0 0 9 .
        W         h a t if I u s e D O R ´s E F T r e g is tr a tio n a n d p a y m e n t s y s te m to m a k e m y w ith h o ld in g ta x d e p o s its ?
                                        - Y o u w ill n e e d to tra n s itio n to u s in g M y T a x A c c o u n t o v e r th e n e x t y e a r. Y o u w ill n o lo n g e r b e a b le to m a k e w ith h o ld in                       g
                                                   ta x d e p o s its th r o u g h th e E F T R e g is tr a tio n a n d P a y m e n t S y s te m a fte r D e c e m b e r 3 1 , 2 0 0 9 .
                      - W a tc h fo r in s tru c tio n s o n h o w to re re g is te r o n th e D O R w e b s ite .
                       - N o n e w r e g is tr a tio n s to u s e th e E F T R e g is tr a tio n a n d P a y m e n t S y s te m fo r w ith h o ld in g ta x w ill b e a c c e p te d a fte r
                                                  M a r c h 1 , 2 0 0 9 .
W              h a t a r e th e a d v a n ta g e s o f u s in g M y T a x A c c o u n t?
                        - Y o u c a n e le c tro n ic a lly file a ll o f y o u r b u s in e s s ta x re tu rn s a n d m a k e p a y m e n ts in o n e p la c e , m a in ta in in g o n e re g is tra tio n .
                            - Y o u c a n e -file a n d p a y ta x d u e fo r ta x p ro g ra m s th a t p re v io u s ly d id n o t h a v e o n -lin e o p tio n s (p re m ie r re s o rt a re a ta x , lo c a                       l
                                               e x p o s itio n ta x , a n d re n ta l v e h ic le fe e ).
                             - Y o u c a n v ie w in fo rm a tio n a b o u t a ll re tu rn s a n d p a y m e n ts , ra th e r th a n ju s t th o s e th a t w e re file d th ro u g h a p a rtic u la r m e th o                         d .
                                         - Y o u c a n s e n d e le c tro n ic re q u e s ts to D O R fo r c o m m o n a c tiv itie s , s u c h a s c h a n g in g y o u r a d d re s s , o b ta in in g a n e x te n s io n to
                                           file a re tu rn , in a c tiv a tin g y o u r a c c o u n t, o r re q u e s tin g a n in s ta llm e n t p a y m e n t a g re e m e n t.
                                                      R E M IN D E R S                                         F O R           IN D IV ID U A L IN C O M E                                         T A X         P R E P A R E R S
                      W e h a v e a n u                            m b e r o f d ire c t                d e p o s its b e in     g re tu rn e d to th e d e p a rtm e n t fro              m   th e fin a n c ia l in s titu tio n s . P le a s e m a k e s u re
y                 o u h a v e e n te re d                              th e c o rre c t ro           u tin g n u m b e r            fo r y o u r c lie n ts fin a n c ia l in s titu       tio n a n d y o u r c lie n ts c o rre c t fin a n c ia l a c c o u n t
            n      u m b e r. If y o u h                             a v e e n te re d a n               in c o rre c t ro u      tin g n u m b e r o r a c c o u n t n u m b e r         , th e d e p a rtm e n t w ill h a v e to is s u e a p a p e r
        c       h e c k . T h is p ro c                          e s s c a n ta k e a n                  a d d itio n a l th      re e to fo u r w e e k s to c o m p le te .
                       W e h a v e a n u                            m b e r o f c h e c k             s b e in g re tu rn         e d a s u n d e liv e ra b le b e c a u s e th e          a p a rtm e n t n u m b e r is m is s in g fro m th e
        a        d d re s s . P le a s e m                             a k e s u re th e a             d d re s s is c o m         p le te a n d u p to d a te s o a n y re fu            n d c h e c k c a n b e p ro p e rly d e liv e re d b y th e
    U               n ite d S ta te s P o                         s ta l S e rv ic e .

                                      R E A S O N S                                    F O R            D E L A Y S                   T O       IN D IV ID U A L IN C O M E                                           T A X                R E F U N D S
           R e fu n d s fro                                     m W is c o n             s in re     tu r   n s      file d in th e F e d e ra l/S ta te E L F P ro g ra m w ill u s u a lly b e is s u e d w ith in o n e w e e k if
      d ire c t d e p o s ite                                 d a n d tw o              w e e k     s if       p a   p e r c h e c k . H o w e v e r, c e rta in c o n d itio n s w ill d e la y re fu n d s a n d m a y c h a n g e re fu n d
    a m o u n ts . T h is                                      h a p p e n s w             ith re    fu n    d s      fro m e le c tro n ic a lly file d re tu rn s , a s w e ll a s w ith re fu n d s fro m p a p e r re tu rn s .
     S o m e p o s s ib le                                       re a so n s fo           r re fu    n d      d e    la y s :

                   - T  h e e s tim a te d ta x p a y m e n ts c la im e d o n th e re tu rn d o n o t m a tc h th e e s tim a te d ta                                                                  x p a y m e n ts re c o rd e d o n th e
                               D   e p a rtm e n t o f R e v e n u e s e s tim a te d ta x file . N o te : Y o u c a n re v ie w e s tim a te d ta x                                                     p a y m e n ts o n lin e a t
                       ttp s ://w w 2 .r e v e n u e .w i.g o v /P a y m e n tI n q u ir y /a p p lic a tio n .
                                 h
                    - T  h e ta x p a y e r o r s p o u s e o w e s d e lin q u e n t W is c o n s in ta x e s .
                     - T  h e ta x p a y e r o r s p o u s e o w e s a d e b t to a n o th e r W is c o n s in s ta te a g e n c y .
                      - T  h e ta x p a y e r o r s p o u s e o w e s a d e b t to c o u n tie s o r m u n ic ip a litie s in W is c o n s in .
                       - T  h e ta x p a y e r o r s p o u s e o w e s a d e b t to a trib e in W is c o n s in .
                        - T  h e ta x p a y e r o r s p o u s e o w e s a d e b t to th e IR S .
                         - T  h e p ro p e r H o m e s te a d C re d it a tta c h m e n ts w e re n o t s u b m itte d tim e ly w ith th e F                                                            o rm     W -R A .
                          - E  a rn e d In c o m e C re d it (E IC ) w a s c la im e d b u t th e E IC -A is n o t c o m p le te d .
                           - T  h e re fu n d a m o u n t is a d ju s te d w h e n th e e le c tro n ic re tu rn is p ro c e s s e d .
                            - T  h e re tu rn a c k n o w le d g m e n t c o n ta in e d o n e o r m o re e rro r c o d e s .
                             - T  h e re tu rn m u s t b e re v ie w e d b e fo re th e re fu n d c a n b e is s u e d . M a n y re tu rn s w ith                                                          E IC a n d h o m e s te a d c re d it c la im s a re
                      re v ie w e d fo r c o m p le te n e s s a n d a c c u ra c y .
                   - A p a p e r c h e c k w ill b e is s u e d if d ire c t d e p o s it is n o t p o s s ib le .

                                            W         I N A T P S p r in g C o n fe r e n c e R e g is tr a tio n F o r m                                                                                      - J u n e 1 2 , 2 0 0 9
                                                N a m e                                                                                                                      P h o n e

                                          A d d re s s                                                                                                                         F a x

                                     C ity /S ta te /Z ip                                                                                                                    E -M a il
                                                                                                                                                                    C re d it C a rd N o .
                                           C o u n ty                                                                                                                   M C \V is a

                                     N A T P N u m b e r                                                                                                          E x p ira tio n D a te

                                       S e c o n d N a m e                                                                                                              S ig n a tu re

                                                                                                                                                                                                C h a r g e w ill a p p e a r a s S te p o n k u s T a x S e r v ic e .
                                                  M    a il       w ith P          a y m e n t to :                             M e m b e r               1 s t $ 1 2 5 O               2 n d (in c l) O            3 rd $ 1 1 5 O                4 th (in c l) O
                                                  J u lie       W a llo c      k                                          N o n m e m b e r                1 s t $ 1 5 0 O             2 n d (in c l) O              3 rd $ 1 4 0 O                4 th (in c l) O
                                                   1 4 0 3       B e a c o n           D riv e
                                                    W a te      rto w n ,          W     I 5 3 0 9 8                       _ _ _ _ _ C h e c k h e r e if y o u w o u ld lik e to       a tte n d th e h e a d q u a r te r s to u r o n
                                                                                                                                      T h u rsd a y , J u n e 1 1 a t 3 p m .
                                 F o r a d       d itio n       a l in fo rm a         tio n , p le a s e               S p e c ia l N o te : If y o u h a v e a n y s p e c             ia l n e e d s , p le a s e a d v is e     u s o n y     o u r r e g is tr a tio n
                                  c a ll P a       tti H a       rris a t 7 1 5        -4 7 7 -2 6 1 1                  fo r m , a n d in fo r m th e h o te l d ir e c tly            w h e n m a k in g y o u r r e s e r        v a tio n .
                                   o r e -m       a il a t     S is la k e 2 @         h o tm a il.c o m .               C a n c e lla tio n P o lic y : R e g is tr a tio n            fe e w ill b e r e im b u r s e d m           in
                                                                                                                                                                                                                                       u s a      $ 1 5 p r o c e s s in g
                                     V is it o     u r w e       b s ite a t                                              fe e if n o tific a tio n is r e c e iv e d b y J u l        ie W a llo c k 5 b u s in e s s d a           y s b e fo    r e th e s e m in a r .
                                    w w w .n        a tp ta   x .c o m /w i.h          tm l                               R e g is tr a tio n fe e w ill n o t b e r e fu n d e         d fo r fa ilu r e to a tte n d th          e s e m in       a r .
                                                                                        B e s t W e s te r n B r id g e w o o d R e s o r t 1 0 0 0 C a m e ro n W a y N e e n a h , W                                         I
                                                                                              9 2 0 -7 2 0 -8 0 0 0 (m e n tio n W IN A T P w h e n m a k in g re s e rv a tio n s )