Wisconsin Statutes
Wis. Stat. § 71.13 (2026)
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71.13(1)(1) Estate or trust. Annual returns of income of an estate or a trust shall be made to the department by the fiduciary thereof at or before the time such income is required to be reported to the internal revenue service under the internal revenue code. Under such rules as the department prescribes, a return made by one of 2 or more joint fiduciaries shall be sufficient compliance with the requirements of this section. A return made pursuant to this subsection shall contain a statement that the fiduciary has sufficient knowledge of the affairs of the person for whom the return is made to enable him or her to make the return, and that the return is, to the best of his or her knowledge and belief, true and correct.
71.13(1m)(1m) Schedules to beneficiaries. Every fiduciary who is required to file a return under sub. (1) shall, on or before the due date of the return, including extensions, provide a schedule to each beneficiary whose share of income, deductions, credits, or other items of the fiduciary may affect the beneficiary’s tax liability under this chapter. The schedule shall separately indicate the beneficiary’s share of each item.
71.13(2)(a)(a) A personal representative or trustee applying to a court having jurisdiction for a discharge of his or her trust and a final settlement of his or her accounts, before the application is granted, shall file all of the following with the department:
71.13(2)(a)1.1. Returns of income received by the decedent, any previous guardian, personal representative, or trustee, during each of the years open to assessment under s. 71.77, if the returns had not previously been filed, including a return of income for the year of death to the date of death.
71.13(2)(a)2.2. Returns of income received during the period of the personal representative’s or trustee’s administration or trust except for the final income tax year of the estate or trust.
71.13(2)(a)3.3. Sales and use tax returns and withholding returns or reports that were required to be filed, if not previously filed.
71.13(2)(b)(b) Upon receipt of the returns described in par. (a), the department shall immediately determine the amount of taxes including interest, penalties, and costs to be payable, as well as any delinquent income, withholding, sales, and use taxes, penalties, interest, and costs due, and shall certify those amounts to the court. The court shall then enter an order directing the personal representative or trustee to pay the amounts found to be due by the department and take the department’s receipt for the amount paid. The receipt shall be evidence of the payment and shall be filed with the court before a final distribution of the estate or trust is ordered and the personal representative or trustee is discharged. The filing of the receipt shall in no manner affect the obligation of the personal representative or trustee to file income, sales, and withholding returns covering transactions reportable during the final taxable year of the estate or trust and to pay income, sales, use and withholding taxes, penalties, interest, and costs due as the result of such transactions.
Notes of Decisions
Cited in 9
cases, 1942–1993 · leading case: William Wrigley, Jr., Co. v. Wisconsin Dep't of Revenue, 500 N.W.2d 667 (Wis. 1993).
William Wrigley, Jr., Co. v. Wisconsin Dep't of Revenue, 500 N.W.2d 667 (Wis. 1993). “" As is readily apparent from the language of section 71.13(1) and (2), contested taxes such as those here involved do not become delinquent until 30 days after administrative and judicial remedies are exhausted, and until that time, cannot be subject to interest at the…”
William Wrigley, Jr. Co. v. Wisconsin Dep't of Revenue, 451 N.W.2d 444 (Wis. Ct. App. 1989). “The percentage is that applicable to "delinquent" income and franchise taxes under sec. 71.13(1)(a), Stats. (1985-86), which provides that "[i]ncome and franchise taxes shall become delinquent if not paid when due .”
State of Wisconsin v. Bar Coat Blacktop, Inc., 640 F. Supp. 407 (W.D. Wis. 1986). “Under Wis.Stat. § 71.13(2m), when a taxpayer fails to pay a tax, the state obtains a general lien upon all of the taxpayer’s property, effective on the date the taxes are assessed.”
William Wrigley, Jr. Co. v. Wisconsin Dep't of Revenue, 465 N.W.2d 800 (Wis. 1991). “Therefore the DOR may not assess and collect a tax on Wrigley's net income for the years 1973 to 1978.”
Riley v. Wisconsin Dep't of Revenue (In Re Riley), 88 B.R. 906 (Bankr. W.D. Wis. 1987). “§ 71.13(3)(a) (1985-86). Within five days of the issuance of the warrant, the sheriff shall file a copy of the warrant with the circuit court of his county.”
Dep't of Revenue v. Milwaukee MacK Sales, Inc., 280 N.W.2d 274 (Wis. 1979). “As to the Department’s claim to an interest in the trucks, the circuit court reasoned that that claim was based upon sec. 71.13, Stats., that prior to May 5, 1976 that statute created a lien against only real property, not personal property, 6 and that therefor prior to that…”
Wisconsin Farmer Co. v. Comm'r, 46 B.T.A. 116 (B.T.A. 1942). “12 given prior to the enactment of this subsection shall not preclude the tax commission or the assessor of incomes from giving a notice within the time herein specified unless heretofore the assessment or correction based upon such prior notice has become final and conclusive…”
William Wrigley Jr., Co. v. Wisconsin Dep't of Revenue, 489 N.W.2d 915 (Wis. 1992). “This court has ordered additional briefing on the issue of whether the taxes assessed against Wrigley are "delinquent" and therefore subject to the delinquent interest provisions of sec. 71.13(l)(a), Stats. 1985-86 and will render a decision on that issue in due course.”
United States v. Tauer, 658 F. Supp. 824 (E.D. Wis. 1987). “Under § 71.13(3)(b) Wis.Stats., “upon docketing the amount of the warrants] .”
— Wis. Stat. § 71.13(1) — 1 case
William Wrigley, Jr., Co. v. Wisconsin Dep't of Revenue, 500 N.W.2d 667 (Wis. 1993). “" As is readily apparent from the language of section 71.13(1) and (2), contested taxes such as those here involved do not become delinquent until 30 days after administrative and judicial remedies are exhausted, and until that time, cannot be subject to interest at the…”
— Wis. Stat. § 71.13(1)(a) — 1 case
William Wrigley, Jr. Co. v. Wisconsin Dep't of Revenue, 451 N.W.2d 444 (Wis. Ct. App. 1989). “The percentage is that applicable to "delinquent" income and franchise taxes under sec. 71.13(1)(a), Stats. (1985-86), which provides that "[i]ncome and franchise taxes shall become delinquent if not paid when due .”
— Wis. Stat. § 71.13(2) — 2 cases
William Wrigley, Jr., Co. v. Wisconsin Dep't of Revenue, 500 N.W.2d 667 (Wis. 1993). “" As is readily apparent from the language of section 71.13(1) and (2), contested taxes such as those here involved do not become delinquent until 30 days after administrative and judicial remedies are exhausted, and until that time, cannot be subject to interest at the…”
William Wrigley, Jr. Co. v. Wisconsin Dep't of Revenue, 451 N.W.2d 444 (Wis. Ct. App. 1989). “The percentage is that applicable to "delinquent" income and franchise taxes under sec. 71.13(1)(a), Stats. (1985-86), which provides that "[i]ncome and franchise taxes shall become delinquent if not paid when due .”
— Wis. Stat. § 71.13(2m) — 1 case
State of Wisconsin v. Bar Coat Blacktop, Inc., 640 F. Supp. 407 (W.D. Wis. 1986). “Under Wis.Stat. § 71.13(2m), when a taxpayer fails to pay a tax, the state obtains a general lien upon all of the taxpayer’s property, effective on the date the taxes are assessed.”
— Wis. Stat. § 71.13(3)(a) — 1 case
Riley v. Wisconsin Dep't of Revenue (In Re Riley), 88 B.R. 906 (Bankr. W.D. Wis. 1987). “§ 71.13(3)(a) (1985-86). Within five days of the issuance of the warrant, the sheriff shall file a copy of the warrant with the circuit court of his county.”
— Wis. Stat. § 71.13(3)(b) — 3 cases
Riley v. Wisconsin Dep't of Revenue (In Re Riley), 88 B.R. 906 (Bankr. W.D. Wis. 1987). “§ 71.13(3)(a) (1985-86). Within five days of the issuance of the warrant, the sheriff shall file a copy of the warrant with the circuit court of his county.”
State of Wisconsin v. Bar Coat Blacktop, Inc., 640 F. Supp. 407 (W.D. Wis. 1986). “Under Wis.Stat. § 71.13(2m), when a taxpayer fails to pay a tax, the state obtains a general lien upon all of the taxpayer’s property, effective on the date the taxes are assessed.”
United States v. Tauer, 658 F. Supp. 824 (E.D. Wis. 1987). “Under § 71.13(3)(b) Wis.Stats., “upon docketing the amount of the warrants] .”
— Wis. Stat. § 71.13(l)(a) — 4 cases
William Wrigley, Jr., Co. v. Wisconsin Dep't of Revenue, 500 N.W.2d 667 (Wis. 1993). “" As is readily apparent from the language of section 71.13(1) and (2), contested taxes such as those here involved do not become delinquent until 30 days after administrative and judicial remedies are exhausted, and until that time, cannot be subject to interest at the…”
William Wrigley, Jr. Co. v. Wisconsin Dep't of Revenue, 465 N.W.2d 800 (Wis. 1991). “Therefore the DOR may not assess and collect a tax on Wrigley's net income for the years 1973 to 1978.”
William Wrigley, Jr. Co. v. Wisconsin Dep't of Revenue, 451 N.W.2d 444 (Wis. Ct. App. 1989). “The percentage is that applicable to "delinquent" income and franchise taxes under sec. 71.13(1)(a), Stats. (1985-86), which provides that "[i]ncome and franchise taxes shall become delinquent if not paid when due .”
William Wrigley Jr., Co. v. Wisconsin Dep't of Revenue, 489 N.W.2d 915 (Wis. 1992). “This court has ordered additional briefing on the issue of whether the taxes assessed against Wrigley are "delinquent" and therefore subject to the delinquent interest provisions of sec. 71.13(l)(a), Stats. 1985-86 and will render a decision on that issue in due course.”
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