The Wisconsin Miscellaneous Forms section contains additional forms that may apply to specific tax situations. Most taxpayers won't need to complete every form in this section, but these forms can help you make estimated tax payments, calculate underpayment penalties, or claim a refund on behalf of a deceased taxpayer.
The Wisconsin Miscellaneous Forms section includes:
- Form 1-ES, Estimated Tax Payment Vouchers
- Schedule U, Underpayment of Estimated Tax
- Form 804, Claim for Decedent's Wisconsin Income Tax Refund
Form 1-ES: Estimated Tax Payment Vouchers
Form 1-ES is used to make estimated Wisconsin income tax payments for the following tax year.
Who should use Form 1-ES?
You may need to make estimated tax payments if you:
- Are self-employed
- Receive income not subject to withholding
- Receive significant investment income
- Receive rental income
- Expect to owe Wisconsin income tax when filing your return
Estimated tax payments help spread your tax payments throughout the year and may help you avoid underpayment penalties.
Why would I request estimated payment vouchers?
You may benefit from estimated payment vouchers if:
- You owed tax this year and expect a similar tax situation next year.
- Your income varies from year to year.
- You want to avoid a large balance due at tax time.
Schedule U: Underpayment of Estimated Tax
Schedule U is used to calculate whether you owe a penalty for underpaying Wisconsin estimated taxes during the year.
When might I need Schedule U?
You may need to complete Schedule U if:
- You didn't make enough estimated tax payments.
- You made estimated payments late.
- Your withholding wasn't sufficient to cover your tax liability.
- You receive income that is not subject to withholding.
Will everyone need Schedule U?
No. Most taxpayers won't need to complete Schedule U.
The form is generally only required when Wisconsin determines that estimated tax payments were required and the payments made were insufficient.
Can Schedule U reduce a penalty?
Yes. In some situations, Schedule U can help determine whether an exception applies or whether the penalty should be reduced based on the timing of income and payments.
Form 804: Claim for Decedent's Wisconsin Income Tax Refund
Form 804 is used to claim a Wisconsin income tax refund on behalf of a deceased taxpayer.
Who should file Form 804?
You may need Form 804 if:
- You're requesting a refund due to a deceased taxpayer.
- You're the surviving spouse and additional documentation is required.
- You're the personal representative of the estate.
- You're another person legally entitled to receive the refund.
Why is Form 804 required?
Wisconsin requires Form 804 to establish who is legally entitled to receive a refund that would otherwise be issued to a deceased taxpayer.
The form helps protect both the taxpayer's estate and the Wisconsin Department of Revenue by ensuring refunds are paid to the proper individual.
What information might be needed?
You may be asked to provide:
- The decedent's information
- Estate information
- Documentation showing your authority to claim the refund
- Court documents, if applicable
Program Entry
To access the Wisconsin Miscellaneous Forms section:
- State Section
- Edit (three dots)
- Miscellaneous Forms
- Select the form that applies to your situation:
- Form 1-ES, Estimated Tax Payment Vouchers
- Schedule U, Underpayment of Estimated Tax
- Form 804, Claim for Decedent's Wisconsin Income Tax Refund
- Complete the requested information
- Continue through the remainder of the Wisconsin return
What Records Should I Keep?
Keep copies of:
- Estimated tax payment records
- Prior-year Wisconsin returns
- Schedule U calculations
- Estate documents
- Form 804 and supporting documentation
- Any worksheets used to calculate penalties or refunds
Maintaining these records with your tax documents can help support the information reported on your Wisconsin return if additional information is requested later.