If a receiver, trustee in bankruptcy or assignee, by order of a court, by operation of law or otherwise, has possession of all or substantially all of the property or business of a corporation, whether or not such property or business is being operated, such receiver, trustee or assignee shall make the return of income for such corporation in the manner and form that corporations are required to make such returns.ħ1.24(5) (5) Department may require filing. Thereafter the corporation need not file such statements or information for any subsequent year unless specifically requested to do so by the department or unless in a subsequent year the corporation has been activated or reactivated.ħ1.24(4) (4) Filing returns by receiver, trustee in bankruptcy or assignee. Such declaration must be filed prior to the otherwise due date for its Wisconsin return for such taxable year. Whenever a corporation has been completely inactive for an entire taxable year, in lieu of filing the statements and information otherwise required by this section, it may file a declaration, on a form to be provided by the department, subscribed by its president, if a resident of this state, and, if not a resident, then by another officer residing in this state, attesting to such inactivity. Each corporation that is required to file a return under this section shall file with that return a copy of its federal income tax return for the same taxable year.ħ1.24(3) (3) Inactive corporations. (1) apply to statements under this subsection.ħ1.24(2) (2) Copies of federal return. The requirements about manner, form and subscription under sub. 71.26 (1) (a), if that corporation is required to file for federal income tax purposes, shall furnish to the department of revenue a true and accurate statement on or before the date on or before which it is required to file for federal income tax purposes. Every corporation subject to a tax on unrelated business income under s. The fact that an individual's name is subscribed on the return shall be prima facie evidence that the individual is authorized to subscribe the return on behalf of the corporation.ħ1.24(1m) (1m) Unrelated business income statement. In the case of a return made for a corporation by a fiduciary, the fiduciary shall subscribe the return. The statement shall be subscribed by the president, vice president, treasurer, assistant treasurer, chief accounting officer or any other officer duly authorized so to act. Every corporation that is required to furnish a statement under this subsection and that has income that is not taxable under this subchapter shall include with its statement a report that identifies each item of its nontaxable income.
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(1m), shall furnish to the department a true and accurate statement, on or before March 15 of each year, except that returns for fiscal years ending on some other date than December 31 shall be furnished on or before the 15th day of the 3rd month following the close of such fiscal year and except that returns for less than a full taxable year shall be furnished on or before the date applicable for federal income taxes under the internal revenue code, in such manner and form and setting forth such facts as the department deems necessary to enforce this chapter. Every corporation, except corporations all of whose income is exempt from taxation and except as provided in sub.
71.24 Filing returns extensions payment of tax.ħ1.24(1) (1) Filing returns.
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