Wisconsin Form 804: Why It’s Required and How to Avoid E-File Rejection

Errors in tax filings can lead to delays, penalties, or rejected submissions. For Wisconsin taxpayers, Form 804 ensures electronically filed returns are properly authorized and accepted by the state’s Department of Revenue.

Understanding why this form is required and how to submit it correctly helps prevent rejections and compliance issues.

Purpose and Requirements

Wisconsin Form 804 authorizes tax preparers or third-party filers to submit returns on behalf of taxpayers. Without it, the Wisconsin Department of Revenue (DOR) may reject an electronically filed return due to a lack of proper authorization. This requirement prevents fraudulent or unauthorized submissions.

The form must be completed and signed by the taxpayer before the return is transmitted. It includes the taxpayer’s name, Social Security number or Employer Identification Number, and the preparer’s details. The taxpayer must also confirm they have reviewed the return and consent to its electronic submission.

Tax preparers must retain a signed copy of Form 804 for at least four years in case of an audit or compliance review. If the DOR requests a copy and the preparer cannot provide it, penalties may apply. Wisconsin tax regulations require tax professionals to maintain accurate documentation.

Filing Procedure

Before submitting an electronic return, all information on Form 804 must be accurate. Errors like mismatched taxpayer details or missing signatures can cause delays. The Wisconsin Department of Revenue cross-references the form’s information with taxpayer records, so even minor discrepancies can create problems.

Once completed, the form is not submitted to the DOR but must be retained by the tax preparer. The department may request it for verification, and failure to provide it can result in penalties.

Many electronic filing systems include validation checks to flag missing or incorrect data before submission. These systems help catch issues such as an unsigned authorization form or an invalid preparer identification number, allowing corrections before the return reaches the DOR. Using software with these safeguards reduces the risk of administrative errors.

Re-Submitting After Rejection

If a Wisconsin tax return is rejected due to authorization issues, addressing the problem quickly prevents further delays. The rejection notice from the Wisconsin Department of Revenue includes a code and explanation, which helps identify the issue. Common reasons for rejection include missing or incorrect taxpayer information, discrepancies between the electronic submission and supporting documentation, or an improperly completed authorization form.

Once the issue is identified, corrections must be made before resubmission. If the rejection was due to incorrect data entry, updating the return with the correct details and resubmitting through the electronic filing system is usually sufficient. If the issue involves authorization, the taxpayer may need to complete and sign a new Form 804. Tax preparers should verify that all required signatures are present and retain any associated documents in case of further verification requests.

If a corrected return is still rejected, contacting the Wisconsin DOR’s e-file support team can clarify whether additional steps are needed. In some cases, repeated electronic rejections may require filing a paper return instead.

Potential Consequences of Non-Compliance

Failing to comply with Wisconsin’s electronic filing authorization requirements can lead to penalties under Wisconsin law, which allows the Department of Revenue to assess fines for noncompliance, including failure to maintain required records. Penalties vary based on the severity and frequency of violations, with repeat offenses attracting greater scrutiny and potential disciplinary action against tax preparers.

Beyond financial penalties, non-compliance can result in audits or further examination by the DOR. If a preparer repeatedly fails to retain proper documentation or submits unauthorized returns, the state may investigate their filing practices. This could lead to additional assessments, interest charges, or even suspension of e-filing privileges. Losing the ability to electronically submit returns can disrupt operations, particularly for firms that rely on efficiency during peak tax seasons.