Because of a projected budget surplus of nearly $400 million, Wisconsin Governor Scott Walker and the Wisconsin Legislature have enacted a Child Sales Tax Rebate.
Starting May 15, 2018, eligible claimants may apply for the one-time $100 rebate for each qualified child. The application can be found online at www.childtaxrebate.wi.gov and must be submitted by July 2, 2018. Applications can also be taken by phone at 608.266.KIDS (5437), Monday through Friday from 7:45 a.m. until 4:30 p.m. CT. Late claims will not be accepted.
A qualified child is an individual who is under 18 years of age for all of 2017, is the claimant’s dependent under Section 152 of the IRC, is a U.S. citizen, and was a resident of Wisconsin on December 31, 2017. A qualified child may be claimed by only one claimant. A part-year resident or nonresident of Wisconsin may claim the rebate but must verify that his or her nonbusiness Wisconsin sales or use taxes paid in 2017 were at least $100 for each qualified child claimed. Note that the claimant does not need to file a 2017 federal income tax return to be eligible for the rebate.
To file the claim, a claimant will need to supply the following:
- His/her social security number and Wisconsin residency for tax year 2017
- Each qualified child’s social security number and date of birth
- Bank routing number and account number for direct deposit
If you are a nonresident or part-year resident who moved out of Wisconsin in 2017, you are eligible to claim the rebate if you submit receipts showing at least $100 of Wisconsin sales/use tax paid in 2017 for each child and proof that each child was a Wisconsin resident on December 31, 2017.
For additional information, please read the Wisconsin Department of Revenue’s Child Sales Tax Rebate Common Questions.
Please contact your Wipfli relationship executive with any questions specific to your filing situation.