Mandates:

• Beginning January 2011, practitioners who filed 50 or more Wisconsin income tax returns in the previous tax year are required to e-file returns. A practitioner can ask for a waiver from the electronic filing requirement if the requirement causes an undue hardship; in addition if a taxpayer wishes to file a paper tax return, the practitioner is not required to electronically file that return. Admin. Rule Section Tax 2.08(3)(b)
• Added two new mandates by administrative rule for the 
  Annual Reconciliation of Withholding Tax (Form WT-7) and for Pass-Through Entity Withholding (Form PW-1). There are free web-based efiling applications as well as direct XML filing alternatives available for both.
• Sales and use returns are also now required to be filed electronically after 90 days notice, beginning with monthly filing frequency taxpayers. Waivers are available.
• Mandated X12-EDI Motor Fuel Excise tax filing via direct modem or Internet (since 1996)