Wisconsin Wisconsin Corporation or Pass-Through Entity Application for Quick Refund of Overpayment of Estimated Tax

Wisconsin Corporation or Pass-Through Entity Application for Quick Refund of Overpayment of Estimated Tax
2022 IC-831 Form 4466W Wisconsin Corporation or Pass-Through Entity Application for Quick Refund of Overpayment of Estimated Tax (fillable)
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Form

4466W

Print

WISCONSIN

Mail this application to:

Corporation or Pass-Through Entity Application for Quick Refund
of Overpayment of Estimated Tax
For calendar year	
and ending

M

M

Y
D

Y

Y

D

Y

Y

or taxable year beginning

Y

Y

M

M

D

D

Y

Y

Y

Clear

Wisconsin Department
of Revenue
PO Box 8908
Madison WI 53708-8908

Y

Y

Name

State of Incorporation/Organization	

and

Year	
Y

Number and Street

Suite Number

City

State

Y

Y

Y

Identifying Number

Zip (+ 4 digit suffix if known) Seller’s Permit or Use Tax Number Wis. Employer I.D. Number

Leave Blank

NOTE: The amount refunded must not be claimed as estimated tax payments on
the corporation’s or pass-through entity’s tax return.

Check when the tax return will be filed.
Within two and one-half months after the close of the taxable year.
Within three and one-half months after the close of the taxable year.
Within an approved thirty-day extension period.
Within thirty days after the federal extended due date.

COMPUTATION OF OVERPAYMENT
1	 Estimated payments for the taxable year  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	1

.00

2	 Overpayment from prior year allowed as a credit  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	2

.00

3	 Total – Add lines 1 and 2  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	3

.00

4	 Enter gross tax and any surcharge or total withholding tax computed
from return to be filed  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	4

.00

5	 Less credits (exclude estimated tax credits). May not exceed line 4  . . 	5

.00

6	 Expected liability – Subtract line 5 from line 4  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	6

.00

7	 Overpayment of estimated tax – Subtract line 6 from line 3. If this amount is at least 10% of line 6
and at least $500, the corporation or pass-through entity is eligible for the quick refund; otherwise,
do not file this form  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	7	

.00

DECLARATION
I, the undersigned, am authorized on behalf of the corporation or pass-through entity for which this application is made to file Form 4466W,
have personally examined this application, and declare that it is, to the best of my knowledge and belief, a true, correct and complete
application under the provisions of Chapter 71 of the Wisconsin Statutes.
(Signature)

(Title)

(Date)

(Individual or Firm Signature of Preparer)

(Address)

(Date)

(Telephone No.)

IC-831 (R. 7-22)

Form 4466W	

Page 2 of 2

INSTRUCTIONS
A.	 Who may file an application - Any corporation or pass-through entity that overpaid its estimated tax for the taxable
year may apply for a quick refund if the overpayment is (1) at least 10% of the expected tax liability and (2) at least $500.
The overpayment is the excess of the estimated tax the corporation or pass-through entity paid during the taxable year
over the final franchise, income or withholding tax liability it expects to have when this application is filed. Pass-through
entities can only apply for a quick refund of overpayment of estimated taxes relating to their pass-through withholding
tax liability. Estimated payments relating to the economic development surcharge liability are not eligible for a quick
refund.
B.	 When to file - File Form 4466W after the end of the taxable year and before the corporation or pass-through entity files
its tax return.
C.	 How and where to file – Complete this form in duplicate. File the original with the Department of Revenue at the
above address.
D.	 Overpayment credited or refunded – The Department of Revenue will process this application when filed and may
credit the overpayment against any amounts owed this department or other state agencies and refund the balance.
E.	 Excessive refund or credit – Regular interest at the rate of 12% per year will accrue on the amount of unpaid tax from
the date the refund is issued until the earlier of the 15th day of the month that includes the unextended due date of the
return or the date the tax liability is paid. Any tax that remains unpaid after the unextended due date continues to be
subject to 12% interest during an extension period. Delinquent interest at the rate of 18% per year will accrue on taxes
not paid by the due date of the return. Delinquent interest at the rate of 18% per year will also accrue on estimated
taxes not paid by the 15th day of the month that includes the unextended due date of the return and on interest for
underpayment of estimated tax.
F.	 Disallowance of application – The Department of Revenue may disallow, without further action, any application that
contains material omissions or errors that cannot be corrected.

Applicable Laws and Rules
This document provides statements or interpretations of the following provisions of Wisconsin Statutes in effect
as of July 10, 2022: Section 71.29(3m), Wis. Stats.
Laws enacted and in effect after July 10, 2022, new administrative rules, and court decisions may change the
interpretations in this document. Guidance issued prior to July 10, 2022, that is contrary to the information in this
document is superseded by this document, according to sec. 73.16(2)(a), Wis. Stats.