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Mail To:
Form
401T
Report of Estate or Inheritance Tax Payment
Wisconsin Department of Revenue
Mail Stop 5-144
Resident or Nonresident
PO Box 8904
Madison, WI 53708-8904
Name of Decedent (Last)
(MI)
(First)
Date of Death (MM DD YYYY)
Decedent's Social Security Number
Address of Decedent at Date of Death (Number & Street, Etc.)
Estate Federal ID Number (EIN)
City and State
County of Jurisdiction
Telephone Number of Payor
Name of Attorney or Personal Representative
Address
City
State
Zip Code
For Payor’s Use Only
For Departmental Use Only
.00
Additional Tax
$
.00
.00
Advance Payment $
Unpaid Balance
$
The amount due shown above includes interest of
To be completed by the payor when submitting an advance
payment of Wisconsin estate tax prior to filing Wisconsin
$
.
estate tax return (Form W706) or Wisconsin inheritance
The amount due is payable on or before
tax prior to filing Wisconsin inheritance tax return (Form
101 or Form 101A).
.
THIS FORM DOES NOT TAKE THE PLACE OF AN ESTATE TAX RETURN OR INHERITANCE TAX RETURN.
state tax is due and payable 9 months after the decedent’s
E
Caution: Returns and documents sent by private carriers
death. If the estate tax as finally determined is not paid
must be received by the Department of Revenue on or
within 9 months of the decedent’s death, interest is due.
before the due date. See form W706 instructions for Where
Interest is calculated from the date of death to the date the
to File.
tax is paid at the rate of 12% per year. Interest is assessed
regardless of any extension to file the return. Any person
Any payment received will first be credited against penalty
who fails to file a return by the due date is subject to a
and/or interest, if any, and the remainder will be applied to
penalty of 5% of the tax due but not less than $25 nor more
the tax.
than $500. The penalty is imposed even if there is no tax
due.
If the advance payment exceeds the estate or inheritance
tax as finally determined plus any interest and/or penalty,
Inheritance tax is due and payable at the time of the
the resulting refund will be sent to the payor. No interest
decedent’s death. Interest accrues on taxes owing when
will be paid on any refund.
those taxes are not paid within one year after date of death.
Interest is computed from date of death to the date the
inheritance tax is paid. For deaths on or after May 14, 1972,
the interest rate is 12% per year.
*E1TP07991*
HT-401i (R. 10-07)
Wisconsin Department of Revenue