Form M-P - Wisconsin Manufacturing Personal Property Return

2013

Page

GENERAL INSTRUCTIONS

This booklet has been prepared for your use in the

• Email or Fax your extension request to the Manufac-

completion of your 2013 Manufacturing Personal

turing & Utility Bureau Office serving the area in which

Property Return. According to Sec. 70.995(12), Wis.

the property is located. Refer to the email address

Stats., every manufacturer in Wisconsin is required

on page 2 for the appropriate district office. Email

to file this return. You should complete a copy of

delivery receipt confirmation (sender option) or fax

this return if you own personal property being used

transmission confirmation report are suggested to

and classified as manufacturing property under

verify delivery.

Sec. 70.995 Wis. Stats. Additional forms are avail-

able for downloading on the department’s website at

– Written extension requests

Electron-

• If not filed electronically, an extension request must

ic filing information is available at

be in writing (not by telephone). Send your written

wi.gov/forms/manuf/m-forms.html.

request to the Manufacturing & Utility Bureau Office

serving the area in which the property is located,

INITIAL RETURN

marked “Attn: Extensions”. For proof of mailing we

recommend obtaining a USPS certificate of mailing.

If this is your initial return as a manufacturer, you are

required to submit a Fixed Asset Listing identifying each

• If mailing your extension request, DOR must receive

asset, its original cost, its acquisition date, and whether it

your mail on or before the due date. Please be sure

is being reported as taxable or exempt. If the asset listing

to mail your mail extension request well in advance of

is not provided, all assets will be considered taxable.

the due date to be certain that DOR will receive it by

the due date.

DUE DATE

STEPS FOR COMPLETING THE M-P FORM

The form must be received at the appropriate Manu-

facturing & Utility Bureau Office listed on Page 2 on

1. Complete the ADDRESS AREA of Schedule A, Page 7.

or before March 1, 2013. If mailing your M-P Form, DOR

If the name or address has changed, check the address

must receive your mail on or before the due date. Please

change box. IMPORTANT: If you use a PO Box number,

be sure to mail your M-P Form well in advance of the due

make certain the proper zip code is shown.

date to be certain that DOR will receive it by the due date.

2. LEAVE ALL SHADED AREAS BLANK.

ASSESSMENT DATE

3. Complete Parts 1 and 2 of Schedule Y-P.

This form is used to arrive at the value of manufacturing

4. Complete all appropriate schedules. Specific directions

personal property, subject to general property taxes, located

for the schedules are included on the page with each

in each municipality, as of the close of January 1, 2013.

schedule. Round all reported amounts to the nearest

dollar.

EXTENSION REQUESTS

5. Complete Schedule A using the appropriate values from

The law grants one filing extension to April 1, 2013 if your

the individual schedules previously completed. If you

request meets ALL of the following requirements:

are an owner of manufacturing personal property and if

1) Your extension request must be filed electronically,

the personal property is kept at different locations within

e-mailed, sent by first class mail, or faxed and received

the municipality, please provide the street addresses

on or before March 1, 2013. Requests received after

of such personal property in the space provided on

March 1

will be denied.

page 7. If the address is a rural route number or a post

office box number, please furnish the section number

2) You must identify each manufacturing personal property

or some other means for the Department to identify

account requesting a filing extension by either its 9-digit

the location of the personal property. This information

account number (e.g., 000099999) or its full state iden-

must be provided to the Department because some

tification number (e.g., 76-13-251-P-000099999).

municipalities have various school or special districts

3) Accounts filing extension requests for multiple owners

included within their boundaries (it can make a differ-

must submit a separate request for each owner identify-

ence in your tax rate).

ing every account requesting an extension (see 2).

If you own personal property in different municipalities,

or in different counties within the same municipality, you

– Electronic extension requests

must submit a separate M-P Form for each location.

• File an online electronic extension for the M-P at

wi.gov/forms/manuf/m-forms.

6. Only completed schedules need to be returned. Do

html. Authorization information is also available

not include unused schedules.

at this site. Timely filed electronic extensions are

7. The act of E-Filing is considered your signature. If you

immediately acknowledged on screen. Print a copy

file a paper copy you must sign Schedule A. Unsigned

for your records.

(continued on next page)

Form M-P - Wisconsin Manufacturing Personal Property Return - 2013 Page 3

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