Form4H: Wisconsin Corporation Declaration of Inactivity (2024)
Wisconsin · Wisconsin DOR · Used for tax years 2024
Wisconsin Form 4H is a declaration of inactivity that a corporation may file instead of a corporate franchise or income tax return or inclusion in a combined return. It reports beginning- and end-of-year balance sheets and includes an officer’s declaration that the corporation ha
Who files this form
Form 4H is an option for a corporation that was completely inactive both in and outside Wisconsin for the entire taxable year. The officer signing the form declares that the corporation had no income or expenses.
An eligible corporation may file Form 4H instead of a corporate franchise or income tax return. An eligible combined group member may file it instead of being included in the combined return.
A corporation must file a corporate franchise or income tax return instead of Form 4H if:
- Its year-end balance sheet differs from its beginning-of-year balance sheet.
- It liquidated during the taxable year.
When it's due
For tax year 2024, file Form 4H on or before the 15th day of the fourth month following the close of the taxable year.
An extension allowed by the IRS or Wisconsin Department of Revenue extends the filing deadline if you check line C, enter the extended due date, and attach a copy of the extension.
A $150 late filing fee applies if you do not file by the due date or extended due date.
What you'll need
Have the following information and attachments ready:
- The corporation's name, address, state or foreign country of incorporation, and year of incorporation.
- Either its federal employer identification number (FEIN) or Wisconsin tax number (WTN). A FEIN is not required if the corporation has a WTN.
- Balance sheet information for the first and last days of the taxable year.
- Schedules for any amounts reported as other current assets, other investments, other assets, other current liabilities, or other liabilities.
- A copy of any filing extension you are using.
- Contact information and the signing officer's title and state of residence.
How to file
- Complete the form using black ink. Enter the taxable year, corporation details, and either a FEIN or WTN.
- Complete the beginning- and end-of-year balance sheets. If the corporation had no assets, liabilities, or capital on either date, enter zero on lines 14 and 27 for that date.
- If using an extension, check line C, enter the extended due date, and attach a copy of the extension.
- Have the appropriate officer sign and date the form. The president must sign if the president is a Wisconsin resident. Otherwise, another Wisconsin-resident officer should sign. If no officers are Wisconsin residents, any duly authorized officer may sign.
- Mail the form to:
Wisconsin Department of Revenue
PO Box 8908
Madison, WI 53708-8908
Common mistakes
- Stapling or binding the form: The form says not to staple or bind it.
- Using commas, cents, or parentheses for negative numbers: Enter amounts without commas or cents. Write a negative number as
-1000, not(1000). - Leaving out extension details: To use an extension, check line C, enter the extended due date, and attach a copy.
- Assuming Form 4H ends all reporting duties: It does not exempt the corporation from reports required by other agencies. To remain in good standing, the corporation must continue filing its Wisconsin Corporation Annual Report with the Wisconsin Department of Financial Institutions. Failure to file that report within the specified period may lead to administrative dissolution.
Questions people ask
Do we need to file Form 4H every year?
No. After filing Form 4H, the corporation does not need to file it again, file a corporate franchise or income tax return, or be included in a combined return for later years unless the Department of Revenue requests it or the corporation becomes active again.
Can a combined group member use Form 4H?
Yes. A member that was completely inactive both in and outside Wisconsin for the entire taxable year may file Form 4H instead of being included in the combined return.
Do we need a FEIN to file?
Not if the corporation has a Wisconsin tax number (WTN). The form allows either a FEIN or a WTN.
Can we use Form 4H for a year when the corporation liquidated?
No. A corporation that liquidates during the taxable year must file a corporate franchise or income tax return instead.