Form4H: Form4H (2025)
Wisconsin · Wisconsin DOR · Used for tax years 2025
Wisconsin Form 4H is a corporation's Declaration of Inactivity for 2025. It reports beginning- and end-of-year balance sheets and includes an officer's declaration that the corporation had no income or expense and was completely inactive for the entire taxable year.
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. It may file Form 4H instead of a corporate franchise or income tax return. A combined group member may file it instead of being included in the combined return.
The signing officer must declare that the corporation had no income or expense and was completely inactive for the entire year.
A corporation must file a corporate franchise or income tax return instead of Form 4H if:
- Its balance sheet at the end of the taxable year differs from its balance sheet at the beginning of the year.
- It liquidates during the taxable year.
When it's due
For tax year 2025, 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 Internal Revenue Service or Wisconsin Department of Revenue also extends the Form 4H deadline, provided 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, year of incorporation, and taxable year dates.
- The Wisconsin Department of Financial Institutions (DFI) number assigned when the corporation registered.
- Either a federal employer identification number (FEIN) or Wisconsin tax number (WTN).
- Balance sheet information for the first and last days of the taxable year.
- Schedules for any entries for other current assets, other investments, other assets, other current liabilities, or other liabilities.
- A copy of your extension, if you are using an extended filing deadline.
- Contact person information and the signing officer’s title and state of residence.
How to file
- Complete Form 4H using black ink. Enter the corporation’s identifying information and complete both balance sheet columns.
- 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.
- Do not staple or bind the form. Mail it to:
Wisconsin Department of Revenue
PO Box 8908
Madison, WI 53708-8908
Common mistakes
- Using Form 4H when it is not allowed. A corporation whose beginning and ending balance sheets differ, or that liquidates during the year, must file a corporate franchise or income tax return instead.
- Leaving out extension details. Check line C, enter the extended due date, and attach a copy of the extension.
- Using the wrong number format. Do not enter commas or cents. Show negative numbers with a minus sign, such as -1000, not parentheses.
- Stapling or binding the form. The form says not to staple or bind it and to use black ink.
- Assuming Form 4H replaces other agency reports. The corporation must still file a Wisconsin Corporation Annual Report each year with the Wisconsin Department of Financial Institutions to continue in good standing. Failure to file that report within the specified period may lead to administrative dissolution.
Questions people ask
Do I need to file Form 4H every year?
No. After filing Form 4H, the corporation need not file it again, file a corporate franchise or income tax return, or be included in a combined return for subsequent years unless the Department of Revenue requests it or the corporation is activated or reactivated.
Do I need a FEIN to file Form 4H?
A FEIN is not required if the corporation has a Wisconsin tax number (WTN). The instructions allow either number.
What if the corporation has no assets, liabilities, or capital?
If the corporation had no assets, liabilities, or capital on the first or last day of the taxable year, enter zero on lines 14 and 27 for that day.
Does Form 4H replace the Wisconsin Corporation Annual Report?
No. The exemption from annual franchise or income tax returns does not extend to reports required by other agencies. The corporation must continue filing its Wisconsin Corporation Annual Report each year to remain in good standing.