Form804: Form804 (2024)
Wisconsin · Wisconsin DOR · Used for tax years 2024
Wisconsin Form 804 is used to claim an income tax refund on behalf of a deceased taxpayer. It identifies the deceased taxpayer and the person claiming the refund, including their relationship or status as a court-appointed personal representative.
Who files this form
Use Form 804 to claim a Wisconsin income tax refund on behalf of a deceased taxpayer.
The form provides boxes for these claimants:
- A court-appointed or certified personal representative, meaning the estate’s executor or administrator.
- A surviving spouse or child, if there is no court-appointed personal representative.
- A surviving parent, brother or sister.
- A creditor of the deceased taxpayer.
Check only one box for your status or relationship.
What you'll need
Have the following information ready:
- The tax year for which the deceased taxpayer was due a refund.
- The deceased taxpayer’s legal name, Social Security number and date of death.
- Your legal name, Social Security number, address and relationship to the deceased taxpayer.
Personal representatives: Attach a domiciliary letter showing your court appointment, unless previously filed. A will or Transfer by Affidavit is not accepted as evidence that you are the personal representative.
Claimants checking lines 1 through 5: You must have proof of death, either the original death certificate or a formal notification from the appropriate government office informing the next of kin of the death. Keep this proof for your records. Do not attach it to Form 804; provide it if requested.
If a refund check was issued in the deceased taxpayer’s name and you cannot cash it, send that check with Form 804.
How to file
Print or type the form using black ink. Enter the requested information, select one box in Part I, and sign and date Part II.
With the deceased taxpayer’s income tax return: Submit Form 804 with the return. On page 1 of Form 1 or Form 1NPR, check the box below the special conditions box indicating that you are filing Form 804.
- For a paper return, place Form 804 on top of Form 1 or Form 1NPR.
- For an electronic return, attach Form 804 as a PDF.
If you cannot cash a refund check issued in the deceased taxpayer’s name: Mail Form 804 with the refund check to:
Wisconsin Department of Revenue
PO Box 8903
Madison WI 53708-8903
Common mistakes
- Checking more than one box in Part I. Check only one.
- Leaving Part II incomplete. Be sure to complete the signature and verification section.
- Using a will or Transfer by Affidavit as proof of appointment as personal representative. These are not accepted for that purpose.
- Attaching an original death certificate or other proof of death. Keep it in your records and provide it only if requested.
- Forgetting to check the Form 804 indicator on page 1 of Form 1 or Form 1NPR when submitting the forms together.
- Abbreviating the country name in a foreign address. Enter the city, province or state, and country in that order, and follow the country’s practice for the postal code.
Questions people ask
What is Form 804 used for?
It is used to claim a Wisconsin income tax refund on behalf of a deceased taxpayer.
Can I attach Form 804 to an electronically filed return?
Yes. Attach it as a PDF to the return and check the Form 804 indicator below the special conditions box on page 1 of Form 1 or Form 1NPR.
Should I send the death certificate with Form 804?
No. If you check a box on lines 1 through 5, you must have proof of death, but you should keep it for your records and provide it if requested.
What if the refund check is in the deceased taxpayer’s name and I cannot cash it?
Send Form 804 and the refund check to Wisconsin Department of Revenue, PO Box 8903, Madison WI 53708-8903.