Form804: Form804 (2025)
Wisconsin · Wisconsin DOR · Used for tax years 2025
Wisconsin Form 804 is used to claim an income tax refund on behalf of a deceased taxpayer. It records the taxpayer’s and claimant’s information, the claimant’s relationship to the deceased taxpayer or status as personal representative, and a signed request for the refund.
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:
- A court-appointed or certified personal representative, meaning the executor or administrator of the estate.
- A surviving spouse or child, if there is no court-appointed personal representative.
- A surviving parent, brother or sister, or creditor of the deceased taxpayer.
The form lists the preference order for claims as surviving spouse, child, parent, brother or sister, then creditor.
What you'll need
Have the deceased taxpayer’s legal name, Social Security number, date of death, and the tax year for which the refund is due. You will also need your legal name, Social Security number, and address.
Depending on your claim, you may need:
- Personal representative: A copy of the domiciliary letter showing your court appointment. The form says to attach it unless previously filed. A will or Transfer by Affidavit is not accepted as evidence of your appointment.
- Spouse, child, parent, sibling, or creditor: Proof of death, either the original death certificate or a formal notice from the appropriate government office informing the next of kin of the death. Keep this proof for your records and provide it only if requested. Do not attach it.
- An issued refund check you cannot cash: Send the deceased taxpayer’s refund check with Form 804.
How to file
Print or type using black ink. Enter the requested information, check only one box in Part I, and sign and date Part II.
If filing 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 Form 804 is included.
- For a paper return, place Form 804 on top of Form 1 or Form 1NPR.
- For an electronically filed return, attach Form 804 as a PDF.
Mailing Form 804: The form lists this address. If a refund check was issued in the deceased taxpayer’s name and you cannot cash it, send the check with Form 804 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 sign and date the claim.
- Using a will or Transfer by Affidavit as proof of appointment as personal representative. These are not accepted; use the domiciliary letter.
- Attaching a death certificate or other proof of death. Keep it in your records and provide it if requested.
- Forgetting 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 tax year should I enter on Form 804?
Enter the tax year for which the deceased taxpayer was due a refund. The form has spaces for a calendar year or the beginning and ending dates of another tax year.
Who counts as a personal representative?
A personal representative is the executor or administrator of the deceased taxpayer’s estate, appointed or certified by the court.
Do I need to send proof of death?
If you check one of the spouse, child, parent, sibling, or creditor boxes, you must have proof of death. Do not attach it to Form 804. Keep it and provide it if requested.
Can Form 804 be filed electronically?
Yes. When filing the deceased taxpayer’s return electronically, attach Form 804 as a PDF to the return.
What if I cannot cash a refund check issued in the deceased taxpayer’s name?
Send Form 804 and the refund check to the Wisconsin Department of Revenue, PO Box 8903, Madison WI 53708-8903.