We wanted to make sure you were aware of a one-time Child Sales Tax Rebate that was approved by Governor Walker and the State Legislature. This one-time rebate is due to a state budget surplus of almost $400 million. It is a $100 rebate for sales and use tax paid on purchases made for raising a dependent child in 2017.
- You must have a qualified child
- A child may only be claimed by one individual
- Under age 18 on December 31, 2017
- A dependent* of the claimant for tax year 2017
- A Wisconsin resident on December 31, 2017
- A United States citizen
- Your Social Security number and Wisconsin residency for tax year 2017
- Your qualified child’s Social Security number and date of birth
- Your banking information for direct deposit (bank routing number and account number)
- If you are a nonresident or part-year resident that moved out of Wisconsin in 2017, you must submit receipts showing at least $100 of Wisconsin sales/use tax paid in 2017 for each child and proof each child was a Wisconsin resident on December 31, 2017
The filing start date is May 15, 2018, and the filing deadline is July 2, 2018.
*Dependent is determined using guidance described in IRS Publication 501, regardless of whether the claimant files a 2017 federal income tax return.