(1) Except as provided in sub. (2), the tax imposed by this chapter on individuals and the rates under s. 71.06 (1q), (1r), and (2) shall apply to the Wisconsin taxable income of estates or trusts, except nuclear decommissioning trust or reserve funds, and that tax shall be paid by the fiduciary.
Wis. Stat. § 71.125
Imposition of tax
1987 a. 312; 1997 a. 27, 237; 1999 a. 9; 2013 a. 20; 2025 a. 15, 118.
Official source: Wisconsin State Legislature. Reproduced from public-domain Wisconsin statutes; confirm against the official source for the current text. Not legal advice.