Who can participate?
• reduce the taxpayer’s Wisconsin income or franchise tax liability for a taxable year beginning before January 1, 2007, • increase the taxpayer’s Wisconsin loss or credit carryforward for a taxable year beginning before January 1, 2007, • cause the taxpayer not to file Wisconsin income or franchise tax returns which would otherwise be required for a taxable year beginning before January 1, 2007, or • for a pass-through entity, to do any of the above with respect to a partner, member, shareholder, or beneficiary of the pass-through entity.
Residents of one of the 50 United States or the District of Columbia who are at least 13 years of age at the time of entry and legally able to work in the United States can participate, but see the if.net Online Talent Search Contest Terms “Who Can Participate” for additional restrictions on who can participate.
