Surcharge determination
Wis. Stat. § 77.94
in effectThe surcharge imposed under s. 77.93 is an amount equal to the amount calculated by multiplying gross tax liability for the taxable year of the corporation by 3 percent, or in the case of a tax-option corporation an amount equal to the amount calculated by multiplying net income under s. 71.34 by 0.2 percent, up to a maximum of $9,800, or $25, whichever is greater.
Source: WI Statutes (Official Site)URL: https://docs.legis.wisconsin.gov/document/statutes/77.94Fetched: 10/7/2026