Your 2010 individual income tax return must be filed by April 18, 2011, unless you have an extension of time to file. The following extension of time to file options are available:

• Extensions available under federal law may be used for Wisconsin purposes, even if you do not need a federal extension because you filed your federal return by April 18, 2011. To obtain an extension only for Wisconsin, you must attach a statement to your Wisconsin income tax return indicating you wish to take the federal Form 4868, extension provision or attach a copy of the federal 4868 Application for Automatic Extension of Time to File U.S. Individual Income Tax Return, with only the name, address, and signature areas completed.

• If you have an extension for filing your federal return, this automatically gives you a 6-month Wisconsin extension, provided you attach a copy of your federal extension application to your Wisconsin income tax return.

• If you are allowed an automatic 2-month extension for filing your federal return because you are outside the United States and Puerto Rico on April 18, 2011, this automatically gives you a Wisconsin extension. Attach a statement to your Wisconsin return explaining how you qualify.