Form 9400 376 PDF Details

The Tax Cuts and Jobs Act of 2017, signed into law on December 22, 2017, amended section 9400 of the Internal Revenue Code to provide a 100% exclusion from Federal income tax for certain capital gains realized on the sale or exchange of certain property held by individuals. This change applies to sales or exchanges after December 31, 2017, and before January 1, 2026. This change could have a significant impact on taxpayers who sell or exchange property that is considered a capital asset. A detailed analysis of the new law is beyond the scope of this article; however, some basic information about how it may affect taxpayers is provided below. The new law appears to be beneficial for taxpayers who sell or exchange qualifying property because they can exclude all of the gain from Federal income tax. However, there are several important caveats that should be considered before taking any action. Taxpayers should consult with a qualified tax professional to determine how the new law ma

QuestionAnswer
Form NameForm 9400 376
Form Length2 pages
Fillable?No
Fillable fields0
Avg. time to fill out30 sec
Other names9400 376 wausaudnratvregistration form

Form Preview Example

Wisconsin All-Terrain and

Utility Terrain Vehicle Application Form 9400-376 (R. 2-16)

DNR Txn #

Department of Natural Resources

dnr.wi.gov

DNR Call Center: 1-888-936-7463

Application must be submitted within 10 days of purchase. Dealerships must submit application within 5 days of the sale.

To operate ATV/UTV: Operator is required to carry their temporary operating receipt until the registration decals are affixed to the ATV/UTV. If purchased from a Wisconsin Dealer, operator must carry a copy signed by the dealer in section C.

Page 1 of 2

Please PRINT

using BLACK INK

A.REGISTRANT / BUYER – only one registrant is listed on the registration

Primary Owner’s Name (Last OR Business Name)

(First)

 

(M.I.)

WI DNR Customer Number

Date of Birth (mm-dd-yyyy)

 

 

 

 

 

 

 

 

Mailing Address

 

 

 

 

Social Security Number or FEIN (collected on behalf of Dept. of Revenue for tax purposes)

 

 

 

 

 

 

 

 

 

 

City

 

State

Zip Code

Phone Number

 

 

U.S. Citizen?

 

 

 

 

 

 

(

)

-

 

YES

NO

 

 

 

 

 

 

 

 

 

 

Driver’s License Number

 

 

 

Driver’s License State

Email Address

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Check to withhold my personal information form disclosure on lists of 10 or more individuals that DNR may provide to other persons (sec. 23.45, Wis. Stats.)

B. ATV / UTV VEHICLE

 

 

 

 

 

 

WI Registration Number (if any) – found on decals and registration certificate

YOUR VEHICLES MUST MEET ALL THE SPECIFICATIONS LISTED AS AN ATV

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

AT/UT

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(#### AA)

 

OR UTV TO QUALIFY FOR REGISTRATION. ALL SPECIFICATIONS MUST BE

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

COMMERCIALLY DESIGNED AND MANUFACTURED (not homemade or modified)

Serial Number of Body/Frame (verify number on ATV/UTV – NOT the engine serial number)

“All-terrain vehicle” means an engine-driven device which has a:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

• net weight of 900 pounds or less as originally manufactured

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

• width of 50 inches or less as originally manufactured

Make

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

• seat designed to be straddled by the operator as originally manufactured

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

• 3 or more low-pressure tires designed to be traveled on as originally

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

manufactured. Low-pressure tire means a tire that has a minimum width of

Model (cannot be the same as the Make)

 

 

 

 

 

 

 

 

 

 

6 inches and that is designed to be inflated with an operating pressure not

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

to exceed 20 pounds per square inch as recommended by the manufacturer.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

[s. 340.01(2g), Wis. Stats.]

Model Year (yyyy)

 

Nickname (descriptors that will help you identify the machine, i.e. color)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

“Utility terrain vehicle” means a motor driven device that is designed to be used

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

primarily off highway:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

• net weight of less than 2,000 pounds (without fluids) as originally

Width

 

Weight

 

 

 

 

Engine Size (cc) or indicate Electric

# of Wheels

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

manufactured

in

 

 

 

 

 

 

lbs

 

 

 

 

 

 

 

 

 

 

• 4 or more low-pressure or non-pneumatic tires (see definition above)

Is this vehicle commercially designed and manufactured (NOT homemade or modified)?

• steering wheel as originally manufactured

YES

 

 

NO

 

 

 

 

 

 

 

 

 

 

 

 

 

tail light as originally manufactured

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

brake light as originally manufactured

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Straddled Seat

 

 

 

 

 

 

 

 

Steering Wheel

 

 

Two Headlights

 

• two headlights as originally manufactured

YES

 

 

NO

 

 

 

 

 

YES

NO

 

YES

NO

• width of not more than 65 inches as originally manufactured

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

seat belts as originally manufactured

Tail Light

 

 

 

 

 

 

 

 

Brake Light

 

 

Seat Belts for Each Occupant

 

 

 

 

 

 

 

 

 

 

roll bar as originally manufactured or similar device designed to reduce the

YES

 

 

NO

 

 

 

 

 

YES

NO

 

YES

NO

 

likelihood that an occupant would be crushed as the result of a rollover

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Golf carts, low-speed vehicles, dune buggies, mini-trucks, homemade, tracked, or

Roll Bar or similar device that protects occupants during rollover

 

 

modified vehicles are not included and may not be registered as an all-terrain or

YES

 

 

NO

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

utility terrain vehicle. [s. 23.33(1)(ng)2, Wis. Stats.]

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

C. WHO DID YOU OBTAIN THE RECREATIONAL VEHICLE FROM?

Name

Mailing Address

City

 

 

State

Zip Code

 

 

 

 

Phone Number

 

Dealer Federal Identification No. (FEIN)

(

)

-

 

 

 

 

 

Signature of Dealer ONLY

 

Date

 

 

 

 

 

Tape previous owner’s registration card here, if available.

D. REGISTRANT SIGNATURE / DATE

I certify the information and statements provided on this application are true, accurate, and complete. I understand that intentionally making a false statement may be punished under s. 23.33(2h), Wis. Stats., by a maximum forfeiture penalty of $452.50.

Signature

Date

DNR USE ONLY

Batch Date (8 digits)

Batch Number

Notice: This form may be used for any application filed pursuant to s. 23.33, Wis. Stats. The Department will not consider your application unless you provide all necessary information. Personally identifiable information provided may be used to determine identity of the applicant, eligibility for approvals, participation in natural resources surveys, other enforcement purposes, and may be provided to requesters as required by Wisconsin’s Open Records law [ss. 19.31-19.39, Wis. Stats.]. A social security number or federal employer identification number is required on behalf of the Department of Revenue for tax purposes.

Form 9400-376 (R. 1-18)Page 2 of 2

E. SALES TAX COMPUTATION

 

 

 

 

Purchase Date (mm-dd-yyyy)

WISCONSIN County, see instructions

A 5% state sales tax must be collected for all nonexempt private party or dealer

 

 

 

 

 

 

 

 

sales. County and stadium tax will also apply if the ATV/UTV is (1) received in a

 

 

 

 

taxable county or stadium district or (2) stored or used in a taxable county or

Purchase Price

 

$

stadium district, whichever occurs first.

(accessories excluding trailer)

 

 

 

 

County Tax – If the county tax applies a 1/2% county tax must be paid.

Trade-in Amount

– $

Baseball Stadium Tax – If the stadium tax applies (Milwaukee, Ozaukee, Racine,

(complete section below)

 

 

 

 

Washington or Waukesha Counties), a 1/10% baseball stadium tax must be paid.

Total Taxable Amount

= $

 

 

 

(price minus trade-in)

Exemptions From Tax – Your purchase will not be subject to sales tax if any of the

 

 

 

 

 

5% State Sales Tax

 

+ $

following situations apply.

(taxable x .05)

Code 1. The Item was previously registered in Wisconsin and purchased OR

 

 

 

 

 

1/2% County Tax – if applicable

+ $

received from a parent, spouse or child. NOTE: A sibling or grandparent is not tax

(taxable x .005)

exempt. Important: check one of the below options:

 

 

 

 

 

P = If purchased from your parent, stepparent, father-in-law, mother-in-law;

1/10% Baseball Stadium Tax – if applicable

+ $

(taxable x .001)

S = If purchased from your spouse;

 

 

 

 

 

C = If purchased from your child, stepchild, daughter-in-law, son-in-law

TOTAL TAX DUE

= $

Code 2. Retailer/lessor who will rent or sell the item. Must include the FEIN (Federal

 

 

 

 

Trade-In – Describe any property you traded in on the purchase of this item.

Employer Identification Number).

Trade-in Serial/Hull ID or Registration Number

Code 3. State of Wisconsin or government unit, agency or school.

 

 

 

 

 

 

 

 

Code 4. Tax paid to another state. Attach a copy of your bill of sale or verifica-

 

 

 

tion of tax payment to the other state. NOTE: Sales tax paid to another state on the

Trade-in Description

 

 

 

 

 

item reported on this application may be claimed as a credit to reduce the Wisconsin

 

 

 

 

tax due. If tax was paid in another state, subtract the state, county or similar tax from

 

 

 

 

the Wisconsin state, county/stadium tax. Enter the remaining amount of Wisconsin tax

 

 

 

 

payable.

 

 

 

 

Code 5. Purchased by a nonresident at least 90 days before registrant became a

 

 

 

 

Wisconsin resident and brought and/or registered the item in this state

 

 

 

 

Code 6. Religious, charitable, educational organization. Must show the Depart-

 

 

 

 

ment of Revenue exempt status number.

 

 

 

 

Code 7. Other. Enter reason (i.e., gift or even trade)

 

 

 

 

 

 

 

 

 

 

 

Code 8. The item was purchased from a dealer and tax was paid to the dealer.

 

 

 

 

Code 9. Farming exemption (i.e., used 95% or more for agricultural purposes).

 

 

 

 

Attach the Department of Revenue exemption certificate (Form S-211) or a written

 

 

 

 

statement claiming exemption.

 

 

 

 

Questions on Tax contact DOR (608) 266-2776

 

 

 

 

 

 

 

F. REGISTRATION FEES (expires March 31st – valid for 2 years beginning January 1st – registration fees are not prorated)

NEW Public Wisconsin Registration PUBLIC USE – $30.00

New to WI registration system – Allows you to operate on areas open to the public, private property with the appropriate permission and the frozen surface of any lake or stream.

Currently/Previously Registered in Wisconsin TRANSFER – $5.00

Change of Ownership – registration decals are current

• if decals are not on unit apply for duplicate decals below

• if decals are expired, apply for renewal below

Private Property Use Only – PRIVATE USE – $15.00 Non-expiring & non-transferrable to new registrant. (Plus check $5.00 transfer fee box above if the vehicle is currently registered in Wisconsin)

Check ONE of the following:

Vehicle used exclusively on land owned or leased by your or a member of your immediate family.

Vehicle used for an agricultural purpose (related to the transportation of farm implements, equipment, supplies or products on a farm or between farms)

Renewal PUBLIC USE – $30.00 – VEHICLE REGISTERED IN YOUR NAME IN WISCONSIN (or you are applying to transfer into your name and vehicle is expired)

Municipal $5.00 – county, city, village, schools or police (original/renew)

Duplicate Registration Certificate $5.00 – ATV/ UTV are not titled in the State of Wisconsin

Duplicate Decal $5.00

NOTE: ATV/ UTVS ARE NOT TITLED IN THE STATE OF WISCONSIN. NEW, RENEWAL, AND TRANSFER/ RENEWALS INCLUDE DECALS AND CERTIFICATE.

Mail Application, Fees, and Supporting Documents to:

DNR PROCESSING CENTER

PO BOX 78701

MILWAUKEE WI 53278-0701

Total Tax Due

 

$

(from Section E above)

 

 

 

 

 

 

Vehicle Registration Fees

+

$

(from Section F above)

 

 

 

 

 

Late Fee $5.00 (for renewals received

+

$

after the expiration date only)

 

 

 

 

 

Cherish Wisconsin Donation

+

$

(minimum $2.00 donation)

 

 

 

 

TOTAL AMOUNT DUE

= $

 

 

 

Make check or money order payable to WDNR for the total amount.

How to Edit Form 9400 376 Online for Free

You are able to work with Form 9400 376 without difficulty with our PDFinity® PDF editor. Our team is committed to providing you with the ideal experience with our editor by regularly releasing new capabilities and enhancements. With these updates, using our tool becomes easier than ever before! It merely requires a few basic steps:

Step 1: Click on the "Get Form" button above on this page to open our editor.

Step 2: With the help of this state-of-the-art PDF editor, it is easy to do more than simply fill out blank form fields. Express yourself and make your docs appear high-quality with customized textual content added, or tweak the original content to excellence - all that comes with an ability to insert stunning images and sign the file off.

This document requires specific details to be filled in, so be certain to take the time to provide what is required:

1. You'll want to fill out the Form 9400 376 correctly, therefore pay close attention when working with the parts containing all of these blanks:

Learn how to fill out Form 9400 376 stage 1

2. When this part is done, go to type in the suitable details in these - YES, YES, YES, Tail Light, Brake Light, Seat Belts for Each Occupant, YES, YES, YES, Roll Bar or similar device that, YES, or more lowpressure or, likelihood that an occupant would, Golf carts lowspeed vehicles dune, and C WHO DID YOU OBTAIN THE.

Form 9400 376 conclusion process described (portion 2)

3. This subsequent step is quite easy, E SALES TAX COMPUTATION Purchase, WISCONSIN County see instructions, Purchase Price accessories, Tradein Amount complete section, Total Taxable Amount price minus, State Sales Tax taxable x, County Tax if applicable taxable, Baseball Stadium Tax if, TOTAL TAX DUE, TradeIn Describe any property you, Tradein Serial Hull ID or, Tradein Description, A state sales tax must be, County Tax If the county tax, and Baseball Stadium Tax If the - each one of these form fields will need to be filled in here.

Completing section 3 of Form 9400 376

4. The form's fourth part arrives with the following form blanks to complete: Code Religious charitable, Code Other Enter reason ie gift, Code The item was purchased from, Code Farming exemption ie used, Questions on Tax contact DOR, F REGISTRATION FEES expires March, NEW Public Wisconsin Registration, surface of any lake or stream, CurrentlyPreviously Registered in, if decals are not on unit apply, Private Property Use Only PRIVATE, vehicle is currently registered in, Check ONE of the following, Vehicle used exclusively on land, and Vehicle used for an agricultural.

Writing segment 4 of Form 9400 376

Always be very mindful while filling in vehicle is currently registered in and CurrentlyPreviously Registered in, because this is the part where many people make a few mistakes.

5. Last of all, this last portion is what you have to wrap up before using the form. The fields here are the following: Mail Application Fees and, DNR PROCESSING CENTER PO BOX, Total Tax Due from Section E above, Vehicle Registration Fees from, Late Fee for renewals received, Cherish Wisconsin Donation minimum, TOTAL AMOUNT DUE, and Make check or money order payable.

Filling in part 5 of Form 9400 376

Step 3: Make sure that the details are right and click on "Done" to complete the project. After setting up a7-day free trial account with us, you'll be able to download Form 9400 376 or send it through email right away. The file will also be at your disposal via your personal account with your each and every modification. Whenever you work with FormsPal, you're able to complete documents without the need to get worried about personal information incidents or records getting shared. Our protected platform makes sure that your private data is maintained safely.