Client has no activity in Wisconsin and won't for the near future.  She has an LTCL for WI that is different from Federal.

Is filing in WI required to "preserve" the LTCL?  Is this required?

I think I'll delete it for 2023 and input it in the future whenever the client has WI taxable income.

(The LC rep fee is small - $80 bux whatever - but she won't pay it.)