Financial responsibility forms for waste management facilities
All owner financial responsibility forms and official correspondence must include the appropriate signatures and be mailed to the following address.
For USPS:
WI Dept of Natural Resources
Dustin Sholly – WA/5
PO Box 7921
Madison, WI 53707-7921
For any other carrier:
WI Dept of Natural Resources
Dustin Sholly – WA/5
2421 Darwin Rd
Madison, WI 53704
If convenient, please email Dustin Sholly and include electronic copies of any submissions that have been or will be mailed to the DNR.
The following forms are fillable PDFs. If you have trouble opening them in your browser, right-click the link and select the option to save to your device, then open using Adobe Acrobat Reader version 10 or later.
Solid waste
Landfills
- Long-Term Care Performance Bond [PDF] (Form 4400-064)
- Closure Performance Bond [PDF] (Form 4400-065)
- Long-Term Care Irrevocable Trust Agreement [PDF] (Form 4400-069)
- Closure Irrevocable Trust Agreement [PDF] (Form 4400-068)
- Long-Term Care Irrevocable Escrow Agreement [PDF] (Form 4400-071)
- Closure Irrevocable Escrow Agreement [PDF] (Form 4400-072)
- Long-Term Care Irrevocable Letter of Credit [PDF] (Form 4400-080)
- Closure Irrevocable Letter of Credit [PDF] (Form 4400-081)
Non-landfill solid waste facilities
- Closure Performance Bond [PDF] (Form 4400-192)
- Irrevocable Letter of Credit [PDF] (Form 4400-254)
Guidance for non-landfill solid waste facilities
Learn more about how to calculate closure costs and the process for establishing owner financial responsibility.
Hazardous waste
Hazardous waste
- Trust Agreement [PDF] (Form 4430-022)
- Financial Guarantee Bond [PDF] (Form 4430-023)
- Performance Bond [PDF] (Form 4430-024)
- Irrevocable Letter of Credit [PDF] (Form 4430-025)
- Certificate of Insurance for Closure or Long-term Care [PDF] (Form 4430-026)
- Escrow Agreement [PDF] (Form 4430-027)
- Deposit with the Department [PDF] (Form 4430-028)
- Corrective Action Performance Bond [PDF] (Form 4400-186)
- Corrective Action Irrevocable Letter of Credit [PDF] (Form 4400-187)
Inflation factors
Inflation factors
The Waste and Materials Management Program provides the following factors for use when calculating the amount of owner financial responsibility (OFR), as required in ss. NR 520.07(5), NR 664.0142(2), and NR 664.0144(2), Wis. Adm. Code. The information is updated annually around March.
Owner Financial Responsibility Inflation Factor Table
Calendar Year Annual Inflation Factor
To inflate amount from beginning of listed calendar year to end of the same year
Compound Inflation Factor
To inflate amount from beginning of listed calendar year to end of 2025 (2026 dollars)
Compound Inflation Factor
To inflate amount from beginning of listed calendar year to end of 2026* (2027 dollars)
1979 1.0850 4.0384 4.2003 1980 1.0900 3.7220 3.8713 1981 1.0920 3.4147 3.5516 1982 1.0600 3.1270 3.2524 1983 1.0420 2.9500 3.0683 1984 1.0380 2.8311 2.9446 1985 1.0330 2.7274 2.8368 1986 1.0270 2.6403 2.7462 1987 1.0300 2.5709 2.6740 1988 1.0340 2.4960 2.5961 1989 1.0410 2.4139 2.5107 1990 1.0420 2.3189 2.4119 1991 1.0406 2.2254 2.3146 1992 1.0263 2.1386 2.2244 1993 1.0265 2.0838 2.1674 1994 1.0256 2.0300 2.1114 1995 1.0238 1.9793 2.0587 1996 1.0195 1.9333 2.0108 1997 1.0200 1.8963 1.9723 1998 1.0120 1.8591 1.9336 1999 1.0150 1.8371 1.9108 2000 1.0210 1.8099 1.8825 2001 1.0230 1.7727 1.8438 2002 1.0240 1.7329 1.8024 2003 1.0183 1.6922 1.7601 2004 1.0262 1.6618 1.7284 2005 1.0303 1.6194 1.6843 2006 1.0316 1.5718 1.6348 2007 1.0256 1.5236 1.5847 2008 1.0213 1.4856 1.5452 2009 1.0092 1.4546 1.5129 2010 1.0095 1.4414 1.4992 2011 1.0213 1.4278 1.4851 2012 1.0177 1.3980 1.4541 2013 1.0149 1.3737 1.4288 2014 1.0144 1.3535 1.4078 2015 1.0100 1.3343 1.3878 2016 1.0131 1.3211 1.3741 2017 1.0180 1.3040 1.3563 2018 1.0225 1.2810 1.3324 2019 1.0174 1.2528 1.3030 2020 1.0122 1.2314 1.2808 2021 1.0415 1.2165 1.2653 2022 1.0701 1.1680 1.2148 2023 1.0364 1.0915 1.1353 2024 1.0242 1.0532 1.0954 2025 1.0283 1.0283 1.0695 2026 1.0401* 1.0000 1.0401 Inflation factors are derived from the most recent implicit price deflator for gross domestic product published by the U.S. Department of Commerce in its Survey of Current Business (https://apps.bea.gov/scb/). The annual inflation factor is the result of dividing the latest published annual deflator by the deflator for the previous year.
* Until the third estimate is published around March of the following year, the annual inflation factor is assumed to be equal to the average inflation over the past 5 calendar years.
As Required by ss. NR 520.07(5) and NR 664.0142(2), Wis. Adm. Code.
Table revised April 9, 2026.
Contact information
If you have questions or comments regarding the inflation factors, contact:
Dustin Sholly
Waste & Materials Management
608-866-0154