Interest Bearing Real Estate Trust Accounts (IBRETA)

Since 1993, Wisconsin Statutes require real estate brokers to establish interest-bearing real estate trust accounts for the deposit of all down payments, earnest money and other trust funds received by the broker and related to the conveyance of real estate.  Banks and other depository institutions remit the interest from the IBRETA accounts to the State.  The Department of Administration's Division of Energy, Housing and Community Resources uses these funds to augment existing emergency and transitional homeless programs.  IBRETA dollars, partially fund grants to organizations that provide shelter or services to homeless individuals or families.​​


IBRETA remittance form.doc

Remittance form can not be submitted by email.


Questions about General Real Estate Trust Account Requirements in Wisconsin

Requirements for a Real Estate Trust Account Bookkeeping System.pdf

Consent to Examine and Audit Trust Account.pdf

​Statutes & Rules

Trust Accounts – Chapter 452.13

Administrative Code REEB 18

Contact Information

​For more information regarding the regulations of your IBRETA account contact:

Division of Enforcement
Wis. Dept. of Safety and Professional Services
(formerly Regulation and Licensing)
PO Box 8935, Madison, WI 53708-8935
FAX 608-266-2264​