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

Remittance form cannot be submitted by email.


Questions about General Real Estate Trust Account Requirements in Wisconsin

Requirements for a Real Estate Trust Account Bookkeeping System

Consent to Examine and Audit Trust Account

​Statutes and Rules

Trust Accounts – Chapter 452.13

Administrative Code REEB 18

​Contact Information

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

Real Estate Trust Account
WI Department of Safety and Professional Services
PO Box 8935, Madison, WI 53708-8935​​​​ 

Phone: 608-266-2112​​​​​

For questions on the IBRETA remittance form, contact ​