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Withholding Rent: If the landlord refuses to eliminate a condition hazardous to the health or safety of the tenant, the tenant may either move out or take a rent abatement to match the extent to which the tenant is deprived of full normal use of the unit. Tenants may not withhold rent in full (WI Stat. § 704.07(4)).
It is acceptable to indicated in the rental agreement that the tenant is responsible for providing and paying for routine carpet cleaning. See DOJ letter to DATCP dated 7/31/13. But, if the tenant fails to do so, a landlord still cannot deduct the cost of routine carpet cleaning from the tenant's security deposit.
Standard Legal Deductions Unpaid rent (some exceptions in Wis. Stat. 704.29) Unpaid utilities owed under the rental agreement, or for which the landlord becomes responsible. Damages caused by the tenant or their guests that go beyond "normal wear and tear" Unpaid monthly municipal permit fees, Wis. Stat.
If the landlord does not return the security deposit and/or list of deductions within the required 21 days, or if the landlord took out money for things the tenant disagrees with, the tenant may sue the landlord for double the amount wrongfully withheld, plus court costs and reasonable attorney's fees.
Returning security deposits (ATCP 134.06(2)) The rules provide that the landlord must deliver or mail the security deposit, less any amounts properly withheld, to the last known address of the tenant within 21 days after the end of the rental agreement.