Forms W-2 and 1099 Filing by Employers and Others Making Reportable Payments

  1. As an employer, I am required to file Form W-2 wage and tax statements with the Social Security Administration. Am I required to send a copy of the Forms W-2 to the Wisconsin Department of Revenue?
  2. What is the due date for filing Form W-2 wage and tax statements with the Wisconsin Department of Revenue?
  3. Are extensions available if I can't file Form W-2 wage and tax statements by the due date?
  4. I am required to file Form 1099 information returns with the federal Internal Revenue Service. Am I required to send a copy of the Forms 1099 to the Wisconsin Department of Revenue?
  5. What is the due date for filing Form 1099 or 9b information returns with the Wisconsin Department of Revenue?
  6. Are extensions available if I can't file Forms 1099-MISC, 1099-R or 9b information returns by the due date?
  7. Am I required to file wage and tax statements or information returns electronically?
  8. How do I file wage and information returns electronically?

  1. As an employer, I am required to file Form W-2 wage and tax statements with the Social Security Administration. Am I required to send a copy of the Forms W-2 to the Wisconsin Department of Revenue?

    You are required to send the department a copy of federal Form W-2 if you:

    • paid wages to a Wisconsin resident, regardless of where the services were performed, or
    • paid wages to a nonresident for services performed in Wisconsin.

    See Publication 117, Guide to Wisconsin Wage Statements and Information Returns, for specific reporting and payment information.

    See Question 8 for information on how to send Forms W-2 to the department electronically.

  2. What is the due date for filing Form W-2 wage and tax statements with the Wisconsin Department of Revenue?

    The due date for filing Form W-2 wage and tax statements with the department is January 31. In addition, you must provide a copy of the wage and tax statement to the employee by January 31.

  3. Are extensions available if I can't file Form W-2 wage and tax statements by the due date?

    A 30 day extension is available for the annual reconciliation (WT-7). This extension also applies to corresponding wage statements and information returns.

    To request an extension, choose one of the following:

    • Complete the "Request Extension to File" in My Tax Account.
    • Email: DORRegistration@revenue.wi.gov
    • Write to Wisconsin Department of Revenue, PO Box 8902, Madison, WI 53708-8902

    Note:

    • We must receive your extension request by the due date (January 31)
    • We cannot extend the date for furnishing wage statements to recipients (January 31)
  4. I am required to file Form 1099 information returns with the federal Internal Revenue Service. Am I required to send a copy of the Forms 1099 to the Wisconsin Department of Revenue?

    You may be required to send a copy of the federal Form 1099, or Wisconsin Form 9b, to the department depending upon the type of payment that is being reported on the Form 1099.

    Individuals, fiduciaries, partnerships, limited liability companies, and corporations doing business in Wisconsin and making payments to individuals of rents, royalties, or certain nonwage compensation must file Form 1099 or Form 9b. Payers other than corporations must report rents and royalties only if the payer deducts the payments in computing Wisconsin net income.

    The following payments must be reported on an information return:

    • Rents and royalties of $600 or more paid to a Wisconsin resident, regardless of the location of the property to which such payments relate.
    • Rents and royalties of $600 or more paid to a nonresident on property located in Wisconsin.
    • Annuities, pensions, and other nonwage compensation of $600 or more paid to Wisconsin residents.
    • Nonwage payments of $600 or more made to a nonresident for services performed in Wisconsin.

    If an employee receives wages subject to withholding and additional amounts not subject to withholding, report the total compensation on a wage and tax statement.

    For more information on payments that must be reported to Wisconsin on an information return, see Publication 117, Guide to Wisconsin Wage Statements and Information Returns.

  5. What is the due date for filing Form 1099 or 9b information returns with the Wisconsin Department of Revenue?

    The due date depends on the type of payer (corporate or noncorporate) and the type of payment:

    Type of Payment Type of Payer Due Date
    Rent or royalty Noncorporate February 28
    Rent or royalty Corporation March 17
    Nonwage compensation All February 28

    Note:

    • You must furnish the recipient of the payment a 1099 or 9b by January 31
    • Any Wisconsin income tax withheld is due to the department by January 31
  6. Are extensions available if I can't file Forms 1099-MISC, 1099-R or 9b information returns by the due date?
    • A 60 day extension is available for filing Form 1099 or 9b information returns with the Wisconsin Department of Revenue.
    • Extension requests must be made in writing or via email and must be received prior to the due date. Send to:

      Wisconsin Department of Revenue
      Registration Unit
      Mail Stop 3-80
      PO Box 8902
      Madison WI 53708-8902
      DORRegistration@revenue.wi.gov

    Note:

    • Any Wisconsin income tax withheld is due to the department January 31.
    • The date for furnishing information returns to the recipients cannot be extended.
  7. Am I required to file wage and tax statements or information returns electronically?

    If you file 50 or more wage statements or information returns with the department, you generally must file your wage and tax statements electronically.

    See Publication 117, Guide to Wisconsin Wage Statements and Information Returns.

  8. How do I file wage and information returns electronically?

    To file Forms W-2 electronically:

    • Use My Tax Account to file your W-2s at the same time as the annual reconciliation (Form WT-7), or
    • Submit a SSA/IRS W-2 PDF or text file through the Wisconsin Department of Revenue website. See Pub CO-001 for more information.

    To file Forms 1099 electronically:

    • Submit an IRS 1099 text file through the Wisconsin Department of Revenue website. See Pub CO-001 for more information.

FOR MORE INFORMATION PLEASE CONTACT:

WISCONSIN DEPARTMENT OF REVENUE
Customer Service Bureau
PO Box 8949
Madison, WI 53708-8949
Phone: (608) 266-2776
Fax: (608) 267-1030
Email additional questions to DORWithholdingTax@revenue.wi.gov

February 18, 2014