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Wisconsin Department of Revenue

 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 federal Internal Revenue Service. 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 Form 1099 or 9b information returns by the due date?
  7. Am I required to file wage and tax statements or information returns on magnetic media?
  8. What is the Combined Federal/State Filing Program?
  9. Where do I mail the forms?
  1. As an employer, I am required to file Form W-2 wage and tax statements with the federal Internal Revenue Service. 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:

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

    See Publication W-166, Wisconsin Employer's Withholding Tax Guide, and Publication 117, Guide to Wisconsin Information Returns, for information on how and where to file the wage and tax statements.

    You may be required to file Forms W-2 on magnetic media. See Question 7 for additional information.

  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 of time is available for filing Form W-2 wage and tax statements with the Department of Revenue. To obtain an extension, you must submit a written request to the Department prior to the original due date. Mail requests to:

    Wisconsin Department of Revenue
    P.O. Box 8949
    Madison, WI 53708-8949

    Note: The date for furnishing wage statements to employees cannot be extended. In addition, no extension of time is available to deposit taxes withheld from employees' wages.

  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 the payments that must be reported to Wisconsin on an information return, see Publication 117, Guide to Wisconsin Information Returns.

    You may be required to file Forms 1099 or 9b on magnetic media. See Question 7 for additional information.

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

    The due date for filing information returns with the Department depends on the type of payer (corporate or noncorporate) and the type of payment being reported. The chart below summarizes the due dates for filing information returns with the Department.

    Type of Payment Type of Payer Due Date
    Rent or royalty Noncorporate February 28
    Rent or royalty Corporation March 15
    Nonwage compensation All February 28

    Note: You are required to furnish the recipient of the payment with a copy of the information return by January 31.

  6. Are extensions available if I can't file Form 1099 or 9b information returns by the due date?

    A 60-day extension of time is available for filing Form 1099 or 9b information returns with the Department of Revenue. To obtain an extension, you must submit a written request to the Department prior to the original due date. Mail requests to:

    Wisconsin Department of Revenue
    P.O. Box 8949
    Madison, WI 53708-8949

    Note: The date for furnishing information returns to individuals cannot be extended.

  7. Am I required to file wage and tax statements or information returns on magnetic media?

    If you must file federal wage and tax statements or information returns on magnetic media and you file at least 250 wage and tax statements or information returns with Wisconsin, you generally must file your wage and tax statements or information returns with the Wisconsin Department of Revenue on magnetic media or by electronic filing.

    For more information, see Publication 509, Filing Wage Statements and Information Returns on Magnetic Media or by Electronic Transmission. Publication CO-001, Annual W-2, 1099-R, 1099MISC, & W2-G Reporting, provides information on the specifications for magnetic media reporting. Both publications also provide information on how and where to file the wage and tax statements or information returns.

  8. What is the Combined Federal/State Filing Program?

    As an alternative to filing information returns with the Wisconsin Department of Revenue, payers may be eligible to participate in the Combined Federal/State Filing Program. Under this program, payers who meet the federal requirements submit their information on magnetic media to the Internal Revenue Service (IRS), which will forward the appropriate information to the State of Wisconsin. For additional information about this program, call (608) 267-3327 or write to the Magnetic Media Coordinator, Wisconsin Department of Revenue, Mail Stop 5-257, P.O. Box 8906, Madison, WI 53708-8906.

  9. Where do I mail the forms?

    Please see Question #3 of the Tax Return Mailing Addresses frequently asked questions.

FOR MORE INFORMATION PLEASE CONTACT:

WISCONSIN DEPARTMENT OF REVENUE
Customer Service Bureau
P.O. Box 8949
Madison, WI 53708-8949
Phone: (608) 261-6261
Fax: (608) 267-1030
E-Mail Additional Questions

Last updated January 3, 2008