Make a Payment

Need to make a payment? Select a tax type below to see the available payment options. Electronic payment options include direct debit, credit card, Apple Pay, PayPal and others. There is no fee for paying via direct debit from a checking or savings account. Convenience and processing fees may apply for other electronic payment options.

Payments can be made via the methods below. Select an option for instructions.

QuickPay button Click the quickpay button to make an electronic payment. There is no fee to pay with your checking or saving account. Convenience and processing fees may apply for other electronic payment options.

  • If you are making an estimated income tax payment by check, enclose your check with Form 1-ES (Wisconsin Estimated Income Tax Voucher).
  • If you filed your income tax return electronically, enclose your check with Form PV (Wisconsin Payment Voucher) and mail to:

    Wisconsin Department of Revenue
    PO Box 3028
    Milwaukee, WI 53201-3028
    Note: If you do not have your voucher, visit our Payment Vouchers page to create one.

  • If you file your income tax return on paper, enclose a check with your return. If you do not enclose a check, a bill will be sent to you after the return has been processed.

    Note: This may take several weeks and may result in interest being due in addition to the amount owed. Checks mailed without a payment voucher, department notice, or identification number may be delayed in processing.

  • If you received a notice (bill) from us, submit the voucher from the first page of the notice along with your check to the mailing address on the voucher:

    Wisconsin Department of Revenue
    PO Box 3028
    Milwaukee, WI 53201-3028
    Note: If you cannot find your notice or voucher, write your Wisconsin tax number or other identifying information in the memo portion of your check and mail your check to the appropriate address below:

    • If this is a collection payment mail to:

      Wisconsin Department of Revenue
      PO Box 8901
      Madison, WI 53708-8901
    • If this is an individual income tax payment mail to:

      Wisconsin Department of Revenue
      PO Box 8903
      Madison, WI 53708-8903

We offer two options to make cash payments:

  1. Pay in person at one of our offices. View office hours and locations. We do not charge additional fees to pay with cash at our office.
  2. Pay at a location that participates in CheckFreePay (Enter "WI Department of Revenue" in the "Biller Search" field). Begin your payment via Quick Pay. Choose the "Other Payment Methods" option and continue through the steps until you are on the Transaction Detail page, then choose "Voucher" as the payment type. Additional fees will apply when using CheckFreePay.

Corporation franchise, partnership, and pass-through withholding taxpayers can make a payment via the methods below. Wisconsin Administrative Rule Tax 1.12 authorizes the Department of Revenue to require electronic payment for taxpayers whose tax due exceeds certain amounts. If you are required to pay electronically, you will be notified by the Department. Taxpayers not required by this rule to pay electronically may do so voluntarily.

  • Payments can also be made using an approved software program when the returns are filed.
  • If you received a notice (bill) from us and would like to send a check, submit the voucher from the first page of the notice along with your check to the mailing address on the voucher.

QuickPay button Businesses should make their payments through My Tax Account. There is no fee to pay with your checking or saving account. Convenience and processing fees may apply for other electronic payment options.

If you do not have a My Tax Account, you can make a payment here https://tap.revenue.wi.gov/BusinessPayment/

If you filed your return electronically but pay the Department of Revenue by check, you should include a Payment Voucher with the check you mail.

Select the correct voucher type from the list below to ensure your tax payment is timely posted by the department to the correct account

We offer two options to make cash payments:

  1. Pay in person at one of our offices. View office hours and locations. We do not charge additional fees to pay with cash at our office.
  2. Pay at a location that participates in CheckFreePay (Enter "WI Department of Revenue" in the "Biller Search" field). Begin your payment via Quick Pay. Choose the "Other Payment Methods" option and continue through the steps until you are on the Transaction Detail page, then choose "Voucher" as the payment type. Additional fees will apply when using CheckFreePay.

Sales and withholding taxpayers can make a payment via the methods below. Wisconsin Administrative Rule Tax 1.12 authorizes the Department of Revenue to require electronic payment for taxpayers whose tax due exceeds certain amounts. If you are required to pay electronically, you will be notified by the Department. Taxpayers not required by this rule to pay electronically may do so voluntarily.

QuickPay button Businesses should make their payments through My Tax Account. There is no fee to pay with your checking or saving account. Convenience and processing fees may apply for other electronic payment options.

We offer two options to make cash payments:

  1. Pay in person at one of our offices. View office hours and locations. We do not charge additional fees to pay with cash at our office.
  2. Pay at a location that participates in CheckFreePay (Enter "WI Department of Revenue" in the "Biller Search" field). Begin your payment via Quick Pay. Choose the "Other Payment Methods" option and continue through the steps until you are on the Transaction Detail page, then choose "Voucher" as the payment type. Additional fees will apply when using CheckFreePay.

QuickPay button You can file the tax returns and make payments for the following business tax types in My Tax Account.Wisconsin Administrative Rule Tax 1.12 authorizes the Department of Revenue to require electronic payment for taxpayers whose tax due exceeds certain amounts. If you are required to pay electronically, you will be notified by the Department. Taxpayers not required by this rule to pay electronically may do so voluntarily.

  • Alternate Fuel Tax
  • Blenders Fuel
  • Business Tax Registration Renewal Fee (Pay Only)
  • Cigarette and Tobacco Products Tax (Pay Only)
  • Dry Cleaning Facility and Solvent Fees
  • Fermented Malt Beverage and Liquor, Cider and Wine Tax
  • General Aviation Fuel
  • Local Exposition Tax
  • Motor Fuel Tax
  • Police and Fire Protection Fee
  • Premier Resort Area Tax
  • Real Estate Transer Fee
  • Rental Vehicle Fee
  • Room Tax Report Penalties
  • Tax Incremental Financing
  • Terminal Operator's Schedule
  • TID Annual Report Penalties
  • Utility Tax (Pay Only)

QuickPay button Businesses should make their payments through My Tax Account. There is no fee to pay with your checking or saving account. Convenience and processing fees may apply for other electronic payment options.

We offer two options to make cash payments:

  1. Pay in person at one of our offices. View office hours and locations. We do not charge additional fees to pay with cash at our office.
  2. Pay at a location that participates in CheckFreePay (Enter "WI Department of Revenue" in the "Biller Search" field). Begin your payment via Quick Pay. Choose the "Other Payment Methods" option and continue through the steps until you are on the Transaction Detail page, then choose "Voucher" as the payment type. Additional fees will apply when using CheckFreePay.

If you cannot pay the full amount due with your tax return, file the completed Wisconsin tax form on time and pay as much as possible. You will receive a bill for the balance. By filing on time, you avoid late fees and late filing negligence penalties.

Paying in full avoids additional interest of 18% and a collection fee of either $35 or 6.5% of the unpaid amount (greater of the two will apply).

Request a payment plan by doing one of the following:

  • Submit request online through My Tax Account
    • Register or log in to My Tax Account.
      • Add access to your accounts and request a payment plan by selecting Manage My Collection.
      • Registered users can view their collection balance at any time.
    • Requests may be made if you are not registered for My Tax Account
      • Go to My Tax Account
      • Under the Additional Services panel, click Request a Payment Plan and follow the prompts to complete your request
      • You will need:
        • a letter ID number from the Wisconsin Department of Revenue
        • your financial institution routing and account number
  • Mail, fax, or email the Payment Plan Request form

The following terms apply to payment plans:

  • You must file and pay all tax returns on time in addition to making the expected payments. Meeting these terms avoids other collection actions.
  • We will continue to intercept any refunds or payments due to you from the federal government, Wisconsin and other states and may issue a tax warrant to secure the debt.
  • A $20 fee is charged for all payment plans.

Source: DOR Delinquent Tax Common Questions

The Wisconsin Department of Revenue considers a tax "delinquent" when the due date of an assessment is passed, and after the expiration of any statutory appeal rights. Once delinquent, the debt is subject to collection action.

To avoid collection action, pay the liability immediately or, if unable to pay in full, contact us to request assistance in resolving your balance.

When contacting us about a delinquent account, have the following information available:

  • Name and mailing address of the debtor
  • Telephone number where you may be contacted from 7:45 a.m. to 4:30 p.m. CST
  • Social Security number (SSN), federal employer identification number (FEIN), or Wisconsin tax number
  • Copies of all supporting documentation or records related to your inquiry

We assess the following additional costs when a tax liability becomes delinquent:

  • A delinquent tax collection fee of 6.5% of the amount due or $35, whichever is greater
  • Interest monthly at the rate of 18% per year on the tax balance due
  • A $20 payment plan fee if you enter into a payment plan with us to pay your delinquent taxes
  • Expenses incurred with any legal collection actions taken by us. For example, lien filing fees, garnishment fees, supplemental hearing fees, and other court costs

If you have additional questions regarding delinquent taxes, see: DOR Owe Back Taxes? (wi.gov)

Source: DOR Delinquent Tax Common Questions

Wisconsin Act 28 (2009) authorizes the State Debt Collection (SDC) program. This act allows state agencies to partner with the Wisconsin Department of Revenue (DOR) in collection of debt. A debt means any amount owed to a government agency where the debt was reduced to a judgment or the debtor was notified and was given an opportunity to be heard with regard to the amount owed.

What can I expect in the collection process?

The referring agency sends a Notice of Referral to you at least 30 days prior to referring a debt to DOR. The notice provides an opportunity for you to contact the referring agency to resolve the obligation prior to referral. The referring agency does not confirm receipt of this notice.

If you do not contact the agency, the debt is referred. DOR creates a collection case for the debt and adds a collection fee. The fee is 15% of the amount referred (minimum $35). A Notice of Referred Debt is sent with contact information and a payment voucher. DOR does not confirm receipt of this notice. Once referred, the debt is considered final, and DOR is unable to review disputes or appeals of the debt. All payments must be made directly to DOR.

If an agency has suspended a license or privilege, they will often require payment in full before releasing the suspension. The release of a suspension is reviewed and processed by the referring agency, not DOR.

How does DOR collect?

DOR is authorized to use the same collection authorities used to collect delinquent taxes. These measures include, but are not limited to:

  • Payment plans
  • Refund intercepts
  • Wage attachment orders
  • Levies
  • Records subpoena

Source: SDC Common Questions

Wisconsin law requires that you pay tax on your income as it becomes available to you. Your employer will generally withhold income tax from your wages. However, if you have taxable non-wage income or other income not subject to withholding, you may need to make quarterly estimated tax payments.

Estimated Payment

Generally, you are required to make quarterly estimated income tax payments if you expect your Wisconsin income tax return to show a balance due of $500 or more.

Yes, if tax has not been withheld from a Wisconsin source of income. This requirement holds true even if you had no Wisconsin filing requirement last year.

Estimate the amount of income you expect to receive in 2022. Compute your expected tax by applying appropriate credits and expected withholding.

See the "Estimated Income Tax Worksheet" from the Form 1-ES instructions for a detailed computation of the required payment(s).

Generally, you must make your first estimated tax payment by April 18, 2023. You may pay all your estimated tax at that time or in four equal installments on or before April 15, 2023, June 15, 2023, September 15, 2023 and January 15, 2024.

See Form 1-ES instructions for exceptions to this general rule.

There are several options available for making estimated payments.

You may have to pay underpayment interest if you haven't had enough state withholding or you haven't made the required quarterly estimated tax payments. Estimated tax payments are generally required if you expect your Wisconsin income tax return to show a net tax due of $500 or more.

You will not owe underpayment interest if your prior year tax return was for a tax year of 12 full months (or would have been if you had been required to file) and either of the following applies:

  • You had no tax liability for the prior year and you were a Wisconsin resident for all of the prior year, or
  • You have paid in the smaller of 90% of your current year tax liability or 100% of your prior year Wisconsin tax liability*

Underpayment interest is computed separately for each installment due date. Therefore, you may owe underpayment interest for an earlier installment due date even if you pay enough tax later to make up the underpayment.

For more information about underpayment interest, see Wisconsin Schedule U, Underpayment of Estimated Tax by Individuals and Fiduciaries, and its instructions.

*Note: The comparison to your prior year Wisconsin tax liability does not apply if you did not file a Wisconsin tax return for the prior year.

Check the department's estimated tax payments inquiry application and use this information to correct the amount of estimated tax payments claimed on your Wisconsin return.

Re-check your estimated tax payment records for errors. You may be reporting an estimated payment that was applied to your prior year return or was submitted for the following year's estimated tax. Also, an adjustment to your prior year return may have changed the amount available for carryforward to the current year.

Verify that you are claiming only estimated tax payments and/or an estimated tax credit carryforward on the estimated tax line of your return. If you are including payments made on your behalf by a partnership, tax-option (S) corporation, trust or estate that are reported on a Schedule 3K-1, 5K-1 or 2K-1, those payments are considered withholding. Please verify the amounts reported on the K-1s issued to you and record this on the withholding line of your Wisconsin tax return.

For missing payments, please submit legible front and back copies of any canceled checks, ACH payment amount and confirmation number, credit card payment and confirmation number, or other documentation to support your claim for estimated tax paid. Please include contact information with your correspondence.

Source: DOR Individual Income Tax Estimated Tax Payments Common Questions

You can verify estimated tax payments for individuals and corporations on the department's website. This service allows individuals, corporations, partnerships, and practitioners to verify estimated tax payments when completing a tax return. It will only display available payment amounts, so that the correct payment total can be entered on the return.

In addition, credit carry forwards, extension payments, and W-200 payments (pre-payments of tax), may be verified to determine if they are available to be claimed on a return that has yet to be processed by the department.

Complete and print the interactive Form 1-ES Voucher

  1. Can I prepay my 2023 Wisconsin income tax liability and then claim exemption from Wisconsin withholding?

    • Yes, you can prepay your Wisconsin income tax liability. To claim exemption from withholding you must:
      • Submit full payment of your 2023 Wisconsin estimated tax liability using a 2023 prepayment voucher, Wisconsin Form A-115 or make your payment online, by December 31,2022.

      • If you are using a voucher, please mail the voucher to:
        Wisconsin Department of Revenue
        Exceptions Review Unit
        Mail Stop 3-164
        PO Box 8966
        Madison, WI 53708-8966

      • We will mail you two department signed copies of Form W-200, Certificate of Exemption from Withholding for Prepayment of Estimated Tax, after we receive and process your payment. You must give one copy of the signed Form W-200 to your employer. The other copy is for your records.

  2. How do I prepay online?

    Prepay online through My Tax Account or Quick Pay by December 31, 2022. The tax type should be Individual Income Tax. The payment type should be W-200 Prepayment.

Source: DOR Individual Income Tax Prepayment of Tax Common Questions

Benefits of Registering for My Tax Account

  • Allows you to make payments automatically
  • Allows you to save your banking information for later use
  • Allows you to schedule and cancel future payments
  • Saves you time and money on postage and mailing checks
  • Eliminates the risk of your payments being lost in the mail
  • Easy tracking of prior payments
  • Security and confidentiality for all transactions
  • Individuals can enroll in Identity Protection PIN

My Tax Account

If you are an individual with more questions regarding My Tax Account visit DOR Using My Tax Account for Personal Use (wi.gov). If you are a business with more questions regarding My Tax Account visit DOR Using My Tax Account (MTA) (wi.gov).


​
​
​