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As an employer, I am required to file wage statements (Form W-2) 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.
- Withheld any amount of Wisconsin income tax from the wages paid to an employee, regardless of the employee's state of residence or where services were performed.
See
Publication 117,
Guide to Wisconsin Wage Statements and Information Returns, for specific reporting and payment information.
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What is the due date for filing wage statements (Form W-2) with the Wisconsin Department of Revenue?
For tax year 2024, the due date for filing wage statements with the department is January 31, 2025. In addition, you must provide a copy of the wage statement to the employee by January 31, 2025.
Note: Exceptions to the due date are mentioned in
Publication 117.
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Are extensions available if I can't file wage statements (Form W-2) by the due date?
You may request a 30-day extension for filing Form W-2 wage statements with the department if you are able to demonstrate good cause and reason for the requested delay, but the due date for furnishing a copy of the Form W-2 to the employee cannot be extended.
Extension requests must be received by the original due date using one of the following:
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I am required to file information returns (Forms 1099-MISC, 1099-NEC, and 1099-R) with the federal Internal Revenue Service (IRS). 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 to the department depending upon the type and amount 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, as provided below.
- 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.
- Any payments from which you withheld any amount of Wisconsin income tax, regardless of the amount of the payment, the payee's state of residence, the location of the property, or the location where services were performed.
Notes:
- If an employee receives wages subject to withholding and additional amounts not subject to withholding, the total compensation must be reported on a wage statement.
- Payers other than corporations must report rents and royalties only if (1) the payer deducts the payments in computing Wisconsin net income or (2) the payer withholds any amount of Wisconsin income tax.
- If Wisconsin withholding is reported on the federal Form 1099, the federal form must be included on the annual reconciliation (Form WT-7)
For more information on payments that must be reported to Wisconsin on an information return, see
Publication 117.
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What is the due date for filing information returns (Forms 1099-MISC, 1099-NEC, and 1099-R) with the Wisconsin Department of Revenue?
For tax year 2024, the due date for filing information returns with the department is January 31, 2025. In addition, you must provide a copy of the information return to the recipient by January 31, 2025.
Note: Exceptions to the due date are mentioned in
Publication 117.
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Are extensions available if I can't file information returns (Forms 1099-MISC, 1099-NEC, and 1099-R) by the due date?
You may request a 30-day extension for filing Forms 1099-MISC, 1099-NEC, and 1099-R with the department if you are able to demonstrate good cause and reason for the requested delay, but the due date for furnishing a copy of the information return to the recipient cannot be extended.
Extension requests must be received by the original due date using one of the following:
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Am I required to file wage or information returns electronically?
If you file 10 or more wage statements or information returns with the department, you must file your wage and information returns electronically.
See
Publication 117.
Employers or organizations with fewer than 10 wage statements are encouraged to file W-2s using one of the methods detailed in the next question. Otherwise, send your statements to:
Wisconsin Department of Revenue
PO Box 8920
Madison WI 53708-8920
- Effective December 1, 2024, for all tax years - Printable wage and information returns should be formatted to print
one taxpayer per page.
- Use the following formats for printable forms:
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Do not send federal or state transmittal form.
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We cannot confirm receipt of W-2s using this method. Instead, use one of the electronic filing methods above to receive a confirmation number from the Wisconsin Department of Revenue.
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How do I file wage and information returns electronically?
Electronic filing options include:
- Key Forms W-2, 1099-MISC, 1099-NEC, and 1099-R in
My Tax Account when filing the annual reconciliation (WT-7).
- Key Forms W-2, 1099-MISC, 1099-NEC, and 1099-R in My Tax Account at any time during the year. Log in to My Tax Account and select "Enter W-2/1099 Information".
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Submit an EFW2 file (for Form W-2) through the department's website.
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Submit an IRS formatted file (for Forms
1099-MISC, 1099-NEC, 1099-R, 1099-K, W-2G, etc.) through the department's website.
For more information, see
Publication 117,
Guide to Wisconsin Wage Statements and Information Returns, and
Publication 172,
Annual W-2, 1099-R, 1099-MISC, 1099-NEC, 1099-K, and W-2G Electronic Reporting.