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, except 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 to Wisconsin 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
Guide to Wisconsin Wage Statements and Information Returns.