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

1. ​​​​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?
   
   
2. What is the due date for filing wage statements (Form W-2) with the Wisconsin Department of Revenue?
   
   
3. Are extensions available if I can't file wage statements (Form W-2) by the due date?
   
   
4. 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?
   
   
5. What is the due date for filing information returns (Forms 1099-MISC, 1099-NEC, and 1099-R) with the Wisconsin Department of Revenue?
   
   
6. Are extensions available if I can't file information returns (Forms 1099-MISC, 1099-NEC, and 1099-R) by the due date?
   
   
7. Am I required to file wage or information returns electronically?
   
   
8. How do I file wage and information returns electronically?
   
   

1. 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.
     
     

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

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

   For tax year 2022, the due date for filing wage statements with the department is January 31, 2023. In addition, you must provide a copy of the wage statement to the employee by January 31, 2023.

   Note: Exceptions to the due date are mentioned in Publication 117.

3. 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, 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:

   • Complete the Request Extension to File in My Tax Account
   • Email – WIWithholding@wisconsin.gov
   • Mail to – MS 3-80, Wisconsin Department of Revenue, Tax Operations Business, PO Box 8902, Madison WI 53708-8902
     
     
4. 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.
     
     

   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 the payer deducts the payments in computing Wisconsin net income.
   • 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.

5. 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 2022, the due date for filing information returns with the department is January 31, 2023. In addition, you must provide a copy of the information return to the recipient by January 31, 2023.

   Note: Exceptions to the due date are mentioned in Publication 117.

6. 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, 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:

   • Complete the Request Extension to File in My Tax Account
   • Email – WIWithholding@wisconsin.gov
   • Mail to – MS 3-80, Wisconsin Department of Revenue, Tax Operations Business, PO Box 8902, Madison WI 53708-8902
     
     
7. 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.

8. 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".
   • Submit an EFW2 file (for Form W-2) through the department's website.
   • Submit an IRS formatted file (for Forms 1099-MISC, 1099-NEC, 1099-R, and W-2G) 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.

Applicable Laws and Rules

This document provides statements or interpretations of the following laws and regulations enacted as of December 19, 2022: secs. 71.64, 71.65, 71.70, 71.72, 71.73, and 71.80, Wis. Stats., and sec. Tax 2.04, Wis. Adm. Code.

Laws enacted and in effect after this date, new administrative rules, and court decisions may change the interpretations in this document. Guidance issued prior to this date, that is contrary to the information in this document is superseded by this document, according to sec. 73.16(2)(a), Wis. Stats.

The department welcomes your input on our guidance. Submit comments on this guidance document.

Guidance Document Number: 100129

December 19​, 2022