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.

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).

Make a Payment - Individuals and Fiduciaries

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

Payments can also be made using an approved software program for individuals or an approved software program for fiduciary taxpayers 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.
Individuals should consider registering for My Tax Account, for access to view mail, schedule and cancel estimated payments, sign up for an Identity Protection PIN and more.

Direct Debit, Credit Card and Other Electronic Payments

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.

Paper Check or Money Order

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

Cash

Cash payments need to be made in person at one of our offices. Office hours and locations.

Make a Payment - Corporations, Partnerships, & Pass-Through Withholding

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.

Direct Debit, Credit Card and Other Electronic Payments

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.

Paper Check or Money Order

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

Do not print a blank voucher to complete by hand. Enter information using the correct link below. The string of numbers at the bottom of the voucher changes to reflect your personal information (identifying number and amount).
Cut on the dotted line only. Do not cut off the string of numbers at the bottom of the voucher
Send your payment to the address shown on the voucher. Do not attach any other forms or instruction sheets to the voucher.
Use the correct voucher for the tax and payment type listed.

Partnership Estimated Tax
Partnership Income Tax
Corporation Estimated Tax
Corporation Franchise or Income Tax
Pass-Through Entity Withholding Estimated Tax

Cash

Cash payments need to be made in person at one of our offices. Office hours and locations.

Make a Payment - Sales and Withholding

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.

Sales and withholding taxpayers can file and pay through My Tax Account.

Payments can also be made using an approved software program for sales and use tax or an approved software program for withholding tax when the returns are being 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.

Direct Debit, Credit Card and Other Electronic Payments

Cash

Cash payments need to be made in person at one of our offices. Office hours and locations.

Make a Payment - Excise and other Business Taxes

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)

Direct Debit, Credit Card and Other Electronic Payments

Cash

Cash payments need to be made in person at one of our offices. Office hours and locations.

Can't Pay in Full?

Request a Payment Plan

Request a payment plan by doing one of the following:

Register for a My Tax Account
- Add access to your accounts and request a payment plan by selecting Manage My Collection
- Track your collection balance
Complete a Payment Plan Request form and submit it by mail, fax or email

If you enter into a payment plan with us to pay your delinquent debt in installments, a $20 fee is charged. Additionally:

The terms of the payment plan require you 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.

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.

It is better for you to pay your liability in full rather than through a payment plan. If your bill is not paid in full by the due date, you become liable for interest of 18% per year and a delinquent collection fee of the greater of $35 or 6.5% of the unpaid amount. Private loans generally offer more favorable terms.

Important:

Payment plan terms require that you file and pay all tax returns by their due date. As long as you honor these terms, we do not take other collection action. However, we will collect any refunds or payments due to you from the federal government, Wisconsin, and other states. We may also issue a tax warrant to secure the debt.

Source: DOR Delinquent Tax Common Questions

Delinquent Tax

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

Pay a Debt to a State Agency or Other Local Government

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

Income Tax Estimated Payments and Prepayment

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

Am I required to make estimated tax payments?

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.

Do part-year and nonresidents need to make estimated tax payments?

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.

How much do I pay?

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).

When should I pay?

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.

How do I make estimated tax payments?

There are several options available for making estimated payments.

Payments can be made via Quick Pay or in My Tax Account

Complete and print the interactive Form 1-ES Voucher

Call us at (608) 266-2486 to request vouchers.

What happens if I don't make estimated tax 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.

My return was rejected because the amount I claimed for estimated tax payments does not match Department of Revenue records. What should I do?

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.

What should I do if the estimated tax payment amount reported in the estimated tax payments inquiry application is different than my records?

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

Estimated Payment Look Up

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.

Interactive Voucher

Complete and print the interactive Form 1-ES Voucher

Prepayment of Taxes

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.
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