​​2009 Wisconsin Act 28 provided that if a person is required to file 50 or more wage statements or 50 or more of any type of information return with the Department of Revenue, the person shall file the statements or the returns electronically. This provision is effective January 1, 2010.

For complete information on Wisconsin wage statement and information return requirements, see Publication 117, Guide to Wisconsin Information Returns. Publication 117 is available from the department's website at www.revenue.wi.gov/DOR Publications/pb117.pdf.

For information on electronically filing of wage statements and information returns, see Publication 509, Filing Wage Statements and Information Returns Electronically. Publication 509 is available from the department's website at Publications.