NOTE: Wage and information reporting requirements for payers have changed. The waiver below no longer applies. See the new article for the most recent information.
Effective for tax year 2011 and forward, the Wisconsin Department of Revenue will automatically waive the requirement of employers to submit Federal Form W-2 and the Wisconsin Form 9b to the department if you:
- Have no Wisconsin withholding to report, and
- Submit Federal Forms W-2, 1099-R and 1099-MISC to the IRS.
The department receives this information from the IRS.
What this means for you
As an employer, if you:
- Have no Wisconsin withholding to report, you are not required to have an active withholding tax account number (WI Employer ID Number).
- Have an inactive withholding tax account number and you are required to report Wisconsin wages on Federal Form W-2, you may continue to use the withholding tax account number in the Form W-2 box titled "Employer's State ID Number."
- Have never had a withholding tax account number and you are not required to withhold, you may use your FEIN to report Wisconsin wages on a Federal Form W-2 in the box titled "Employer's State ID Number."
- Have never had a withholding tax account number and you will report Wisconsin withholding, register at www.revenue.wi.gov/businesses.
For more information on withholding tax, please see our website for Wisconsin Employer's Withholding Tax Guide (Publication W-166).
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December 21, 2011