W-2 Preparation Guidance for Employers Engaged In Business In Wisconsin

​This article illustrates the amounts reportable to Wisconsin on a Form W-2. The examples in this article are not intended to provide reporting guidance for other states.

Beginning in January 2014, employers and other persons who make payments that must be reported on federal Forms W-2, 1099-R, or 1099-MISC must also submit these forms to the department regardless of whether Wisconsin tax has been withheld. This includes:

  • Payments were made to Wisconsin residents, regardless of where services are performed
  • Payments were made to nonresidents for services performed in Wisconsin

Reciprocity agreements with other states affect W-2 preparation. Wisconsin has reciprocity agreements with Illinois, Indiana, Kentucky and Michigan.

Resources:

Examples:

November 15, 2016