NOTE: This article replaces the article titled "Wage Statement and Information Return Reporting Requirement for Payers" dated July 15, 2014.
Employers and payers doing business in Wisconsin are required to file wage statements (Forms W-2) and information returns (e.g.,1099-MISC) with the Wisconsin Department of Revenue (DOR).
As we continue our efforts to fight fraud, we want to ensure the information you send matches the information reported by the payee. Please review and follow the requirements below to submit wage statements and information returns for payments made in 2014.
If you do not follow these requirements, we will reject electronic returns with incomplete or incorrect information and give you a reject reason so you can correct the information and resubmit.
We will not return incorrect or incomplete returns filed on paper. If you filed on paper, we will send you a letter asking you to correct and resubmit the corrected forms.
For more information on filing requirements, see
Guide to Wisconsin Wage Statements and Information Returns.
Thank you for your cooperation.
Wage and Information Return Reporting Requirements
format for paper filers
- 15 digit Wisconsin withholding number (those who did not withhold and are not required to register must use 036888888888801)
- Nine digit federal employer identification number (FEIN)
- Legal name must match numbers above
- Nine digit payee tax identification number
- Wisconsin as top state (if possible)
Please register, if required, or make any name changes before sending information returns.
- If you file 50 or more wage statements or information returns, you must file them electronically. See
Publication 117 for "How to File."
- If you file less than 50, we encourage you to file electronically. Otherwise, mail them to the following address:
Wisconsin Department of Revenue
PO Box 8920
Madison, WI 53708-8920
Do not send to any other address
- No more than four statements or returns per page
- Send only one statement or return per employee/payee (no duplicates)
- Page no larger than 8.5"x11"
- Page no smaller than 2.75" high or 4.25" wide
- Data must be in similar location of federal form on IRS website
- We will not accept text lists. Must be in form format.
- 1096-federal transmittal form
- WT-7 already electronically filed
- Duplicate W-2s with no change (if change made, file W-2c only)
- Forms W-2 with no Wisconsin connection if paper filing
- Old version of WT-7
- CDs, magnetic tapes or transmit non-SSA PDFs
- 1099-DIV or 1099-INT if no Wisconsin withholding (do not include on WT-7)
November 7, 2014