Wage and Information Return Reporting Requirement for Payers - 2023

Employers and payers doing business in Wisconsin are required to file wage statements (Forms W-2) and information returns (Forms 1099-MISC, 1099-NEC, 1099-R, etc.) with the Wisconsin Department of Revenue. 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 or information returns for payments made in 2023. All statements and returns filed with the department for 2023 are due January 31, 2024. If you file 10 or more wage statements or 10 or more of any one type of information return with the department, the statements or returns must be filed electronically.

We will reject electronic returns with incomplete or incorrect information and give you a reject reason so you can correct the information and resubmit. If you filed on paper, we will send you a letter asking you to correct and resubmit the corrected forms. We will not return incorrect or incomplete returns filed on paper. Filing an incomplete or incorrect wage or information return may result in a penalty of $10 for each violation.

For more information about filing requirements, see Publication 117, Guide to Wisconsin Wage Statements and Information Returns.

Thank you for your cooperation.

Wage and Information Return Reporting Requirements
Required
information		Send
information		Required
format for paper filers		Do not
send
  • 15-digit Wisconsin withholding tax number. Those who did not withhold, are not required to withhold and never held a Wisconsin withholding tax number, 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)

Before filing:

Electronic

  • If you file 10 or more wage statements or information returns, you must file them electronically. See Publication 117 for "How to File."

Paper

  • If you file fewer than 10, 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

    ​
  • Data must be in similar location of federal form on IRS website

  • Must be in form format. We will not accept text lists.

  • No more than four statements or returns per page

  • Page no larger than 8.5"x11"

  • Page no smaller than 2.75" high or 4.25" wide

  • Send only one statement or return per employee/payee (no duplicates)

  • Use blue or black ink

  • 1096-federal transmittal form

  • 1099-DIV or 1099-INT if no Wisconsin withholding (do not include on WT-7)

  • CDs, magnetic tapes or PDF files

  • Carbon copies

  • Correspondence

  • Duplicate W-2s with no change (if change made, file W-2c only)

  • Duplicate WT-7

  • Old version of WT-7 if paper filing

  • W-2 or 1099s with no Wisconsin connection

  • WT2

​

Applicable Laws and Rules

This document provides statements or interpretations of the following laws and regulations enacted as of September 28, 2023: secs. 71.68, 71.70, 71.71, 71.715, 71.72, 71.73, and 71.80(20), Wis. Stats., and sec. Tax 2.04, Wis. Adm. Code.

Laws enacted and in effect after this date, new administrative rules, and court decisions may change the interpretations in this document. Guidance issued prior to this date, that is contrary to the information in this document is superseded by this document, according to sec. 73.16(2)(a), Wis. Stats.

​Contact Us​

Wisconsin Department of Revenue
Customer Service Bureau
PO Box 8949
Madison, WI 53708-8949
Phone: (608) 266-2776
Fax: (608) 267-1030
Email: ​ DORWithholdingTax@wisconsin.gov


Guidance Document Number: 100309

September 28, 2023

​