Wage and Information Return Reporting Requirement for Payers - 2015

NOTE: This article replaces the article titled "Wage and Information Return Reporting Requirement for Payers" dated November 7, 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 2015.

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 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 number (those who did not withhold, are not required to withhold and never held a Wisconsin withholding 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:

  • Register, if required, or make any name changes

  • Verify the first three items above using our account look-up

  • Payroll providers use our withholding data exchange to verify client information

Electronic

  • If you file 50 or more wage statements or information returns, you must file them electronically. See Publication 117 for "How to File."

Paper

  • 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






  • 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 transmit non-SSA PDFs

  • Carbon copies

  • Correspondence

  • 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

  • WT2

  • WT-7 already electronically filed







October 30, 2015