1. ​Who is required to withhold Wisconsin income taxes?
   
   
2. Do I need to register to withhold Wisconsin income tax?
   
   
3. How do I apply for a Wisconsin withholding tax number?
   
   
4. Am I required to file a Form WT-6, Wisconsin Withholding Tax Deposit Report?
   
   
5. What is the filing deadline?
   
   
6. Are extensions to file available?
   
   
7. How do I file Form WT-7, Employer's Annual Reconciliation of Wisconsin Income Tax Withheld from Wages?
   
   
8. Where do I send my Forms W-2 after filing my annual reconciliation?
   
   
9. My employee's Wisconsin income tax refund is being held. Why?
   
   
10. Where do I send other types of information returns such as Forms 1099 and 9b?
    
    
11. How do I notify the department if I change my business location or mailing address?
    
    
12. Should I notify the department if I close my business?
    
    
13. What records should I keep for Wisconsin tax purposes, and how long should I keep them?
    
    
14. Can I claim the exemption from withholding?
    
    

1. Who is required to withhold Wisconsin income taxes?

   Every employer who meets both requirements "a" and "b" below is required to withhold Wisconsin income taxes:

   1. Pays wages to:
      • A Wisconsin resident (regardless of where the services were performed), or
      • A nonresident (persons domiciled outside of Wisconsin) for services performed in Wisconsin, unless:
        • Employer is an interstate rail or motor carrier, subject to the jurisdiction of the Federal Interstate Commerce Commission and the employee regularly performs duties in two or more states.
        • Payment is for retirement, pension, or profit-sharing benefits received after retirement.
        • Employee is a resident of a state with which Wisconsin has a reciprocity agreement.
          • Wisconsin currently has reciprocity agreements with Illinois, Indiana, Kentucky, and Michigan.
          • If you employ residents of those states, you are not required to withhold Wisconsin income taxes from wages paid to such employees.
          • Written verification is required to relieve the employer from withholding Wisconsin income taxes from such employee's wages (Form W-220, Nonresident Employee's Withholding Reciprocity Declaration).
        • Employee is a resident of a state that does not have a reciprocity agreement with Wisconsin, and either:
          • The employer is an interstate air carrier and the employee, having regularly assigned duties on the carrier's aircraft, earns 50% or less of their compensation in Wisconsin, or
          • The employer can reasonably expect the annual Wisconsin earnings to be less than $2,000.
        • Payment is for military service by a servicemember who qualifies and elects under 50 U.S.C. 4001(a)(3) to be a nonresident of Wisconsin.
        • Employee is the spouse of a servicemember and the employee provides the employer with Form W-221, Nonresident Military Spouse Withholding Exemption.
          
          
   2. The employer meets any of the following:
      • Is engaged in business in Wisconsin
      • Is licensed to do business in Wisconsin
      • Transacts business in Wisconsin
      • Is organized under Wisconsin law
      • Is primarily engaged in business outside of Wisconsin and is licensed to do business in Wisconsin or transacts business in Wisconsin
        
        
2. Do I need to register to withhold Wisconsin income tax?

   Every employer who is required to withhold Wisconsin income tax must register with the Wisconsin Department of Revenue for a Wisconsin withholding tax account number.

   However, you do not need a Wisconsin withholding tax account number if you:

   1. Pay wages that are exempt from Wisconsin withholding (i.e., agricultural, domestic) and
   2. Have no Wisconsin withholding to report (required or voluntary) from wages or other payments made.
      
      
3. How do I apply for a Wisconsin withholding tax number?

   You can register online at My Tax Account or complete an Application for Business Registration.

   The initial application fee is $20. The registration is valid for two years. At the end of that period you will need to pay a $10 renewal fee. We will send a renewal bill and registration certificate at the time of renewal.

4. Am I required to file a Form WT-6, Wisconsin Withholding Tax Deposit Report?

   Quarterly, monthly, and semi-monthly filers with an active Wisconsin withholding account must file an electronic deposit report (Form WT-6) even if no tax is withheld during the period covered. Electronic filing options include:

   1. My Tax Account
      
      
   2. Third-Party Software
      
      
   3. Telefile - call (608) 261-5340 or (414) 227-3895
      
      
   4. ACH Credit
      
      
   5. WT-6 file transmission
      
      

   For more information, see Wisconsin Publication W-166, Withholding Tax Guide.

5. What is the filing deadline?

   Annual Reconciliation (WT-7), Wage Statements and
   Information Returns with Wisconsin Withholding (e.g., Forms W-2, W-2G, 1099-R)

   Filing Status	Filing Deadline*
   All filers	January 31 (last day of the month following the calendar year) If the withholding account is closed before December 31, you must file the WT-7 within 30 days of the account cease date.

   * If the due date falls on a weekend or legal holiday, the due date is extended to the business day immediately following the weekend or legal holiday.

   Wisconsin Withholding Deposit Report (WT-6)

   Filing Status	Filing Deadline*
   Note: You must initiate ACH debit payments made in My Tax Account by 4:00 p.m. central standard time of the due date for the payments to be considered on time.
   Annual filers	Do not complete a WT-6. Report your withholding on a WT-7.
   Monthly or quarterly filers	Due on or before the last day of the month following the monthly or quarterly withholding period.
   Semi-monthly filers	When the employee pay date is on, or between, the first and the 15th of the month, the amount of Wisconsin income tax you withheld from the wages paid is due on or before the last day of the month. When the employee pay date is on, or between, the 16th of the month and the last day of the month, the amount of Wisconsin income tax you withheld from the wages paid is due on or before the 15th of the following month. Example: Your employee is paid December 16. You report withholding on the deposit report for period ending December 31. This deposit report is due January 15.

   
   
6. Are extensions to file available?

   Yes. We may grant a one-month extension to file the deposit report (WT-6), the annual reconciliation (WT-7), and supporting statements and returns if you are able to demonstrate good cause and reason for the requested delay. Extension requests must be received by the original due date of the deposit report or return. To request an extension, do one of the following:

   1. Complete the Request Extension to File in My Tax Account
      
      
   2. Email: WIWithholding@wisconsin.gov
      
      
   3. Write: MS 3-80, Wisconsin Department of Revenue, Tax Operations Business, PO Box 8902, Madison, WI 53708-8902
      
      

   Note: We cannot extend the date for giving wage statements to employees.

7. How do I file Form WT-7, Employer's Annual Reconciliation of Wisconsin Income Tax Withheld From Wages?

   Electronic filing options include:

   1. My Tax Account
      
      
   2. Third-Party Software
      
      
   3. Telefile - call (608) 261-5340 or (414) 227-3895
      
      
   4. WT-7 File Transmission
      
      
8. Where do I send my Forms W-2 after filing my annual reconciliation?
   1. Employers or organizations with 10 or more wage statements must file W-2s electronically using one of the methods below.
      
      
      • Use approved payroll software.​
        
      • Key Forms W-2 in My Tax Account when filing the annual reconciliation (WT-7).
      • Key Forms W-2 in My Tax Account at any time during the year. Log in to My Tax Account and select "Enter W-2/1099 Information". See demonstration video.
      • Submit an EFW2 file (for Form W-2) through the department's website.
        
        See Publication 172, Annual W-2, 1099-R, 1099-MISC, 1099-NEC, 1099-K, and W-2G Electronic Reporting, for Wisconsin specifications.
        
        
   2. Employers or organizations with fewer than 10 wage statements are encouraged to file W-2s using one of the methods above. Otherwise, send your statements to:
      
      Wisconsin Department of Revenue
      PO Box 8920
      Madison WI 53708-8920
      
      
      • Do not send federal or state transmittal form.
      • We cannot confirm receipt of W-2s using this method. Instead, use one of the electronic filing methods above to receive a confirmation number from the Wisconsin Department of Revenue.
      
      
9. My employee's Wisconsin income tax refund is being held. Why?

   We may not have the information required to verify the refund. In an effort to protect taxpayers from tax-related identity theft, sec. 71.75(7m), Wis. Stats., prohibits the department from issuing a refund to an employed individual prior to March 1, unless the employee and employer have filed all required returns and forms.

10. Where do I send other types of information returns such as Forms 1099 and 9b?

    For the most current information, refer to Publication 117, Guide to Wisconsin Wage Statements and Information Returns.

    Persons required to file 10 or more of any one type of information return with the department must file such returns electronically.

11. How do I notify the department if I change my business location or mailing address?

    Update mailing address:

    1. Go to the Names and Addresses tab in My Tax Account
    2. Select the address you want to change
    3. Click on Change this address
    4. Update the address and click on Verify Address
    5. Select verified address
    6. Click on Submit
       
       To change your business location (if you are not registered to use My Tax Account):
       
       
    7. Email DORWithholdingTax@wisconsin.gov, or
    8. Call (608) 266-2776
       
       
12. Should I notify the department if I close my business?

    Yes. You must notify us when you:

    1. Close your business,
    2. No longer have a withholding liability, or
    3. Need a new Wisconsin withholding number as the result of a change in business entity
       
       You must notify the department of the last date of withholding using one of the following methods:
    
    
    4. Complete Close Account (under I want to...) in My Tax Account
    5. Email DORWithholdingTax@wisconsin.gov, or
    6. Call (608) 266-2776
       
       

    Important: When the withholding account is closed before December 31, the annual withholding reconciliation (WT-7) is due within 30 days of the account cease date.

13. What records should I keep for Wisconsin tax purposes, and how long should I keep them?

    You must keep your tax records until the statute of limitation expires. Usually this is four years from the due date of the return or the date filed, whichever is later.

14. Can I claim the exemption from withholding?

    You may claim exemption from withholding of Wisconsin income tax if you had no liability for income tax last year, and you expect to incur no liability for income tax this year. To claim complete exemption from withholding use Wisconsin Form WT-4, Employee's Wisconsin Withholding Exemption Certificate.

Applicable Laws and Rules

This document provides statements or interpretations of the following laws and regulations enacted as of March 21, 2024: secs. 71.64, 71.65, 71.66, 71.75, 71.77, 71.80, 73.03, and 990.001, Wis. Stats., secs. Tax 1.12, 2.02, 2.04, 2.82, and 2.90, Wis. Adm. Code, and 49 U.S. Code §§ 11502, 14503, and 40116.

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.

The department welcomes your input on our guidance. Submit comments on this guidance document.

Guidance Document Number: 100132

March 21​, 2024