Hibou Odoo Suite Enterprise: State of Wisconsin: Filing State Income Taxes, W-2s, and 1099s

Purpose

The purpose of this documentation is to outline the processes and requirements associated with filing state income taxes as well as how to file W-2s and 1099s, if needed, in the state of Wisconsin.

State Income Tax Withholding 

To determine the amount of state income tax withholding, employees should complete an Employee's Wisconsin Withholding Exemption Certificate/New Hire Reporting (WT-4)

Every employee, on or before the date of commencement of employment, shall furnish their employer with a signed Employee's Wisconsin Withholding Exemption Certificate (WT-4) relating to the withholding status, exemptions dependents, and/or additional amount to be withheld each pay period.  

Employers are required to keep copies of completed state WT-4 forms for their employees in their files. The forms serve as verification that state income taxes are being withheld according to the employee’s instructions and needs to be available for inspection if the state requests it. 

The Forms W-4 and WT-4 generally are valid until the employee provides new ones. However, employees who claim exemption from withholding must renew the exemption annually by filing new Forms W-4 or WT-4 by February 15th of each year. 

State Income Tax Withholding Reporting & Deposits 

Every employer who withheld or was required to withhold income tax from wages must file the State of Wisconsin Withholding Tax Deposit Report Form WT-6 Filing and payments options include:

If an electronic filing waiver has been granted, you may mail your deposit report.

Filing Due Dates

The Department assigns filing frequencies based on the information provided in your application.

FrequencyDeposit ReportReport and Payment Due
AnnualWT-7 (Annual Reconciliation)January 31st
QuarterlyWT-6On or before the last day of the month following the quarterly withholding period
MonthlyWT-6
On or before the last day of the month following the monthly withholding period
Semi-monthlyWT-6
 - Pay date between 1st and the 15th: due on or before the last day of the month.
 - Pay date between 16th and the end of the month: due on or before the 15th of the following month.


All filers - The annual reconciliation, wage statements, and information returns are due to the department by January 31st, the last day of the month following the calendar year.

If the original due date falls on a weekend or holiday, the return and/or payment is due the business day following the weekend or holiday.

For further information, see the Withholding Tax Guide.

W-2 and 1099 Forms 

Individuals, partnerships, fiduciaries, and corporations doing business in Wisconsin must file wage statements and information returns with the Wisconsin Department of Revenue (DOR) for certain payments. 

Forms W-2, W-2G, 1099-MISC, 1099-R, or 9b, as provided below, must be filed with the department. If the forms report Wisconsin withholding, you must also file the annual withholding reconciliation, WT-7, by January 31st or, if you discontinue business prior to the end of the calendar year, within 30 days of discontinuance.

Employer/payer wage and information return reporting requirements:

Form Number
Title
What to Report
Amounts to Report
Due Date
9b (A copy of federal Forms W-2 1099-MISC, or 1099-R, as appropriate, may be used instead of Wisconsin Form 9b)
Miscellaneous Income
See IRS Instructions for Form 1099-MISC and IRS Instructions for Forms 1099-R
$600 or more
January 31st
W-2 (Federal form)
Wage statements
Wages, tips, and other compensation (includes amounts paid to nonresidents for services performed in Wisconsin).
All amounts
January 31st to the department. 

January 31st to the payment recipient.

If you file 10 or more wage statements (W-2s) or 10 or more information returns (e.g, 1099-MISC), you must file with the department electronically.

Filing options include:

  • File W-2s, including 1099s with Wisconsin withholding, in My Tax Account, as you file the annual reconciliation (WT-7).

  • File W-2s, 1099-MISCs, and 1099-Rs at any time during the year in My Tax Account. Log into My Tax Account and click the Enter W-2/1099 Information link.

  • Submit an EFW2 file (for W-2s) through the DOR website.

  • Submit an IRS formatted file (for 1099-MISC, 1099-R) through the DOR website.

If you file fewer than 10 wage statements or fewer than 10 information returns, we encourage you to file electronically using one of the methods above. The department will send you a confirmation number upon receipt. Otherwise mail to Wisconsin Department of Revenue, PO Box 8920, Madison WI 53708-8920.

Note: Do not send a federal or state transmittal form.

For further details, see the Guide to Wisconsin Wage Statements and Information Returns.