Guide to Wisconsin Wage Statements and Information Returns Publication 117 (10/23)
| Guide to Wisconsin Wage Statements and Information Returns Publication 117 (10/23) |
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Table of Contents
Page
1. INTRODUCTION .................................................................................................................................................................. 3
2. REQUIRED WAGE STATEMENTS AND INFORMATION RETURNS ........................................................................................ 3
3. REPORTING REQUIREMENTS .............................................................................................................................................. 4
4. HOW TO FILE ....................................................................................................................................................................... 5
5. ELECTRONIC SPECIFICATIONS ............................................................................................................................................. 6
6. COMBINED FEDERAL/STATE FILING PROGRAM (CF/SF) ..................................................................................................... 6
7. CORRECTING STATEMENTS AND RETURNS ........................................................................................................................ 6
8. WAIVERS ............................................................................................................................................................................. 7
9. EXTENSIONS ........................................................................................................................................................................ 7
10. PENALTIES ........................................................................................................................................................................... 7
11. FORM W-2 PREPARATION EXAMPLES ................................................................................................................................ 8
12. APPLICABLE LAWS AND RULES ......................................................................................................................................... 12
13. QUESTIONS ....................................................................................................................................................................... 12
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Guide to Wisconsin Wage Statements and Information Returns Publication 117
1. INTRODUCTION
Use this publication to prepare 2023 wage statements (Form W-2) and information returns (Forms W-2G, 1099-MISC,
1099-NEC, 1099-R, 9b, etc.) to be filed in 2024.
2. REQUIRED WAGE STATEMENTS AND INFORMATION RETURNS
Employers and payers doing business in Wisconsin are required to file wage statements and information returns with
the Wisconsin Department of Revenue for certain payments made in 2023. This includes:
• Payments made to Wisconsin residents, regardless of where services are performed.
• Payments made to nonresidents for services performed in Wisconsin.
Forms W-2, W-2G, 1099-MISC, 1099-NEC, 1099-R, and 9b, as provided in Chart 1, must be filed with the department.
Other information returns such as Forms 1099-DIV, 1099-INT, and 1099-K are required to be filed with the department
only if Wisconsin tax is withheld.
If you withhold Wisconsin tax from any wage statement or information return, you must file the annual withholding
reconciliation (Form WT-7) by January 31 or, if you discontinue business prior to the end of the calendar year, within
30 days of discontinuance. For more information about the reconciliation, see Form WT-7 Instructions.
Chart 1 – Required Wage Statements and Information Returns
Form Title What to Report Amount to Report1 Due Date2
9b (A copy of Miscellaneous Rent or royalty payments (payments to $600 or more January 31 to the
federal Forms W-2, Income nonresidents only if property located in department
1099-MISC, 1099- Wisconsin)
January 31 to
NEC, or 1099-R, as
payment recipient
appropriate, may Distributions from a retirement, stock $600 or more
be required bonus, pension, profit-sharing, Exception – If
instead of disability, annuity, IRA, Keogh, 401(k), or employment ends
Wisconsin Form other similar plan, except distributions before close of
9b) 4 from a qualified plan to a nonresident calendar year, to
employee on the
Other compensation for personal $600 or more day the last
services not subject to Wisconsin payment of
withholding3(includes amounts paid to remuneration is
nonresidents for services performed in made
Wisconsin)
W-2 (Federal form) Wage Wages, tips, and other compensation All amounts
statements (includes amounts paid to nonresidents
for services performed in Wisconsin)
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Guide to Wisconsin Wage Statements and Information Returns Publication 117
Chart 1 – Required Wage Statements and Information Returns
Form Title What to Report Amount to Report1 Due Date2
W-2G (Federal Certain Prizes from the Wisconsin Lottery or a $2,000 or more January 31 to the
form) gambling multijurisdictional lottery if the winning department
winnings ticket was purchased from a Wisconsin
January 31 to
retailer
payment recipient
Pari-mutuel wager winnings paid by a More than $1,000 Exception – If
Wisconsin licensed track employment ends
before close of
calendar year, to
employee on the
day the last
payment of
remuneration is
made
1 If payments are below the reporting threshold but the employer/payer withheld any amount of Wisconsin tax from the
payments, the employer/payer is required to file the wage or information return with the department and reflect those returns
on the WT-7. This requirement includes other information returns such as Forms 1099-INT, 1099-K, and 1099-DIV.
2 If the due date falls on a weekend or holiday, the due date becomes the business day immediately following the weekend or
holiday.
3 Examples include payments for: agricultural labor; domestic services; services by a citizen or resident of the U.S. for a foreign
government or international organization; services performed by a duly ordained minister or member of a religious order;
services performed by an individual under age 18 in the delivery of newspapers; services related to the sale of newspapers and
magazines at a fixed price and compensation is based on retaining the excess of such price over the amount charged to them;
services not in the course of the employer's trade or business and paid in any medium other than cash; and tips, if paid in a
medium other than cash or if such tips are under $20 a month.
4 Employers and persons who make payments that must be reported for federal purposes on Forms W-2, 1099-MISC, 1099-NEC,
or 1099-R must use these forms instead of Form 9b for Wisconsin purposes.
3. REPORTING REQUIREMENTS
In a continued effort to fight fraud, the department wants to ensure the information you send matches the
information reported by the payee. Review and follow the requirements below to submit wage statements or
information returns for payments made in 2023.
Before filing, verify the payer’s 15-digit withholding tax number, federal employer identification number and legal
name using our account look-up. The department offers preparers the opportunity to verify certain client-related data
via an online data exchange program. Payroll providers can use the withholding data exchange to inform the
department of a new client and verify withholding tax account numbers and filing frequency information, including
new filing frequency data for the upcoming year. Files are acted on as received. Results are returned the next business
day.
Wage or information returns with incomplete or incorrect information will be rejected. Rejected returns must be
corrected and resubmitted. Incorrect or incomplete returns filed on paper will not be returned. A letter will be sent
asking for correction and resubmission of the corrected forms.
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Guide to Wisconsin Wage Statements and Information Returns Publication 117
Chart 2 – Wage Statement and Information Return Reporting Requirements
Required format for paper
Required information Send information Do not send
filers
• 15-digit Wisconsin Electronic • Data must be in similar • 1096-federal transmittal
location of federal form on form
withholding tax number. • If you file 10 or more wage
Those who did not IRS website • 1099-DIV or 1099-INT if no
statements or information
withhold, are not required • Must be in form format. Wisconsin withholding (do
returns, you must file them
to withhold and never held
electronically. See "How to We will not accept text not include on WT-7)
a Wisconsin withholding
File." lists.
tax number, must use • CDs, magnetic tapes or
036888888888801. Paper • No more than four PDF files
• Nine-digit federal employer • If you file fewer than 10, statements or returns per • Carbon copies
page
identification number we encourage you to file
• Correspondence
(FEIN) electronically. Otherwise, • Page no larger than
mail them to the following
• Legal name must match 8.5"x11" • Duplicate W-2s with no
address: change (if change made,
numbers above • Page no smaller than 2.75"
file W-2c only)
Wisconsin Department of
• Nine-digit payee tax Revenue high or 4.25" wide
• Duplicate WT-7
1 • Send only one statement
identification number PO Box 8920
or return per • Old version WT-7 if paper
Wisconsin as top state (if Madison, WI 53708-8920 employee/payee (no filing
•
possible)
duplicates) • W-2s or 1099s with no
Before Filing Do not send to any other • Use blue or black ink Wisconsin connection
address
• Register, if required, or • WT2
make any name changes
• Verify the first three items
above using the account
look-up in My Tax Account
• Preparers can use our
withholding data
exchange to verify client
information
1 As a safeguard against identity theft, the Internal Revenue Service (IRS) allows payers to truncate a payee's taxpayer
identification number (SSN, FEIN, or ITIN) on the copy of Form W-2 or 1099 that the payer gives to the payee. The department
follows the IRS treatment. Caution: Payers may not truncate the payee's social security number on any forms filed with the
department, IRS, or Social Security Administration.
4. HOW TO FILE
Send required wage statements and information returns (see Chart 1) with the required information and format (see
Chart 2) to the department using one of the methods mentioned below.
If you file 10 or more wage statements or 10 or more of any one type of information return, you must file electronically.
Electronic filing options include:
• Use approved payroll software.
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Guide to Wisconsin Wage Statements and Information Returns Publication 117
• Key Forms W-2, 1099-MISC, 1099-NEC, and 1099-R in My Tax Account when filing the annual reconciliation
(Form WT-7).
• Key Forms W-2, 1099-MISC, 1099-NEC, and 1099-R in My Tax Account at any time during the year. Log into My Tax
Account and select "Enter W-2/1099 Information."
This application makes it easy to submit information returns omitted from previous submissions. It also provides a
user-friendly option for those that don’t have active withholding accounts but have a need to submit W-2s or
1099s.
• Submit an EFW2 file (for Form W-2) through the department's website.
• Submit an IRS formatted file (for Forms 1099-MISC, 1099-NEC, 1099-R, 1099-K, W-2G, etc.) through the
department's website.
Note: The only electronic filing options for Form 1099-K with Wisconsin withholding are (1) approved payroll software
and (2) an IRS formatted file that is in the format provided in IRS Publication 1220.
Note: Do not send federal or state transmittal form.
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 the address shown in Chart 2.
5. ELECTRONIC SPECIFICATIONS
Wisconsin's reporting specifications for wage statements and information returns are similar but not identical to the
federal reporting specifications. Wisconsin specifications for submission are outlined in Publication 172, Annual W-2,
1099-R, 1099-MISC, 1099-NEC, 1099-K, and W-2G Electronic Reporting.
6. COMBINED FEDERAL/STATE FILING PROGRAM (CF/SF)
Persons who participate in the Combined Federal/State Filing Program are not required to file Forms 1099 with the
Wisconsin Department of Revenue. The department receives this information from the IRS.
Exception: Any Form 1099 reporting Wisconsin withholding, must be filed directly with the department by January 31.
Note: The department may not receive Forms 1099 from the IRS for several months which may delay the processing of
a payee's income tax return. To avoid this delay, payers can file directly with the department using one of the methods
listed in Section 4 by January 31.
7. CORRECTING STATEMENTS AND RETURNS
Only send W-2c and correct 1099 statements that affect the filing of the reconciliation (Form WT-7). You can
electronically send an EFW2C file or a corrected EFW2 or 1099 file through the data file transfer. If you file fewer than
10 wage statements or information returns, you may send a W-2c or a corrected 1099 to the address shown in Chart
2, for any W-2 or 1099 change. Do not send a transmittal form.
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Guide to Wisconsin Wage Statements and Information Returns Publication 117
Notes:
• If you file 10 or more wage statements or 10 or more of any one type of information return, you must file
electronically. If you are required to file electronically but do not, your statements and returns are subject to a
penalty of $10 for each violation.
• If the changes on the corrected wage statements or information returns affect Wisconsin withholding reported
on the reconciliation, you must file an amended reconciliation.
8. WAIVERS
If you are required to file wage statements or information returns electronically, but doing so would create an undue
hardship, you may request a waiver from electronic filing using Form EFT-102, Electronic Filing or Electronic Payment
Waiver Request. Note: The department must receive Form EFT-102 at least 30 days before the due date for filing the
wage statements or information returns.
9. EXTENSIONS
You may request an extension of 30 days for filing the annual reconciliation (Form WT-7) if you are able to demonstrate
good cause and reason for the requested delay. If an extension is granted for the Form WT-7, it also applies to the
corresponding wage statements and information returns. You may request a 30-day extension for filing W-2s and/or
1099s with the department if no Form WT-7 extension is needed. There is no extension of time for filing W-2Gs.
Due dates for the following cannot be extended:
• Furnishing wage statements to employees
• Furnishing information returns to recipients
Extension requests must be received by the original due date using one of the following:
• Complete the Request Extension to File in My Tax Account
• Email WIWithholding@wisconsin.gov
• Mail to Mail Stop 3-80, Wisconsin Department of Revenue, Tax Operations Business, PO Box 8902, Madison WI
53708-8902
CAUTION: Bulk extension requests will not be accepted. Requests must be submitted separately for each account.
Good cause must be shown for each request regarding why the filing deadline cannot be met in order for your request
to be considered.
10. PENALTIES
Failure to file a wage statement or information return by the due date, including any extension, or filing an incorrect
or incomplete return is subject to a penalty of $10 for each violation. The penalty will be waived if the violation is due
to reasonable cause rather than willful neglect. The penalty does not apply to Forms W-2G.
Note: The department may not issue a refund to an employed individual before March 1, unless the individual and
individual's employer have filed all required returns and forms.
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Guide to Wisconsin Wage Statements and Information Returns Publication 117
11. FORM W-2 PREPARATION EXAMPLES
The following examples illustrate the amounts reportable to Wisconsin on a Form W-2. These examples are not
intended to provide reporting guidance for other states.
Reciprocity agreements with other states affect W-2 preparation, and Wisconsin has reciprocity agreements with
Illinois, Indiana, Kentucky, and Michigan. See Publication 121, Reciprocity, for more information.
Example 1 – A Wisconsin resident earns $50,000, working for the same employer, 50% of the time in Wisconsin and
50% of the time in Iowa. $3,100 taken out for state income tax for Wisconsin and $1,500 taken out for state income
tax for Iowa.
Box 15 State Code * Employer's State ID Number Box 16 State wages Box 17 State Income
Tax
RS Record RS Record RS Record RS Record
Position 274-275 Position 248-267 Position 276-286 Position 287-297
State Code Element Element Name Element Name Element Name
Name StateCd2. StateEmployerAccountNum. StateTaxableWages. StateIncomeTax
55 (WI) XXXXXXXXXXXXXXX $50,000 $3,100
19 (IA) XXXXXXX $25,000 $1,500
Notes:
• Wages earned by a Wisconsin resident are reportable to Wisconsin regardless of where services are performed.
• Wisconsin does not have a reciprocity agreement with Iowa.
• * Box 15 of paper W-2, enter state abbreviation.
Example 2 – A Wisconsin resident earns $50,000 for services performed in Iowa. $3,100 taken out for state income
tax for Wisconsin and $3,100 taken out for state income tax for Iowa.
Box 15 State Code * Employer's State ID Number Box 16 State wages Box 17 State Income
Tax
RS Record RS Record RS Record RS Record
Position 274-275 Position 248-267 Position 276-286 Position 287-297
State Code Element Element Name Element Name Element Name
Name StateCd2. StateEmployerAccountNum. StateTaxableWages. StateIncomeTax
55 (WI) XXXXXXXXXXXXXXX $50,000 $3,100
19 (IA) XXXXXXX $50,000 $3,100
Notes:
• Wages earned by a Wisconsin resident are reported to Wisconsin regardless of where services are performed.
• Wisconsin does not have a reciprocity agreement with Iowa.
• * Box 15 of paper W-2, enter state abbreviation.
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Guide to Wisconsin Wage Statements and Information Returns Publication 117
Example 3 – A nonresident (resident of Iowa) earns $50,000 for services performed in Wisconsin. $3,100 taken out
for state income tax for Wisconsin and $3,100 taken out for state income tax for Iowa.
Box 15 State Code * Employer's State ID Number Box 16 State wages Box 17 State Income
Tax
RS Record RS Record RS Record RS Record
Position 274-275 Position 248-267 Position 276-286 Position 287-297
State Code Element Element Name Element Name Element Name
Name StateCd2. StateEmployerAccountNum. StateTaxableWages. StateIncomeTax
55 (WI) XXXXXXXXXXXXXXX $50,000 $3,100
19 (IA) XXXXXXX $50,000 $3,100
Notes:
• Nonresident wages, for services performed in Wisconsin, are reported to Wisconsin.
• * Box 15 of paper W-2, enter state abbreviation.
Example 4 – A nonresident (resident of Illinois) earns $50,000 for services performed in Wisconsin. $3,100 taken out
for state income tax for Illinois.
Box 15 State Code * Employer's State ID Number Box 16 State wages Box 17 State Income
Tax
RS Record RS Record RS Record RS Record
Position 274-275 Position 248-267 Position 276-286 Position 287-297
State Code Element Element Name Element Name Element Name
Name StateCd2. StateEmployerAccountNum. StateTaxableWages. StateIncomeTax
55 (WI) XXXXXXXXXXXXXXX $0 $0
17 (IL) XXXXXXX $50,000 $3,100
Notes:
• Wisconsin has a reciprocity agreement in place with Illinois.
• The nonresident notified the employer, using WI Form W-220, that they are a legal resident of Illinois.
• The employer is required to submit a copy of the W-2 to the department even though Box 16 does not show any
taxable wages subject to Wisconsin withholding.
• * Box 15 of paper W-2, enter state abbreviation.
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Guide to Wisconsin Wage Statements and Information Returns Publication 117
Example 5 – An Illinois resident earns $10,000 for services performed in Illinois from January through March. The
individual transfers to the employer's Wisconsin office, becomes a Wisconsin resident, and earns $40,000 for services
performed in Wisconsin from April through December. $2,500 taken out for state income tax for Wisconsin and $650
taken out for state income tax for Illinois.
Box 15 State Code * Employer's State ID Number Box 16 State wages Box 17 State Income Tax
RS Record RS Record RS Record RS Record
Position 274-275 Position 248-267 Position 276-286 Position 287-297
State Code Element Element Name Element Name Element Name
Name StateCd2. StateEmployerAccountNum. StateTaxableWages. StateIncomeTax
55 (WI) XXXXXXXXXXXXXXX $40,000 $2,500
17 (IL) XXXXXXX $10,000 $650
Notes:
• For Wisconsin purposes, the individual will file a part-year income tax return, Form 1NPR, reporting wages earned
for services performed in Wisconsin.
• * Box 15 of paper W-2, enter state abbreviation.
Example 6 – A Wisconsin resident earns $30,000 for services performed in Iowa from January through June. The
individual moves to Iowa, becomes an Iowa resident and earns $35,000 from July through December. $2,000 taken
out for state income tax for Wisconsin and $4,000 taken out for state income tax for Iowa.
Box 15 State Code * Employer's State ID Number Box 16 State wages Box 17 State Income Tax
RS Record RS Record RS Record RS Record
Position 274-275 Position 248-267 Position 276-286 Position 287-297
State Code Element Element Name Element Name Element Name
Name StateCd2. StateEmployerAccountNum. StateTaxableWages. StateIncomeTax
55 (WI) XXXXXXXXXXXXXXX $30,000 $2,000
19 (IA) XXXXXXX $65,000 $4,000
Notes:
• Wages earned by a Wisconsin resident are reported to Wisconsin regardless of where services are performed.
• Wisconsin does not have a reciprocity agreement with Iowa.
• * Box 15 of paper W-2, enter state abbreviation.
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Guide to Wisconsin Wage Statements and Information Returns Publication 117
Example 7 – A Wisconsin resident earns $30,000 for services performed in Illinois from January through June. The
individual moves to Illinois, becomes an Illinois resident and earns $35,000 for services performed in Illinois from July
through December. $2,000 taken out for state income tax for Wisconsin and $2,250 taken out for state income tax for
Illinois.
Box 15 State Code * Employer's State ID Number Box 16 State wages Box 17 State Income Tax
RS Record RS Record RS Record RS Record
Position 274-275 Position 248-267 Position 276-286 Position 287-297
State Code Element Element Name Element Name Element Name
Name StateCd2. StateEmployerAccountNum. StateTaxableWages. StateIncomeTax
55 (WI) XXXXXXXXXXXXXXX $30,000 $2,000
17 (IL) XXXXXXX $35,000 $2,250
Notes:
• Wages earned by a Wisconsin resident are reported to Wisconsin regardless of where services are performed.
• Wisconsin has a reciprocity agreement with Illinois.
• For Wisconsin purposes, the individual will file a part-year income tax return, Form 1NPR, reporting wages earned
as a Wisconsin resident.
• * Box 15 of paper W-2, enter state abbreviation.
Example 8 – An Illinois resident earns $20,000 for services performed in Illinois from January through March. The
individual moves to Wisconsin and becomes a Wisconsin resident. The individual continues to work in Illinois and earns
$40,000 for services performed in Illinois from April through December. $2,500 taken out for state income tax for
Wisconsin and $1,000 taken out for state income tax for Illinois.
Box 15 State Code * Employer's State ID Number Box 16 State wages Box 17 State Income Tax
RS Record RS Record RS Record RS Record
Position 274-275 Position 248-267 Position 276-286 Position 287-297
State Code Element Element Name Element Name Element Name
Name StateCd2. StateEmployerAccountNum. StateTaxableWages. StateIncomeTax
55 (WI) XXXXXXXXXXXXXXX $40,000 $2,500
17 (IL) XXXXXXX $20,000 $1,000
Notes:
• Wages earned by a Wisconsin resident are reported to Wisconsin regardless of where services are performed.
• For Wisconsin purposes, the individual will file a part-year income tax return, Form 1NPR, reporting wages earned
as a Wisconsin resident.
• Wisconsin has a reciprocity agreement with Illinois.
• * Box 15 of paper W-2, enter state abbreviation.
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Guide to Wisconsin Wage Statements and Information Returns Publication 117
Example 9 – A Wisconsin resident earns $50,000 for services performed in Minnesota. $3,100 taken out for state
income tax for Wisconsin and $3,100 taken out for state income tax for Minnesota.
Box 15 State Code * Employer's State ID Number Box 16 State wages Box 17 State Income Tax
RS Record RS Record RS Record RS Record
Position 274-275 Position 248-267 Position 276-286 Position 287-297
State Code Element Element Name Element Name Element Name
Name StateCd2. StateEmployerAccountNum. StateTaxableWages. StateIncomeTax
55 (WI) XXXXXXXXXXXXXXX $50,000 $3,100
27 (MN) XXXXXXX $50,000 $3,100
Notes:
• Wages earned by a Wisconsin resident are reported to Wisconsin regardless of where services are performed.
• Wisconsin does not have a reciprocity agreement with Minnesota.
• A special withholding arrangement is authorized for employers of Wisconsin residents working in Minnesota.
• *Box 15 of paper W-2, enter state abbreviation.
12. APPLICABLE LAWS AND RULES
This document provides statements or interpretations of the following laws and regulations enacted as of October 25,
2023: subchs. X, XI, and XII of ch. 71, Wis. Stats., chs. Tax 1, 2, and 3, Wis. Adm. Code, and subtitles A, C, and F, IRC.
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.
13. QUESTIONS
Publication W-166, Withholding Tax Guide, provides additional information relating to Wisconsin withholding tax.
Publication 172, Annual W-2, 1099-R, 1099-MISC, 1099-NEC, 1099-K, and W-2G Electronic Reporting, provides
additional information relating to Wisconsin's reporting specifications for wage statements and information returns.
If you have questions, contact the department at (608) 266-2776 or DORWithholdingTax@wisconsin.gov.
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