2024 Wisconsin Form WT-7 Instructions 

Who Must File Form WT-7? 
  
An  annual reconciliation (Form  WT-7) must be filed by every employer and payer who made 
payments from which Wisconsin tax was withheld (e.g., wages, bonuses, commissions, pensions) 
or who has an active Wisconsin withholding account number. 
  
Notes: 
 
    •  Employers filing withholding deposit reports (Form WT-6) quarterly, monthly, or semi-
       monthly cannot submit Form WT-7 until all withholding deposit reports have been filed. 
       The filer will get a rejection error message if: 
       o  The total withholding tax reported on Form WT-7 is more than the total tax reported 
          on the withholding deposit reports, or 
       o  One or more withholding deposits have not been filed. Withholding deposits can be 
          in pending status with a future payment date. 
    •  If  an  employer  (for  example,  financial  institution  or  insurance  company)  withholds 
       Wisconsin  tax  and  also has  a  third  party  withhold  Wisconsin  tax  on  their  behalf, 
       information from both sources must be combined on Form WT-7. 
        
       Exception:  The  employer  and the third-party  payer  of  a "sick  pay  plan"  under  sec. 
       71.64(3), Wis. Stats., have separate reporting and withholding requirements. For more 
       information,  see  the  article  on  pages  5-6  of  the 2023  Withholding  Tax  Update: 
       Withholding and Filing Requirements of Third-Party Sick Pay.  

Who Must File 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 during 
the year.  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 of Publication 
117, Guide  to  Wisconsin  Wage  Statements  and  Information  Returns,  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. 
 
For more information, see Publication 117. 
  
Important 
 
Employers  and  payers  must  use  their  15-digit  Wisconsin  withholding  tax  number  on  their 
reconciliation (Form WT-7) and wage and information returns. 
 
W-117 (R. 08-24) 

                           2024 Wisconsin Form WT-7 Instructions 

Employers or other payers who never held a Wisconsin withholding tax number because they 
were not required to withhold (for example, made payments exempt from withholding) and did not 
voluntarily withhold, must enter 036888888888801 in the “Employer State ID Number” box on 
each wage or information return reportable to Wisconsin. 
 
If changes in your business required you to obtain a new federal employer identification number, 
you may also need to obtain a new Wisconsin withholding tax account number. Please contact 
the Department of Revenue (608) 266-2776 for further assistance. 
 
Due Date 
  
Form WT-7 and the wage and information returns reportable to Wisconsin are due January 31 
following the calendar year. If the Wisconsin due date falls on a weekend or holiday, the due date 
becomes the business day immediately following the weekend or holiday. For tax year 2024, Form 
WT-7 and the wage and information returns are due January 31, 2025. 
 
Employers  who  discontinue  business  must  file  Form  WT-7  within  30  days  of  discontinuing 
business. 
 
Employers who no longer have employees subject to withholding must file Form WT-7 within 30 
days of discontinuing withholding if account inactivation is requested, or by  January  31,  if  the 
employer desires to keep the account active. 
 
Note: The department may not issue an income tax refund to an employed individual before March 
1 unless the individual and individual's employer have filed all required withholding returns and 
forms with the department. 
 
Extensions 
  
You may request an extension of 30 days for filing 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 or for the payment of any amount due on 
Form WT-7. 
  
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  
       
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                            2024 Wisconsin Form WT-7 Instructions 

  • Mail to:  
    Tax Operations Business, Mail Stop 3-80  
    Wisconsin Department of Revenue 
    PO Box 8902  
    Madison WI 53708-8902 
 
Filing Form WT-7 
  
You must file Form WT-7 electronically, unless all of the following conditions are met: 
  
  • Filing electronically would cause you an undue hardship 
  • You request a waiver from electronic filing by sending a completed Form EFT-102 to 
    the department 
  • Your request is approved by the department  

Electronic filing options include: 

  • My Tax Account 
  • Third-party software 
  • TeleFile – (608) 261-5340 (Madison) or (414) 227-3895 (Milwaukee) 
  • E-File Transmission  
  
If you receive an approved electronic filing waiver from the department, mail your completed 
Form WT-7 to:  
  
Wisconsin Department of Revenue 
PO Box 8981 
Madison, WI 53708-8981 
 
How to Correct Reconciliation Errors 
 
An amended Form WT-7 must be filed if an error was made on the original return. Mark the 
bracket for amended returns in the upper right of the form and include an explanation of the 
change. 
 
If amending the return to correct withholding amounts reported, corrected wage statements (i.e., 
Form W-2c) and information returns must accompany the amended return. The amended Form 
WT-7 will be rejected if you fail to provide the correct wage statements and information returns. 
Do not resend previously submitted wage statements and information returns that do not have 
corrections to withholding. 
 
Be  sure  to  furnish  corrected  copies  of  the  wage  statements  and  information  returns  to  the 
employees and individuals involved and advise them to file the corrected copies with their income 
tax returns. 
 
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                          2024 Wisconsin Form WT-7 Instructions 

Filing Wage and Information Returns 
 
Send required wage statements and information returns with the required information and format 
(see Charts 1 and 2 of Publication 117) 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. 
  •    Key Forms W-2, 1099-MISC, 1099-NEC, and 1099-R in My Tax Account when filing 
       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. 
  
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 them to the address shown in Chart 2 of Publication 117. 
  
Notes: 
 
  •  The  only  electronic  filing  options  for  Forms  1099-K  with  Wisconsin  withholding  are 
       approved payroll software or an IRS formatted file that is in the format provided in IRS 
       Publication 1220. 
  •    DO NOT send federal or state transmittal forms. 
  •    DO NOT use carbon copied or NCR W-2 forms. 
  •    DO NOT alter a wage statement in any way. 
  •    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.  The 
       department must receive Form EFT-102 at least 30 days before the due date for filing 
       the wage statements or information returns. 
 
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                          2024 Wisconsin Form WT-7 Instructions 

  •    Effective December 1, 2024, for all tax years  - Printable wage and information 
       returns should be formatted to print one taxpayer per page. 
       Use the following formats for printable forms: 
       • W-2 
       • W-2C 
       • W-2G 
       • 1099-DIV 
       • 1099-INT 
       • 1099-MISC 
       • 1099-NEC 
       • 1099-R 
 
 Line Instructions 
  
 The WT-7 should include: 
  
  •    All W-2s reportable to Wisconsin (W-2s with “WI” in W-2 Box 15 and electronically 
       filed W-2s with “55” in the state code field) 
         o   Exception: If none of the W-2s have Wisconsin tax withheld and there are no 
             1099s or W-2Gs with Wisconsin withholding, Form WT-7 cannot be filed.  
  •    Only 1099s and W-2Gs with Wisconsin withholding 
  
Line 1: Enter the total number of W-2s reportable to Wisconsin sent to us electronically or by 
       mail. 
  
Line 2: Enter the total number of 1099-MISCs and 1099-NECs with Wisconsin withholding sent 
       to us electronically or by mail. 
         
       Note: Do  not  include  on  line  2  any  1099-MISCs  or  1099-NECs  without  Wisconsin 
       withholding. 
  
Line 3: Enter the total number of other information returns (Forms W-2G, 1099-R, 1099-DIV, 
       1099-K, 1099-INT, etc.) with Wisconsin withholding sent to us electronically or by mail. 
         
       Note: Do not include on line 3 any information returns (Forms W-2G, 1099-R, 1099-DIV, 
       1099-K, 1099-INT, etc.) without Wisconsin withholding. 
  
Line 4: Enter the total of lines 1, 2, and 3. 
  
Line 5: Enter the total amount of Wisconsin income tax withheld from wages or other payments 
       as shown on the W-2, W-2G, 1099-MISC, 1099-NEC, 1099-R, 1099-DIV, 1099-K, 1099-
       INT, etc. 
  
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                           2024 Wisconsin Form WT-7 Instructions 

Line 6: Enter the amount of Wisconsin income tax withheld as shown on your payroll records. 
       Show the four quarters on lines 6a, 6b, 6c, and 6d respectively, and the total on line 6e. 
         
       Note: DO NOT include amounts withheld for payment (garnishment/certification) of an 
       employee's delinquent taxes. 
  
Line 7: Enter the amount shown on line 5 or line 6e. If lines 5 and 6e are not equal, enter the 
       larger of the two amounts. 
  
Line 8: Enter the total amount of withholding tax reported on deposit reports (Form WT-6 or EFT 
       records) for the calendar year covered by this Form WT-7. If you file on an annual basis, 
       enter zero (0) and remit withheld amounts with Form WT-7. 
         
       Note: DO NOT include amounts withheld for payment (garnishment/certification) of an 
       employee's delinquent taxes. 
  
Line 9: If the total tax withheld (line 7) is more than the total tax paid (line 8), enter the amount of 
       TAX DUE on line 9. Include payment for the full amount due to the Wisconsin Department 
       of  Revenue  with  your  Form  WT-7.  For  information  about  making  payments,  visit  the 
       department's Make a Payment webpage.  
  
Line 10: If the total tax paid (line 8) is more than the total tax withheld (line 7), enter the OVERPAID 
       amount on this line. The overpayment may not be carried forward to future periods. DO 
       NOT take credit for the overpayment on subsequent deposit reports. The overpayment 
       will be refunded to you upon verification. 
 
Penalties: Severe penalties may be imposed for failure to withhold, account for, or pay 
Wisconsin withholding tax. 
 
                                   Applicable Laws and Rules 

This document provides statements or interpretations of the following laws and regulations enacted as of 
August 7, 2024: ch. 71, Wis. Stats., and chs. Tax 1 and Tax 2, Wis. Adm Code. 

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