Instructions for Preparing the Employer's Annual 
           Reconciliation of Wisconsin Income Tax Withheld (WT-7) 

 Who Must File a Reconciliation? 
  
 The reconciliation (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 has an active Wisconsin withholding account  
 number. 
  
 Notes: 
 
  • Employers filing withholding deposit reports (Form WT-6) quarterly, monthly, or semi-monthly cannot 
    submit the reconciliation until all withholding deposit reports have been filed. The filer will get a rejection 
    error message if: 
    o    The total withholding tax reported on the annual reconciliation 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 the employer’s reconciliation. 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 3-4 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. 
  
 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. 
  
 W-117 (R. 6-24) 

                                    Form WT-7 Instructions 
 
 Due Date 
  
 The reconciliation and 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, the reconciliation and wage and information 
 returns are due January 31, 2025. 
  
 Employers who discontinue business must file a reconciliation within 30 days of discontinuing business. 
  
 Employers who no longer have employees subject to withholding must file a reconciliation 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 returns and forms with the department. 
 
 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 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  
  •    Mail to Mail Stop 3-80, Wisconsin Department of Revenue, Tax Operations Business, PO Box 8902, 
       Madison WI 53708-8902 
 
 Filing the Reconciliation 
  
 You must file the reconciliation 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 

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                                       Form WT-7 Instructions 
     
  • 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 annual reconciliation (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 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. 
 
 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  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. 
  
 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 of Publication 117. 
  
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                                     Form WT-7 Instructions 
  
 Notes: 
 
  •  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. 
  •     DO NOT send federal or state transmittal form. 
  •     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. 
  •     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) 
  •     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. 
  
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                                               Form WT-7 Instructions 
  
 Line 4 – Enter total (add 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. 
  
 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 the reconciliation. If you file on an annual basis, enter zero (0) and remit 
         withheld amounts with this reconciliation. 
          
         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. Pay the amount due in full with this reconciliation to the Wisconsin Department of Revenue. 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. 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 
  June 12, 2024: ch. 71, Wis. Stats., and chs. Tax 1 and Tax 2, Wis. Adm Code. 

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