 Enlarge image | Annual W-2, W-2C, 1099-R, 1099-MISC, 1099-NEC, 1099-K, and W-2G Electronic Reporting Includes information on: • Annual Reconciliation of Wisconsin Tax Withheld (WT-7) • Electronic Specifications for Filing Wage and Information Returns Publication 172 (6/24) |
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TABLE OF CONTENTS
Page
1. SPECIAL NOTICE ...........................................................................................................................................3
2. WHAT'S NEW AND REMINDERS ......................................................................................................................4
3. FILING TIPS ..................................................................................................................................................5
4. COMMON QUESTIONS .................................................................................................................................5
A. When are wage and information returns due to the department? .................................................................. 5
B. Is a transmittal letter required with my file? .................................................................................................... 6
C. Is a test file required? ........................................................................................................................................ 6
D. Do I need to request authorization to transfer my file? ................................................................................... 6
E. What do I name my file? .................................................................................................................................... 6
F. How will I know the department received my file? ........................................................................................... 6
G. Do I need to file an annual reconciliation (Form WT-7)? .................................................................................. 6
H. What information is reflected on the Form WT-7? ........................................................................................... 6
I. Does Wisconsin participate in Combined Reporting? ....................................................................................... 6
5. ANNUAL RECONCILIATION OF WISCONSIN INCOME TAX WITHHELD ...............................................................6
6. W-2 REPORTING ...........................................................................................................................................7
7. COMMON ERRORS WHEN REPORTING W-2 DATA IN EFW2 FORMAT ..............................................................9
8. W-2 XML SCHEMA ...................................................................................................................................... 11
9. W-2C REPORTING ...................................................................................................................................... 12
10. 1099-R, 1099-MISC, 1099-NEC, 1099-K, W-2G AND OTHER INFORMATION RETURN REPORTING ....................... 14
11. COMMON ERRORS WHEN REPORTING 1099-R, 1099-MISC, 1099-NEC, 1099-K, W-2G AND OTHER
INFORMATION RETURNS ........................................................................................................................... 15
12. 1099 XML SCHEMA .................................................................................................................................... 16
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Annual W-2, W-2C, 1099-R, 1099-MISC, 1099-NEC, 1099-K, and W-2G Electronic Reporting Publication 172
1. SPECIAL NOTICE
Employers and other payers doing business in Wisconsin, must file wage statements and information returns with
the Wisconsin Department of Revenue for certain payments made in 2024 (see Publication 117, Guide to Wisconsin
Wage Statements and Information Returns). This includes (1) payments made to Wisconsin residents, regardless of
where services were performed, and (2) payments made to nonresidents for services performed in Wisconsin.
If you file 10 or more wage statements or information returns with the department, you must file electronically. If
you file fewer than 10 wage or information returns, we encourage you to file electronically. Electronic filing options
include: My Tax Account and Data File Transfer.
This publication contains the specifications and instructions for reporting state wages, withholding and information
other than wages to the Wisconsin Department of Revenue electronically.
For the Data File Transfer, we accept the following files.
A. W-2 files in EFW2 Social Security Administration format
B. W-2C files in EFW2C Social Security Administration format
C. 1099-R, 1099-MISC, 1099-NEC, 1099-K, and W-2G files in Internal Revenue Service format
For the Data File Transfer, we do not accept other types of files (for example, PDFs scanned or created with any
other software product). We also do not accept: CD-ROMs, cartridges, flash drives, floppy disks, magnetic media,
and PDF files created at SSA website. The specifications and record formats in this publication should be used for
Tax Year 2024 reporting and for filing prior year, current year and corrected (EFW2, EFW2C, and 1099/W-2G) files.
These specifications and record formats are designed to be compatible with the formats in:
• Social Security Administration Publication No. 42-007, EFW2 Tax Year 2024 – Use for W-2 files in EFW2 format.
Any reference within this publication to the SSA specification is in italics. Records/files are designed so that
copies of the SSA file may be sent to Wisconsin as long as the state information, known as the 'RS' records are
included.
• Social Security Administration Publication No. 42-014, EFW2C Tax Year 2024 –Use for W-2C files in EFW2C
format.
• IRS Publication 1220, Tax Year 2024 – Use for 1099-R, 1099-MISC, 1099-NEC, 1099-K, and W-2G files. All
references made to the IRS specifications refer to Publication 1220.
Caution:
• Sections 6, 7, and 8 of this publication refer to the annual reporting of W-2 information to the Wisconsin
Department of Revenue and should not be confused with quarterly wage reporting for unemployment
(Department of Workforce Development) purposes.
• Section 9 of this publication refers to reporting of W-2C information.
• Sections 10, 11, and 12 of this publication refer to annual 1099-MISC, 1099-NEC, 1099-R, 1099-K, and W-2G
reporting.
• Reciprocity agreements with other states affect W-2 preparation. Wisconsin wage and information reporting
requirements are included in Publication 117. See section 11 of Publication 117 for some examples of how to
prepare Form W-2.
Questions? Contact us at (608) 266-2776 or DORW2DataQuestions@wisconsin.gov.
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Annual W-2, W-2C, 1099-R, 1099-MISC, 1099-NEC, 1099-K, and W-2G Electronic Reporting Publication 172
2. WHAT'S NEW AND REMINDERS
What's New?
• New Validation Rules for Electronic 1099s. If you are filing Forms 1099 through the data file transfer, the
"Payment Year" is a required field on the T, A, and B records. Follow the IRS specifications for these record types
in Publication 1220. If you do not provide the payment year on all records, you will receive the following error
message: "Payment year is missing from 'X' record."
• File Forms W-2C Electronically. You can file Forms W-2C electronically through the data file transfer.
• Printable wage and information returns. Effective December 1, 2024, for all tax years, format 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
Reminders
• Truncated Taxpayer Identification Numbers on Forms W-2 and 1099. As a safeguard against identity theft, the
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. Payers may not truncate their own identification number on any forms
given to the payee or filed with the department, IRS, or Social Security Administration.
• W2 record layout clarification: State codes must be included in two different field positions. First, state code
positions 3-4 of the RS record. This is the state code where the state income should be reported. Second, state
code positions 274-275 of the RS record. This is the state code where the state income tax should be reported.
• An employer must use the same Wisconsin withholding tax account number (TAN) across all W-2s it files with
Wisconsin.
• Employers who did not withhold, are not required to withhold, and never held a Wisconsin withholding TAN
must use the generic TAN which is 036888888888801.
• An employer cannot use the generic TAN if any Wisconsin withholding is reported.
• If an employer tries to file wage statements, information returns, Form WT-6, or Form WT-7 via XML using
software that has not been approved by the department, a rejection message will be sent: "return not from
certified vendor."
• For payments made in 2024:
o Employers filing quarterly, monthly, or semi-monthly cannot submit an annual reconciliation of Wisconsin
tax withheld (Form WT-7) until all withholding deposit reports (Form WT-6) have been filed. The filer will
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Annual W-2, W-2C, 1099-R, 1099-MISC, 1099-NEC, 1099-K, and W-2G Electronic Reporting Publication 172
get a rejection or error message if (1) the total withholding tax reported on the annual reconciliation is more
than the total tax reported on the withholding deposit reports or (2) one or more withholding deposits
have not been filed. Withholding deposits can be in pending status with a future payment date. This
requirement should reduce the number of penalties imposed on the annual reconciliation and reduce
appeals (see Wisconsin Tax Bulletin #203).
o If you withheld Wisconsin income tax, you must file an annual withholding tax reconciliation (Form WT-7).
o Employers and other payers required to file 10 or more W-2s or 10 or more of any one type of information
return with the department must file such returns electronically.
o All W-2s and information returns required to be filed with the department are due January 31.
o Employers may request a 30-day extension for filing W-2s and 1099s with the department if the employers
are able to demonstrate good cause and reason for the requested delay.
o The department may not issue a refund to an employed individual before March 1, unless both the
individual and the individual's employer have filed all required returns and forms with the department.
3. FILING TIPS
A. Include All of the Following:
• Wisconsin withholding tax account number (TAN). Each wage and information return reportable to
Wisconsin must include the employer or payer's Wisconsin withholding TAN (use 036888888888801 if the
employer or payer did not withhold Wisconsin tax, was not required to withhold and never held a Wisconsin
withholding TAN).
• Full taxpayer identification number. Do not truncate the employees' SSNs on Form W-2. A filer may not
truncate a payee's identification number on any forms filed with the IRS or with state or local governments.
A filer's identification number may not be truncated on any form.
• "RT" record for W-2 files in EFW2 format.
• Wisconsin state code is 55 in RS records (EFW2 file) and Payee "B" records (IRS formatted file) that are
reportable to Wisconsin.
• A state code in field position 683-684 of 1099 Payee "B" record.
B. Before Filing:
• Verify employer/payer information. Use our account look-up to verify the payer's federal employer
identification number (FEIN), legal name and 15-digit Wisconsin withholding tax number. This information
must match our records.
• Preparers. Use our withholding data exchange to verify your data before sending your file. If your client's
FEIN, 15-digit Wisconsin withholding tax number and legal name do not match our records, your file will be
rejected.
• Send a test file first. See below. We issue a 13-digit receipt number for test and non-test files.
4. COMMON QUESTIONS
A. When are wage and information returns due to the department?
Wage statements and information returns have the same due date as the annual reconciliation (Form WT-7),
January 31, 2025. See Publication 117 for the most current information.
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Annual W-2, W-2C, 1099-R, 1099-MISC, 1099-NEC, 1099-K, and W-2G Electronic Reporting Publication 172
B. Is a transmittal letter required with my file?
No. Do not include a transmittal letter.
C. Is a test file required?
No. Sending a test file is not required, however we recommend doing so. Test files using current specifications
may be sent through the Data File Transfer webpage. Test files are immediately validated.
D. Do I need to request authorization to transfer my file?
No. Follow the directions on the Data File Transfer webpage. No password or user ID required.
E. What do I name my file?
Wisconsin does not have special file naming requirements.
F. How will I know the department received my file?
You will receive a 13-digit receipt number. If there are errors or problems with your data, your file will be
rejected, and you will receive an error message. You will need to correct the error and resubmit your file.
G. Do I need to file an annual reconciliation (Form WT-7)?
If you withheld Wisconsin income tax, or hold an active Wisconsin withholding tax number, in addition to filing
wage and information returns, you must file an annual reconciliation on or by January 31, 2025. If your
withholding account is closed prior to December 31, your reconciliation is due to the department within 30 days
of the account cease date.
H. What information is reflected on the Form WT-7?
The annual reconciliation reflects Wisconsin income tax withheld from wages and other payments reportable
to Wisconsin.
Important – Include on the reconciliation the total number of W-2s reportable to Wisconsin. This includes
W-2s mailed to us with "WI" in W-2 box 15 and electronically filed W-2s with "55" in the state code field. Only
include information returns (e.g., 1099, W-2G) with Wisconsin withholding on the reconciliation.
I. Does Wisconsin participate in Combined Reporting?
Currently there is not a Combined Reporting program in place for reporting W-2 information to both the Social
Security Administration and Wisconsin Department of Revenue.
Persons that file 1099s for Wisconsin payees to the IRS as part of the Combined Federal/State filing program
must file those 1099s directly with the Department of Revenue if Wisconsin tax is withheld. For specific
Federal/State Combined Reporting requirements, refer to IRS Publication 1220.
5. ANNUAL RECONCILIATION OF WISCONSIN INCOME TAX WITHHELD
Every employer or other issuer withholding Wisconsin income tax from payments made in 2024 must file an annual
reconciliation of Wisconsin income tax withheld (Form WT-7). Electronic filing options include:
• My Tax Account – Our free online filing and payment system.
• TeleFile – Enter your annual reconciliation using a touch-tone phone.
• e-File Transmission – This option is used to transmit the Form WT-7 data in an electronic file over the Internet.
It is intended for employers who (1) create an XML document to our specifications or (2) purchase commercial
software that provides this service.
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Annual W-2, W-2C, 1099-R, 1099-MISC, 1099-NEC, 1099-K, and W-2G Electronic Reporting Publication 172
Caution:
• We do not support electronic filing of PDF versions of the Form WT-7.
• Do not use 03688888888801 for filing the annual reconciliation.
• Persons who were not required to withhold (and did not withhold) Wisconsin income tax from payments made
in 2024, should not file an annual reconciliation if they did not have an active Wisconsin withholding tax account
for any part of 2024. To inactivate your Wisconsin withholding tax account, please contact us at (608) 266-2776.
Error Messages (WT-7 e-File Transmission)
Message Issue
Line 4 cannot be zero when reporting W2s/1099s and withholding payments
Invalid Return
have been previously filed.
WT-7 is reporting more WT-6/EFT payments claimed than our
Invalid WT-7 Return
records indicate have been submitted.
6. W-2 REPORTING
W-2 Files in EFW2 Format
This method allows the employer or transmitter to send us W-2 files in the Social Security Administration's EFW2
format. Transmit your file to us on our Data File Transfer webpage.
Record Layout for W-2 Data in EFW2 Format
Basic requirements and format are available at SSA Publication No. 42-007 EFW2 Tax Year 2024. Your file must be
formatted based on these specifications, including completed name and address fields with numeric fields being zero
filled and not blank.
The information below details Wisconsin Department of Revenue requirements. Data must be recorded in
ASCII character sets.
See section 11 of Publication 117 for some examples of how to prepare Form W-2.
W-2 Data Record
Record Type Record Description Positions Specific Instructions for W-2's
RA Submitter Record 1-512 REQUIRED. Follow SSA specifications
RE Employer Record 1-512 REQUIRED. Follow SSA specifications
RW Employee Record 1-512 REQUIRED. Follow SSA specifications
RO Employee Optional 1-512 OPTIONAL. If submitted, follow SSA specifications
Record
RS State Record 1-512 REQUIRED. Details follow; Also, see note below
RS Record Identifier 1-2 Record identifier constant 'RS'
State Code 3-4 Enter state code where state income should be reported, e.g.,
55 for WI, 27 for MN, 17 for IL, etc.
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Annual W-2, W-2C, 1099-R, 1099-MISC, 1099-NEC, 1099-K, and W-2G Electronic Reporting Publication 172
Taxing Entity Code 5-9 Leave blank
Social Security Number 10-18 Enter the employee's social security number
(SSN)
Employee First Name 19-33 Enter the employee's first name. Left justify and fill with blanks.
Employee Middle 34-48 If applicable, enter the employee's middle name or initial. Left
Name or Initial justify and fill with blanks.
Employee Last Name 49-68 Enter the employee's last name. Left justify and fill with blanks.
Suffix 69-72 If applicable, enter the employee's alphabetic suffix. Left justify
and fill with blanks.
W-2 Data Record
Record Type Record Description Positions Specific Instructions for W-2's
Location Address 73-94 Enter the employee's location Address (Attention,
Suite, Room Number, etc.) Left justify and fill with
blanks.
Delivery Address 95-116 Enter the employee's delivery address. Left justify and
fill with blanks.
City 117-138 Enter the employee's city. Left justify and fill with
blanks.
State Abbreviation 139-140 Enter the employee's state. Use a postal
abbreviation. For a foreign address, fill with blanks.
ZIP Code 141-145 Enter the employee's ZIP code. For a foreign address,
fill with blanks.
ZIP Code Extension 146-149 Enter the employee's four-digit extension of the
ZIP code. If not applicable, fill with blanks.
Blank 150-154 Fill with blanks. Reserved for SSA use.
Foreign State/Province 155-177 If applicable, enter the employee's foreign
state/province. Left justify and fill with blanks.
Otherwise, fill with blanks.
Foreign Postal Code 178-192 If applicable, enter the employee's foreign Postal
code. Left justify and fill with blanks. Otherwise, fill
with blanks.
Country Code 193-194 Follow the SSA specifications.
POSITIONS 195 TO 247 APPLY TO UNEMPLOYMENT REPORTING
Note: For annual reporting of W-2 information to the State of Wisconsin, fields requiring unemployment data are not
required and can be left blank or zero filled.
State Employer Account 248-267 Enter 15-digit Wisconsin Withholding Tax Account
Number Number.
* (or state employer account number for other state
shown in position 274-275). Left justify and fill with
blanks.
*If the employer never held a Wisconsin withholding tax number because they were not required to withhold
(for example made payments exempt from withholding) and did not withhold, use 036888888888801.
Blank 268-273 Fill with blanks for SSA use.
State Code 274-275 Enter state code where state income tax
should be reported (e.g., 55 for WI, 27 for
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Annual W-2, W-2C, 1099-R, 1099-MISC, 1099-NEC, 1099-K, and W-2G Electronic Reporting Publication 172
MN, 17 for IL, etc.).
State Taxable Wages 276-286 Taxable wages for Wisconsin (or other state shown in
position 274-275). Include dollars and cents. Right
justify and zero fill.
State Income Tax Withheld 287-297 Wisconsin income tax withheld (or income tax
withheld for other state shown in position 274-275).
Include dollars and cents. Right justify and zero fill.
Blank 298-337 These positions are not used for annual
W-2 information. Fill with blanks.
Supplemental Data 1 338-412 To be defined by user.
Supplemental Data 2 413-487 To be defined by user.
Blank 488-512 Fill with blanks. Reserved for SSA use.
RT Total Record 1-512 REQUIRED. Details follow.
Number of RW Records 3-9 Enter the total number of Employee Records (RW)
reported since the last Employer Record (RE). Right
justify and zero fill.
Note: When filing the 'RT' record there are no defined fields for Wisconsin totals, only federal totals. This is acceptable.
RU Total Optional Record 1-512 OPTIONAL. This record is required only if there is an RO
record in the file. If submitted, follow SSA specifications.
RV State Total Record 1-512 OPTIONAL. This record is not used by the state of
Wisconsin. If submitted, follow SSA specifications.
RF Final Record 1-512 REQUIRED. *Follow SSA specifications.
Number of RW Records 8-16 Enter the total number of RW Records.
reported on the entire file. Right justify and zero fill.
* This record indicates the end of the file. It must be the last data record on the file, appearing only once. No data
gets processed after the code RF record.
Note: When filing the 'RF' record there are no defined fields for Wisconsin totals, only federal totals. This is acceptable.
7. COMMON ERRORS WHEN REPORTING W-2 DATA IN EFW2 FORMAT
To avoid some of the common errors that may cause your file to be rejected, please verify:
• Your FEIN, 15-digit Wisconsin withholding tax number, and legal name. They must match our records.
• A generic Wisconsin tax number 036888888888801 cannot be used if Wisconsin withholding is reported.
• Employee social security number, name and address, including ZIP code, are in the proper format for each
employee in both the RW and RS record files.
• Tax year is correct (reflects the year in which payments were made). The tax year is found on the "RE" record.
• Record lengths are 512 bytes long. Watch for extra carriage return or line feed characters at the end of the
report.
• All money amounts are dollar and cents and should be right justified and zero filled. No negative amounts or
special characters.
• The state codes in positions 3 and 274 in the "RS" record are both required fields. Position 3 must include the
state code where state income should be reported. Position 274 must include the state code where the state
income tax withheld should be reported.
• The "RS" record is required if reporting Wisconsin information. At least one record in each EFW2 file must have
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state code 55 for Wisconsin included in the "RS" record or records for the file to be uploaded successfully. We
will accept EFW2 files that include other states' information to be reported in the same file, however, those
records must be coded appropriately.
• You have an "RF" record. This is the final record on your file and is required by Wisconsin.
• You have NOT reported 1099 data and W-2 data together in the same file. These forms have different file layouts
and reporting requirements.
Error Messages (W-2 Files in EFW2 Format)
Message Issue
Invalid record Invalid record identifier on the input record.
Valid identifiers are: RA, RE, RW, RO, RS, RT, RU, RV, RF.
The RF record is missing.
Invalid state code Not a valid state code on state wage record. State codes must be numeric;
between 01 and 56.
Invalid employer name Employer field name cannot be blank. Must match our records.
Invalid employer address Employer address cannot be blank.
Invalid employer city Employer city field cannot be blank.
Invalid employer state field Employer state field cannot be blank or space unless this is a foreign
address. If this is a foreign address, the foreign postal code and country
code fields must be filled in instead.
Invalid ZIP code Employer ZIP code cannot be blank.
Invalid FEIN FEIN does not match our records.
Missing employee record Missing federal wage information –employee RW record.
Missing employer record Missing employer RE record.
Invalid employee SSN Employee Social Security Number is invalid. Must be all numbers and
contain no dashes.
Invalid employee first name Employee first name cannot be blank.
Invalid employee last name Employee last name cannot be blank.
Invalid employee address Employee address cannot be blank.
Invalid employee city Employee city cannot be blank or spaces unless this is a foreign address. If
it is a foreign address, you must fill in the foreign state/province field
instead.
Invalid employee state Employee state cannot be blank or spaces unless this is a foreign address.
If it is a foreign address, the country code field must be filled in instead.
Invalid employee ZIP Employee ZIP code must be numeric unless this is a foreign address. If this
is a foreign address, you must put spaces in the zip code field and fill in the
foreign postal code field instead.
Invalid WI withholding number Account number does not match our records. Must be 15 digits.
Invalid employee wages Employee wages must be numeric and cannot contain spaces or special
characters ($,.).
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Error Messages (W-2 Files in EFW2 Format)
Message Issue
Invalid employee tax Employee tax must be numeric cannot contain spaces or special
characters ($,.).
Invalid FEIN A FEIN must be numeric and cannot be all 0's or 9's.
Invalid tax year Payment year mismatch. Verify format (YYYY) and file type selected from
drop down box.
Invalid tax blank field Field(s) should contain only spaces.
Invalid numeric field Field(s) must be numeric or zero filled.
Record out of sequence A record is out of sequence or not an appropriate record type.
Valid sequence for required records: RA, RE, RW, RS, RF. Valid
sequence for required and optional records: RA, RE, RW, RO,
RS, RT, RU, RV, RF.
RO/RU record An RO record must have an RU record. Conversely, an RU record must
have an RO record.
Missing state code State codes required in both positions 3-4 and positions 274-275 of the RS
Record. For more details, see common errors above.
Invalid WI Withholding Tax Employers are required to have a Wisconsin Withholding Tax account
Account number number if withholding Wisconsin taxes from W-2s and/or 1099s.
Contact customer service at (608) 266-2776.
If you are receiving error messages that are not listed in the common errors above or have reviewed
and corrected the errors but are still receiving an error message, please contact the department at
(608) 266-2776 or email DORW2DataQuestions@wisconsin.gov. A department representative may advise you to
use a file share program by the name of WinSCP which is department approved software. Visit
winscp.net/eng/download.php to download WinSCP; only download the software if you have been instructed by a
department representative.
8. W-2 XML SCHEMA
The Wisconsin Department of Revenue is accepting W-2 data using XML schema. It offers employers and third
parties the opportunity to send W-2 data in XML format rather than EFW2 format. Standards are set by state and
industry partners.
Error Messages (XML W-2 Reject Messages)
Rejection Prefix Rejection Message Text
W2-001 Missing employer RE record.
W2-002 Missing federal wage information -- employee RW record.
W2-003 A FEIN must be numeric and cannot be all 0's or 9's.
W2-004 FEIN does not match our records.
W2-005 Employer name does not match our records.
W2-006 Must provide US or foreign employer address.
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W2-007 Must provide US or foreign employee address.
W2-008 State code 1 and State Code 2 are both required. See Publication 172 for
more details.
W2-009 Employers are required to have a Wisconsin Withholding Tax account
number if withholding Wisconsin taxes from W-2s and/or 1099s. Contact
customer service at (608) 266-2776.
W2-010 Employee Social Security Number is invalid. Must be all numbers and contain
no dashes.
W2-011 Employee first & last name cannot be blank.
W2-012 Employee address cannot be blank.
W2-013 Invalid state code on state wage record. State codes must be numeric;
between 01 and 56.
W2-014 Must have at least one record with state code = 55.
W2-015 Employee wages must be numeric and cannot contain spaces or special
characters ($,.).
W2-016 RF count of RW (Employee) records does not match total number of RW
records for employer.
W2-017 FEIN matches our records, but the State Employer Account Number does not
match our records.
W2-018 The transmission ID is not in the correct format.
W2-019 Software ID is invalid.
W2-020 Agent Identifier is invalid.
9. W-2C REPORTING
W-2C Files in EFW2C Format
This method allows the employer or transmitter to send us W-2C files in the Social Security Administration's EFW2C
format. Transmit your file to us on our Data File Transfer webpage.
Record Layout for W-2C data in EFW2C format, basic requirements and format are available at SSA Publication No.
42-014 EFW2C Tax Year 2024. Your file must be formatted based on these specifications, including completed name
and address fields with no special characters in numeric fields. Numeric fields may either be blank or contain digits.
The information below details Wisconsin Department of Revenue requirements. Data must be recorded in ASCII
character sets.
W2-C Data Record Description Record Specific Instructions for W-2C's
Record Type Positions
RCA Submitter Record 1-1024 REQUIRED. Follow SSA specifications
RCE Employer Record 1-1024 REQUIRED. Follow SSA specifications
RCW Employee Wage Record 1-1024 REQUIRED. Follow SSA specifications
RCO Employee Wage Record 1-1024 OPTIONAL. If submitted, follow SSA specifications
RCS State Record 1-1024 REQUIRED. Details for WI follow.
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RCS State Code 4-5 Enter state code where state income should be
reported, e.g., 55 for WI, 27 for MN, 17 for IL, etc.
Employee's Correct Social 25-33 Enter the employee's correct social security number
Security Number (SSN)
Employee's Correct First 84-98 Enter the employee's correct first name. Left justify
Name and fill with blanks
Employee's Correct Last 114-133 Enter the employee's correct last name. Left justify
Name and fill with blanks
Correct State Employer 364-383 Enter 15-digit Wisconsin Withholding Tax Number
Account Number without dashes. Left justify and fill with blanks
State Code 396-397 Enter state code where state income should be
reported, e.g., 55 for WI, 27 for MN, 17 for IL, etc.
RCT Total Record 1-1024 REQUIRED. Follow SSA specifications
RCU Total Optional Record 1-1024 OPTIONAL. This record is required only if there is an
RCO record in the file. If submitted, follow SSA
specifications.
RCV State Total Record 1-1024 OPTIONAL. If submitted, follow SSA specifications
RCF Final Record 1-1024 REQUIRED. Follow SSA specifications
EFW2C Error Messages
Message Issue
Statement year is not within accepted filing range Tax year must not be blank
FEIN is either missing or invalid. Must be all numbers and cannot Employer FEIN must not be blank. Employer FEIN
contain dashes. It cannot be all the same numbers must not contain same digits.
Employer Name cannot be blank Employer Name cannot be blank
Employer Name for *****xxxx does not match our records. Employer Name does not match our records
Employer address field cannot be blank Employer Address cannot be blank
Employer City field cannot be blank Employer City cannot be blank
Employer state field cannot be blank Employer State Abbreviation cannot be blank
Employer ZIP code must be numeric unless this is a foreign Employer ZIP Code cannot be blank
address. If this is a foreign address, you must put spaces in the
zip code field and fill in the Foreign Postal Code field and County
code field instead.
Employee Social Security number is invalid. Must be all Employee Social Security number must not be blank.
numbers and cannot contain dashes. It cannot be all the same It must all be numeric and cannot contain dashes. It
number cannot have all the same digits i.e., all 1s or all 9s.
Review RCW and RCS records in file.
Employee first name cannot be blank Employee first name cannot be blank. Review RCW
and RCS records in file.
Employee last name cannot be blank Employee last name cannot be blank. Review RCW
and RCS records in file.
Employee wages cannot contain special characters ($, .). Must Employee wages cannot contain special characters
be either spaces or numeric ($, .). Must be either spaces or numeric.
State code is required in both positions 4-5 and 396-397 of the State Code cannot be blank. State code must be filled
RCS Record in both positions 4-5 and 396-397
Employer Account number is invalid. Must be all numbers and Employer's WI Withholding Tax Account number
cannot contain dashes. It should always begin with 036 must be provided. Must be all numeric and cannot
contain dashes. It must always begin with 036
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Annual W-2, W-2C, 1099-R, 1099-MISC, 1099-NEC, 1099-K, and W-2G Electronic Reporting Publication 172
Employer Tax Withholding Number for *****xxxx is not in the Employer's WI Withholding Tax Account number is
correct format. not in correct format.
Employer Tax Withholding Number for *****xxxx does not Employer's WI Withholding Tax Account number
match our records. does not match our records.
Employers are required to have a Wisconsin Withholding Tax If the state code in RCS record positions 396-397 = WI
account number if you are withholding Wisconsin taxes from W- (or 55) and the amount in positions 431-441 is
2s and/or 1099s. Contact customer service at (608) 266-2776. greater than zero, a valid unique Withholding
number must be present. Generic TAN must not be
entered if an amount greater than zero is present in
positions 431-441 (State Income Tax Withheld)
Employer FEIN *****nnnn is not in our records. Before you can Employer's WI Withholding Tax Account number
transfer your file electronically, you must submit does not match our records.
documentation showing FEIN is assigned to your business.
Please send documents by fax to (608) 327-0235 or by email to
dorregistration@wisconsin.gov
Field(s) must not contain special characters ($, .). Must be either Numeric fields cannot contain special characters ($,
spaces or numeric .). Must be either spaces or numeric
The number of errors on this file is too large. Check to be sure There are more than 25 errors in this file.
the file is in the correct format.
Every RCW record must have at least one RCS record. RCS records must be included in submission
This record contains unprintable characters. Review file. There is an unprintable character in the
record.
Record must be a length of 1024 Record must have a length of 1,024 bytes.
Invalid record identifier on the input record. Valid identifiers Records must follow provided specifications.
are: RCA, RCE, RCW, RCO, RCS, RCT, RCU, RCV, RCF
A record is out of sequence or is not an appropriate record type. Records must follow provided specifications.
Valid sequence for required records is: RCA, RCE, RCW, RCT, RCF
Valid sequence for required and optional records is: RCA, RCE,
RCW, RCO, RCS, RCT, RCU, RCV, RCF.
Error Encountered during validations. Please try again later. General errors that may be related to connection
issues. Please try submitting file(s) later.
10. 1099-R, 1099-MISC, 1099-NEC, 1099-K, W-2G AND OTHER INFORMATION RETURN REPORTING
Use the following specifications and instructions for reporting information other than wages. If you are required to
file 10 or more of any type of information returns (1099-R, 1099-MISC, 1099-NEC, 1099-K, and W-2G) with the
Wisconsin Department of Revenue, you must file these returns electronically. This includes other information
returns with Wisconsin withholding (1099-DIV, 1099-INT).
To file your information returns by electronic transfer, format your file as provided below and follow the instructions
on the Data File Transfer webpage.
Record Layout for 1099-R, 1099-MISC, 1099-NEC, 1099-K, W-2G and Other Information Returns
Internal Revenue Service Publication 1220 outlines the basic requirements and format. The information below
details the Wisconsin Department of Revenue requirements.
All data records must be a fixed length of 750 bytes. Data must be in ASCII character set.
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Annual W-2, W-2C, 1099-R, 1099-MISC, 1099-NEC, 1099-K, and W-2G Electronic Reporting Publication 172
Record Media
Type Record Description Positions Specific Instructions
T Transmitter Record 1-750 Follow IRS specifications.
A Issuer Record 1-750 Follow IRS specifications.
B Payee Record 1-750 Required. Details follow.
12-20 Enter payee's nine-digit taxpayer identification number
(TIN). If a number has been applied for but not received,
enter all zeros. Our system does not accept blanks.
663-677 Enter 15-digit Wisconsin withholding tax number. If
the issuer did not withhold, was not required to
withhold and never held a Wisconsin withholding
tax number, use 036888888888801.
683-684 State code required. Code must be numeric; between 01
and 56.
723-734 State Income Tax Withheld for Form 1099-MISC, 1099-
NEC, 1099-R, 1099-K, & W-2G.
C End of Issuer Record 1-750 Required. Details follow.
Number of Payees 2-9 Required. Enter the total number of "B" Records covered
by the preceding "A" Record. Right justify the information
and fill unused positions with zeros.
OR (Need Number of Payees either from C record or K record)
K State Totals Record 1-750 Required. Details follow.
Number of Payees 2-9 Required. Enter the total number of "B" Records being
coded for this state. Right justify the information and fill
unused positions with zeros.
F End of Transmission 1-750 See details. This record indicates the end of file. It must be
Record the last record on the file, appearing only once. No data
gets processed after the 'F' record.
Total Number of Payees 50-57 If this total was entered in the "T" Record, this field may be
blank filled. Enter the total number of Payee "B" Records
reported in the file. Right justify the information and fill
unused positions with zeros.
11. COMMON ERRORS WHEN REPORTING 1099-R, 1099-MISC, 1099-NEC, 1099-K, W-2G AND
OTHER INFORMATION RETURNS
Special attention to each of the items listed below is necessary to avoid some of the most common errors that may
cause your file to be rejected. Please verify:
• Your file is for the Wisconsin Department of Revenue annual 1099 reporting rather than the Department of
Workforce Development quarterly unemployment reporting.
• The tax year is correct. For example, payments made in 2024 indicate a tax year of 2024.
• You have an "F" record. This is the final record and required by Wisconsin.
• You have NOT reported 1099 data and W-2 data together in the same file. These forms have different
file layouts and reporting requirements.
• Issuer ID (e.g., FEIN or SSN), 15-digit Wisconsin withholding tax number and legal name are correct. They
must match our records.
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Annual W-2, W-2C, 1099-R, 1099-MISC, 1099-NEC, 1099-K, and W-2G Electronic Reporting Publication 172
Error Messages (1099 and W-2G Files)
Message Issue
The "xx" record is missing Missing record.
Your file is missing the B records which include state Missing record.
income, state tax withheld and state tax account number.
Payment year is missing from 'X' record Payment year must be present on 'T', 'A', and 'B'
records.
This record contains unprintable characters. Contains character other than what is allowed.
This record must be a length of 512 Record length.
Invalid FEIN FEIN does not match our records.
FEIN is not in our records. Before you can transfer your file We do not have a record of this FEIN.
electronically, you must submit documentation showing FEIN is
assigned to your business. Please send documents by fax to
(608) 327-0235 or by email to
DORW2DataQuestions@wisconsin.gov.
Invalid Employer Name Payer/issuer name must match our records.
Employer Name for *****1234 does not match our records. Payer/issuer name/number does not match our
records.
Invalid Employer Address Payer/issuer address cannot be blank.
Invalid Employee SSN Payee SSN invalid. Must be all numbers; no
dashes.
Invalid Employee First Name Payee first name cannot be blank.
Invalid Employee Last Name Payee last name cannot be blank.
Invalid Employee Wages Payee wages must be numeric and cannot contain
spaces or special characters ($,.).
Invalid Numeric Field Cannot contain letters or special characters.
Employer TAN for *****1234 is not in the correct format. Must be 15 digits. No dashes.
Invalid State Code Code must be numeric; between 01 and 56.
Invalid Employee Tax Payee tax must be numeric; cannot contain
spaces or special characters ($,.).
Invalid WI Withholding Tax Account number Payers/issuers are required to have a Wisconsin
Withholding Tax account number if withholding
Wisconsin taxes from W-2s and/or 1099s. Contact
customer service at (608) 266-2776.
If you are receiving error messages that are not listed in the common errors above or have reviewed and corrected
the errors but are still receiving an error message, please contact the department at (608) 266-2776 or email
DORW2DataQuestions@wisconsin.gov. A department representative may advise you to use a file share program by
the name of WinSCP which is department approved software. Visit winscp.net/eng/download.php to download
WinSCP; only download the software if you have been instructed by a department representative.
12. 1099 XML SCHEMA
The Wisconsin Department of Revenue is now accepting 1099 data using XML schema. This new filing option offers
payers/issuers and third parties the opportunity to send 1099 data in XML format. Standards are set by state and
industry partners. Additional information will be shared as it becomes available.
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Annual W-2, W-2C, 1099-R, 1099-MISC, 1099-NEC, 1099-K, and W-2G Electronic Reporting Publication 172
Error Messages (XML Information Return Reject Messages)
Rejection Prefix Rejection Message Text
INF-001 Current XML schema must be used
INF-002 File name is not in correct format
INF-003 Missing transmitter / payer record
INF-004 Transmission ID does not match file name
INF-005 Missing payee record
INF-006 Payer ID must be numeric and cannot be all same digits
INF-007 Payer ID does not match our records. Call Customer Service at (608) 266-2776
with questions
INF-008 Payer name does not match our records
INF-009 Must provide US or foreign payer address
INF-010 Payee ID is invalid. Must be all numbers and contain no dashes
INF-011 Payee name cannot be blank
INF-012 Payee address cannot be blank
INF-013 Must provide US or foreign payee address
INF-014 Payment amounts must be numeric and cannot contain spaces or special
characters ($,.)
INF-015 FEIN matches our records, but the Payer Tax Account Number does not match our
records
INF-016 Payers are required to have a Wisconsin Withholding Tax account number if
withholding Wisconsin taxes from W-2s and/or 1099s. Contact customer service at
(608) 266-2776
INF-017 Invalid state code on state wage record
INF-018 Must have at least one record with state code = WI
INF-019 Software ID is invalid
INF-020 Agent Identifier is invalid
Applicable Laws and Rules
This document provides statements or interpretations of the following laws and regulations enacted as of June 14,
2024: sec. 71.80(20), Wis. Stats., and sec. Tax 2.04(2), (a), (b), and (c), Wis. Adm. Code.
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.
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