Electronic Filing Requirements for Businesses

  1. ​What tax returns must be filed electronically?
  2. Why should I electronically file my tax return?
  3. What electronic filing options are available for Form 3, Form 4, Form 5S, and Form 6?
  4. What electronic filing options are available for Form 1CNS, Form 1CNP, and Form PW-1?
  5. What electronic filing options are available for Form PW-2?
  6. What electronic filing options are available for Form ST-12?
  7. What electronic filing options are available for Form WT-6?
  8. What electronic filing options are available for Form WT-7?
  9. How do I request a waiver from electronic filing?
  1. What tax returns must be filed electronically?

    The following tax returns must be filed electronically, unless a waiver has been granted or you qualify for an exception:

    • Form 3, Wisconsin Partnership Return
    • Form 4, Wisconsin Non-Combined Corporation Franchise or Income Tax Return
    • Form 5S, Wisconsin Tax-Option (S) Corporation Franchise or Income Tax Return
    • Form 6, Wisconsin Combined Corporation Franchise or Income Tax Return
    • Form 1CNS, Composite Wisconsin Individual Income Tax Return for Nonresident Tax-Option (S) Corporation Shareholders
    • Form 1CNP, Composite Wisconsin Individual Income Tax Return for Nonresident Partners
    • Form PW-1, Wisconsin Nonresident Income or Franchise Tax Withholding on Pass-Through Entity Income
    • Form PW-2, Wisconsin Nonresident Partner, Member, Shareholder, or Beneficiary Pass-Through Withholding Exemption Affidavit
    • Form ST-12, Wisconsin Sales and Use Tax Return
    • Form WT-6, Withholding Tax Deposit Report
    • Form WT-7, Employers Annual Reconciliation of Wisconsin Income Tax Withheld

    For information about waivers and exceptions to the electronic filing requirement, see common question #9 below.

  2. Why should I electronically file my tax return?

    Electronic filing offers many benefits that you cannot get through paper filing, such as:

    • Faster refunds using direct deposit
    • Accuracy; software does calculations for you
    • Provides a confirmation so you know your tax returns have been filed
    • Reduces costs for the department which saves you tax dollars
    • Secure transfer of your personal information
    • If you owe, you can choose direct debit/withdrawal from your financial institution and choose the date you want to pay (up to the due date of your return) without having to worry about writing and mailing a paper check. Go to www.revenue.wi.gov/pay for electronic payment options.
  3. What electronic filing options are available for Form 3, Form 4, Form 5S, and Form 6?

    These returns can be filed electronically through third-party software.

  4. What electronic filing options are available for Form 1CNS, Form 1CNP, and Form PW-1?

    These returns can be filed electronically through third-party software or through My Tax Account, our free online business tax service.

  5. What electronic filing options are available for Form PW-2?

    This return can be filed through My Tax Account, our free online business tax service.

  6. What electronic filing options are available for Form ST-12?

    This return can be filed electronically with one of three options:

  7. What electronic filing options are available for Form WT-6?

    This return can be filed electronically with one of the following options:

  8. What electronic filing options are available for Form WT-7?

    These returns can be filed electronically with one of the following options:

    • My Tax Account, our free online business tax service
    • Third-Party Software
    • Telefile (File by Phone) using a touch tone phone. Call (608) 261-5340 or (414) 227-3895.
    • E-File Transmission, for employers who have purchased commercial software for preparing withholding returns or tax preparers who have programmed their own software to our specifications.
  9. How do I request a waiver from electronic filing?

    If the requirement to file electronically causes an undue hardship, you may request an electronic filing waiver by filing Form EFT-102, Electronic Filing or Electronic Payment Waiver Request. Form EFT-102 must be filed at least 60 days prior to the due date of the return. Provide specific details about the undue hardship.

    For details on mailing a paper tax return, see the instructions specific to the form being mailed (e.g., see Form 5S instructions for mailing a paper Form 5S).

    Exceptions:

    • If a tax-option (S) corporation has 10 or fewer shareholders and the corporation's gross income on Form 5S, Part II, Schedule 5K, Line 20, column (d) is $20,000 or less, the tax-option (S) corporation does not need to file Form EFT-102 to request an electronic filing waiver for Form 5S. The tax-option (S) corporation may file a paper Form 5S by following the Form 5S instructions.
    • If a partnership has 10 or fewer partners and the partnership's income on Form 3, Part II, Schedule 3K, Line 23, column (d) is $20,000 or less, the partnership does not need to file Form EFT-102 to request an electronic filing waiver for Form 3. The partnership may file a paper Form 3 by following the Form 3 instructions.

Applicable Laws and Rules

This document provides statements or interpretations of the following laws and regulations enacted as of October 4, 2024: chs. 71 and 77, Wis. Stats., and chs. Tax 1, 2, 3, and 11 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.

Contact Us​

MS 5-77
Wisconsin Department of Revenue
Customer Service Bureau
PO Box 8949
Madison, WI 53708-8949
Phone: (608) 266-2772
Fax: (608) 267-1030
Email: ​ DORIncome@wisconsin.gov

The department welcomes your input on our guidance. Submit comments on this guidance document.

Guidance Document Number: 100302

October 4, 2024​

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