1. ​I did not receive a Form W-2, wage and tax statement, from my employer. What should I do to file my income tax return?


2. I forgot to attach Form W-2 to the income tax return I filed. I reported the wages and Wisconsin income tax withheld from those Forms W-2 on my tax return. What should I do?


3. After I filed my income tax return, I received another Form W-2. I did not report the wages and Wisconsin withholding tax from this Form W-2 on my tax return. What should I do?


4. How do I request copies of wage and tax statements?

1. I did not receive a Form W-2, wage and tax statement, from my employer. What should I do to file my income tax return?

   Your employer is required to issue a wage and tax statement, Form W-2, by January 31st if you earned wages during the previous calendar year. If you haven't received your Form W-2 by that date, ask your employer to reissue it.

   If you are unable to get a Form W-2 from your employer, attach copies of all your paycheck stubs from this employer to the Wisconsin income tax return you file.

2. I forgot to attach Form W-2 to the income tax return I filed. I reported the wages and Wisconsin income tax withheld from those Forms W-2 on my tax return. What should I do?

   If you reported on your income tax return the wages and Wisconsin tax withheld from those Forms W-2, please keep the Forms W-2 until we ask for them. If we need the Forms W-2 to process your tax return, we will send a written request for them.

3. After I filed my income tax return, I received another Form W-2. I did not report the wages and Wisconsin withholding tax from this Form W-2 on my tax return. What should I do?

   If you did not report the wages or Wisconsin tax withheld from the Form W-2 on the tax return you filed, you'll need to file an amended Wisconsin income tax return.

   Amended forms may be filed electronically or by paper. Include copies of all your Forms W-2 with the amended return you file.

   Full-year residents of Wisconsin should amend a 2020, 2021, 2022, 2023, or 2024 return by filing Form 1, and placing a checkmark where indicated at the top of the form to designate it as an amended return. Include a copy of Schedule AR, Explanation of Amended Return, with your amended return. This schedule is used to explain any changes which are being made to your Wisconsin return.

   Nonresidents and part-year residents should file Form 1NPR for the year being amended and place a checkmark where indicated at the top of the form to designate it as an amended return.

4. How do I request copies of wage and tax statements?

   Please see Question #1 of the "Requesting Copies of Tax Records" common questions.

Applicable Laws and Rules

This document provides statements or interpretations of the following laws and regulations enacted as of November 8, 2024: secs. 71.03, 71.64, 71.65, 71.71, 71.738, 71.74, 71.80 and 73.03, Wis. Stats., and secs. Tax 2.04, 2.08, 2.10 and 2.12, 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.

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

Guidance Document Number: 100217

November 8​, 2024