NOTE: This article replaces the article titled "Wage and Information Return Reporting Requirement for Payers" dated December 6, 2016.
Employers and payers doing business in Wisconsin are required to file wage statements (W-2s) and information returns (e.g.,1099-MISC) with the Wisconsin Department of Revenue (DOR). As we continue our efforts to fight fraud, we want to ensure the information you send matches the information reported by the payee.
Please review and follow the requirements below to submit wage statements or information returns for payments made in 2017. All statements and returns filed with the department are due
January 31. If you file 10 or more wage statements or 10 or more of any one type of information return with the department, the statements or returns must be filed electronically. The prior electronic filing threshold was 50 or more.
We will reject electronic returns with incomplete or incorrect information and give you a reject reason so you can correct the information and resubmit. We will not return incorrect or incomplete returns filed on paper. If you filed on paper, we will send you a letter asking you to correct and resubmit the corrected forms. Filing an incomplete or incorrect wage or information return is subject to a penalty of $10 for each violation.
For more information on filing requirements, see
Guide to Wisconsin Wage Statements and Information Returns.
Thank you for your cooperation.
Wage and Information Return Reporting Requirements|
format for paper filers
15-digit Wisconsin withholding number (those who did not withhold, are not required to withhold and never held a Wisconsin withholding number must use 036888888888801)
Nine digit federal employer identification number (FEIN)
Legal name must match numbers above
Nine digit payee tax identification number
Wisconsin as top state (if possible)
Register, if required, or make any name changes
Verify the first three items above using the look-up in
My Tax Account
Payroll providers use our
withholding data exchange to verify client information
If you file less than 10, we encourage you to file electronically. Otherwise, mail them to the following address:
Wisconsin Department of Revenue
PO Box 8920
Madison, WI 53708-8920
Do not send to any other address
Data must be in similar location of federal form on IRS website
Must be in form format. We will not accept text lists.
No more than four statements or returns per page
Page no larger than 8.5"x11"
Page no smaller than 2.75" high or 4.25" wide
Send only one statement or return per employee/payee (no duplicates)
Use blue or black ink
1096-federal transmittal form
1099-DIV or 1099-INT if no Wisconsin withholding (do not include on WT-7)
CDs, magnetic tapes or transmit non-SSA PDFs
Duplicate W-2s with no change (if change made, file W-2c only)
Old version of WT-7 if paper filing
W-2 or 1099 file with no Wisconsin connection
W-2s or 1099s with no Wisconsin connection if paper filing
October 18, 2017