Wage and Information Return Reporting Requirement for Payers - 2017

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 Publication 117, Guide to Wisconsin Wage Statements and Information Returns.

Thank you for your cooperation.

 
 
Wage and Information Return Reporting Requirements
Required
information
Send
information
Required
format for paper filers
Do not
send
  • 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)

Before filing:

Electronic

  • If you file 10 or more wage statements or information returns, you must file them electronically. See Publication 117 for "How to File."

Paper

  • 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

  • Carbon copies

  • Correspondence

  • Duplicate W-2s with no change (if change made, file W-2c only)

  • Duplicate WT-7

  • 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

  • WT2












October 18, 2017