(1) DEFINITIONS. In
this section:
(a) "Pass-through entity" has
the meaning given in s.
71.738 (3d),
Stats.
(b) "Person" means an
individual, trust, estate, partnership, limited liability company, association
or corporation.
(2)
COMPENSATION FOR SERVICES. Under ss.
71.65 (2),
71.71 (2),
71.715 (2),
71.72 and
71.80 (20),
Stats., all persons carrying on activities within this state, whether taxable
or not under ch. 71, Stats., are required to file with the department, on
federal form W-2 or 1099-R, or on Wisconsin form 9b or other forms approved by
the department, a statement of certain payments made within the preceding
calendar year. As provided in sub. (6), the department may require such
statement be filed electronically. For individuals who are residents of
Wisconsin, the statement shall set forth the salaries, wages, bonuses,
commissions, annuities, pensions, retirement pay, fees, or other remuneration
paid for services whether subject to withholding or not. For individuals who
are nonresidents, the statement shall include all payments for the performance
of personal services in Wisconsin, whether subject to withholding or not,
except retirement plan distributions identified in s.
Tax 3.085 as
being exempt from Wisconsin income tax. A copy of federal form 1099 may be
filed in lieu of Wisconsin form 9b. The following shall also apply with respect
to compensation for services:
(a) All payments
which are wages within the definition under s.
71.63 (6),
Stats., regardless of amount, shall be reported on federal form W-2. As
provided in sub. (6), the department may require such form be filed
electronically.
(b) All payments
which are not wages within the definition under s.
71.63 (6),
Stats., but from which Wisconsin income tax has been withheld, shall be
reported on federal form W-2 or 1099-R, as appropriate. As provided in sub.
(6), the department may require such form be filed electronically.
(c) Payments of $600 or more which are not
wages within the definition under s.
71.63 (6),
Stats., and from which no Wisconsin income tax has been withheld, shall be
reported on Wisconsin form 9b or federal form 1099. As provided in sub. (6),
the department may require such form be filed electronically. However, if the
payment was to an employee for whom a form W-2 is required under par. (a) or
(b), the payment, regardless of amount, shall be included on form
W-2.
(d) All statements required
shall be filed with the department by January 31. Form WT-7, "Employer's Annual
Reconciliation of Wisconsin Income Tax Withheld From Wages," shall accompany
the statements submitted, if the employer is required to be registered to
withhold Wisconsin income taxes from employees' wages.
Note: Forms W-2, 1099-R, 9b, and 1099 that are
not required to be filed electronically may be delivered in person to the
Department of Revenue at 2135 Rimrock Road, Madison, Wisconsin or mailed to the
department. Forms filed on paper may be mailed to Wisconsin Department of
Revenue, PO Box 8920, Madison, WI 53708-8920.
(de) The department may require Form WT-7 be
filed electronically. The department shall provide notification at least 90
days prior to the due date of the first Form WT-7 required to be filed
electronically of the requirement to file electronically.
(dm) The secretary of revenue may waive the
requirement for a person to file Form WT-7 electronically when the secretary
determines that the requirement causes an undue hardship, if the person does
all of the following:
1. Requests the waiver
in writing using Form EFT-102, Electronic Filing or Electronic Payment Waiver
Request.
Note: Form EFT-102 should be e-mailed to
DORWaiverRequest@wisconsin.gov, faxed to (608) 224-5761, or addressed to
Mandate Waiver Request, Wisconsin Department of Revenue, PO Box 8902, Madison,
WI 53708-8902. Form EFT-102 may be obtained at
https://www.revenue.wi.gov/Pages/html/formpub.aspx,
under "Tax Return Information."
2. Clearly indicates why the requirement causes an undue hardship.
(ds) In determining
whether the electronic filing requirement causes an undue hardship, the
secretary of revenue may consider the following factors:
1. Unusual circumstances that may prevent the
person from filing electronically.
Example: The person does not have access to a
computer that is connected to the Internet.
2. Any other factor that the secretary
determines is pertinent.
(e) Sections
71.65 (5) and
71.73 (2),
Stats., permit a thirty-day extension of time to file the statements described
in this subsection. A written request may be mailed or faxed to the department
and to be effective shall be postmarked or faxed on or before the due date of
the statements.
Note: Written requests for extensions may be
mailed to Mail Stop 3-80, Wisconsin Department of Revenue, Tax Operations
Business, PO Box 8902, Madison, WI 53708-8902.
(3) RENTS AND ROYALTIES. Under ss.
71.70 and
71.80 (20),
Stats., except as provided in par. (d), all persons making payments of rents
and royalties of $600 or more to individuals who are residents of Wisconsin,
regardless of where the property is located, and to nonresident individuals if
the property is located in Wisconsin, shall file with the department, on Form
9b or an approved substitute form, a statement of payments made in the
preceding calendar year. As provided in sub. (6), the department may require
such statement be filed electronically. The following shall also apply with
respect to rents and royalties:
(a) A copy of
federal Form 1099-MISC may be filed in lieu of Wisconsin Form 9b.
(b) Corporations shall file the statement
with the department by January 31 and payers other than corporations shall file
by January 31.
Note: Forms not required to be filed
electronically may be delivered in person to the Department of Revenue at 2135
Rimrock Road, Madison, Wisconsin or mailed to Wisconsin Department of Revenue,
PO Box 8920, Madison, WI 53708-8920.
(c) A 30-day extension of time for filing
Forms 9b or substitute forms to report payments of rents or royalties may be
allowed.
(d) The requirement to
file Form 9b or a substitute form does not apply to persons other than
corporations who do not deduct the payments in determining Wisconsin taxable
income.
(4) GAMBLING
WINNINGS.
(a) Under s.
71.67 (4) (c),
Stats., the administrator of the gaming commission's lottery division shall
file with the department a statement of winnings for each lottery prize of
$2,000 or more paid in the preceding calendar year.
(b) Under s.
71.67 (5) (d),
Stats., all persons licensed to sponsor and manage races under s.
562.05 (1) (b) or
(c), Stats., shall file with the department a
statement of winnings for each pari-mutuel wager payment of more than $1,000
paid in the preceding calendar year.
(c) The winnings required to be reported in
pars. (a) and (b) shall be reported on federal Form W-2G or on an approved
substitute form. As provided in sub. (6), the department may require such form
be filed electronically.
(d) The
statements required in pars. (a) and (b) shall be filed by January 31.
Note: Forms W-2G or substitute forms not required
to be filed electronically may be delivered in person to the Department of
Revenue at 2135 Rimrock Road, Madison, Wisconsin or mailed to Wisconsin
Department of Revenue, PO Box 8920, Madison, WI 53708-8920.
(e) No extension of time for filing Forms
W-2G or substitute forms to report payments of lottery prize winnings or
pari-mutuel wager winnings may be allowed.
(5) DISALLOWANCE OF DEDUCTIONS. Items to be
reported on Forms W-2, 1099-R, 9b or substitute forms may be disallowed as
deductions from gross income if not properly reported.
(6) ELECTRONIC FILING REQUIREMENT.
(a) Under s.
71.80 (20),
Stats., if a person is required to file 10 or more wage statements or 10 or
more of any one type of information return with the department, the person
shall file the statements or the returns electronically, by means prescribed by
the department.
(b) If a payer
participates in the combined federal/state filing program for Forms 1099, the
department shall waive the requirement to file those Forms 1099 or comparable
information returns electronically, unless the form reports Wisconsin
withholding.
(c) The secretary of
revenue may waive the requirement to file wage statements or information
returns electronically when the secretary determines that the requirement
causes an undue hardship, if the payer does all of the following:
1. Requests the waiver in writing at least 30
days before the due date for filing the wage statements or information returns
using Form EFT-102, Electronic Filing or Electronic Payment Waiver Request.
Note: Form EFT-102 should be e-mailed to
DORWaiverRequest@wisconsin.gov, faxed to (608) 224-5761, or addressed to
Mandate Waiver Request, Wisconsin Department of Revenue, PO Box 8902, Madison,
WI 53708-8902. Form EFT-102 may be obtained at
https://www.revenue.wi.gov/Pages/html/formpub.aspx,
under "Tax Return Information."
2. Clearly indicates why the requirement
causes an undue hardship.
(d) In determining whether the electronic
filing requirement causes an undue hardship, the secretary of revenue may
consider the following factors:
1. Unusual
circumstances that may prevent the payer from filing electronically.
Example: The payer does not have access to a
computer that is connected to the Internet.
2. Any other factor that the secretary
determines is pertinent.
(7) COMBINED FILING PROGRAM. Payers who
participate in the combined federal/state filing program with the internal
revenue service and report to the internal revenue service items which are
required to be filed on Wisconsin Form 9b or a substitute form, are not
required to file separate information returns for those items with the
department of revenue, unless the form reports Wisconsin withholding.
Note: Under the combined federal/state filing
program, the internal revenue service will forward information from the
information returns to the department of revenue.
Note: Subchapter XI of ch. 71, Stats., requires
information returns (e.g. Form 1099-R and Form 1099-MISC) to be filed by
January 31, regardless of whether the returns are filed directly with the
department of revenue or indirectly through the internal revenue service's
combined federal/state filing program.
(8) ELECTRONIC FILING REQUIREMENT FOR TAXES
WITHHELD BY PASS-THROUGH ENTITIES.
(a) Except
as provided in par. (b), the department may require a pass-through entity to
electronically file its return for nonresident withholding taxes under s.
71.775, Stats.
(b) The secretary of revenue may waive the
requirement to electronically file the return under par. (a) when the secretary
determines that the requirement causes an undue hardship, if the pass-through
entity does all of the following:
1. Requests
the waiver in writing using Form EFT-102, Electronic Filing or Electronic
Payment Waiver Request.
Note: Form EFT-102 should be e-mailed to
DORWaiverRequest@wisconsin.gov, faxed to (608) 224-5761, or addressed to
Mandate Waiver Request, Wisconsin Department of Revenue, PO Box 8902, Madison,
WI 53708-8902. Form EFT-102 may be obtained at
https://www.revenue.wi.gov/Pages/html/formpub.aspx,
under "Tax Return Information."
2. Clearly indicates why the requirement
causes an undue hardship.
(c) In determining whether the electronic
filing requirement causes an undue hardship, the secretary of revenue may
consider the following factors:
1. Unusual
circumstances that may prevent the pass-through entity from filing
electronically.
Example: The pass-through entity does not have
access to a computer that is connected to the Internet.
2. Any other factor that the secretary
determines is pertinent.
Notes
Wis. Admin. Code
Department of Revenue
Tax 2.04
1-2-56; am. Register,
September, 1964, No. 105, eff. 10-1-64, am. Register, February, 1975, No. 230,
eff. 3-1-75; am. Register, September, 1977, No. 261, eff. 10-1-77; am. (1),
(3), (4) and (6), cr. (7), Register, September, 1983, No. 333, eff. 10-1-83; r.
and recr. Register, June, 1990, No. 414, eff. 7-1-90; r. and recr., Register,
May, 1995, No. 473, eff. 6-1-95; emerg. am. (1) and (2) (d), cr. (1) (a) and
(b), (2) (de), (dm) and (ds) and (8), eff. 12-28-05; CR 06-001: am. (1) and (2)
(d), cr. (1) (a) and (b), (2) (de), (dm) and (ds) and (8), Register June 2006
No. 606, eff. 7-1-06; CR 10-095: am. (2) (intro.), (a) to (de), (dm) (intro.),
1., (ds) (intro.), 1., (e), (3) (intro.), (b), (4) (c), (d), (8) (a), (b)
(intro.), 1., (c) (intro.), 1., r. and recr. (6) Register November 2010 No.
659, eff. 12-1-10.
Amended by, CR
19-141: am. (3), (4) (c), (e), (5), (6) (a), (b), (7)
Register
September 2020 No. 777, eff.
10/1/2020
Amended by, correction made under s.
13.92(4) (b),
Stats.,
Register
October 2021 No. 790, eff.
11/1/2021
Amended
by, CR 21-085: am. (2) (intro.) Register August 2022 No. 800, eff. 9-1-22;
correction in (1) (a) made under s.
13.92 (4) (b)
7, Stats.,
Register
August 2022 No. 800, eff.
9/1/2022
Amended by, correction in (2) (dm) 1. (Note),
(e) (Note), (6) (c) 1. (Note), (8) (b) 1. (Note) made under s.
13.92 (4) (b),
Stats.,
Register
December 2024 No. 828, eff.
12/1/2024
The requirement to file Wisconsin wage statements or
information returns electronically for persons required to file 10 or more wage
statements or 10 or more of any one type of information return with the
department is effective January 1, 2018, as a result of the amendment of s.
71.80 (20),
Stats., by 2017 Wis. Act 59.
The requirement of payers to report lottery prize winnings
and pari-mutuel wager winnings to the department is effective with winnings
received by a payee on or after August 12, 1993, as a result of the creation of
s. 71.67 (4) (c) and (5)
(d), Stats., by 1993 Wis. Act 16.
Section Tax 2.04 interprets ss.
71.26 (3) (e),
71.63 (3m),
71.65 (2),
71.67 (4) and
(5),
71.68,
71.70,
71.71 (2),
71.72,
71.738 (2m),
71.74 (4) and
71.80 (20),
Stats.
