Wisconsin 1099 Filing Requirements
The State of Wisconsin Mandates
1099 Filing!
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Wisconsin State Filing
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Wisconsin 1099 Reporting Requirements
The State of Wisconsin mandates filing filing Form 1099 with the state agency under the following conditions:
| Scenario | If there is any Wisconsin State Tax Withholding | If there is no Wisconsin State Tax Withholding |
|---|---|---|
| Payments Threshold | Follows Federal Threshold* | |
| Due Date | January 31, 2025 | |
| Filing Method | Direct State Filing | CF/SF |
| Additional Forms | Form WT-7 - Employers Annual Reconciliation | Not Required |
*The federal threshold varies based on the 1099 form types. Learn more about the federal thresholds for each
1099 form.
The state requires Form 1099-MISC, 1099-NEC, and 1099-R as appropriate, instead of Wisconsin Form 9b if you are required to file the federal Form with the Internal Revenue Service (IRS).
The State of Wisconsin requires the following Forms:
- Form 1099 (1099-NEC, 1099-MISC, 1099-K, 1099-INT, 1099-R, 1099-DIV, and W-2G)
- Form W-2 - Wages and Tax Statement. Learn more about Wisconsin W-2 State Filing Requirements.
TaxBandits supports Form 1099 and W-2 filing with both the Federal and State.
Frequently Asked Questions
Does Wisconsin require 1099 filing?
Yes, the Wisconsin Department of Revenue mandates the filing of 1099 Forms to report the payments made to Wisconsin residents and non-residents.
- If there is any state tax withholding, you must file 1099 Forms directly with the state.
- If there is no state tax withholding, the IRS will automatically forward your federal 1099 forms to the state agency since Wisconsin is part of the CF/SF program.
Note: The state of Wisconsin requires the Federal Form 1099-MISC, 1099-NEC, and 1099-R as appropriate, instead of Wisconsin Form 9b if you are required to complete the federal filing with the IRS.
What is Form 9b?
Form 9b (Miscellaneous Income) is a tax form the Wisconsin Department of Revenue requires. It is used by individuals, fiduciaries, partnerships, limited liability companies, and corporations in Wisconsin that pay individuals for rent, royalties, or specific nonwage compensation.
The due date for filing Form 9b with the Department of Revenue and furnishing a copy to the recipient is January 31, 2025.
Is there a payment threshold for Form 1099 with Wisconsin?
There is no specific threshold for reporting 1099s with the state of Wisconsin. Instead, the 1099 reporting thresholds for Wisconsin align with the federal guidelines. The payer should file the respective Form 1099 based on the applicable federal threshold.
| Forms | Threshold |
|---|---|
| Form 1099-NEC | $600 |
| Form 1099-MISC | $600 |
| Form 1099-K | $5000 |
| Form 1099-INT |
|
| Form 1099-DIV |
|
| Form 1099-R | $10 |
| Form 1099-OID | $10 |
Note: The state of Wisconsin requires Form W-2G to be filed if:
- $2,000 or more is received as a prize from the Wisconsin Lottery or a multijurisdictional lottery if the winning ticket was purchased from a Wisconsin retailer.
- $1,000 or more in pari-mutuel wager winnings paid by a Wisconsin-licensed track.
What types of 1099 forms does Wisconsin require?
Does Wisconsin require the filing of Form 1099-NEC?
Yes. The State of Wisconsin requires payers to file Form 1099-NEC
- If the non-employee compensation is made to the residents of Wisconsin, regardless of the place of services.
- If non-employee compensation is made to the non-residents for services performed in Wisconsin.
Does Wisconsin require any additional forms to be submitted when filing
1099 forms?
Yes! The Wisconsin Department of Revenue requires a payer who made payments from which Wisconsin tax was withheld or has an active Wisconsin withholding Account Number to file an additional Form WT-7 ( Employers Annual Reconciliation).
When you efile 1099 with TaxBandits, you must take care of your Reconciliation Form WT-7.
What is Form WT-7?
Form WT-7 is an Annual Reconciliation Form that the payers are required to report Wisconsin taxes they withheld from the payments they made (e.g., wages, bonuses, commissions, pensions) or have an active Wisconsin withholding account number.
Employers filing withholding deposit reports (WT-6s) quarterly, monthly, or semi-monthly cannot submit an annual reconciliation of Wisconsin tax withheld (WT-7) until all withholding deposit reports have been filed.
When is Wisconsin 1099 due?
The deadline to file Form 1099 with the Wisconsin Department of Revenue is January 31. If the due date falls on a weekend or federal holiday, the next weekday is the deadline.
For the 2024 tax year, the deadline for filing a 1099 with Wisconsin is January 31, 2025.
What are the requirements for filing 1099 electronically with Wisconsin?
The state of Wisconsin requires the payers who file 10 or more 1099 Forms to file electronically. Also, the state encourages the payers who file lessers forms to choose e-filing for better processing.
What are the penalties for late filing of 1099s with Wisconsin?
For the failure to file 1099 Forms by the due date, filing an incorrect or incomplete return is subject to a penalty of $10. The Wisconsin Department of Revenue may waive the penalty if the breach is justified with a reasonable cause rather than willful neglect.
Where do I mail 1099 forms when filing with the State of Wisconsin?
If you want to file paper copies of Form 1099 with the State of Wisconsin, send it to the following mailing address.
1099 Form Mailing Address:
PO Box 8920 Madison,
WI 53708-8920
WT-7 Form Mailing Address:
PO Box 8981,
Madison, WI 53708-8981
For more information, please visit the State website: https://www.revenue.wi.gov
