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wisconsin-filing

Filing Requirement

Wisconsin State Requires the following Forms:

Form 1099-MISC

Miscellaneous Information

Wisconsin requires rent and royalty payments of $600 or more to be reported. Since the federal Form 1099-MISC threshold is $2,000 for 2026 rental payments, a Wisconsin Form 9b may be required if a Wisconsin rent payment is between $600 and $1,999, even when no federal form is required. File the form, regardless of amount, if Wisconsin income tax was withheld.

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Form 1099-NEC

Nonemployee compensation

Nonemployee payments of $600 or more, including payments to nonresidents for services performed in Wisconsin, have to be reported on 1099-NEC. When Wisconsin tax is withheld, the form has to be filed regardless of the amount. Form 9b may apply to payments between $600 and $1,999, even if there was no federal form.

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Form 1099-K

Payment Card and Third-Party Network Transactions

Wisconsin requires Form 1099-K to be filed directly with the Department of Revenue if Wisconsin income tax was withheld, regardless of the payment amount. There is currently no guidance for a separate state transaction threshold if no Wisconsin tax was withheld

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Form 1099-B

Broker and Barter Exchange Transactions

File this form directly with Wisconsin DOR when state income tax is withheld, regardless of the payment amount. If there is no withholding, use the applicable federal and Combined Federal/State Filing workflow.

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Form 1099-R

Retirement and Annuity Distributions

Wisconsin requires covered retirement, pension, annuity, IRA, profit-sharing, disability, and similar distributions of $600 or more paid to Wisconsin residents to be reported. Qualified-plan distributions to nonresidents are excluded from this. For withheld state tax, file regardless of the amount.

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Form 1099-G

Certain Government Payments

File Form 1099-G directly with the Wisconsin DOR if Wisconsin income tax was withheld, regardless of the payment amount. Do not file if no Wisconsin tax is withheld.

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Form 1099-INT

Interest Income

File Form 1099-INT directly with the Wisconsin DOR if any Wisconsin income tax was withheld. Do not use this form if there was no Wisconsin withholding.

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Form W-2G

Certain Gambling Winnings

Wisconsin requires reporting of lottery prizes of $2,000 or more from the Wisconsin Lottery or a multijurisdictional lottery when the ticket was purchased from a Wisconsin retailer. Pari-mutuel winnings of more than $1,000 paid by a Wisconsin-licensed track must also be reported. File regardless of threshold if Wisconsin tax was withheld.

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Form W-2

Wage and Tax Statement

Wisconsin requires all wages, tips, and other compensation paid to Wisconsin residents and to nonresidents for services performed in Wisconsin, to be reported, regardless of minimum reporting threshold.

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2026 TY Deadlines for Filing Wisconsin Information Returns

Wisconsin W-2 and information-return filing deadline February 1, 2027 (January 31, 2027, falls on a Sunday)
Wisconsin recipient-statement deadline February 1, 2027 (January 31, 2027, falls on a Sunday). Wisconsin does not provide recipient copy distribution extension
Wisconsin Form WT-7 deadline February 1, 2027, if Wisconsin income tax was withheld. If the business closes before year-end, file WT-7 within 30 days

The February 1, 2027, deadlines apply to Wisconsin Forms W-2, W-2G, required Forms 1099, Form 9b, and WT-7. The original deadline, January 31, 2027, falls on Sunday, the deadline is automatically moved to the next business day.

There is a 30-day Wisconsin filing extension available for WT-7, W-2s, and/or 1099s, if filed by the original due date, and a reasonable cause is provided. The extension is not automatic. There is no extension for W-2G and recipient-statement deadlines.

File Wisconsin 1099 and W-2 forms faster, securely, and with confidence using Tax1099.

Manage data import, validation, recipient distribution, corrections, and eFiling of Wisconsin information returns from a single platform.

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Wisconsin State Filing Scenario for the following Forms:

Form CF/SF Participation Direct State Filing / Pricing
1099-MISC Yes, when filed through CF/SF and no Wisconsin tax is withheld. File when Wisconsin tax is withheld or when Wisconsin requires a state-only Form 9b/1099 filing.
Electronic Filing
Pricing: $0.99 per form
1099-NEC Yes, when filed through CF/SF and no Wisconsin tax is withheld. File when Wisconsin tax is withheld or when Wisconsin requires a state-only Form 9b/1099 filing.
Electronic Filing
Pricing: $0.99 per supported form
1099-K Federal/CFSF workflow is supported when applicable. File directly when Wisconsin tax is withheld.
Electronic Filing
Pricing: $0.99 per form
1099-B Federal/CFSF workflow is supported when applicable. File directly when Wisconsin tax is withheld.
Electronic Filing
Pricing: $0.99 per form
1099-R Yes, when filed through CFSF and no Wisconsin tax is withheld. File directly when Wisconsin tax is withheld or for a Wisconsin-only return.
Electronic Filing
Pricing: $0.99 per form
1099-G Federal/CFSF workflow is supported when applicable. File directly when Wisconsin tax is withheld.
Electronic Filing
Pricing: $0.99 per form
1099-INT Yes, when filed through CFSF and no Wisconsin tax is withheld. File directly only when Wisconsin tax is withheld.
Electronic Filing
Pricing: $0.99 per form
W-2G Not eligible File directly to report Wisconsin Lottery prizes of $2,000+, pari-mutuel winnings over $1,000 from a Wisconsin-licensed track, or any withheld amount.
Electronic Filing
Pricing: $0.99 per form
W-2 Not eligible Mandatory filing for reportable wages.
Electronic Filing
Pricing: $0.99 per form

Wisconsin participates in the IRS Combined Federal/State Filing Program. So, a filer generally does not need to send a Form 1099 separately to the Wisconsin Department of Revenue.

Exception: CF/SF does not replace direct state filing of any Form 1099 that reports Wisconsin income tax withheld directly with Wisconsin. Include the withholding on Form WT-7.

Wisconsin requires electronic filing when a filer submits 10 or more Forms W-2 or 10 or more of any one information-return type, not an aggregate of all types. Filers below the applicable 10-return threshold are encouraged to e-file.

Filers can submit Wisconsin-supported information returns electronically using IRS-compliant file formats accepted by the Wisconsin Department of Revenue. Wisconsin also accepts filings through My Tax Account and EFW2 for applicable forms. Do not send federal or state transmittal Form 1096.

Paper filers should send no more than one statement per page and mail the forms to: Wisconsin Department of Revenue, PO Box 8920, Madison, WI 53708-8920.

For information returns (covered by Publication 1099, not Wisconsin direct-state filing or SSA W-2 filing) that will be filed in 2027, IRIS will become the only IRS intake system, replacing the FIRE system. Do not confuse the federal IRIS transition with Wisconsin’s separate direct-state submission specifications.

Additional Filing Requirements: Wisconsin Form WT-7

File Form WT-7 when Wisconsin income tax was withheld from wages or payments reported on state wage statements or information returns. This form is used to reconcile the annual Wisconsin withholding total.

Pricing for Tax1099 Form WT-7 filing: $4.99 per form

State Filing Corrections Pricing

Type of correction Filing method Pricing
1099 corrections Electronic $0.99 per form
Form W-2C Electronic $0.99 per form

Submit a corrected Wisconsin wage statement or information return if the changes affect Form WT-7. When the corrected forms change the amount of Wisconsin tax withheld, file an amended WT-7.

The same electronic filing threshold applies to corrections as well. 10 or more W-2Cs or 10 or more of any one type of corrected information return must be filed electronically.

A late, incorrect, incomplete, or improperly paper-filed return may be subject to a $10 Wisconsin penalty for each violation. Though this penalty does not apply to Form W-2G.

OBBBA update

OBBBA State Conformity: Wisconsin Keeps the $600 Reporting Threshold

OBBBA increased the reporting threshold for certain 2026 payments from $600 to $2,000, including rental payment and nonemployee service payments reported on Form 1099-MISC and 1099-NEC. However, Wisconsin does not conform to this threshold. The state continues to apply the $600 threshold to applicable Wisconsin information returns.

This means rental payments and nonemployee service payments of $600 through $1,999 may require Wisconsin reporting even if there is no federal Form 1099-MISC or Form 1099-NEC filing required. Reportable payments like royalty and retirement distributions are unaffected since the federal threshold still remains $10.

Use Wisconsin Form 9b when there are reportable payments, but there is no applicable federal form.

The Federal Form 1099-K threshold for third-party settlement organizations has also increased to $20,000+ and more than 200 transactions.

Wisconsin’s direct-filing rule requires Form 1099-K when Wisconsin tax was withheld, regardless of the amount.

A payment is reportable to Wisconsin DOR if the payment was made to Wisconsin residents regardless of where the services were done. Payments to nonresidents for services performed in Wisconsin are also reportable. Rent or royalty payments to nonresidents are reportable if the property is located in Wisconsin. Any Wisconsin tax withholding creates a filing requirement, regardless of the threshold.

No. Wisconsin continues to use a $600 threshold for certain state information returns. A payment of $600-to-$1,999 may require Wisconsin reporting even if there is no federal Form 1099-MISC or 1099-NEC.

There is no separate Wisconsin filing required for an eligible Form 1099 that has been correctly transmitted through the IRS Combined Federal/State Filing Program. However, any Form 1099 reporting Wisconsin income tax withheld must be filed directly with Wisconsin by February 1, 2027, along with Form WT-7. A Wisconsin-only report may also require direct filing.

The Wisconsin filing deadline is on Monday, February 1, 2027. The same filing date applies to Wisconsin W-2s, W-2Gs, information returns, recipient statements, and WT-7 when withholding occurred.

File electronically when submitting 10 or more Forms W-2 or 10 or more of any one type of information return. Filers filing below this applicable threshold are encouraged to e-file. Current direct methods include My Tax Account entry for supported forms, authorized e-filing software like Tax1099 that supports Wisconsin state filing, EFW2, and other accepted information return formats.

Form WT-7 is required only when Wisconsin income tax is withheld. It reconciles withholding reported on the Wisconsin wage and information return. You can send a corrected W-2c or 1099 statements when the correction affects WT-7, and an amended WT-7 if the Wisconsin withholding total changes.

Yes. Tax1099 supports preparation and e-filing workflows for applicable federal and Wisconsin Forms 1099, W-2, W-2G, WT-7, and supported corrections, including CF/SF and direct-to-state filing scenarios.

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