General Questions
Technical Questions Withholding Tax

  1. Who is required to withhold Wisconsin income taxes?
  2. Do I need to register to withhold Wisconsin income tax?
  3. How do I apply for a Wisconsin withholding tax number?
  4. Am I required to file a Form WT-6, Wisconsin Withholding Tax Deposit Report?
  5. What is the filing deadline?
  6. Are extensions to file available?
  7. How do I file Form WT-7, Employer's Annual Reconciliation of Wisconsin Income Tax Withheld from Wages?
  8. Where do I send my Forms W-2, after filing my Form WT-7?
  9. Where do I send other types of information returns, such as Forms 1099 and 9b?
  10. How do I notify the department, if I change my business location or mailing address?
  11. Should I notify the department if I close my business?
  12. What records should I keep for Wisconsin tax purposes, and how long should I keep them?
  13. Can I claim exemption from Wisconsin withholding tax if claiming the Wisconsin working families credit?

  1. Who is required to withhold Wisconsin income taxes?

    Every employer who meets both requirements "a" and "b" below is required to withhold Wisconsin income taxes:

    a. Pays wages to:

    • A Wisconsin resident(regardless of where the services were performed), or
    • A nonresident (persons domiciled outside of Wisconsin) for services performed in Wisconsin, unless:
    • Employer is an interstate rail or motor carrier, subject to the jurisdiction of the Federal Interstate Commerce Commission and the employee regularly performs duties in two or more states.
    • Payment is for retirement, pension, or profit sharing benefits received after retirement.
    • Employee is a resident of a state with which Wisconsin has a reciprocity agreement.
      • Wisconsin currently has reciprocity agreements with Illinois, Indiana, Kentucky, and Michigan.
      • If you employ residents of those states, you are not required to withhold Wisconsin income taxes from wages paid to such employees.
      • Written verification is required to relieve the employer from withholding Wisconsin income taxes from such employee's wages (Form W-220).
    • Employee is a resident of a state that does not have a reciprocity agreement with Wisconsin, and either:
      • The employer is an interstate air carrier subject to the jurisdiction of the Federal Interstate Commerce Commission and the employee earns 50 percent or less of his or her compensation in Wisconsin, or
      • The employer can reasonably expect the annual Wisconsin earnings to be less than $1,500.

    b. The employer meets any of the following:

    • Is engaged in business in Wisconsin
    • Is licensed to do business in Wisconsin
    • Transacts business in Wisconsin
    • Is organized under Wisconsin law
    • Is primarily engaged in business outside of Wisconsin and is licensed to do business in Wisconsin or transacts business in Wisconsin

  2. Do I need to register to withhold Wisconsin income tax?

    Every employer who is required to withhold Wisconsin income tax must register with the Wisconsin Department of Revenue for a Wisconsin withholding account number.

    However, you do not need a Wisconsin withholding account number if you:

    • Pay wages that are exempt from Wisconsin withholding (i.e., agricultural, domestic) and
    • Have no Wisconsin withholding to report (required or voluntary) from wages or other payments made.
  3. How do I apply for a Wisconsin withholding tax number?

    Complete one of the following:

    The initial application fee is $20. The registration is valid for two years. At the end of that period you will need to pay a $10 renewal fee. We will send a renewal bill and registration certificate at the time of renewal.

  4. Am I required to file a Form WT-6, Wisconsin Withholding Tax Deposit Report?

    Quarterly, monthly, and semi-monthly filers with an active Wisconsin withholding account must file an electronic deposit report even if no tax is withheld during the period covered. Electronic filing options include:

    For more information, see Wisconsin Publication W-166, Wisconsin Employer's Withholding Tax Guide.

  5. What is the filing deadline?
      Annual Reconciliation (WT-7), Wage Statements and
      Information Returns with Wisconsin withholding
    (e.g., Forms W-2, W2-G, 1099-R)

    Filing Status Filing Deadline
    All filers
    • January 31 (The last day of the month following the calendar year.)
    • If the withholding account is closed before December 31, you must file within 30 days of the account cease date.
      Wisconsin Withholding Deposit Report (WT-6)

    Filing Status Filing Deadline
    Annual filers
    • Do not complete a WT-6. Report your withholding on a WT-7.
    Monthly or quarterly filers
    • Due on or before the last day of the month following the monthly or quarterly withholding period.
    Semi-monthly filers
    • When the employee pay date is on or between the first and the 15th of the month, the amount of Wisconsin income tax you withheld from the wages paid is due on or before the last day of the month.
    • When the employee pay date is on or between the 16th of the month and the last day of the month, the amount of Wisconsin income tax you withheld from the wages paid is due on or before the 15th of the following month.

      Example: Your employee is paid December 16. You report withholding on the deposit report for period ending December 31. This deposit report is due January 15.
      Note: You must initiate ACH debit payments made in My Tax Account by 4:00 p.m. central standard time of the due
      date for the payments to be considered on time.

  6. Are extensions to file available?

    Yes. We may grant a one-month extension to file the deposit report (WT-6), the annual reconciliation (WT-7), and wage and tax statements (Forms W-2). Extension requests must be received by the original due date of the deposit report or return. To request an extension, do one of the following:

    • Complete the Request Extension to File in My Tax Account
    • Email DORRegistration@revenue.wi.gov
    • Write to Wisconsin Department of Revenue, P.O. Box 8902, Madison, WI 53708-8902

    Note: We cannot extend the date for giving wage statements to employees.

  7. How do I file Form WT-7, Employer's Annual Reconciliation of Wisconsin Income Tax Withheld From Wages?

    Electronic filing options include:

  8. Where do I send my Forms W-2, after filing my Form WT-7?
    • Employers or organizations with 50 or more withholding statements are required to file Forms W-2 electronically using one of the methods below.
      • Create a PDF file on the Social Security Administration's website and then transmit the PDF file through DOR's website. For step by step instructions, click here.
      • Use My Tax Account to submit W-2 information at the same time as filing the Annual Reconciliation (Form WT-7). You will need to use another method to meet federal W-2 reporting requirements.
      • Submit an EFW2 text file through DOR's website.

        A confirmation number will be issued upon completion.

        Note - For wage and information returns filed in 2014, with no Wisconsin withholding, the department is offering an automatic waiver from electronic filing. Employers who normally must file electronically, but are unable to do so, may send wage and information returns (with no Wisconsin withholding) to the department with Form WT2. Completing Form EFT‑102 is not necessary.
    • Employers or organizations with less than 50 withholding statements, are encouraged to file Forms W-2 using one of the methods above. Otherwise, do all of the following:
      • Complete Form WT2 (Paper W2 Transmittal Sheet)
      • Attach Form WT2 to the W-2 wage statements
      • Mail to the address indicated at the bottom of the Form WT2

        We cannot confirm receipt of Forms W-2 using this method. Instead, use one of the electronic filing methods above to receive a confirmation number from the Wisconsin Department of Revenue.
  9. Where do I send other types of information returns, such as Forms 1099 and 9b?

    For the most current information, refer to Publication 117, Guide to Wisconsin Wage Statements and Information Returns.

  10. How do I notify the department, if I change my business location or mailing address?

    To change a mailing address:

    • Click on the address link in My Tax Account
    • Update address
    • Click on Submit

    To change your business location (if you are not registered to use My Tax Account):


  11. Should I notify the department if I close my business?

    Yes. You must notify us when you:

    • Close your business,
    • No longer have a withholding liability, or
    • Need a new Wisconsin withholding number as the result of a change in business entity.

    You must notify the department of the last date of withholding using one of the following methods:

    Note: The account will be closed based on the information provided.

    Important: When the withholding account is closed before December 31, Forms WT-7 and W-2 are due within 30 days of the account cease date.

  12. What records should I keep for Wisconsin tax purposes, and how long should I keep them?

    You must keep your tax records until the statute of limitation expires for changing the withholding tax returns. Usually this is four years from the due date of the return or the date filed, whichever is later.

  13. Can I claim exemption from Wisconsin withholding tax if claiming the Wisconsin working families credit?

    A 2014 working families tax credit eliminates Wisconsin income tax for single persons with income under $10,000 and married couples under $19,000. Persons who qualify for the working families tax credit may elect to be exempt from Wisconsin withholding.

    To determine if you qualify for the credit:

    To claim exemption from Wisconsin withholding:

    • You must qualify for the credit.
    • You must complete a certificate of exemption (Form WT-4B) and give it to your employer.

    Note: Your employer will discontinue withholding Wisconsin income tax from wages paid to you during 2014.

FOR MORE INFORMATION PLEASE CONTACT:

WISCONSIN DEPARTMENT OF REVENUE
Customer Service Bureau
P.O. Box 8949
Madison, WI 53708-8949
Phone: (608) 266-2776
Fax: (608) 267-1030
Email Additional Questions

Last updated January 3, 2014