Wage And Information Return Reporting Requirements Changed

Beginning in January 2014, employers and other persons who make payments that must be reported on federal Forms W-2, 1099-R or 1099-MISC must also submit these forms to the department regardless of whether Wisconsin tax has been withheld.

Previously, the department waived this reporting requirement if there was no Wisconsin tax withheld and Forms W-2, 1099-MISC, 1099-R were sent to the IRS/SSA.

Payers who did not withhold income tax during the year are not required to register for a Wisconsin withholding number to submit wage and information returns. Specific reporting information will be provided in Publication 117, Guide to Wisconsin Wage Statements and Information Returns, later this month.

Last updated November 11, 2013