W-2 Preparation Guidance for Employers Engaged In Business In Wisconsin

This article illustrates the amounts reportable to Wisconsin on a Form W-2. The examples in this article are not intended to provide reporting guidance for other states.

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.¬†This includes:

Reciprocity agreements with other states affect W-2 preparation.  Wisconsin has reciprocity agreements with Illinois, Indiana, Kentucky and Michigan.

Resources:

Examples:

  1. A Wisconsin resident earns $50,000, working for the same employer, 50% of the time in Wisconsin and 50% of the time in Iowa.
Box 15 State Employer's state ID Number Box 16 State wages
WI XXX-XXXXXXXXXX-XX $50,000
IA XXXXXXX $25,000

Notes:

  1. A Wisconsin resident earns $50,000 for services performed in Iowa.
Box 15 State Employer's state ID Number Box 16 State wages
WI XXX-XXXXXXXXXX-XX $50,000
IA XXXXXXX $50,000

Notes:

  1. A nonresident (resident of Iowa) earns $50,000 for services performed in Wisconsin.
Box 15 State Employer state ID Number Box 16 State wages
WI XXX-XXXXXXXXXX-XX $50,000
IA XXXXXXX $50,000

Note: Nonresident wages exceeding $2,000, for services performed in Wisconsin, are reported to Wisconsin.


  1. A nonresident (resident of Illinois) earns $50,000 for services performed in Wisconsin.
Box 15 State Employer's state ID Number Box 16 State wages
WI XXX-XXXXXXXXXX-XX $0
IL XXXXXXX $50,000

Notes:

  1. An Illinois resident earns $10,000 for services performed in Illinois from January through March. The individual transfers to his employer's Wisconsin office, becomes a Wisconsin resident, and earns $40,000 for services performed in Wisconsin from April through December.
Box 15 State Employer's state ID Number Box 16 State wages
WI XXX-XXXXXXXXXX-XX $40,000
IL XXXXXXX $10,000

Note: For Wisconsin purposes, the individual will file a part-year income tax return, Form 1NPR, reporting wages earned for services performed in Wisconsin.

  1. A Wisconsin resident earns $30,000 for services performed in Iowa from January through June. The individual moves to Iowa, becomes an Iowa resident and earns $35,000 from July through December.
Box 15 State Employer's state ID Number Box 16 State wages
WI XXX-XXXXXXXXXX-XX $30,000
IA XXXXXXX $65,000

Notes:

  1. A Wisconsin resident earns $30,000 for services performed in Illinois from January through June. The individual moves to Illinois, becomes an Illinois resident and earns $35,000 for services performed in Illinois from July through December.
Box 15 State Employer's state ID Number Box 16 State wages
WI XXX-XXXXXXXXXX-XX $30,000
IL XXXXXXX $35,000

Notes:

  1. An Illinois resident earns $20,000 for services performed in Illinois from January through March. The individual moves to Wisconsin and becomes a Wisconsin resident. The individual continues to work in Illinois and earns $40,000 for services performed in Illinois from April through December.
Box 15 State Employer's state ID Number Box 16 State wages
WI XXX-XXXXXXXXXX-XX $40,000
IL XXXXXXX $20,000

Notes:

Last updated January 24, 2014