Wisconsin Payroll Tax Reporting and Information Returns
Employers in Wisconsin must comply with these state rules relating to payroll tax reporting and filing information returns.
Statements to Employees: Federal Form W-2 by January 31, or on date of last payment of wages
Information Returns: Form 9b or federal Form 1099 for each individual who is paid $600 or more during the year and such payments are not subject to withholding, or federal Form 1099-R for payments subject to state income tax withholding, both due January 31. The requirement to submit information returns to the Wisconsin Department of Revenue is automatically waived for Forms W-2 and 1099 (other than Forms 1099-MISC reporting rent or royalty payments) that 1) have no Wisconsin withholding and 2) are submitted to the Social Security Administration or IRS.