Does Wisconsin require state 1099 tax filing?
Yes, Wisconsin requires 1099-NEC, 1099-MISC, and 1099-R forms to be filed with the Wisconsin Department of Revenue.
Which forms does Wisconsin require?
In addition to Forms 1099, Wisconsin requires Form WT-7, Employer’s Annual Reconciliation of Wisconsin Income Tax Withheld to be filed directly with the state.
How must Forms 1099 be filed with Wisconsin?
Wisconsin accepts both paper filing and e-filing. However, if filing 10 or more forms 1099, then filing electronically is required.
Does Wisconsin participate in Combined Federal/State Filing?
Yes, Wisconsin participates in Combined Federal/State Filing. If you utilize CF/SF when filing your 1099s, the IRS will forward the information to the South Carolina Department of Revenue and you will not have to do so yourself.
However, if you are reporting Wisconsin income tax withholding, you are required to submit your 1099s directly with the Wisconsin Department of Revenue. You may also be required to submit state reconciliation form, Form WT-7, with your filing.
What are the deadlines for Wisconsin 1099 Reporting?
Traditionally, the filing deadlines for Wisconsin are as follows:
- Form WT-7 – January 31st
- Forms 1099 – January 31st
If these deadlines fall on a weekend or legal holiday, then the due date is typically the following business day.
What are the 1099 penalties for Wisconsin?
The 1099 penalties for Wisconsin are as follows:
- Late filing/payment: Penalty of $50.
- Filing incorrect or incomplete returns: Penalty of $10 per violation.
- Fail to file or refuse to file (negligence): Penalty of 5% of unpaid tax per month, not to exceed 25% of tax due.
- Interest is 18% per year on taxes that are not paid. If an extension is granted, interest is 1% per month.
See the Wisconsin Withholding Tax Guide PDF for more information.
What is the responsible state agency?
Wisconsin Department of Revenue
2135 Rimrock Road
Madison, WI 53713
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