Wisconsin - 1099 State Filing Requirements
3.8k views |Last modified 9/9/2024 6:30:27 AM EST | Added by TaxBandits Team

The State of Wisconsin mandates filing  Form 1099 with the state agency under the following conditions.

Requirements

The Wisconsin Department of Revenue requires filing 1099 Forms to report payments made to Wisconsin residents and non-residents.

• If state tax is withheld, you must file the 1099 Forms directly with Wisconsin.
• If there is no state tax withholding, the IRS will automatically forward your federal 1099 Forms to the state agency, as Wisconsin participates in the CF/SF program.

Required 1099 Forms

Wisconsin  requires the filing of the following 1099 forms: 

• 1099-NEC
• 1099-MISC
• 1099-K
• 1099-INT
• 1099-DIV
• 1099-R
• W-2G

Threshold
Wisconsin does not have a specific payment threshold for reporting Form 1099. The state's reporting requirements follow federal guidelines.

Additional Requirements

The Wisconsin Department of Revenue requires payers who made payments with Wisconsin tax withheld or who have an active Wisconsin withholding account number to file Form WT-7 (Employer’s Annual Reconciliation) in addition to the 1099 Forms.

Note: TaxBandits do not support filing Reconciliation "Form WT-7" with the state. The payer is responsible for filing these reconciliation forms before the deadline.

Due Date

• The filing deadline for Form 1099 is January 31.

Note: If this due date falls on a weekend or a federal holiday, the deadline is extended to the next business day.

For more information about Wisconsin’s 1099 filing requirements, click here.