Tax 2.03(3)(b)3.a.
a. Unusual circumstances that may prevent the person from filing electronically.
Tax 2.03 Note
Example: The person does not have access to a computer that is connected to the Internet.
Tax 2.03(3)(c)
(c) If the return is a combined return, an officer of the designated agent corporation shall sign the combined return. Signing a return includes the process of electronically signing the return. See ss.
Tax 2.03,
2.60, and
2.67 for additional rules relating to combined returns.
Tax 2.03 History
History: 1-2-56; am.
Register, September, 1964, No. 105, eff. 10-1-64; am.
Register, March, 1966, No. 123, eff. 4-1-66, am.
Register, February, 1975, No. 230, eff. 3-1-75; am.
Register, September, 1977, No. 261, eff. 10-1-77; am.
Register, September, 1983, No. 333, eff. 10-1-82; am. (1) (a), (c) and (d), renum. (1) (f) to (j) and (2) to be (1) (g) to (k) and (3) and am. (1) (h) and (k) and (3), cr. (1) (f), (L) to (p) and (2),
Register, July, 1987, No. 379, eff. 8-1-87; r. and recr. (1), am. (3),
Register, June, 1990, No. 414, eff. 7-1-90; r. and recr.,
Register, May, 1995, No. 473, eff. 6-1-95;
CR 02-033: r. (1) (j), renum. (1) (k) to (x) to be (1) (j) to (w), am. (1) (n), (o) and (s) and (4), cr. (1) (x)
Register October 2002 No. 562, eff. 11-1-02; correction in (1) (intro.) made under s. 13.93 (2m) (b) 7., Stats.,
Register June 2006 No. 606;
CR 10-095: r. and recr. (1), (3), r. (4)
Register November 2010 No. 659, eff. 12-1-10.
Tax 2.04
Tax 2.04
Information returns and wage statements. Tax 2.04(1)(b)
(b) “Person" means an individual, trust, estate, partnership, limited liability company, association or corporation.
Tax 2.04(2)
(2)
Compensation for services. Under ss.
71.65 (2),
71.71 (2),
71.715 (2),
71.72 and
71.80 (20), Stats., all persons carrying on activities within this state, whether taxable or not under ch.
71, Stats., are required to file with the department, on federal form W-2 or 1099-R, or on Wisconsin form 9b or other forms approved by the department, a statement of certain payments made within the preceding calendar year. As provided in sub.
(6), the department may require such statement be filed electronically. For individuals who are residents of Wisconsin, the statement shall set forth the salaries, wages, bonuses, commissions, annuities, pensions, retirement pay, fees, or other remuneration paid for services whether subject to withholding or not. For individuals who are nonresidents, the statement shall include all payments for the performance of personal services in Wisconsin, whether subject to withholding or not, except retirement plan distributions identified in s.
Tax 3.085 as being exempt from Wisconsin income tax. A copy of federal form 1099 may be filed in lieu of Wisconsin form 9b. The following shall also apply with respect to compensation for services:
Tax 2.04(2)(a)
(a) All payments which are wages within the definition under s.
71.63 (6), Stats., regardless of amount, shall be reported on federal form W-2. As provided in sub.
(6), the department may require such form be filed electronically.
Tax 2.04(2)(b)
(b) All payments which are not wages within the definition under s.
71.63 (6), Stats., but from which Wisconsin income tax has been withheld, shall be reported on federal form W-2 or 1099-R, as appropriate. As provided in sub.
(6), the department may require such form be filed electronically.
Tax 2.04(2)(c)
(c) Payments of $600 or more which are not wages within the definition under s.
71.63 (6), Stats., and from which no Wisconsin income tax has been withheld, shall be reported on Wisconsin form 9b or federal form 1099. As provided in sub.
(6), the department may require such form be filed electronically. However, if the payment was to an employee for whom a form W-2 is required under par.
(a) or
(b), the payment, regardless of amount, shall be included on form W-2.
Tax 2.04(2)(d)
(d) All statements required shall be filed with the department by January 31. Form WT-7, “Employer's Annual Reconciliation of Wisconsin Income Tax Withheld From Wages," shall accompany the statements submitted, if the employer is required to be registered to withhold Wisconsin income taxes from employees' wages.
Tax 2.04 Note
Note: Forms W-2, 1099-R, 9b, and 1099 that are not required to be filed electronically may be delivered in person to the Department of Revenue at 2135 Rimrock Road, Madison, Wisconsin or mailed to the department. Forms filed on paper may be mailed to Wisconsin Department of Revenue, PO Box 8920, Madison, WI 53708-8920.
Tax 2.04(2)(de)
(de) The department may require Form WT-7 be filed electronically. The department shall provide notification at least 90 days prior to the due date of the first Form WT-7 required to be filed electronically of the requirement to file electronically.
Tax 2.04(2)(dm)
(dm) The secretary of revenue may waive the requirement for a person to file Form WT-7 electronically when the secretary determines that the requirement causes an undue hardship, if the person does all of the following:
Tax 2.04(2)(dm)1.
1. Requests the waiver in writing using Form EFT-102, Electronic Filing or Electronic Payment Waiver Request.
Tax 2.04(2)(ds)
(ds) In determining whether the electronic filing requirement causes an undue hardship, the secretary of revenue may consider the following factors:
Tax 2.04(2)(ds)1.
1. Unusual circumstances that may prevent the person from filing electronically.
Tax 2.04 Note
Example: The person does not have access to a computer that is connected to the Internet.
Tax 2.04(2)(e)
(e) Sections
71.65 (5) and
71.73 (2), Stats., permit a thirty-day extension of time to file the statements described in this subsection. A written request may be mailed or faxed to the department and to be effective shall be postmarked or faxed on or before the due date of the statements.
Tax 2.04 Note
Note: Written requests for extensions may be mailed to Wisconsin Department of Revenue, Mail Stop 5-77, PO Box 8902, Madison, WI 53708-8902 or faxed to (608) 264-6884.
Tax 2.04(3)
(3)
Rents and royalties. Under ss.
71.70 and
71.80 (20), Stats., except as provided in par.
(d), all persons making payments of rents and royalties of $600 or more to individuals who are residents of Wisconsin, regardless of where the property is located, and to nonresident individuals if the property is located in Wisconsin, shall file with the department, on Form 9b or an approved substitute form, a statement of payments made in the preceding calendar year. As provided in sub.
(6), the department may require such statement be filed electronically. The following shall also apply with respect to rents and royalties:
Tax 2.04(3)(a)
(a) A copy of federal Form 1099-MISC may be filed in lieu of Wisconsin Form 9b.
Tax 2.04(3)(b)
(b) Corporations shall file the statement with the department by January 31 and payers other than corporations shall file by January 31.
Tax 2.04 Note
Note: Forms not required to be filed electronically may be delivered in person to the Department of Revenue at 2135 Rimrock Road, Madison, Wisconsin or mailed to Wisconsin Department of Revenue, PO Box 8920, Madison, WI 53708-8920.
Tax 2.04(3)(c)
(c) A 30-day extension of time for filing Forms 9b or substitute forms to report payments of rents or royalties may be allowed.
Tax 2.04(3)(d)
(d) The requirement to file Form 9b or a substitute form does not apply to persons other than corporations who do not deduct the payments in determining Wisconsin taxable income.
Tax 2.04(4)(a)(a) Under s.
71.67 (4) (c), Stats., the administrator of the gaming commission's lottery division shall file with the department a statement of winnings for each lottery prize of $2,000 or more paid in the preceding calendar year.
Tax 2.04(4)(b)
(b) Under s.
71.67 (5) (d), Stats., all persons licensed to sponsor and manage races under s.
562.05 (1) (b) or
(c), Stats., shall file with the department a statement of winnings for each pari-mutuel wager payment of more than $1,000 paid in the preceding calendar year.
Tax 2.04(4)(c)
(c) The winnings required to be reported in pars.
(a) and
(b) shall be reported on federal Form W-2G or on an approved substitute form. As provided in sub.
(6), the department may require such form be filed electronically.
Tax 2.04 Note
Note: Forms W-2G or substitute forms not required to be filed electronically may be delivered in person to the Department of Revenue at 2135 Rimrock Road, Madison, Wisconsin or mailed to Wisconsin Department of Revenue, PO Box 8920, Madison, WI 53708-8920.
Tax 2.04(4)(e)
(e) No extension of time for filing Forms W-2G or substitute forms to report payments of lottery prize winnings or pari-mutuel wager winnings may be allowed.
Tax 2.04(5)
(5)
Disallowance of deductions. Items to be reported on Forms W-2, 1099-R, 9b or substitute forms may be disallowed as deductions from gross income if not properly reported.
Tax 2.04(6)(a)
(a) Under s.
71.80 (20), Stats., if a person is required to file 10 or more wage statements or 10 or more of any one type of information return with the department, the person shall file the statements or the returns electronically, by means prescribed by the department.
Tax 2.04(6)(b)
(b) If a payer participates in the combined federal/state filing program for Forms 1099, the department shall waive the requirement to file those Forms 1099 or comparable information returns electronically, unless the form reports Wisconsin withholding.
Tax 2.04(6)(c)
(c) The secretary of revenue may waive the requirement to file wage statements or information returns electronically when the secretary determines that the requirement causes an undue hardship, if the payer does all of the following:
Tax 2.04(6)(c)1.
1. Requests the waiver in writing at least 30 days before the due date for filing the wage statements or information returns using Form EFT-102, Electronic Filing or Electronic Payment Waiver Request.
Tax 2.04(6)(c)2.
2. Clearly indicates why the requirement causes an undue hardship.
Tax 2.04(6)(d)
(d) In determining whether the electronic filing requirement causes an undue hardship, the secretary of revenue may consider the following factors:
Tax 2.04(6)(d)1.
1. Unusual circumstances that may prevent the payer from filing electronically.
Tax 2.04 Note
Example: The payer does not have access to a computer that is connected to the Internet.
Tax 2.04(6)(d)2.
2. Any other factor that the secretary determines is pertinent.
Tax 2.04(7)
(7)
Combined filing program. Payers who participate in the combined federal/state filing program with the internal revenue service and report to the internal revenue service items which are required to be filed on Wisconsin Form 9b or a substitute form, are not required to file separate information returns for those items with the department of revenue, unless the form reports Wisconsin withholding.
Tax 2.04 Note
Note: Under the combined federal/state filing program, the internal revenue service will forward information from the information returns to the department of revenue.
Tax 2.04 Note
Note: Subchapter
XI of ch. 71, Stats., requires information returns (e.g. Form 1099-R and Form 1099-MISC) to be filed by January 31, regardless of whether the returns are filed directly with the department of revenue or indirectly through the internal revenue service's combined federal/state filing program.
Tax 2.04(8)
(8)
Electronic filing requirement for taxes withheld by pass-through entities. Tax 2.04(8)(a)
(a) Except as provided in par.
(b), the department may require a pass-through entity to electronically file its return for nonresident withholding taxes under s.
71.775, Stats.
Tax 2.04(8)(b)
(b) The secretary of revenue may waive the requirement to electronically file the return under par.
(a) when the secretary determines that the requirement causes an undue hardship, if the pass-through entity does all of the following:
Tax 2.04(8)(b)1.
1. Requests the waiver in writing using Form EFT-102, Electronic Filing or Electronic Payment Waiver Request.
Tax 2.04(8)(b)2.
2. Clearly indicates why the requirement causes an undue hardship.
Tax 2.04(8)(c)
(c) In determining whether the electronic filing requirement causes an undue hardship, the secretary of revenue may consider the following factors:
Tax 2.04(8)(c)1.
1. Unusual circumstances that may prevent the pass-through entity from filing electronically.
Tax 2.04 Note
Example: The pass-through entity does not have access to a computer that is connected to the Internet.
Tax 2.04(8)(c)2.
2. Any other factor that the secretary determines is pertinent.
Tax 2.04 Note
Note: The requirement to file Wisconsin wage statements or information returns electronically for persons required to file 10 or more wage statements or 10 or more of any one type of information return with the department is effective January 1, 2018, as a result of the amendment of s.
71.80 (20), Stats., by
2017 Wis. Act 59.
Tax 2.04 Note
Note: The requirement of payers to report lottery prize winnings and pari-mutuel wager winnings to the department is effective with winnings received by a payee on or after August 12, 1993, as a result of the creation of s.
71.67 (4) (c) and
(5) (d), Stats., by
1993 Wis. Act 16.
Tax 2.04 Note
Note: Section
Tax 2.04 interprets ss.
71.26 (3) (e),
71.63 (3m),
71.65 (2),
71.67 (4) and
(5),
71.68,
71.70,
71.71 (2),
71.72,
71.738 (2m),
71.74 (4) and
71.80 (20), Stats.
Tax 2.04 History
History: 1-2-56; am.
Register, September, 1964, No. 105, eff. 10-1-64, am.
Register, February, 1975, No. 230, eff. 3-1-75; am.
Register, September, 1977, No. 261, eff. 10-1-77; am. (1), (3), (4) and (6), cr. (7),
Register, September, 1983, No. 333, eff. 10-1-83; r. and recr.
Register, June, 1990, No. 414, eff. 7-1-90; r. and recr.,
Register, May, 1995, No. 473, eff. 6-1-95; emerg. am. (1) and (2) (d), cr. (1) (a) and (b), (2) (de), (dm) and (ds) and (8), eff. 12-28-05;
CR 06-001: am. (1) and (2) (d), cr. (1) (a) and (b), (2) (de), (dm) and (ds) and (8),
Register June 2006 No. 606, eff. 7-1-06;
CR 10-095: am. (2) (intro.), (a) to (de), (dm) (intro.), 1., (ds) (intro.), 1., (e), (3) (intro.), (b), (4) (c), (d), (8) (a), (b) (intro.), 1., (c) (intro.), 1., r. and recr. (6)
Register November 2010 No. 659, eff. 12-1-10;
CR 19-141: am. (3), (4) (c), (e), (5), (6) (a), (b), (7)
Register September 2020 No. 777, eff. 10-1-20;
CR 21-085: am. (2) (intro.)
Register August 2022 No. 800, eff. 9-1-22; correction in (1) (a) made under s.
13.92 (4) (b) 7., Stats.,
Register August 2022 No. 800.
Tax 2.07
Tax 2.07
Earned income tax credit. Tax 2.07(1)(1)
Criteria for providing information. The department has established the following criteria regarding the dissemination of information to the public concerning the federal and Wisconsin earned income tax credits:
Tax 2.07(1)(a)
(a) Disseminate information to potential claimants in the most cost-effective manner possible.
Tax 2.07(1)(b)
(b) Disseminate information to the public through multiple channels to increase the probability that potential claimants will become aware of the earned income tax credits.
Tax 2.07(1)(c)
(c) Utilize volunteer tax preparers and community-based organizations that have personal contact with potential claimants, to provide earned income tax credit information and assistance.
Tax 2.07(1)(d)
(d) Clarify the relationship between federal and Wisconsin earned income tax credits and coordinate outreach efforts with the internal revenue service, or “IRS."
Tax 2.07(1)(e)
(e) Provide sufficient information to allow potential claimants to self-evaluate their eligibility for the earned income tax credits.
Tax 2.07(1)(f)
(f) Provide convenient ways for potential claimants to obtain additional information, assistance and forms.
Tax 2.07(2)
(2)
Methods of providing information. Methods the department uses to disseminate information to the public concerning the federal and Wisconsin earned income tax credits include the following:
Tax 2.07(2)(a)
(a) Produce an informational flyer, distribute copies through appropriate organizations having regular contact with potential earned income tax credit claimants throughout the state, and have additional copies available for distribution upon request.
Tax 2.07 Note
Example: Copies of the informational flyer may be distributed to members of the Wisconsin legislature or to various sites such as municipal buildings, community agencies, or job service centers.
Tax 2.07(2)(b)
(b) In conjunction with the IRS, when training volunteers who provide free tax-filing assistance throughout Wisconsin, include training to identify potential earned income tax credit claimants and to assist them in claiming both the federal and Wisconsin credits.
Tax 2.07(2)(c)
(c) Highlight the Wisconsin earned income tax credit in the Wisconsin individual income tax and homestead credit booklets.
Tax 2.07(2)(e)
(e) Work with the IRS in providing joint efforts to publicize both the federal and Wisconsin earned income tax credits.
Tax 2.07(2)(f)
(f) Annually produce a report summarizing the level of participation in and level of benefits provided by the earned income tax credit program.
Tax 2.07(2)(g)
(g) Work with other state agencies, public utilities, and other organizations to distribute information about the federal and Wisconsin earned income tax credit programs.
Tax 2.07 Note
Note: The federal earned income tax credit, provided under section
32 of the Internal Revenue Code, is available to eligible individuals and married couples filing a joint income tax return. The federal credit is computed based on the amount of adjusted gross income or earned income, and whether the individual or couple had no qualifying child, one qualifying child, or two or more qualifying children.
Tax 2.07 Note
Note: The Wisconsin earned income tax credit is available under s.
71.07 (9e), Stats., to full-year Wisconsin residents who are eligible to claim the federal earned income tax credit. The Wisconsin credit is computed as a percentage of the federal basic credit, dependent upon whether the individual or couple have one qualifying child, two qualifying children, or three or more qualifying children.
Tax 2.07 History
History: Cr.
Register, November, 1993, No. 455, eff. 12-1-93;
CR 21-085: r. (2) (d)
Register August 2022 No. 800, eff. 9-1-22.
