Tax 2.03(3)(b)3. 3. In determining whether the electronic filing requirement causes an undue hardship, the secretary of revenue may consider the following factors:

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)(b)3.b. b. Any other factor that the secretary determines is pertinent.

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 Note Note: Section Tax 2.03 interprets ss. 71.24 (1), (1m), and (3), 71.255 (1) (b) and (7), 71.365 (4) and (5), 71.44 (1) (a) and (c) and (1m), and 71.80 (18), Stats.

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) (1) Definitions. In this section:

Tax 2.04(1)(a) (a) “Pass-through entity” has the meaning given in s. 71.738 (3d), Stats.

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 Note Note: Form EFT-102 should be e-mailed to [e-mail], faxed to [phone], or addressed to Mandate Waiver Request, Wisconsin Department of Revenue, PO Box 8902, Madison, WI 53708-8902. Form EFT-102 may be obtained at https://www.revenue.wi.gov/Pages/html/formpub.aspx, under “Tax Return Information.”

Tax 2.04(2)(dm)2. 2. Clearly indicates why the requirement causes an undue hardship.

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)(ds)2. 2. Any other factor that the secretary determines is pertinent.

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 Mail Stop 3-80, Wisconsin Department of Revenue, Tax Operations Business, PO Box 8902, Madison, WI 53708-8902.

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: