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This article applies to:

  • Product: ONESOURCE Tax Information Reporting
  • State: Wisconsin

Wisconsin

State Annual Filings

Form
Filing Requirements
Corrections
1099-MISC
1099-NEC
1099-R
W-2G
File data through the IRS Combined Federal/State Program. Direct filing is required of forms that have state withholding. Direct filing of WI residents who earned income in another state.
Corrections of directly filed forms are completed in the 1220 format. Only corrected statements are required.
W-2
Direct filing is required of all W-2s that have dollars to report where the taxable state is Wisconsin. Direct filing of Wisconsin residents who earned income in another state.
Corrections of directly filed forms are completed on paper. Only corrected statements are required.
Filing Due Date
 Last day of January
Filing Method
 Electronic Upload
Filing Format
 IRS Publication 1220 for Form 1099 filings, SSA EFW2 for Form W-2 filings
CFS Participant
 Yes
Supporting Documentation
Additional Information
  • The preceding supporting documentation refers specifically to Form 1099-MISC, Form 1099-R and Form W-2G in the title, but also states “Persons that file Form 1099s for Wisconsin payees to the IRS as part of the IRS Combined Federal/State filing program must file those Form 1099s with the Department of Revenue if Wisconsin tax is withheld.” We use this logic to require direct filing of all forms (and Form W-2Gs) eligible for the IRS Combined Federal/State Program that have state withholding.
  • Wisconsin reconciliation Form WT-7 can be filed on paper after filings are uploaded.
  • Wisconsin requires a 2-digit state code in the B records of the 1220 filings. In most cases, the value is 55 (CFS state code for Wisconsin). When the withholding is for another state, Wisconsin instructed us to use either the 2 character alpha abbreviation or the CFS state code for those states.
  • Wisconsin requires the Payer State ID to be formatted as a 15-digit number beginning with 036 (036000000000001) with no special characters.
  • The Data Record Type ‘RS’, the Record Position from 298-337 should be “Blank” as per the latest publication and the same is updated in the W2 filing output for WI state.