Wisconsin 1099 Filing Requirements

Tax year 2026 · WI · Last verified April 29, 2026

CF/SF Participation

Participates in CF/SF

Direct Filing Portal

My Tax Account (https://tap.revenue.wi.gov/mta) and Data File Transfer / sFTP at revenue.wi.gov

Registration

Required

A 15-digit Wisconsin withholding tax account number (TAN) is required on each W-2/1099 reportable to Wisconsin. Payers who never withheld and never held a Wisconsin TAN must use the generic TAN 036888888888801; that generic TAN cannot be used to file the WT-7 reconciliation if any Wisconsin tax was withheld. EFW2/1099 Data File Transfer does not require a PIN or password (only the submitter email).

Transmittal Form

WT-7 (Employer's Annual Reconciliation of Wisconsin Income Tax Withheld From Wages)

E-file Threshold

10+ forms

E-file mandate.

10 or more wage statements or 10 or more of any one type of information return must be e-filed (Wis. Adm. Code Tax 2.04(6)(a); Wis. Stat. 71.80(20)).

Filing requirements by form

Form	Method	Deadline	Detail
1099-INT Interest income	No state filing	Federal e-file deadline	View detail →
1099-MISC Miscellaneous information	CF/SF satisfies	January 31	View detail →
1099-NEC Nonemployee compensation	CF/SF satisfies	January 31	View detail →

General notes

Wisconsin requires Forms W-2, W-2G, 1099-MISC, 1099-NEC, 1099-R (and Form 9b) to be filed with the Department of Revenue for payments to Wisconsin residents (any work location) or to nonresidents for services performed in Wisconsin. Forms 1099-DIV, 1099-INT, and 1099-K are required only when Wisconsin income tax has been withheld. Wisconsin participates in the IRS Combined Federal/State Filing Program (CF/SF state code 55), and CF/SF participation satisfies the Wisconsin filing requirement — except that any 1099 reporting Wisconsin withholding must still be filed directly with DOR by January 31. Filers of 10 or more wage statements or 10 or more of any one type of information return must file electronically. The annual reconciliation Form WT-7 is required from every employer that withheld Wisconsin tax and must be filed electronically by January 31 (February 2 in 2026).

Penalties

Late or incorrect filing: $10 per violation for failure to file a wage statement or information return by the due date (including extensions) or for filing an incorrect/incomplete return. Penalty does not apply to W-2G.

Failure to e-file when required: $10 per statement/return for filers required to file electronically (10 or more) who file on paper.

Refund delay: Wisconsin DOR may not issue an employee refund before March 1 unless both employer and employee have filed all required returns and forms.

Waivers from the e-file mandate require Form EFT-102 received at least 30 days before the filing due date demonstrating undue hardship.