Wisconsin 1099-NEC Filing Requirements, Tax Year 2026
What Wisconsin requires from businesses filing 1099-NEC (Nonemployee compensation) for tax year 2026: deadline, accepted format, CF/SF treatment, registration, and penalties, backed by primary-source citations.
Filing requirements
Federal filing through the IRS Combined Federal/State Filing (CF/SF) Program satisfies Wisconsin's 1099-NEC reporting requirement for tax year 2026. No separate state submission is required when the IRS forwards the record to Wisconsin under CF/SF.
Wisconsin requires Form 1099-NEC for payments to Wisconsin residents (any work location) and to nonresidents for services performed in Wisconsin. Participation in the IRS CF/SF program (state code 55) satisfies the Wisconsin filing requirement; however, any 1099-NEC reporting Wisconsin withholding must be filed directly with DOR by January 31 along with Form WT-7. Filers of 10 or more must file electronically.
Conditional rules
Specific scenarios that change the baseline requirement above:
| Condition | Explanation |
|---|---|
| Mandatory electronic filing for 10 or more 1099-NECs |
Filers of 10 or more wage statements or 10 or more of any one type of information return must file electronically with DOR (Wis. Adm. Code Tax 2.04(6)(a); Wis. Stat. 71.80(20)). Failure to e-file when required incurs a $10 per-statement penalty. Hardship waiver via Form EFT-102 must be requested at least 30 days before the due date. |
| Direct filing recommended to avoid IRS forwarding delays |
Wisconsin DOR may not receive Forms 1099 from the IRS for several months, which can delay processing of a payee's income tax return. To avoid that delay, payers can file directly with the department by January 31 instead of relying on CF/SF. |
Deadlines and extensions
Extensions
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.
Accepted format
Federal filing through the IRS Combined Federal/State Filing Program satisfies Wisconsin's 1099-NEC requirement. No separate state submission is required, so there is no state-specific file format to conform to. The IRS transmits 1099-NEC records to Wisconsin automatically after accepting the CF/SF submission.
Registration
Registration required: Yes
Late-filing penalties
Wisconsin penalty overview
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.
Frequently asked questions
Does Wisconsin require filing of 1099-NEC for tax year 2026?
Does Wisconsin participate in the CF/SF program?
What is the Wisconsin 1099-NEC filing deadline for tax year 2026?
What format does Wisconsin accept for 1099-NEC?
Do I need to file 1099-NEC with Wisconsin if I also filed federally?
What happens if I miss the Wisconsin 1099-NEC deadline?
How do I register to file with Wisconsin?
Source citations
“"Payers must file certain types of 1099s with the Wisconsin Department of Revenue unless the payer participates in the Combined Federal/State Filing (CF/SF) program. However, even if you participate in the CF/SF program, you must submit 1099s with Wisconsin withholding directly to the Wisconsin Department of Revenue by January 31." “To avoid this delay, payers can file directly with the department using one of the methods listed in Section 4.””
“"Payers must file certain types of 1099s with the Wisconsin Department of Revenue unless the payer participates in the Combined Federal/State Filing (CF/SF) program. However, even if you participate in the CF/SF program, you must submit 1099s with Wisconsin withholding directly to the Wisconsin Department of Revenue by January 31." “To avoid this delay, payers can file directly with the department using one of the methods listed in Section 4.””
“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.”
“Forms W-2, W-2G, 1099-MISC, 1099-NEC, 1099-R, and 9b, as provided in Chart 1, must be filed with the department.”
“1099-R, 1099-MISC, 1099-NEC, 1099-K, and W-2G files in Internal Revenue Service (IRS) format as shown in IRS Publication 1220.”
“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.”
“The department may not receive Forms 1099 from the IRS for several months, which may delay the processing of a payee's income tax return. To avoid this delay, payers can file directly with the department using one of the methods listed in Section 4 by January 31.”
Additional 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).
Scope: Original 1099 filings with no Wisconsin state income tax withheld. State agencies revise rules without notice; verify with the Wisconsin state agency directly before you file.
This page is general information only, not legal, tax, or accounting advice. You are solely responsible for verifying your filing obligations with the state agency or a qualified tax professional.
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