Do I have to file 1099s with Wisconsin?
| Form | Wisconsin tax withheld | No withholding |
|---|---|---|
| 1099-MISC | Direct | CF/SF ok |
| 1099-NEC | Direct | CF/SF ok |
| 1099-R | Direct | CF/SF ok |
| W-2G | Direct | CF/SF ok |
| 1099-K | Direct | Not required |
| 1099-INT | Direct | Not required |
| 1099-DIV | Direct | Not required |
| All other 1099 types | Direct | Not required |
MISC, NEC, R and W-2G are required for Wisconsin payees at $600 or more; payers in the CF/SF program do not file them separately unless Wisconsin tax was withheld (Pub 117). K, INT, DIV and the rest only when Wisconsin tax was withheld.
The rules for tax year 2026
| Forms filed with the state | 1099-MISC, 1099-NEC, 1099-R and W-2G; 1099-K, INT, DIV and others only if Wisconsin tax withheld. |
| Who must file | Payers of $600+ rents, royalties, pensions or nonwage compensation to Wisconsin residents, or for Wisconsin-source property/services to nonresidents, and any payer withholding Wisconsin tax. CF/SF participants need not refile except forms showing Wisconsin withholding. |
| 2026 filing threshold (1099-NEC, 1099-MISC) | Own threshold: $600 (rule not tied to federal)Wis. Adm. Code Tax 2.04(2)(c): "Payments of $600 or more which are not wages ... and from which no Wisconsin income tax has been withheld, shall be reported on Wisconsin form 9b or federal form 1099." Pub 117 (01/26) Chart 1 uses "$600 or more" for 2025 payments. No 2026 change published.Source: Wis. Adm. Code Tax 2.04Source: Wisconsin DOR: 1099 FAQ |
| State 1099-K threshold | 1099-K filed with WI only if Wisconsin tax is withheld; no dollar threshold stated.Source: Publication 117 (January 2026) |
| State backup withholding | None foundNo state backup withholding rule found in Pub 117, Pub 172, or the withholding FAQs.Source: Publication 117 (January 2026)Full detail: Wisconsin backup and nonresident withholding |
| Withholding on nonresident contractors | Not addressed for general nonresident contractors. Nonresident entertainers: if contract price over $7,000, withhold "6% of the total contract price" and file Form WT-11, unless surety bond or cash deposit filed.Source: 2026 Form WT-11 InstructionsFull detail: Wisconsin backup and nonresident withholding |
| Where to file | My Tax Account (Enter W-2/1099 Information); also Data File Transfer and sFTP |
| File format for tax year 2026 | Pub 1220 to Sept. 2027; IRIS XMLSee the specifications below. This state accepts or has announced the IRS IRIS XML format; see FIRE to IRIS for how it differs. |
| Annual transmittal or reconciliation | WT-7 Employer's Annual Reconciliation of Wisconsin Income Tax WithheldDue: January 31 (Feb 2, 2026 for TY2025)Form: Publication 172 (1/26) |
| Due dates | Chart 1: 1099-MISC/NEC/R and 9b due "January 31 to the department". Pub 172: same due date as WT-7 (February 2, 2026 for TY2025). 30-day extension available for good cause.Source: Publication 117 (January 2026) |
| Combined Federal/State (CF/SF) | CF/SF participants "are not required to file Forms 1099 with the Wisconsin Department of Revenue." Exception: any 1099 with Wisconsin withholding must be filed directly by January 31. Nothing on CF/SF under IRIS.Source: Publication 117 (January 2026) |
| Penalties | "$10 for each violation" for failure to file by due date or filing incorrect/incomplete returns; also $10 per return for required e-filers who file on paper.Source: Publication 117 (January 2026) |
Some items for Wisconsin are not addressed on its pages, or its pages disagree with each other. Those are shown as the state wrote them. Confirm with the department before you file.
How to file, step by step
- Identify reportable 1099s: payments of $600+ to WI residents or to nonresidents for WI services, plus any 1099 with WI withholding.
- Verify payer FEIN, 15-digit WI withholding number and legal name via account look-up.
- File electronically if 10 or more of any one type: key forms in My Tax Account, upload a Pub 1220 file via Data File Transfer, or send IRIS/eStandards XML via sFTP.
- Optionally send a test file; keep the 13-digit receipt number.
- File Form WT-7 by January 31 if WI tax withheld or account active.
File specifications and filing system
- Publication 172 (1/26) Annual W-2, W-2C, 1099-R, 1099-MISC, 1099-NEC, 1099-K, and W-2G Electronic Reporting
- Filing system: My Tax Account (Enter W-2/1099 Information); also Data File Transfer and sFTP
State pages checked (6)
- https://www.revenue.wi.gov/dor%20publications/pb117.pdf
- https://www.revenue.wi.gov/DOR%20Publications/pb172.pdf
- https://www.revenue.wi.gov/Pages/FAQS/pcs-with.aspx
- https://docs.legis.wisconsin.gov/code/admin_code/tax/2/04
- https://docs.legis.wisconsin.gov/document/statutes/71.80
- https://www.revenue.wi.gov/TaxForms2017through2019/2026w-011instr.pdf
Questions people ask about Wisconsin
Do I have to file 1099s directly with Wisconsin?
It depends on the form. With Wisconsin withholding: Direct filing: MISC, NEC, R, W-2G, K, INT, DIV, all other 1099s. Without withholding: CF/SF copy is enough: MISC, NEC, R, W-2G. Not required: K, INT, DIV, all other 1099s. Payers of $600+ rents, royalties, pensions or nonwage compensation to Wisconsin residents, or for Wisconsin-source property/services to nonresidents, and any payer withholding Wisconsin tax. CF/SF participants need not refile except forms showing Wisconsin withholding.
Which 1099 forms does Wisconsin require?
1099-MISC, 1099-NEC, 1099-R and W-2G; 1099-K, INT, DIV and others only if Wisconsin tax withheld.
When are 1099s due in Wisconsin?
Chart 1: 1099-MISC/NEC/R and 9b due "January 31 to the department". Pub 172: same due date as WT-7 (February 2, 2026 for TY2025). 30-day extension available for good cause.
How do I file 1099s with Wisconsin?
Identify reportable 1099s: payments of $600+ to WI residents or to nonresidents for WI services, plus any 1099 with WI withholding. Verify payer FEIN, 15-digit WI withholding number and legal name via account look-up. File electronically if 10 or more of any one type: key forms in My Tax Account, upload a Pub 1220 file via Data File Transfer, or send IRIS/eStandards XML via sFTP. Optionally send a test file; keep the 13-digit receipt number. File Form WT-7 by January 31 if WI tax withheld or account active.
Does Wisconsin have its own 1099-K threshold?
1099-K filed with WI only if Wisconsin tax is withheld; no dollar threshold stated.
Does Wisconsin require withholding on payments to nonresident contractors?
Not addressed for general nonresident contractors. Nonresident entertainers: if contract price over $7,000, withhold "6% of the total contract price" and file Form WT-11, unless surety bond or cash deposit filed. See the Wisconsin backup and nonresident withholding page for the trigger, rate, forms and statute.
Each row above links to the state page it came from. Rules change every year, so confirm with the department before filing.
What does not change by state
The federal filing rules for each form (who files, the 2026 thresholds, boxes and due dates) are on the federal forms pages; this page covers only what Wisconsin adds. TIN matching, B-Notices, backup withholding and the IRC 6721IRC 6721Internal Revenue Code, Cornell LII penalty are federal. A payee in Wisconsin who gives you a name/TIN pair that does not match IRS records produces the same CP2100 line as one anywhere else, and the same 15- and 30-business-day clocks. State filing is a separate obligation layered on top.