The rules
| 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. |
| Due date | January 31 (next business day if weekend; Pub 117 lists February 2, 2026 for TY2025). 30-day extension for good cause. |
| How | My Tax Account (key-in or file upload, EFW2 or IRS Pub 1220 format); electronic required for 10 or more of any one type. Annual reconciliation Form WT-7 if any Wisconsin tax withheld. |
| State 1099-K threshold | None below federal; 1099-K filed with Wisconsin only if tax withheld. |
| Nonresident withholding | 6% of contract price for nonresident entertainers over $7,000 (Form WT-11, Pub 508); no general withholding on nonresident independent contractors; no state backup-withholding rule. |
- Publication 117 revised January 2026 (TY2025 season).
- FAQ: https://www.revenue.wi.gov/Pages/FAQS/pcs-1099.aspx
Questions people ask about Wisconsin
Do I have to file 1099s directly with Wisconsin?
Yes, when Wisconsin tax was withheld on the payment. Even without withholding, Wisconsin requires a direct filing in some cases. 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?
January 31 (next business day if weekend; Pub 117 lists February 2, 2026 for TY2025). 30-day extension for good cause.
How do I file 1099s with Wisconsin?
My Tax Account (key-in or file upload, EFW2 or IRS Pub 1220 format); electronic required for 10 or more of any one type. Annual reconciliation Form WT-7 if any Wisconsin tax withheld.
Does Wisconsin have its own 1099-K threshold?
None below federal; 1099-K filed with Wisconsin only if tax withheld.
Does Wisconsin require withholding on payments to nonresident contractors?
6% of contract price for nonresident entertainers over $7,000 (Form WT-11, Pub 508); no general withholding on nonresident independent contractors; no state backup-withholding rule.
Verified September 24, 2026 against https://www.revenue.wi.gov/dor%20publications/pb117.pdf. Rules change annually and most states had not yet posted 2026 specifications at the time of review; confirm before filing.
What does not change by state
TIN matching, B-Notices, backup withholding and the IRC 6721 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.