TIN ComplianceA resource from TIN Comply
Backup withholding
No
Nonresident payments
Yes, 6%
Threshold
$7,000
Forms
WT-11, WT-12
State withholding

Wisconsin backup withholding and nonresident contractor withholding

Wisconsin withholds on nonresident entertainers. Under Wis. Stat. 71.80(15), as explained in Publication 508, the person paying a nonresident entertainer or a foreign entertainment entity for a performance in Wisconsin withholds 6 percent of the total contract price when it exceeds $7,000, unless the entertainer has posted a surety bond or cash deposit or holds a Department waiver. The withholding is remitted with Form WT-11 within 5 days after the performance; Form WT-12 asks for a lower rate. Publication W-166 contains no backup withholding provision.

State backup withholding not requiredNonresident non-wage withholding requiredSources checked November 1, 2026Updated November 1, 2026
In this guide
  1. Status
  2. Withholding on non-wage payments to nonresidents
  3. What Wisconsin does not require
  4. Pass-through entity withholding
  5. From the source
  6. What to confirm
  7. Sources

Status

State backup withholdingNot required (inferred)

Inferred: no provision found in the saved statute or guide

Non-wage payments to nonresidentsRequired

Primary source (statute, regulation or agency publication saved in full); publication; statute site docs.legis.wisconsin.gov reset the connection, so 71.80(15) text is cited from Publication 508

Federal backup withholding under IRC 3406 (24 percent on a missing or mismatched TIN) applies in Wisconsin exactly as everywhere else; this page covers only what the state adds. The 50-state tables put Wisconsin next to its neighbours, and the Wisconsin 1099 filing page covers whether the state wants its own copy of the 1099.

Withholding on non-wage payments to nonresidents

Applies to
Nonresident entertainers: nonresident persons furnishing amusement, entertainment or public speaking services or performing in sporting events in Wisconsin, and foreign corporations/partnerships/entities not regularly engaged in business in Wisconsin deriving income from such events (including entertainment corporations). The “employer” (person paying the entertainer) withholds unless the entertainer has filed a surety bond or cash deposit or has a DOR waiver.
Threshold
Total contract price more than $7,000 (per performance or cumulative with the same employer in the calendar year)
Rate
6% of the total contract price, unless DOR approves a lower rate (Form WT-12); bond or cash deposit alternative also 6%
Statute
Wis. Stat. 71.80(15); Publication 508 (Nonresident Entertainers)
Withholding return
Form WT-11 (Nonresident Entertainer's Withholding Report / Receipt) filed with payment within 5 days after the performance; cash deposits/bonds filed by the entertainer at least 7 days before the performance
Exemption certificate or waiver
Form WT-12 (Nonresident Entertainer's Lower Rate Request / waiver for tax-exempt entertainers, at least 30 days before performance); proof of bond or deposit (receipted WT-11)
Payee statement
Receipt copy of Form WT-11; federal Form 1099 as applicable
Due dates
WT-11 and withholding within 5 days of the conclusion of the performance; bond/deposit 7 days before; WT-12 waiver 30 days before
Exceptions
Contract price $7,000 or less; entertainer provides proof of sufficient bond or cash deposit; DOR waiver for entertainers exempt from Wisconsin income/franchise tax; Wisconsin residents and entities regularly engaged in business in Wisconsin

What Wisconsin does not require

State backup withholding

No state backup withholding: Wis. Stat. 71.63-71.67; Publication W-166 (Withholding Tax Guide) has no backup-withholding provision

Basis: Inferred: no provision found in the saved statute or guide.

Pass-through entity withholding (out of scope)

Wisconsin requires pass-through entities to withhold for nonresident owners (71.775). Entity-level withholding on distributions to nonresident owners is a duty of the entity, not of a payer, and is not covered on this page.

From the source

“The employer withholds 6% of the total contract price unless a lower rate is approved”

Wisconsin DOR, Publication 508, Nonresident Entertainers, read November 1, 2026

What to confirm

  • The statute site reset the connection, so Wis. Stat. 71.80(15) is cited from Publication 508 and Publication W-166 rather than from the statute text.

Sources

Each source below was read and saved on November 1, 2026; the page is built from the saved text. Statutes are cited to the section; department pages and publications to their title and, where shown, revision date.

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