Effective for tax year 2011 and forward, the Wisconsin Department of Revenue will automatically waive the requirement of employers to submit Federal Form W-2 and the Wisconsin Form 9b to the department if you have no Wisconsin withholding to report, and if you submit Federal form W-2, 1099-R and 1099 -Misc to the IRS.
The department receives this information from the IRS.
What this means for you
As an employer, if you:
- Have no Wisconsin withholding to report, you are not required to have an active withholding tax account number (WI Employer ID Number).
- Have an inactive withholding tax account number and you are required to report Wisconsin wages on Federal Form W-2, you may continue to use the withholding tax account number in the Form W-2 box titled “Employer’s State ID Number.”
- Have never had a withholding tax account number and you are not required to withhold, you may use your FEIN to report Wisconsin wages on a Federal Form W-2 in the box titled “Employer’s State ID Number.”
- Have never had a withholding tax account number and you will report Wisconsin withholding, register at www.revenue.wi.gov/businesses.
For more information on withholding tax, please click the following link for: Wisconsin Employer’s Withholding Tax Guide (Publication W-166).