Filing Wage Statements And Information Returns Electronically - Wisconsin Department Of Revenue
ADVERTISEMENT
1
2Wisconsin
Example 1: Payer A files the following
Department of Revenue
with the Internal Revenue Service
Use this publication in preparing
(IRS):
2012 wage statements and infor-
mation returns filed in 2013. There
• 500 Forms 1099-R, none of which
are no substantive changes since
have Wisconsin withholding
the last version of this publication.
• 40 Forms W-2G, all of which have
Wisconsin withholding
I. INTRODUCTION
A also files 75 Forms W-2, all of which
This publication describes the require-
are for Wisconsin wages, with the So-
Filing Wage
ments for electronic filing and when,
cial Security Administration (SSA).
where, and how to electronically file.
Statements
The Forms W-2 are required to be filed
with the department electronically. The
CAUTION
and
Forms W-2G may be filed with the de-
The information in this publication re-
partment either electronically or on
flects the position of the Wisconsin
Information
paper. The Forms 1099-R are not re-
Department of Revenue of laws enacted
quired to be filed with the department.
by the Wisconsin Legislature that are
Returns
effective as of December 15, 2012.
Example 2: A nonresident employer
Laws effective after that date, new ad-
Electronically
files 500 Forms W-2 with the SSA, only
ministrative rules, and court decisions
three of which are for Wisconsin wag-
may change the interpretations in this
es. The three Forms W-2 reportable to
publication.
Wisconsin may be filed with the de-
partment either electronically or on
II. REQUIREMENTS
paper.
A. Who Must File Electronically
Example 3: Payer B submits 100
Forms 1099-MISC reporting rents and
When 50 or more wage statements
royalties to the IRS through the Com-
(Forms W-2) or 50 or more of any one
bined Federal/State Filing Program.
type of information return (Forms W-2G
The Forms 1099-MISC are not re-
and 1099) are required to be filed with
quired to be filed with the department.
Wisconsin (see
Publication
117, Guide
to Wisconsin Information Returns, for
requirements), they are required to be
filed electronically.
Publication 509 (12/12)
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial