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Intuit

Wisconsin Payroll Tax Compliance

Use this information to ensure compliance with state payroll tax regulations. Find details on tax forms, withholdings, unemployment and other tax, e-file and pay information, general state and agency information, and employer registration.

Agency Form Detail

Form ID Tax Code Form Name
New Hire Report (Filing) UI New Hire Report
Effective Date
Form Name
New Hire Report
Filing Frequency
As required.
Filing Due Dates
Due within 20 days after the employee is hired.

Employers who submit reports magnetically or electronically shall submit the reports in two monthly transmissions not more than sixteen days apart.

Employers must also report to the State Directory of New Hires, employees who return to work after an unpaid interval of more than 60 days.
W2's sent with Annual Filing?
No
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
N/A
UCT-101 (Filing) UI Quarterly Contribution Report
Effective Date
Form Name
Quarterly Contribution Report
Filing Frequency
Quarterly
Filing Due Dates
Due the last day of the month following the end of the quarter. (April 30, July 31, October 31, and January 31).
W2's sent with Annual Filing?
No
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail
Payment Methods-DIY
Check

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic filing and/or payment submission to the agency.
or
Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
ACH Credit
or
Check
UCT-7823 (Filing) UI Quarterly Wage Report
Effective Date
Subform of
UCT-101
Form Name
Quarterly Wage Report
Filing Frequency
Quarterly
Filing Due Dates
Filed with UCT-101 as required.
W2's sent with Annual Filing?
No
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic filing submission to the agency.
or
Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
N/A
WT-7 (Filing) WH Employer's Annual Reconciliation of Income Tax Withheld
Effective Date
Form Name
Employer's Annual Reconciliation of Income Tax Withheld
Filing Frequency
Annual
Filing Due Dates
Due January 31 of the following year.
W2's sent with Annual Filing?
Yes
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail
E-file
Payment Methods-DIY
Check
E-pay

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic filing submission to the agency.
or
Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
N/A
State W2 (Filing) WH Wage and Tax Statement
Effective Date
Form Name
Wage and Tax Statement
Filing Frequency
Annual
Filing Due Dates
Due the last day of January following the end of the year.
W2's sent with Annual Filing?
No
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
E-file

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic filing submission to the agency.
or
Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
N/A
WT-6 (Payment) WH Withholding Tax Deposit Report
Effective Date
Form Name
Withholding Tax Deposit Report
Filing Frequency
Semimonthly
Monthly
Quarterly
Filing Due Dates
Semimonthly: Due the last day of the month for the 1st through the 15th of the same month. Due the 15th of the following month for the 16th through the end of the month.

Monthly: Due the last day of the following month.

Quarterly: Due the last day of the month following the end of the quarter. (April 30, July 31, October 31, and January 31).
W2's sent with Annual Filing?
No
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail
E-file (Required for zero liability only)
Payment Methods-DIY
Check
E-pay

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic payment submission to the agency.
or
Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
ACH Credit
or
Check

Agency contact information

Effective Date
Agency Name
Wisconsin Department of Revenue
Vendor Payable Name
Wisconsin Department of Revenue
Mailing Address
Division of Taxpayer Services
2135 Rimrock Road
Madison, WI 53713

P.O. Box 8902 or 8949
Madison, WI 53708
Phone Numbers
Business Registration & Withholding
608-266-2776
Support Email
DORSalesandUse@wisconsin.gov
Agency Website URL
https://www.revenue.wi.gov/Pages/Businesses/home.aspx

Agency Holidays

Effective Date
Agency Holidays
Federal Reserve Bank Holidays:

New Year’s Day - January 1
Luther King, Jr. Birthday - January 20
Washington's Birthday - February 17
Memorial Day - May 25
Independence Day - July 3 (Observed and Federal Reserve is open)
Labor Day - September 7
Columbus Day - October 12
Veterans' Day - November 11
Thanksgiving Day - November 26
Christmas Day - December 25

State Observed Holidays:
July 4th - observed July 3rd
Christmas Eve - December 24
New Years Eve - December 31

Agency Account Number Formats (QuickBooks Desktop Payroll only)

Effective Date
Account Number Name
WI Dept of Revenue Employer Identification No.
QuickBooks Employer Account Number Format(s)
036-9999999999-09

Agency Withholding Details

Effective Date
WH Supported?
Yes
Allowance Amount Detail
$22 per exemption
Supplemental Rate Detail
Annual salary: 0 - 10,910 = 4.0% 10,910 - 21,820 = 5.84% 21,820 - 240,190= 6.27% 240,190 and over 7.65%

W4 Requirements

Effective Date
Can Use Federal W4?
No

Agency Tax Payment Details

Effective Date
Tax Payment Name
WI Withholding

Verification Tracking

Last Verified Date
02-19-2019

Tax Payment Frequency Detail

Payment Frequency Payment Name
Annual WI Withholding
Effective Date
Tax Payment Name
WI Withholding
Frequency
Annual
Liability Accrual Period
Calendar Year
Due Date
Due January 31 of the following year.
The employer may pay quarterly if preferred.
Threshold Requirement
Average monthly withholding equal to $1 and less than or equal to $25 (Equal to or less than $300 Annually).
Quarterly WI Withholding
Effective Date
Tax Payment Name
WI Withholding
Frequency
Quarterly
Liability Accrual Period
Calendar Quarter
Due Date
Due by the last day of month following the end of the quarter.
Threshold Requirement
Average monthly withholding equal to or greater than $26 and less than $200 ($301 to $2,400 Annually).
Monthly WI Withholding
Effective Date
Tax Payment Name
WI Withholding
Frequency
Monthly
Liability Accrual Period
Calendar Month
Due Date
Due by the last day of the following month.
Threshold Requirement
Average monthly withholding equal to or greater than $200 and less than or equal to $1,666 ($2,401 - $20,000 Annually)
Semimonthly WI Withholding
Effective Date
Tax Payment Name
WI Withholding
Frequency
Semimonthly
Liability Accrual Period
1st through 15th of the month and 16th through the end of the month.
Due Date
Due the last day of the month for the 1st through the 15th. Due the 15th of the following month for the 16th through the end of the month.
Threshold Requirement
Average monthly withholding greater than $1,666 ($20,001 Annually).

Electronic Mandate Requirements

Effective Date
Employer Filing Requirements
WH Filing: Withholding deposit reports and the annual withholding reconciliation return must be filled electronically.

W-2: Employers filing 10 or more wage statements are required to file electronically.
Employer Payment Requirements
Employers with withholding taxes in the prior calendar year equal or greater than $300 must pay electronically.

Agency contact information

Effective Date
Agency Name
Wisconsin Department of Workforce Development, Division of Unemployment Insurance
Vendor Payable Name
Division of Unemployment Insurance
Mailing Address
P.O. Box 7942
Madison, WI 53707-7942
Phone Numbers
Contribution/Tax Information
608-261-6700
Support Email
taxnet@dwd.wisconsin.gov
Agency Website URL
https://dwd.wisconsin.gov/uitax/

Agency Holidays

Effective Date
Agency Holidays
Federal Reserve Bank Holidays:

New Year’s Day - January 1
Luther King, Jr. Birthday - January 20
Washington's Birthday - February 17
Memorial Day - May 25
Independence Day - July 3 (Observed and Federal Reserve is open)
Labor Day - September 7
Columbus Day - October 12
Veterans' Day - November 11
Thanksgiving Day - November 26
Christmas Day - December 25

State Observed Holidays:
July 4th - observed July 3rd
Christmas Eve - December 24
New Years Eve - December 31

Agency Account Number Formats (QuickBooks Desktop Payroll only)

Effective Date
Account Number Name
WI Division of Unemployment Insurance UI Acct No.
QuickBooks Employer Account Number Format(s)
999999-999-9

Agency Tax Rate Detail

Effective Date
Fixed Dollar Amount
N/A
Minimum Rate
N/A
Maximum Rate
12%
New Employer Rate
3.25%

Employer Wage Base

Effective Date
Wage Base Amount
$14,000.00

Employee Rates

Fixed Rate
N/A

Employee Wage Base

Wage Base Amount
N/A

Agency Tax Payment Details

Effective Date
Tax Payment Name
WI Unemployment Insurance

Verification Tracking

Last Verified Date
07-30-2019

Tax Payment Frequency Detail

Payment Frequency Payment Name
Quarterly WI Unemployment Insurance
Effective Date
Tax Payment Name
WI Unemployment Insurance
Frequency
Quarterly
Liability Accrual Period
Calendar Quarter
Due Date
Due the last day of the month following the end of the quarter (April 30, July 31, October 31, January 31).
Threshold Requirement
N/A

Electronic Mandate Requirements

Effective Date
Employer Filing Requirements
UI Filing: Employers that report 25 or more employees must file contribution and wage reports electronically.
Employer Payment Requirements
Any employer with a tax liability of at least $10,000 for any twelve month period ending on June 30 will be required to make all future tax payments electronically beginning January 1 of the next calendar year. Any adjustment reports that have additional payments due must be remitted by EFT for mandated employers.

Electronic Form Requirement Detail

Form ID
State W-2
Effective Date
Filing Enrollment Instructions
You don't need to enroll with the Wisconsin Department of Revenue in order to e-file through Quickbooks.
Payment Enrollment Instructions
Not applicable.
Login Requirements
No User ID, PIN or password required!
Additional Login Requirements
Not applicable.
Change Bank Account Instruction
Not applicable.
Alternative Submission Process
You can create the state W-2 file from the Employee Menu in QuickBooks. Select Payroll Tax Forms & W-2s. Select Create State W-2 file. On completion, access Wisconsin's website . Click on the Ready To Transfer EFW2 button to begin the process.
WT-6
Effective Date
Filing Enrollment Instructions
Not applicable.
Payment Enrollment Instructions
You don't need to enroll with the Wisconsin Department of Revenue in order to e-pay or e-file through Quickbooks.
Login Requirements
No User ID, PIN or password required!
Additional Login Requirements
Not applicable.
Change Bank Account Instruction
You can select the bank account and the routing number to use when you make your e-payment. Make sure that the bank account and routing number that you want to use is set up correctly for e-pay.
Penalty & Interest Requirements
Yes. You can combine your penalty and liability payments. The e-payment is applied to outstanding balances in the following order: 1) Penalties and interest incurred during the current filing period. 2) Outstanding liabilities (not past due). 3) Past due liabilities. The remainder is refunded to the customer.
Paying Penalty & Interest
1) Open the Payroll Center. 2) In the Pay Scheduled Liabilities section, select the scheduled payment for which you want to make a penalty or interest payment. 3) Click View/Pay. 4) On the Payroll Liabilities tab, verify the liability payroll items and amounts, if you're combining the penalty payment with a liability payment. 5) Click the Expenses tab. 6) In the Account column, select the payroll expense account you want to apply to the penalty amount. 7) In the Amount column, enter the amount of the penalty. 8) Click Recalculate and verify the new amount. 9) Click E-pay and submit the e-payment.
Alternative Submission Process
Pay directly on Wisconsin's Department of Revenue website. Registration is online. NOTE: If you use the e-pay feature and have zero ($0) liability due, access the WT-6 form to electronically submit your filing. Alternatively, you can print and mail your form and check.
WT-7
Effective Date
Filing Enrollment Instructions
You don't need to enroll with the Wisconsin Department of Revenue in order to e-file through Quickbooks.
Payment Enrollment Instructions
Not applicable.
Login Requirements
No User ID, PIN or password required!
Additional Login Requirements
Not applicable.
Change Bank Account Instruction
Not Applicable
Alternative Submission Process
E-file directly on Wisconsin's Department of Revenue website. Alternatively, you can print and mail your form and check.

Withholding Tax

How does the agency prefer the employer to register?
Online
Where can I find out more about the agency process for registration?
https://www.revenue.wi.gov/Pages/Businesses/New-Business-home.aspx
Is there a registration fee?
Yes
What is the name of the form to use for registration?
Wisconsin Department of Revenue Online Registration
What is the link to the form for registration?
https://tap.revenue.wi.gov/BTR/_/
Additional information about the registration for this state.
There is a 20.00 Business Tax Registration Fee

Using the Process Link above select on that page "1. Register with Department of Revenue ". This link will take the employer to the correct website page for registering for a WH account number.

Online registration will take 2 days to create an account number. Employer will receive a confirmation email with their login credentials. They must login to MyTaxAccount to get their account number.

Paper registration will take 10-14 days and the account number will be sent to the employer in regular mail.
ACH payment method can be turned on with AID

Unemployment Insurance Tax

How does the agency prefer the employer to register?
Online
Where can I find out more about the agency process for registration?
http://dwd.wisconsin.gov/uitax/register_business.htm
Is there a registration fee?
No
What is the name of the form to use for registration?
WI Dept of Workforce Development Self Registration
What is the link to the form for registration?
http://dwd.wisconsin.gov/uitax/register_business.htm
Additional information about the registration for this state.
Online they get it immediately but the account may not be active. The account will be pending until they pay wages. When the account is pending and they pay wages they will need to go back into their account and activate it. The account number does not change through this process.

Paper - As long as they have paid wages the account is opened immediately.
ACH payment method can be turned on with AID

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