Wisconsin employer tax information
About Wisconsin employer tax information
With Square, you can run payroll, pay your taxes and stay ahead of the compliance to focus on running your business. This guide is intended for your state taxes only. It’s important to note that laws vary by jurisdiction, and this guide does not attempt to address all jurisdictions or federal taxes — for example, counties or cities often have requirements that differ from federal and state law.
Before you begin
To sign up for Square Payroll in Wisconsin, you must be registered with the Wisconsin Department of Revenue and Department of Workforce Development so we can pay and file your state taxes.
For Wisconsin Department of Revenue, you need your:
Wisconsin Department of Revenue Tax Number (15 digits in format: 036 XXXXXXXXXX XX)
For Wisconsin Department of Workforce Development, you need your:
Wisconsin Department of Workforce Development UI Account Number (10 digits)
The Wisconsin Department of Workforce Development typically requires employers to file and pay unemployment taxes starting in the quarter that wages are first paid. If you become liable for unemployment taxes and register an account in a later quarter, it may be necessary to file these taxes retroactively. Visit the Wisconsin website or contact the WI Department of Workforce Development directly to determine your requirements and ensure any outstanding tax filings are completed promptly to avoid penalties.
Wisconsin payroll tax details
Square Payroll processes the following per the frequency for the listed state agencies.
Withholding Tax Deposit Report (WT-6): processes per pay run
Employer’s Annual Reconciliation of Wisconsin Income Tax Withheld from Wages (WT-7): processes annually
Wage and Tax Statement (W-2): processes annually
Department of Workforce Development
Unemployment Insurance Tax Payment: processes quarterly
Quarterly Contribution Report (UCT-101): processes quarterly
Quarterly Wage Report (UC-7823): processes quarterly
New Hire Report (WT-4): processes per new employee
Make Wisconsin payroll tax payments
To make Wisconsin withholding tax payments, you must be registered for a Wisconsin Department of Revenue Tax Number with the Wisconsin Department of Revenue. There are two ways to register.
To register online, apply with the Wisconsin Department of Revenue.
To register by mail, mail in the Form BTR-101, Application for Wisconsin Business Tax Registration
There are a few options for making withholding tax payments.
To pay online, go to My Tax Account.
To pay by phone, use TeleFile with a touch-tone phone.
To pay by mail, select the option to print the voucher when filing. Make check payable to Wisconsin Department of Revenue and mail to:
Wisconsin Department of Revenue
P.O. Box 8981
Madison, Wisconsin 53708
To make Wisconsin unemployment tax payments, you must be registered for a Wisconsin Department of Workforce Development UI Account Number.
To register online, go to the Wisconsin Department of Workforce Development website.
To register by mail, fill out Form UCT-1-E and mail to:
Department of Workforce Development Division of Unemployment Insurance
P.O. Box 7942
Madison, WI 53707
To make payments online, log in to your UI Employer Services online. If you have questions regarding your WI Unemployment Insurance account, contact Department of Workforce Development at 608-261-6700.
To pay by mail, fill out and mail your Quarterly Contribution Report UCT-101-E and Quarterly Wage Report UC-7823-E to:
Department of Workforce Development
Division of Unemployment Insurance
P.O. Box 78960
Milwaukee, WI 53278
Make unemployment insurance tax filings in Wisconsin
Unemployment tax reports and payments are due by the last day of the month following the end of the calendar quarter (for example, on April 30 for the first quarter).
To file online, use the Wisconsin Department of Workforce Development website.
To file by mail, download the Quarterly Wage Report (UC-7823) and Quarterly Contribution Report (UCT-101) and include the completed forms with a check for any payments due. Reports filed by mail are considered filed as of the date they are placed in the mail (postmark date).
You must file quarterly returns even if no contributions are due. As long as you have an active unemployment insurance account, you must file reports every quarter by the due date. If you are liable for unemployment insurance taxes for any part of a calendar year, you are liable for the entire year and must file quarterly reports for the entire year.
If you believe your business no longer meets the qualifications for unemployment insurance tax, you must notify the Wisconsin Department of Workforce Development. In such cases, you must continue to file quarterly contribution and wage reports until you are notified that your account has been made inactive. You will be subject to a penalty if you fail to file.
For more information on state unemployment taxes, contact Wisconsin Department of Workforce Development at 608-266-6877 or visit dwd.wisconsin.gov.
Make Wisconsin payroll withholding tax filings
There are four possible payment schedules for withholding taxes: annual, monthly, quarterly or semi-monthly. Your payment schedule depends on the average amount you withhold from employee wages over time.
There are two methods for filing Form WT-6 online.
- Use My Tax Account to file and pay your Wisconsin withholding taxes.
- Use Electronic File TRansmission(EFT) to file and pay your withholding taxes.
To pay by phone, use TeleFile with a touch-tone phone.
You must file a Form WT-6 for every payment period even if no tax was withheld.
For questions about withholding tax payments, contact the Wisconsin Department of Revenue at 608-266-2772 or visit www.revenue.wi.gov.
Use My Tax Account to file your Form WT-7 online.
To file by phone, call TeleFile using a touch-tone phone to file your Form WT-7. For Madison, call 608-261-5340. For Milwaukee, call 414-227-3895.
For questions about withholding tax payments, contact the Wisconsin Department of Revenue at 608-266-2772 or visit www.revenue.wi.gov.
Wisconsin W-2s are due by January 31st for the preceding calendar year. W-2s must be accompanied by Form WT-7, Employer’s Annual Reconciliation of Wisconsin Income Tax Withheld from Wages. File W-2s for all employees working in Wisconsin.
Use My Tax Account to file your Form W-2s along with your Form WT-7.
To file by mail, mail Form W-2 to:
Wisconsin Department of Revenue
PO Box 8920
Madison, WI 53708-8920
For questions, contact the Wisconsin Department of Revenue, Customer Service Bureau at 608-266-2776.
Register as a new employer in Wisconsin
Register online with the Department of Revenue by selecting Register Qualified WI Business.It generally will take a few business days for you to receive your tax number. For more information, visit the Department of Revenue website.
Register online with the Department of Workforce Development (DWD) by clicking New Employer Registration. Upon successfully completing online registration, you will receive your DWD UI Account Number.
If you have issues with registration or cannot locate your DWD UI Account Number after registering, call 608-261-6700.
Find your Wisconsin tax ID numbers and rates
You can find this number a few ways:
- Look up your Department of Revenue Tax Number online by selecting Look up account number and filing frequency.
- Locate your Department of Revenue Tax Number on any previously filed quarterly tax return (WT-6).
- Call the Department of Revenue at 608-266-2776. To ensure timeliness of your Wisconsin withholding tax payment and filing WT-6, Square Payroll sends this per every run at the most frequent schedule.
You can find this number a few ways:
- Log in to your DWD account.
- Locate your DWD UI account number on any previously filed quarterly report (Form UCT-101-E).
- Call the DWD at 608-261-6700.
Log in to your DWD account to locate your Employer Tax Rate online. This is the total of your Basic Tax Rate and Solvency Rate. To confirm your tax rate, call 608-261-6700.
Although Square Payroll will assist in verifying your tax rates each quarter, given that you have provided a valid Wisconsin Department of Workforce Development (DWD) UI Account number, you are responsible for ensuring that these rates are accurately reflected in your Tax Info in your Square Dashboard.
Payroll reciprocal state agreements
A reciprocal agreement is an agreement between two states that allows employees that work in one state but live in another to request exemption from tax withholding in their employment state. This means that the employee would not have income tax withheld from their paycheck for their employment state; they would only pay income taxes to the state where they live.
A Non-Residency Certificate (or statement or declaration), is used to declare that an employee is a resident of a state which has a reciprocal agreement with their work state and therefore chooses to be exempt from withholding income tax in their work state. A non-resident employee qualifying for this exemption must complete and file this declaration with his or her employer as authorization for the employer to stop withholding state income taxes where the employee works. Employers should keep the non-residency certificate on file.
Wisconsin has reciprocal agreements with:
Illinois
Indiana
Kentucky
Michigan
Non-resident employees should file Form W-220.