Depositing and Reporting Withheld Taxes: Wisconsin
Federal law and guidance on this subject should be reviewed together with this section.
Author: Vicki M. Lambert, The Payroll Advisor
- An employer's required frequency of filing tax returns and depositing withheld taxes is based on the employer's deposit history in the immediately preceding year. The Department of Revenue (DOR) informs employers of their required frequency. See Deposit and Filing Frequencies.
- Employers must file reports electronically unless they have been granted a DOR waiver. Employers that file returns or make late deposits are subject to penalties. The DOR prefers electronic payments but they are not required. See Forms; Deposit and Filing Due Dates; Electronic Deposit Requirements.
- Employers that file 50 or more Forms W-2, Wage and Tax Statement, must do so electronically, using one of three methods. See Electronic and Magnetic Media Form W-2 Reporting Requirements.