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Depositing and Reporting Withheld Taxes: Wisconsin

Depositing and Reporting Withheld Taxes requirements for other states

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.
  • Certain employers must file Forms W-2, Wage and Tax Statement, electronically, using one of three methods. The state Department of Revenue will accept Form 1099-NEC for Wisconsin purposes. See Information Return Reporting Requirements.