TABLE OF CONTENTS
Page
1.
FEDERAL EMPLOYER’S TAX GUIDE........................................................................................................................... 5
2.
REGISTRATION AND ACCOUNT INFORMATION ........................................................................................................ 6
A. Application Process ....................................................................................................................................................... 6
B. Wisconsin Withholding Tax Number ............................................................................................................................ 6
C. Filing Frequency ............................................................................................................................................................ 6
D. Reactivate Withholding Account .................................................................................................................................. 7
E. Change in Business Entity ............................................................................................................................................. 7
3.
GENERAL WITHHOLDING INFORMATION ................................................................................................................ 7
A. Employee’s Withholding Exemption Certificate ........................................................................................................... 7
B. Special Situations Regarding Form WT-4 and Form WT-4A .......................................................................................... 7
C. Employees Claiming Exemption from Withholding (Form WT-4) ................................................................................. 8
D. Withholding Calculator ................................................................................................................................................. 9
E. New Hire Reporting Requirements ............................................................................................................................... 9
F. Wages Paid to Residents Who Work Outside Wisconsin .............................................................................................. 9
G. Special Minnesota Withholding Arrangement ............................................................................................................. 9
H. Out-of-State Disaster Relief Responders ...................................................................................................................... 9
I. Wages Paid to Nonresidents Who Work in Wisconsin ............................................................................................... 10
J. Nonresident Employers .............................................................................................................................................. 10
K. Withholding on Nonresident Entertainers ................................................................................................................. 11
L. Withholding for Noncash Fringe Benefits ................................................................................................................... 12
M. Health Savings Accounts ............................................................................................................................................. 12
N. Third Party Sick Pay ..................................................................................................................................................... 12
O. Pensions ...................................................................................................................................................................... 13
P. Reporting of Wages for Agricultural, Domestic, or Other Employees Exempt from Withholding ............................. 13
Q. Willful Misclassification Penalty for Construction Contractors .................................................................................. 13
R. Payments Made to Decedent Estate or Beneficiary ................................................................................................... 13
4.
DEPOSITING WITHHELD TAXES ............................................................................................................................. 14
A. Reporting Requirements ............................................................................................................................................. 14
B. Deposit Report (Form WT-6) Filing Options ............................................................................................................... 14
C. Reporting Periods ....................................................................................................................................................... 14
D. Reporting Changes to Wisconsin Employer Account Information .............................................................................. 15
E. Filing Due Dates .......................................................................................................................................................... 15
F. Extensions ................................................................................................................................................................... 16
G. Failure to File or Pay by the Due Date ........................................................................................................................ 16
H. Failure to Report Amount of Taxes Withheld ............................................................................................................. 17
I. Refund/Credit for Overpayment(s) ............................................................................................................................. 17
J. Other ........................................................................................................................................................................... 17
5.
RECONCILIATION PROCESS ................................................................................................................................... 17
A. Preparing Employee W-2 ............................................................................................................................................ 17
B. Furnishing Employees with Wage and Tax Statements .............................................................................................. 18
C. Annual Reconciliation (WT-7) Filing Options .............................................................................................................. 18
D. Wage Statement and Information Return Reporting Requirements .......................................................................... 20
E. Filing Wage and Information Returns ......................................................................................................................... 21