71.71(1)(a)3.3. The total amount of wages as defined in s. 71.63 (6).
71.71(1)(a)4.4. The total amount deducted and withheld as required by the general withholding provisions of subch. X.
71.71(1)(b)(b) The employee shall furnish the department of revenue one copy of such written statement along with his or her return for the year.
71.71(2)(2)Statement employer must file. Every person required to deduct and withhold from an employee under subch. X shall file, in respect to remuneration paid by the person to the employee during the calendar year, on or before January 31 of the succeeding year, one copy of the statement under sub. (1), except that, if the statement includes a number other than the employee’s social security number, the statement filed shall include the employee’s social security number.
71.71 HistoryHistory: 1987 a. 312; 1991 a. 39; 1993 a. 112; 1997 a. 27; 2017 a. 59, 324.
71.71 Cross-referenceCross-reference: See also s. Tax 2.04, Wis. adm. code.
71.71571.715Wages not subject to withholding.
71.715(1)(1)Statement employer must furnish to employee.
71.715(1)(a)(a) Every employer, as defined in s. 71.63 (3), that pays in any calendar year wages, as defined in s. 71.63 (6), to an employee, as defined in s. 71.63 (2), from which the employer was not required to deduct and withhold from the employee under the general withholding provisions of subch. X., shall furnish to the employee, with respect to the wages paid by the employer to the employee during a calendar year, on or before January 31 of the year following the year in which the wages are paid, or, if the employee’s employment is terminated before the close of a calendar year, on the day on which the last payment of wages is made, 2 legible copies of a written statement showing all of the following:
71.715(1)(a)1.1. The name of the employer and the employer’s Wisconsin income tax identification number, if any.
71.715(1)(a)2.2. The name of the employee and the employee’s social security number, if any, or other number required by the department.
71.715(1)(a)3.3. The total amount of wages the employer paid in the calendar year to the employee.
71.715(1)(b)(b) An employee that receives a statement under par. (a) shall furnish the department one copy of the statement along with the employee’s return for the year.
71.715(2)(2)Statement employer must file. Every employer required to furnish a statement under sub. (1) (a) shall file, with respect to the wages paid by the employer to an employee as described in sub. (1) during the calendar year, on or before January 31 of the succeeding year, one copy of the statement, except that, if the statement includes a number other than the employee’s social security number, the statement filed shall include the employee’s social security number.
71.715 HistoryHistory: 2017 a. 59, 324.
71.7271.72Statement of nonwage payments. Every resident of this state and every nonresident carrying on activities within this state, whether taxable or not under this chapter, who pays in any calendar year for services performed within this state by an individual remuneration that is excluded from the definition of wages in s. 71.63 (6), in the amount of $600 or more, shall, on or before January 31 of the year following the year in which the payments are made, file a statement disclosing the name of the payor, the name and address of the recipient of the payment, and the total amount paid in the calendar year to the recipient. The person who pays for the services shall, on or before that deadline, furnish the recipient of the payment with a copy of the statement. In any case in which an individual receives wages, as defined in s. 71.63 (6), and also remuneration for services which remuneration is excluded from such definition, both from the same payor, the wages and the excluded remuneration shall both be reported in the statement required by s. 71.71 (2) in a manner satisfactory to the department, regardless of the amount of the excluded remuneration.
71.72 HistoryHistory: 1987 a. 312; 1991 a. 39; 1997 a. 27, 291; 2017 a. 59.
71.72 Cross-referenceCross-reference: See also s. Tax 2.04, Wis. adm. code.
71.7371.73General provisions.
71.73(1)(1)Penalties. Unless specifically provided in this subchapter, the penalties under subch. XIII apply for failure to comply with this subchapter, unless the context requires otherwise.
71.73(2)(2)Extensions. If a person applies for an extension and shows good cause why an extension should be granted, the department may grant a 30-day extension for filing a rent and royalty statement under s. 71.70, a wage statement under s. 71.71, a wage statement under s. 71.715, or a statement of nonwage payments under s. 71.72.
71.73 HistoryHistory: 1987 a. 312; 1991 a. 39; 1997 a. 291; 2017 a. 59.
subch. XII of ch. 71SUBCHAPTER XII
ADMINISTRATIVE PROVISIONS APPLICABLE
TO ALL ENTITIES
71.73871.738Definitions. In this subchapter:
71.738(1m)(1m)“Department” means the department of revenue.
71.738(2m)(2m)“File” means mail or deliver a document that the department prescribes to the department or, if the department prescribes another method of submitting or another destination, use that other method or submit to that other destination.
71.738(3)(3)“Last day prescribed by law” means the unextended due date of the return or of the claim made under subch. VIII.
71.738(3d)(3d)“Pass-through entity” means a partnership, a limited liability company, a tax-option corporation, an estate, or a trust that is treated as a pass-through entity for federal income tax purposes.