States / Wisconsin

Wisconsin

Last checked Oct 22, 2026

Wisconsin practitioners use about five state logins for tax and payroll work, run by the Department of Revenue, the Department of Workforce Development and the Department of Financial Institutions. Revenue's integrated tax system (WINPAS, with My Tax Account as its front end) is FAST Enterprises' GenTax, rolled out in 11 phases from 2005 to 2011 after an earlier sales tax build by CGI-AMS failed; the state has paid FAST about $78.3M since fiscal 2008, and no contract total is published. Unemployment insurance still runs on a mainframe system DWD dates to the 1970s. A modernization funded with $80.8M of federal pandemic money has gone through Flexion (paid $24.1M against an announced $16.5M) and a Google Public Sector order for $18.2M that DWD says has no contract to finish the work, and was scaled back to code conversion after the U.S. Department of Labor cancelled $29M of grants in May 2025. A rebuilt UI employer portal is due in fall 2026. Wisconsin has no state paid family and medical leave program.

Who administers what

Every fact links to its source and carries a label: Public record Vendor claim Press / secondary

What the state has spent

Contract totals are the approved ceilings or current contract values the sources state, not money paid, and they are added up only where a plain contract figure exists. The yearly average spreads each system's payments over the years they cover (marked p), or, where no payment data was found, its contract total over the contract term (marked c); systems with neither are left out; it is an estimate of the yearly cost, not a reported figure. Payments to date and project budgets or estimates are added up in their own tiles, from the figures shown in the table; the three kinds of figure overlap and are never added together. Follow each system below for its sources.

Portals practitioners use

Leadership and contacts

Checked Oct 30, 2026. People change roles often; confirm on the agency's site before relying on a name.

Chain of command

• Voters
  • Governor: Tony Evers
    • Secretary of Revenue: David Casey Wisconsin Department of Revenue
    • Secretary of Workforce Development: Amy Pechacek Wisconsin Department of Workforce Development
    • Secretary of Financial Institutions: Wendy K. Baumann Wisconsin Department of Financial Institutions
    • Secretary of Children and Families: Nadya Pérez-Reyes (acting) Wisconsin Department of Children and Families

Employer account numbers

Checked Oct 24, 2026.

Two agencies issue Wisconsin employer numbers: the Department of Revenue (withholding, the 15-digit Wisconsin withholding tax number, registered through Business Tax Registration and filed in My Tax Account) and the Department of Workforce Development, Unemployment Insurance Division (the 10-digit UI account number). No state paid family leave or disability insurance program with its own employer account was found on the agency pages read.

Layout: 9 is a digit, A is a letter, other characters are shown as the agency writes them. No real account numbers appear on this site.

Employer tax ID numbers for every state researched

Unemployment insurance tax

Checked Nov 3, 2026. Wisconsin Department of Workforce Development (DWD), Unemployment Insurance Division

Wisconsin's taxable wage base is $14,000 for 2027, unchanged since 2013, and Schedule D, the lowest of the four statutory schedules, stays in effect for 2027. New employers pay 3.05% (3.25% with payroll of $500,000 or more) and new construction employers 2.50% (2.70%) in both 2026 and 2027; experience rates run from 0.00% (0.05% for large employers) to 12.00%. Each rate is a basic rate plus a solvency rate, and DWD stops mailing quarterly tax reports in 2027.

Taxable wage base

2027: $14,000
2026: $14,000
Not indexed. Wis. Stat. 108.02 (21) (b) limits taxable payroll to the first $14,000 of each employee's wages for calendar years after 2012. source Public record

New employer rate

2027: 3.05% 3.25% for employers with payroll of $500,000 or more (2.50 basic plus 0.75 solvency). New construction employers: 2.50% (2.70% at $500,000 or more). The new employer rate applies for the first three calendar years of payroll.
2026: 3.05% 3.25% with payroll of $500,000 or more; construction 2.50% (2.70%). source Public record

Rate range

2027: 0% to 12%, Schedule D (lowest of four, chosen by the UI Trust Fund cash balance on June 30) Minimum 0.00% for payroll under $500,000 and 0.05% at $500,000 or more (reserve of 15% or more); maximum 12.00% (10.70 basic plus 1.30 solvency) for an account overdrawn by 9% or more.
2026: 0% to 12%, Schedule D Same limits as 2027: 0.05% minimum for large employers. source Public record

Other assessments

• Solvency rate (part of the total rate): 0.00% to 1.30% by reserve bracket and payroll size under Schedule D; it is included in the total rate shown in the schedule and credited to the balancing account (2027) source Public record

Rate notices

Annual Rate Notice (Form UCT-100B) by the end of October; the employer handbook says mid-October. source Public record

Voluntary contributions

Allowed, During November; payments must be received by November 30 (Wis. Stat. 108.18 (7)). A voluntary contribution can lower the next year's rate by only one bracket. source Public record

Filing

UCT-101 quarterly contribution report and UC-7823 quarterly wage report (paper versions)
Due: April 30, July 31, October 31 and January 31 (next business day if on a weekend or holiday)
Electronic filing: Required for employers with 25 or more employees in a quarter, and for good once required; paper accepted only from employers with fewer than 25 employees.
UI Employer Portal (Employer Online Services) source Public record

FUTA credit reduction

None. No outstanding federal advance: the Treasury's Title XII table for November 2, 2026 lists only California and Texas. Wisconsin's last credit reductions were 0.3% (2011), 0.6% (2012) and 0.9% (2013); it is not on DOL's potential 2026 list. source Public record

Recent and coming changes

• DWD stops mailing quarterly tax reports in 2027; employers are directed to file electronically. source Public record
• Jan 1, 2026 New construction employer rate fell from 2.90% (3.10% large) in 2025 to 2.50% (2.70%) for 2026, kept for 2027. source Public record

Rate schedules split employers at $500,000 of taxable payroll. DWD's newsletter says the UI Trust Fund was about $2.3 billion on June 30, 2026.

Not confirmed: Deadline to appeal the yearly rate notice: not found on the DWD pages read. The statute bars redetermining a rate after the last day of February of the rate year (Wis. Stat. chapter 108), which is not the same as an appeal deadline. Whether the solvency rate counts toward the FUTA credit was not stated on the DWD pages read.

Unemployment insurance tax in every state

Income tax withholding

Checked Nov 3, 2026

Wisconsin requires its own certificate, Form WT-4, and says the federal Form W-4 cannot be used; an employee with no certificate is treated as claiming no exemptions. Supplemental wages are combined with regular wages, or withheld at optional flat percentages from 3.54 to 7.65 percent set by the employee's annual salary. Residents of Illinois, Indiana, Kentucky and Michigan are not withheld on with written verification (Form W-220), and a nonresident expected to earn under a small annual amount in Wisconsin need not be withheld on: $1,500 in Publication W-166, $2,000 in the current statute.

Withholding certificate

Form WT-4, Employee's Wisconsin Withholding Exemption Certificate (also used for new hire reporting); Form WT-4A for agreed reduced withholding. Federal Form W-4: not accepted. Every newly hired employee gives Form WT-4 to each employer, on or before the date employment begins (Wis. Stat. 71.66(1)(a)). With no certificate on file: An employee who fails to provide a certificate is considered as claiming no withholding exemptions (Wis. Stat. 71.66(1)(a)). Complete exemption is claimed on Form WT-4 (not the federal W-4) and must be renewed each year; the employer must receive the current year's WT-4 by April 30. WT-4s claiming more than 10 exemptions or complete exemption are sent to the Department. Nonresident military spouses use Form W-221, Nonresident Military Spouse Withholding Exemption. source Public record

Supplemental wages

2026: Paid with regular wages: withhold as if the total were a single wage payment. Paid between payroll periods: add to the current or the last preceding regular payroll period. Alternative: estimate the employee's annual gross salary and apply the approved flat percentages to the supplemental payment: under $12,760, 3.54 percent; $12,760 to $25,520, 4.65 percent; $25,520 to $280,950, 5.30 percent; $280,950 and over, 7.65 percent. source Public record

Withholding tables

Publication W-166, Withholding Tax Guide (1/26), effective for withholding periods beginning on or after January 1, 2022 (2026). The 1/26 revision still carries the method and tables effective January 1, 2022 (wage bracket tables plus one approved alternate method). Any other method needs Department permission before the payroll period.

Reciprocity

Agreements with Illinois, Indiana, Kentucky, Michigan. Employee form: Form W-220, Nonresident Employee's Withholding Reciprocity Declaration. Written verification is required to relieve the employer from withholding; W-220 may be used. Separately, under a special arrangement Wisconsin withholding is not required for a Wisconsin resident whose Minnesota wages are subject to Minnesota withholding. source Public record

Nonresidents working here

All wages of nonresidents for services performed in Wisconsin are subject to withholding unless an exception applies. One exception: the employer reasonably expects the employee's annual Wisconsin earnings to be under the threshold ($1,500 in W-166; the current Wis. Stat. 71.64(6)(b) says $2,000); if earnings later exceed it, the employer withholds enough from later wages to make up the shortfall. Convenience of the employer: null: the guide and statute read do not address employees working remotely for a Wisconsin employer. Wis. Stat. 71.64(6)(b); Publication W-166 (1/26), section 3.I. source Public record

Deposits and returns

• annual: Assigned by the Department based on the registration application; the statute allows other than quarterly periods for an employer whose withheld taxes do not exceed $50 a month.. Due No WT-6 deposit report; withholding is reported and paid with the annual reconciliation (WT-7) by January 31.
• quarterly: The statutory default: deposits are quarterly unless the Department gives written notice of another frequency.. Due Last day of the month following the quarter.
• monthly: The Department may require monthly deposits by written notice when the amount withheld in any quarter exceeds $300.. Due Last day of the following month.
• semi-monthly: The Department may require semi-monthly deposits by written notice when the amount withheld in any quarter exceeds $5,000.. Due Pay dates the 1st to the 15th: by the last day of the same month; pay dates the 16th to month end: by the 15th of the following month.

Form WT-6, Withholding Tax Deposit Report, for each assigned period (not annual filers); Form WT-7, Employer's Annual Reconciliation, by January 31 (see data/inforeturns/wisconsin.json for W-2 and 1099 filing). WT-6 deposit reports and the WT-7 must be filed electronically unless the Department grants a waiver. My Tax Account (MTA) source Public record

Annual reconciliation

WT-7, due January 31 (February 2, 2026 for 2025), or within 30 days of discontinuing business or closing the withholding account. With the W-2 and 1099 filing rules

The Department notifies an employer in writing of a change in filing frequency, starting with the period beginning January 1 of the next year. No Wisconsin local income tax withheld by employers was found in W-166.

Not confirmed: The nonresident threshold differs: Publication W-166 (1/26) says $1,500, while Wis. Stat. 71.64(6)(b) as published on docs.legis.wisconsin.gov on 2026-11-03 says $2,000. The act that changed the figure and its effective date were not found (2025 Acts 15 and 118 do not amend 71.64(6)). The wages field uses the statute. W-166 does not publish the dollar limits the Department uses to assign annual filing; the quarterly, monthly and semi-monthly figures above are the statute's ($300 and $5,000 per quarter). A 2027 W-166 or new withholding tables were not published when checked.

Withholding rules in every state

Credits for other states' taxes and part-year residents

Checked Nov 3, 2026

Wisconsin residents and part-year residents claim a credit for net income tax paid to another state or the District of Columbia on Schedule OS, carried to Form 1, line 20 or Form 1NPR, line 50; it is limited to the Wisconsin tax on the doubly taxed income, except for tax paid to Minnesota, Iowa, Illinois or Michigan. A part-year resident's income from the period of nonresidence is kept out by proration on Form 1NPR: the tax on all income is multiplied by the ratio of Wisconsin income to federal income. There is no reverse credit, and Wisconsin is an associate member of the Multistate Tax Commission.

Residents: credit for tax paid to other states

Schedule OS, Credit for Net Tax Paid to Another State (pages 1 and 2), attached to Form 1, 1NPR or 2. Line: Schedule OS, line 41, carried to Form 1, line 20 or Form 1NPR, line 50 (with the other state's postal code, or 99, 88 or 77 as the instructions direct). Limit: The smaller of the net tax paid to the other state (after proration and all credits, not withholding) and the Wisconsin net tax times the ratio of income taxable to both states to Wisconsin income (Part IV, lines 30 to 38). For tax paid to Minnesota, Iowa, Illinois or Michigan the Wisconsin-tax limit does not apply and the full net tax paid (line 37) is used. Covers: Net income tax paid to another state or the District of Columbia; state does not include Puerto Rico or the U.S. territories. Taxes that are not income taxes (severance, property, sales and use) do not qualify. No: tax paid to a local unit of government (city, county or school district) that is not paid directly to the state does not qualify. Foreign taxes: Not covered: the credit is for tax paid to another state or the District of Columbia. Pass-through entity taxes: Yes: a shareholder or partner may claim a share of income tax paid to another state by a tax-option (S) corporation or partnership (composite or entity level, Part III), if the entity's income is in Wisconsin income. No credit if the entity elected to pay Wisconsin's entity-level tax under sec. 71.21(6) or 71.365(4m). Attach: Both pages of Schedule OS, a copy of each other state's return, and the W-2 or other withholding statements from the other state; for an entity's tax, the Wisconsin Schedule 3K-1 or 5K-1 (or federal K-1 and a statement from the entity). Wisconsin residents with Illinois, Indiana, Kentucky or Michigan tax withheld from employee wages do not use Schedule OS: they get a refund by filing that state's return. The credit is figured from the completed return for the other state; Wisconsin's capital gain exclusion reduces the income taxable to both states. 2025 Schedule OS Instructions (I-123, R. 11-25); ch. 71, Wis. Stats. source Public record

Part-year residents: income while a nonresident

Allocated or prorated While not a Wisconsin resident, Wisconsin taxes only income from Wisconsin sources. Form 1NPR's Wisconsin column carries all income from the period of residence plus Wisconsin-source income from the rest of the year; line 32 divides Wisconsin income by federal income, and line 39 multiplies the tax on all income by that ratio. Form 1NPR, Wisconsin income tax return for nonresidents and part-year residents. Line: Form 1NPR, line 30 (Wisconsin income), line 32 (ratio), line 39 (prorated tax). source Public record

Part-year residents: credit for the period of residence

Available. A part-year resident must have been a Wisconsin resident when the income taxed by both states was received; the credit goes on Form 1NPR, line 50. Schedule OS with Form 1NPR. source Public record

Nonresidents: reverse credit

No. The credit generally requires full-year or part-year residence. The one exception: a shareholder or partner of a fiscal-year tax-option (S) corporation or partnership may claim credit for tax the entity paid for a period of Wisconsin residence (not if the entity elected Wisconsin entity-level tax). source Public record

Local income taxes

None: Schedule OS excludes tax paid to a local unit of government (city, county or school district). source Public record

Multistate Tax Compact

Associate member. source Public record

Other interstate rules

• Residency is by domicile: a part-year resident is domiciled in Wisconsin for part of the year. A service member or spouse who elects Wisconsin as the state of residence under 50 U.S.C. 4001 is a full-year resident regardless of domicile. source Public record
• A nonresident or part-year resident must file Form 1NPR if Wisconsin-source gross income (combined with a spouse) is $2,000 or more for 2025. source Public record

Reciprocity with Illinois, Indiana, Kentucky and Michigan is covered on the withholding page. Publication 125, Credit for Tax Paid to Another State, has more detail.

Not confirmed: Statute (Wis. Stat. 71.07(7)) not read; the facts here are from the Department's 2025 instructions. UDITPA or Compact apportionment status not researched from a primary source. No 2026 change found; the 2026 forms are not yet posted.

Multistate rules in every state

Business return deadlines and annual reports

Checked Nov 4, 2026

Corporations file the franchise or income tax return (Form 4, or Form 6 for a combined group) by the 15th day of the 4th month after the tax year (April 15, 2026 for calendar 2025); a federal extension carries Wisconsin to 30 days after the federal extended due date, and without one Wisconsin allows 7 months automatically, but not to pay. S corporations (Form 5S) and partnerships (Form 3) file by the 15th day of the 3rd month (March 16, 2026). Corporations, nonstock corporations, LLCs, LLPs and limited partnerships file a DFI annual report each year by the end of the quarter of their registration anniversary ($25 online for an LLC), and foreign entities by March 31.

Corporate return

Franchise tax. Form 4, Corporation Franchise or Income Tax Return (non-combined); Form 6 for a combined group. Due: By the 15th day of the 4th month following the close of the taxable year. For tax year 2025: Apr 15, 2026. Fiscal years: A fiscal year ending June 30 is due the 15th day of the 3rd month after the close of the taxable year (September 15). A short-year return is due on or before the federal due date for that short year. source Public record

Corporate extension

Automatic. Any federal extension automatically extends the Wisconsin due date to 30 days after the federal extended due date; without a federal extension, Wisconsin allows an automatic extension of 7 months or until the original due date of the corresponding federal return, whichever is later. None: no copy of the federal extension or Wisconsin application is filed by the original due date, but a copy of the federal extension goes with the return when filed. An extension does not extend the time to pay; interest is charged on tax not paid by the 15th day of the 4th month (3rd month for a June 30 year end). A return filed late after the extension date carries a $150 fee.

S corporations

Form 5S. Due: By the 15th day of the 3rd month following the close of the taxable year. For tax year 2025: Mar 16, 2026. Any federal extension automatically extends the Wisconsin due date to 30 days after the federal extended due date; without one, an automatic extension of 7 months or until the original federal due date, whichever is later. Attach a copy of the federal extension when filing. The extension does not extend the time to pay. source Public record

Partnerships

Form 3. Due: By the 15th day of the 3rd month following the close of the taxable year. For tax year 2025: Mar 16, 2026. The federal six-month extension period applies to Wisconsin; a federal extension automatically extends the Wisconsin due date if a copy goes with the Wisconsin return, and a partnership not requesting a federal extension may use one available under federal law by attaching the federal form or a statement. Interest runs on tax not paid by the 15th day of the 3rd month. source Public record

Individuals

Form 1. For tax year 2025: Apr 15, 2026. Any federal extension provision may be used for Wisconsin, with no request filed in advance (attach a copy of the federal extension or a statement to the return); interest is owed on tax not paid by April 15, 2026. source Public record

Annual report

Filed with the Wisconsin Department of Financial Institutions (DFI) through File an annual report (One Stop Business Portal).

Fees are from DFI's fee page (https://dfi.wi.gov/Pages/BusinessServices/BusinessEntities/Fees.aspx). Cooperatives and some other entity types also file; they are left out here.

The pass-through entity tax is covered separately. No due date change for tax year 2026 was found in the 2025 instructions.

Deadlines and annual reports in every state

Electronic payment, penalties and interest

Checked Nov 4, 2026

Wisconsin's rule Tax 1.12 requires EFT for withholding and sales and use tax when the prior calendar year's deposits or tax were $300 or more, for corporate estimated and return payments when the prior year's net tax was $1,000 or more, for individual and fiduciary estimated payments of $2,000 or more in the prior year, and for pass-through withholding and composite payments. A late income or franchise tax return can draw a negligence penalty of 5% a month up to 25% (on a showing of willful neglect) plus a late filing fee of $50 ($150 for corporations); unpaid tax is charged delinquent interest of 1.5% a month rather than a percentage late payment penalty. Interest rates are fixed in statute: 12% a year on assessments and during extensions, 18% a year on delinquent tax, and 3% on refunds.

Interest on unpaid tax

Fixed in statute, not reset. 12% a year is added to assessed taxes from the date they would have become delinquent to the date the assessment becomes delinquent, and applies during extension periods (1% a month) and to estimated tax underpayments. Delinquent income and franchise tax bears 1.5% a month (18% a year) until paid; the department may reduce delinquent interest to 12% a year by rule when fair and equitable. Refunds and credited overpayments earn 3% a year, with no interest if the refund is certified within 90 days after the due date or filing date, whichever is later. Wis. Stat. 71.82. source Public record

When tax must be paid electronically

• Withholding: Income tax withholding payments when the required deposits were $300 or more in the prior calendar year. Methods: ACH debit (no cost) or ACH credit (payer's bank fees), through My Tax Account or the payer's bank. source Public record
• Sales and use: General, county and stadium sales and use tax when the aggregate amount due in the prior calendar year was $300 or more (also local exposition, premier resort area, rental vehicle and dry cleaning fees for those payers). Methods: ACH debit or ACH credit. source Public record
• Corporate: Corporate income and franchise estimated tax payments and tax due with the return when the net tax less refundable credits on the prior year's return was $1,000 or more. Methods: ACH debit or ACH credit. The department notifies the corporation; it has 90 days after notice to register, and the first EFT payment is due on the first due date after that period. source Public record
• Individual: Individual and fiduciary income tax estimated payments when the required estimated payments were $2,000 or more in the prior taxable year. Methods: ACH debit or ACH credit; individual and fiduciary payments can be made online without registration. source Public record
• Pass-through: Pass-through entity withholding payments and composite individual income tax payments made for nonresident partners or shareholders: all. Methods: ACH debit or ACH credit. source Public record
• Other: installment agreement payments: When the initial overdue balance is at least $2,000, the agreement is longer than 2 years, the requester has an active business permit, the account is out of state, or payment history warrants. Methods: ACH debit or ACH credit. source Public record
• Other: excise (fermented malt beverages, liquor, cigarette, tobacco products, alternate fuels, general aviation fuel, motor vehicle fuel and petroleum inspection fee): Tax due of $1,000 or more in the prior calendar year. Methods: ACH debit or ACH credit. source Public record

Penalties

Late filing

Covers: Individual, fiduciary and corporate income and franchise tax returns and pass-through withholding returns; withholding deposit reports and sales tax returns have parallel penalties. Negligence penalty of 5% of the tax required to be shown on the return (reduced by timely payments and credits) if the failure is not more than one month, plus 5% for each additional month or fraction, on a showing by the department under s. 73.16(4). Plus a late filing fee: $50 for individuals; $150 for a corporation filing after the extension date. Sales tax: 5% a month up to 25%, plus a $20 late filing fee for not filing because of neglect. Maximum: 25% in the aggregate. Wis. Stat. 71.83(1)(a)1. and 71.83(3); Publication 201 for sales tax. source Public record

Late payment

Covers: Income and franchise tax, withholding and sales and use tax. No separate percentage late payment penalty appears in the sources read. Income and franchise taxes not paid when due become delinquent and bear interest at 1.5% a month (18% a year) until paid; during an extension period interest is 1% a month (12% a year). Withholding and sales tax not paid on time bear 18% a year. Delinquent interest runs in addition to the late filing negligence penalty and late filing fee. Wis. Stat. 71.82(2)(a). source Public record

Estimated tax, individuals

Charged as interest. Underpayment interest at 12% a year for the period of the underpayment, computed separately for each installment due date. Safe harbor: No underpayment interest if the prior year was a full 12-month year and either the taxpayer had no tax liability for the prior year and was a Wisconsin resident all year, or paid in the smaller of 90% of the current year's tax or 100% of the prior year's Wisconsin tax (the prior year test does not apply if no Wisconsin return was filed for the prior year). Estimated payments are generally required when the return will show a net tax due of $500 or more. Form: Schedule U, Underpayment of Estimated Tax by Individuals and Fiduciaries. source Public record

Estimated tax, corporations

Charged as interest. Interest at 12% a year on the underpayment from the installment due date to the federal return due date (without extension) or payment, whichever is earlier. Safe harbor: Wisconsin net income under $250,000: each installment is 25% of the lower of 90% of this year's tax or 100% of the prior year's tax (prior year a full 12 months with a return filed). Net income of $250,000 or more: 25% of 90% of this year's tax. Annualized installments are allowed. No interest if the tax is less than $500, or if the corporation had no liability for a 12-month prior year and has Wisconsin net income under $250,000. Form: Form U (corporate underpayment of estimated tax). source Public record

Penalty relief

Late filing fees and the late filing negligence penalties apply only when the department shows the failure was due to willful neglect and not reasonable cause; the negligence penalty for late filing may be waived on appeal if a return was filed late due to reasonable cause. source Public record

Other penalties

• Failure to file an information return or wage statement on time, or filing an incorrect one. $10 for each violation (waived unless the department shows willful neglect). source Public record
• Incomplete or incorrect income or franchise tax return. 25% of the tax on income later discovered or reported. source Public record
• Incorrect withholding deposit or report, or failure to withhold or pay over. 25% of the amount not reported, withheld, deposited or paid over. source Public record
• Late withholding report (WT-6 or WT-7). 5% a month up to 25% negligence penalty, plus a $50 late fee ($150 for corporations and insurance companies), on a showing of willful neglect. source Public record
• Sales tax negligence or fraud. Negligence 25% of additional tax; fraud 50% of additional tax; incorrect refund claims 25% (negligence) or 100% (fraud) of the excess claimed. source Public record
• Payment made by EFT that settles after the due date. Treated as late and subject to all applicable late fees, penalties and interest. source Public record

Wisconsin also requires electronic filing of sales and use tax returns, withholding deposit reports (WT-6) and the WT-7 reconciliation, and corporate returns, unless the department grants a waiver. A hardship waiver from electronic filing or payment is requested on Form EFT-102 at least 60 days before the due date. Statute text for 71.83 was read on the docs.legis.wisconsin.gov page saved for 71.82, which shows the adjacent sections.

Not confirmed: No penalty specific to paying by a non-electronic method when EFT is required was found in Tax 1.12 or the guides read. No penalty waiver request form or first-time abatement policy was found on revenue.wi.gov.

Electronic payment, penalties and interest in every state

Disaster relief rules

Checked Nov 4, 2026

Wisconsin follows IRS disaster postponements automatically: an IRS extension of time to file because of a federally declared disaster extends the matching Wisconsin individual, fiduciary, partnership or corporation income or franchise return, and estimated payments due in the federal extension period. Corporations get 30 more days beyond the extended federal date. Sales, use and withholding taxes are not covered automatically; an affected taxpayer may ask for a 30-day extension to file and pay. Individuals claim the relief by entering code 03 in the Special Conditions box and writing the disaster name on the return.

When the IRS postpones deadlines

Follows IRS postponements automatically, for some or all taxes Any extension of time to file a federal income tax return that is granted by the Internal Revenue Service due to a federally-declared disaster area automatically extends the date for filing the corresponding Wisconsin income or franchise tax return. The deadline for any estimated tax payment that falls within the federal extension period is also extended. The same taxpayers and areas as the IRS relief: the FAQ lists individuals and businesses located in the designated disaster area, relief workers, taxpayers whose records are in the area, estates and trusts with records there, and the spouse on a joint return. The department's wording is a federally declared disaster; it does not say whether IRS relief on a non-FEMA declaration also counts. Sec. 71.03(7), Wis. Stats. (an extension granted by law or by the IRS for the corresponding federal return extends the Wisconsin filing date); sec. 71.03(7)(f) (no extension-period interest for persons who qualify under 26 USC 7508A due to a presidentially declared disaster); the department's extension FAQ interprets secs. 71.03, 71.09, 71.24, 71.29, 71.44, 71.775, 73.03 and 77.58, Wis. Stats. source Public record

Taxes covered

Individual income tax returns and estimated payments falling in the federal extension period; fiduciary, partnership and corporation franchise or income tax returns, with corporations allowed an additional 30 days beyond the extended federal deadline. Interest is not charged during the extension period when the taxpayer qualifies for a federal disaster extension (Publication 401). Not covered: Sales and use tax and withholding returns, reports and payments are not extended automatically: an affected taxpayer may request a 30-day extension of time to file and pay by mail, email or My Tax Account. source Public record

State-declared disasters

The department's disaster pages describe no filing or payment relief tied to a governor's declaration alone. A state of emergency declared by the governor under sec. 323.10, Wis. Stats., does trigger the exemptions for out-of-state businesses and employees doing disaster relief work (2015 Wis. Act 84, Publication 411). source Public record

How to get relief

Automatic for IRS-qualified taxpayers. On the individual return, enter 03 in the Special Conditions box on the front and write the name of the federally declared disaster on the line provided; Publication 401 also says to submit a copy of the federal extension form with the Wisconsin return when it is filed. Sales, use and withholding filers ask for a 30-day extension through mail, email or My Tax Account. Penalties: No interest during the extension period for individuals, fiduciaries, corporations and partnerships that qualify for a federal extension due to a federally (presidentially) declared disaster (sec. 71.03(7)(f), Wis. Stats.; Publication 401). source Public record

Where relief is posted

Disaster Tax Assistance (Wisconsin Department of Revenue)

Other disaster tax rules

• Publication 411: out-of-state businesses and out-of-state employees in Wisconsin solely for disaster relief work during a governor-declared state of emergency may be exempt from certain Wisconsin registration and tax reporting requirements; notice is due to the department within 90 days after the disaster period ends. source Public record
• FAQ on whether purchases made with FEMA payments, U.S. Treasury checks and American Red Cross disbursing orders or client assistance cards are subject to Wisconsin sales and use tax. source Public record

Recent changes

• Sec. 71.03(7)(f), Wis. Stats.: no extension-period interest for persons who qualify for a federal extension under 26 USC 7508A due to a presidentially declared disaster, for taxable years beginning after December 31, 2008. source Public record
• 2015 Wis. Act 84 created the disaster relief work exemptions for out-of-state businesses and employees described in Publication 411. source Public record

The disaster page was last updated January 16, 2026; Publication 401 is dated 01/26. The statute text in sec. 71.03(7) speaks of natural persons and fiduciaries; the corporate 30-day rule comes from the department's FAQ, which cites sec. 71.24.

Not confirmed: Whether the department treats IRS relief issued on a state (non-FEMA) declaration the same way; its wording is federally declared disaster. Sec. 71.24 and 77.58, Wis. Stats., were not read directly; the corporate and sales tax rules here are from the department's FAQ and Publication 401.

Current disaster relief and every state's rules

Federal tax picture

From the IRS's own statistics: the Data Book for fiscal 2025 and Statistics of Income for tax year 2023. Every state

Collected by type: Individual income tax withheld and FICA tax $52.4B; Individual income tax payments and SECA tax $14.7B; Business income taxes $6.1B; Estate and trust income tax $1.6B; Excise taxes $893M; Estate tax $520M; Unemployment insurance tax $130M; Gift tax $20M; Railroad retirement tax $2.0M. source Public record

Filers moving in and out, 2022 to 2023

56,675 returns (89,800 people) with $4.1B of income moved in from other states; 56,159 returns (87,047 people) with $4.2B moved out, a net loss of $0.1B in income. source Public record

Minimum wage

Checked Nov 3, 2026. Wisconsin Department of Workforce Development, Equal Rights Division, Labor Standards

Wisconsin's minimum wage is $7.25 an hour, fixed in statute and unchanged since July 24, 2009, so it stays $7.25 in 2026 and 2027. Tipped employees get at least $2.33 an hour, and employees under 20 may be paid an opportunity wage of $5.90 for their first 90 days ($2.13 if tipped). State law bars cities, villages, towns and counties from setting their own minimum wage.

Rate

$7.25 from Jul 24, 2009 Same rate for minors.
$7.25 from Jul 24, 2009 No change scheduled. source Public record

How it is set

Fixed in law Wis. Stat. 104.035; Wis. Admin. Code DWD 272.03 source Public record

Other rates

• Golf caddies: $5.90 for 9 holes, $10.50 for 18 holes (per round, not hourly); camp counselors have weekly minimums (2026) source Public record

Tipped employees

2026: cash wage $2.33, tip credit $4.92 Opportunity employees (under 20, first 90 days) who receive tips: $2.13. Tips plus wage must average at least $7.25 over the pay period.
2027: cash wage $2.33, tip credit $4.92 No change scheduled. source Public record

Youth and training wages

$5.90. Opportunity wage for employees under 20 during their first 90 consecutive calendar days, or until they turn 20 if sooner. source Public record

Local minimum wages

Not allowed: state law preempts them source Public record

Poster

Wisconsin Minimum Wage Rates Poster (ERD-9247-P)

Wis. Stat. 104.001 voids any city, village, town or county minimum wage ordinance in effect on June 16, 2005.

Not confirmed: Whether Wisconsin sets a salary threshold for exempt employees above the federal level: not checked (DWD 274 not fetched).

Minimum wage in every state

Paid family and medical leave

Checked Nov 3, 2026. No program

Wisconsin has no state paid family and medical leave or temporary disability insurance program funded by payroll contributions, so there is no rate, wage base, split or employer filing for 2026 or 2027. The Wisconsin Family and Medical Leave Act gives unpaid, job-protected leave (up to 2 weeks for the employee's own serious health condition, 2 weeks to care for a parent, child or spouse, and 6 weeks for a birth or adoption each calendar year) at employers with at least 50 permanent employees; employees may substitute paid leave the employer offers.

No paid leave or disability insurance employer account appears in this site's employer ID research for the state (withholding with the Department of Revenue, unemployment insurance with the Department of Workforce Development).

Not confirmed: No Wisconsin agency page read states that Wisconsin has no paid family leave insurance program; status none rests on the absence of any program. The U.S. Department of Labor Women's Bureau paid leave page names New Hampshire, Vermont and Virginia as the states with voluntary paid family or medical leave insurance programs, but it lists the states with mandatory programs only on an interactive map that could not be read as text.

Paid leave in every state

Sick leave and time off

Checked Nov 5, 2026. No paid sick leave law

Wisconsin does not require private employers to give paid or unpaid sick leave, and state law voids and bars local ordinances that would require it. The Wisconsin Family and Medical Leave Act gives unpaid, job-protected leave at employers with at least 50 permanent employees: up to 6 weeks for a birth or adoption, 2 weeks to care for a seriously ill child, spouse, domestic partner or parent, and 2 weeks for the employee's own serious health condition each 12 months. Unused vacation must be paid at separation under a written vacation policy unless the policy has a written forfeiture provision.

Paid sick leave

No state law requires private employers to give paid sick leave.

Local laws: A city, village, town or county may not enact or administer an ordinance requiring an employer to give paid or unpaid leave for the employee's or a family member's health condition or medical care, for needs arising from domestic abuse, sexual abuse or stalking, or for other family, medical or health issues; any such ordinance in effect on May 20, 2011 is void (ordinances for local government employees excepted). A separate section bars local ordinances requiring any employment benefit, including leave, and makes those in effect on April 18, 2018 unenforceable. (Wis. Stat. 103.10(1m); Wis. Stat. 103.12 (2017 Wis. Act 327)) source Public record

Family and medical leave

The law

Wisconsin Family and Medical Leave Act, Wis. Stat. 103.10 source Public record

Employers covered

Employers with at least 50 individuals employed on a permanent basis in Wisconsin, including the state; DWD says the employer must have at least 50 permanent employees during at least 6 of the last 12 months.

Who is eligible

More than 52 consecutive weeks with the same employer and at least 1,000 hours worked in the preceding 52 weeks.

How long

In a 12-month period: up to 6 weeks for a birth or adoption (beginning within 16 weeks), up to 2 weeks to care for a family member with a serious health condition, no more than 8 weeks of family leave in total, and up to 2 weeks of medical leave for the employee's own serious health condition. Leave may be taken in blocks or intermittently.

Reasons

Birth of the employee's child; placement of a child for adoption; care of the employee's child, spouse, domestic partner or parent with a serious health condition; the employee's own serious health condition that prevents work. Group health coverage continues during leave, and the employee returns to the same or an equivalent position.

Paid?

Unpaid; the employee may substitute paid or unpaid leave of any other type the employer provides. Wisconsin has no state paid family and medical leave insurance program (see the site's paid leave page).

Vacation and PTO at the end of employment

Paid unless policy says no Employers need not provide vacation. DWD says that generally, if an employer has a written vacation policy that does not include a written forfeiture policy, the employer must pay for earned, unused vacation; the employer may set any conditions it chooses in its benefit policy. source Public record

"Use it or lose it" policies: allowed.

Other leave the law requires

What was checked: Read: the Legislature's certified PDFs of Wisconsin Statutes chapters 103, 756, 6, 7 and 321 (2023-24 statutes updated through 2025 Wis. Act 247, published November 4, 2026); DWD's Wisconsin Equal Rights laws page, its Wage Payment and Collection page and its Family and Medical Leave page. Pregnancy and childbirth leave falls under the Family and Medical Leave Act's birth leave; no separate pregnancy leave, bereavement, school activity, domestic violence leave or holiday requirement for private employers was found. No state or local paid sick leave requirement exists; Milwaukee's former paid sick leave ordinance is not separately cited, but any such ordinance in effect on May 20, 2011 is void under Wis. Stat. 103.10(1m)(e). Federal USERRA covers federal military service.

Not confirmed: No Wisconsin statute on use-it-or-lose-it vacation policies was found; the answer rests on DWD's statement that an employer may impose any conditions it chooses in its benefit policy. No search was made for 2025-26 session bills on leave that passed one chamber. Wis. Stat. 7.33(5), on pay offsets for public employees serving as election officials, was not read in full.

Federal law adds unpaid FMLA leave at employers with 50 or more employees and paid sick leave for federal contractors. Sick leave and time off in every state

Sales and use tax

Checked Nov 3, 2026

Wisconsin's state sales tax rate is 5 percent; most counties add a 0.5 percent county tax (0.9 percent in Milwaukee County) and the city of Milwaukee adds 2 percent, all administered by the Department of Revenue, for a combined rate as high as 7.9 percent. A remote seller must register and collect once its gross sales into Wisconsin, taxable and nontaxable, exceed $100,000 in the previous or current calendar year; the 200-transaction test ended February 20, 2021.

State rate

5% Wis. Stat. 77.52(1) source Public record

Local taxes

Yes, collected by the state. A 0.5 percent county sales and use tax applies in 70 counties; Milwaukee County's rate rose from 0.5 to 0.9 percent on January 1, 2024, and Waukesha and Winnebago Counties have none. The city of Milwaukee has imposed a 2 percent city tax since January 1, 2024. DOR administers the county and city taxes, reported on Form ST-12, and every seller registered for Wisconsin tax collects them on sales in those places. Publication 201 gives combined rates of 5.5, 5.9, 7, 7.5 and 7.9 percent. Some resort areas impose a premier resort area tax. DOR publishes a Sales Tax Rate Chart (URL not captured). source Public record

Remote sellers

$100,000 (transaction count repealed Feb 20, 2021); counts gross: annual gross sales into Wisconsin, both taxable and nontaxable, including sales by others on the retailer's behalf sales; previous or current calendar year; since Oct 1, 2018. A remote seller above the small seller exception must register and collect; DOR says all such remote sellers had to be registered beginning October 1, 2018. No grace period after crossing the threshold was found. The test is annual gross sales that exceed $100,000; DOR's FAQ puts it as the small seller exception for remote sellers with gross sales of $100,000 or less in both the previous and current calendar year. Before February 20, 2021 the test also included 200 or more separate transactions. source Public record

Marketplace facilitators

Must collect (A marketplace provider must collect on all taxable sales it facilitates for marketplace sellers unless DOR grants a waiver; a remote marketplace provider is covered once its own and facilitated sales into Wisconsin exceed the small seller exception.), since Jan 1, 2020 source Public record

Streamlined Sales Tax

Full member source Public record

Registration

Seller's permit (in-state retailers) or use tax registration certificate (out-of-state retailers), through Business Tax Registration, $20 Business Tax Registration fee covering two years, then $10 every two years; waived for sellers registering voluntarily through the Streamlined Sales Tax Governing Board's system Register Register online through DOR's Business Tax Registration (most online registrants get their account numbers by email when they register) or on Form BTR-101; out-of-state remote sellers apply for a use tax certificate the same way, or through the Streamlined Sales Tax Registration System. The $20 fee covers all locations. source Public record

Filing

• quarterly: the general rule, unless DOR notifies the seller in writing of a monthly or annual period
• monthly: when DOR notifies the seller in writing
• annual: when DOR notifies the seller in writing
• early monthly (due the 20th): liability more than $3,600 per quarter, on written notice from DOR

Due: The last day of the month after the reporting period; early monthly filers by the 20th day of the following month.
Electronic filing: Required: returns must be filed electronically (My Tax Account, Sales TeleFile or e-file transmission); a waiver for undue hardship can be requested on Form EFT-102.
Vendor discount: Retailer's discount of 0.75 percent of sales and use tax payable (state, county and city), limited to $8,000 per reporting period; when 0.75 percent comes to $10 or less, the discount is the lesser of $10 or the tax payable. Not allowed on tax paid late. source Public record

Certificates

Resale: Form S-211 (or the electronic S-211E), Wisconsin Sales and Use Tax Exemption Certificate, claiming resale. Streamlined certificate: accepted
Exemptions: The same forms: S-211, S-211E, or Form S-211-SST, Wisconsin Streamlined Sales and Use Tax Exemption Certificate. source Public record

Recent and coming changes

• Jul 1, 2026 City of Sturgeon Bay and Town of Minocqua adopt a premier resort area tax source Public record
• Apr 1, 2025 Racine County imposes a 0.5 percent county sales and use tax source Public record

Wisconsin has been a full Streamlined member since October 1, 2009. DOR's Marketplace Provider FAQ still refers to the number of transactions in the small seller exception, while Publication 201 (10/26) says the transaction test was eliminated February 20, 2021; this file follows Publication 201.

Not confirmed: DOR's sales tax rate lookup or rate chart URL was not captured. DOR's dollar thresholds for assigning monthly or annual filing were not found; Publication 201 says only that DOR notifies the seller. Whether DOR accepts the Multistate Tax Commission certificate is not stated on the pages read. Effective date of the 5 percent rate not recorded. My Tax Account URL not captured.

Sales tax in every state

Credit card surcharges

Checked Nov 4, 2026. No state surcharge law

No Wisconsin statute limiting or barring a seller's credit card surcharge was found. State law bars a card issuer from stopping a merchant from offering a discount for paying by cash or check. The Department of Revenue says a separately stated credit card fee is part of the taxable sales price.

The rule

No Wisconsin statute on a seller's credit card surcharge was found.

Cash discounts

No credit card issuer may, by contract or otherwise, prohibit a merchant from offering a discount to induce a customer to pay by cash, check or similar means instead of by credit card. (Wis. Stat. 422.422 (2005 Wis. Act 84)) source Public record

Sales tax on the surcharge

Depends Yes when the sale itself is taxable. Publication 201 (10/26) says the sales price, the total price from retail sales of taxable products and services, also includes charges a retailer separately states as credit card fees (along with fuel and energy surcharges, service calls and mileage) instead of raising its selling price, and refers to the article Sales Tax Treatment of Credit Card Fees Charged by Retailers in Wisconsin Tax Bulletin 229 (April 2025). source Public record

What was checked: Read the 2023-24 Wisconsin Statutes (certified November 4, 2026) chapters 100 (marketing and trade practices), 134 (miscellaneous trade regulations), 138 (money and interest), 218 (dealers), 224 (financial institutions) and 421 to 427 (Wisconsin Consumer Act) as PDFs from docs.legis.wisconsin.gov and searched each for "surcharge" and "credit card". The only surcharge hits were court-imposed penalty surcharges (100.261 and a bisphenol A surcharge in ch. 100), an ATM access fee provision in ch. 134 and a dealer provision in ch. 218; the card provisions found concern card numbers on receipts (134), card identification (423.401) and cash discounts (422.422). Administrative rules (ATCP) were not searched.

Not confirmed: Wisconsin Tax Bulletin 229 (April 2025), the article on credit card fees cited in Publication 201, was not read. Wisconsin Administrative Code chapters on trade practices (ATCP) were not searched for a card surcharge or price display rule.

Federal law and the card networks' own rules apply in every state. Surcharge rules in every state

Pass-through entity tax

Checked Nov 3, 2026. Election to pay tax at the entity level (pass-through entity-level tax)

Partnerships and tax-option (S) corporations, including LLCs taxed as either, can elect each year to pay tax at the entity level at 7.9% if owners holding more than 50% of the capital and profits (partnerships) or of the shares (S corporations) consent; the election is made by checking a box on Form 3 or Form 5S on or before the extended due date and can be revoked the same way by that date. Owners get no credit: they leave their share of the entity's income out of Wisconsin adjusted gross income. There is no end date.

Law

Wis. Stat. 71.21(6) (partnerships) and 71.365(4m) (tax-option (S) corporations). 2017 Wisconsin Act 368 (signed December 14, 2018). First tax year 2018. source Public record

Who can elect

S corporations (tax-option corporations) for taxable years beginning on or after January 1, 2018, and partnerships for taxable years beginning on or after January 1, 2019, including LLCs treated as either. No owner-type limit is stated in the statute. An entity whose lower-tier entity elected checks a box on Form 3 (line J) or Form 5S (line A8) and gives owners the related information; an electing partnership in a multi-tier structure attaches a supplemental schedule showing its computation. source Public record

Election

Partnerships check Box I on Form 3 and attach Schedule 3-ET; S corporations check Box A7 on Form 5S and attach Schedule 5S-ET. No consent signatures are filed, but the entity must prove consent on request. An amended return filed by the extended due date can make the election. Owners holding more than 50% of the capital and profits of a partnership, or more than 50% of the shares of an S corporation, on the day of the election must consent. Deadline: On or before the due date or extended due date of the return; the election is made on the day the return is filed. Made each year. Yes, for that year, by an amended return filed on or before the extended due date with consent of owners holding more than 50%. source Public record

Rate

2026: 7.9% Same as 2025.
2025: 7.9% Net income reportable to Wisconsin, with the situs of income determined as if no election were made. DOR's partnership example counts a resident partner's full share and a nonresident partner's Wisconsin-apportioned share. source Public record

Estimated payments

The estimated payment and underpayment interest rules for individuals (partnerships, secs. 71.09 and 71.84) and for corporations (S corporations) apply: quarterly estimates are generally required if the tax is $500 or more. An electing partnership with no Wisconsin liability in a 12-month prior year, and a Wisconsin resident all that year, owes no underpayment interest. Payments by owners and by the entity are not transferred between accounts. Partnerships, calendar year 2026: April 15, June 15 and September 15, 2026 and January 15, 2027; fiscal years: the 15th day of the 4th, 6th and 9th months and the 1st month of the next year. source Public record

Return

Form 3 with Schedule 3-ET (partnerships); Form 5S with Schedule 5S-ET (S corporations). Due 15th day of the 3rd month after the tax year ends; tax is due by that date even when filing under extension. Partnerships: up to six months (Wisconsin-only) or the federal extended date. S corporations: automatic 7 months or until the original federal due date, whichever is later, or 30 days after the federal extended due date. source Public record

Owner credit

No credit: owners do not include their proportionate share of the electing entity's income, gain, loss or deduction in Wisconsin adjusted gross income. Partners with no income reportable to Wisconsin need not file a Wisconsin individual return, but must file to claim credits or refunds. Credit for other states' PTET: A resident owner cannot claim a credit for other states' taxes against income taxed at the entity level in Wisconsin; the electing entity claims the other-state credit itself (up to 7.9% of income taxed in both states). Where an upper-tier partnership elects entity-level tax in another state but not in Wisconsin, resident partners compute the credit on Schedule OS from their share of the partnership's net tax paid. No list of states. source Public record

The statutes set no end date and do not refer to the federal SALT cap; no change made because of Public Law 119-21 was found.

Not confirmed: DOR's common questions for tax-option (S) corporations were not located; S corporation election details rest on the statute and the 2025 Form 5S instructions. Whether owner-type limits apply (for example, partners that are corporations or tax-exempt): the statute states none, and DOR's partnership FAQ on tax-exempt partners was not read in full.

Pass-through entity tax in every state

Conformity to the 2025 federal tax law

Checked Nov 3, 2026. Business tax: corporation franchise or income tax

Wisconsin follows the Internal Revenue Code as amended to December 31, 2022 (static), with depreciation tied to the Code as of January 1, 2014 and section 179 following the Code for the year property is placed in service. No act has adopted Public Law 119-21 generally: the Department says most of it does not apply, and a 2026 conformity bill (Assembly Bill 870) passed the Assembly but failed in the Senate. Wisconsin does not allow any federal bonus depreciation, keeps the pre-2017 section 174 (current deduction but no catch-up) and does not follow the new 163(j) base, while the 2025 section 179 increase does apply; the new individual deductions do not reach the return, which starts from federal adjusted gross income.

Follows the Code

Fixed date, Code as of Dec 31, 2022. Wis. Stat. 71.01(6)(n) (individuals and fiduciaries), 71.22(4)(n) and (4m), 71.26(2)(b)15., 71.34(1g), 71.42(2)(n) (corporations and others); 71.98 (depreciation, section 179, small business stock)
Exceptions: for depreciation and amortization, the Code as of January 1, 2014 plus listed later amendments (Wis. Stat. 71.98(3)); for section 179 through 179E and depletion, the Code in effect for the year (71.98(4)). The Department's 2025 Form 6 instructions list the sections of Public Law 119-21 that apply for taxable years beginning after December 31, 2024 (including 70306 on section 179 and 70431 on small business stock) and those that do not. source Public record

Starting point

Individuals: federal adjusted gross income
Corporations: federal taxable income source Public record

Response to Public Law 119-21

None yet. Years: 2025 and 2026
No act updating the Code reference for Public Law 119-21 was found; Wisconsin Tax Bulletin 234 (July 2026) says most of the changes do not apply for Wisconsin. The Department lists the few Public Law 119-21 provisions that do apply for taxable years beginning after December 31, 2024: section 179 limits, small business stock, 529 expenses, the telehealth safe harbor and the CFC year election repeal. Assembly Bill 870 (adopting changes to the federal Code for state tax purposes) passed the Assembly 58 to 35 on February 19, 2026 and failed to concur in the Senate under Senate Joint Resolution 1 on March 23, 2026. source Public record

Provision by provision

Other differences

• Section 1202 small business stock: section 70431 of Public Law 119-21 (larger exclusion and limits) applies for taxable years beginning after December 31, 2024. source Public record
• Opportunity zones: section 70421 of Public Law 119-21 is not adopted. source Public record
• Itemized deductions: Wisconsin follows section 68 as it existed before the 2017 law, not the new 35% benefit limit. source Public record
• Charitable contributions: Wisconsin has not adopted the 0.5% (individuals) and 1% (corporations) floors. source Public record
• Trump accounts (section 530A) are not recognized for Wisconsin. source Public record

Guidance from the state

• Jul 31, 2026 Wisconsin Tax Bulletin 234: Wisconsin Internal Revenue Code (IRC) Conformity for 2026
• 2025 Schedule I Instructions (Adjustments to Convert Federal Adjusted Gross Income)
• 2025 Form 6 Instructions, Conformity with Internal Revenue Code and Exceptions

Recent and coming changes

• Assembly Bill 870 (IRC update) passed the Assembly on February 19, 2026 and failed to concur in the Senate on March 23, 2026; no Code update was enacted in the 2025 to 2026 session. source Public record
• The Legislative Fiscal Bureau's October 8, 2025 memo lists each Public Law 119-21 provision and the estimated cost of adopting it, for a future conformity bill. source Public record

The bulletin's date comes from its file name (234-07-31) and masthead (July 2026). Corporate starting point: the Form 6 instructions compute modified federal taxable income; Form 4 instructions were not read.

Not confirmed: Content of Assembly Bill 870 as passed by the Assembly (which provisions it would have adopted) not read. Form 4 (single corporation) instructions not read; corporate starting point taken from Form 6 instructions.

Conformity in every state

Pay in job postings

Checked Nov 2, 2026. No state pay range law

Wisconsin has no law requiring employers to put pay in job postings or to disclose pay to applicants or employees. State law expressly lets an employer ask about a prospective employee's salary history and bars cities, villages, towns and counties from prohibiting it (Wis. Stat. 103.36). The 2025 to 2026 bills that would have required salary ranges in postings (AB 480 and SB 488) failed to pass on March 23, 2026.

Salary history ban: No (Wis. Stat. 103.36). An employer may solicit salary history information of prospective employees, and no city, village, town or county may enact or enforce an ordinance prohibiting it (2017 Wisconsin Act 327). source Public record

What was checked: Checked: Wisconsin Statutes chapters 103 (employment regulations), 109 (wage payments, claims and collections) and 111 (employment relations, including fair employment) for pay range, salary history and job posting provisions; the only relevant section is 103.36. Checked the Department of Workforce Development Equal Rights Division's Labor Standards page, whose topic list has no pay transparency entry. Bills: 2025 Assembly Bill 480 and Senate Bill 488, which would have created Wis. Stat. 103.44 requiring job postings to include a salary range and benefits, were referred to committee and failed to pass pursuant to Senate Joint Resolution 1 on March 23, 2026. Because 103.36 preempts local salary history bans, any local rule would need to be a posting rule; none was found.

Not confirmed: Local ordinances: no city or county code (for example Madison, Milwaukee, Dane County) was read for a pay posting or disclosure ordinance.

Pay transparency rules in every state

For tax professionals

Checked Nov 3, 2026. Wisconsin Department of Revenue (DOR)

Wisconsin's power of attorney is Form A-222, but DOR says its use is not mandatory and a similar written authorization works; for tax record requests DOR accepts IRS Form 2848 for income, withholding and excise tax matters. No Wisconsin paid preparer registration or license was found. Preparers who prepared 50 or more Wisconsin individual income tax returns in 2025 must e-file 2025 returns, unless the client writes "no e-file" before signing the paper return.

Power of attorney

Form A-222, Power of Attorney (R. 10-21), with instructions I-222 (R. 09-22). An entire entity or firm (such as a law or accounting firm, authorizing DOR to talk with all its employees) or one or more named individuals. Matters before DOR, including receiving confidential Wisconsin tax information, for individuals, estates, trusts, partnerships and corporations. Full authority, or limited authority for income or franchise, sales and use, excise, property, employer withholding, pass-through withholding, nontax debt or other matters; periods are optional and blank means all periods. Send it to the DOR employee or unit you are working with; otherwise email DORPOA@wisconsin.gov, fax 608-267-1030, or mail to Mail Stop 5-77, Wisconsin Department of Revenue, PO Box 8949, Madison WI 53708-8949. Photocopies, faxed and electronic copies are acceptable, and a signature stamp or electronic signature is acceptable. Processing: Effective for department action from DOR's receipt date; no processing time stated. No renewal: the form remains valid unless revoked, using the same form with the revoking box checked. form source Public record

Federal Form 2848

Accepted with conditions DOR says Form A-222 is not mandatory and a similar written authorization executed by the taxpayer is required. For requests for copies of tax records, DOR says IRS Form 2848 may be used for income, withholding or excise tax matters; another POA form must have the taxpayer's signature notarized and clearly give authority to request or receive state and federal tax records. source Public record

Information only

No separate information authorization form was found; Form A-222 can grant limited authority. Representatives can see copies of most notices through the taxpayer's My Tax Account if the taxpayer allows online access, because DOR sends system notices only to the taxpayer. On the return: Form 1 Third Party Designee: "Do you want to allow another person to discuss this return with the department?" The designee can supply missing information, call about processing, refund or payment status, and respond to certain notices about math errors, offsets and return preparation, but cannot receive a refund check, bind the taxpayer or represent the taxpayer. It ends no later than the due date of the next year's return (April 15, 2027, for most 2025 returns). source Public record

Preparer registration

No program found

Preparer ID on returns

None found: the 2025 Form 1 has no paid preparer signature or preparer ID area. PTIN: not mentioned. source Public record

E-file mandate for preparers

A preparer (any person or entity in the business of preparing individual income tax returns) who prepared 50 or more 2024 Wisconsin individual income tax returns in 2025 must e-file 2025 Wisconsin individual returns; returns of all employees and all locations are counted together, and the location of the business does not matter (sec. Tax 2.08, Wis. Adm. Code). Wisconsin individual income tax returns; fiduciary (Form 2) and partnership (Form 3) returns also, when DOR has given notice at least 90 days before the due date of the first return to be e-filed. Client opt-out: The client writes "no e-file" before their signature on the Wisconsin income tax return; a preparer facing undue hardship can request a waiver on Form EFT-102. Penalty: None at present: DOR says sec. Tax 2.08 does not impose penalties for noncompliance and it will reevaluate based on voluntary compliance. source Public record

Transcripts and account records

Request copies of tax records online through DOR's request application (tap.revenue.wi.gov/ReqCpy), by calling customer service at (608) 266-2772, or at a DOR office, uploading ID and authorization and paying the fee. Who can ask: The taxpayer, a legal guardian, a POA holder (Form A-222, IRS Form 2848 for income, withholding or excise matters, or a notarized alternative POA), a personal representative, a trustee, or a business officer. The requester must be an individual, not a business name. Copies of Wisconsin tax records, generally kept for seven years (longer for net business losses, credit carryforwards or criminal investigations); copies of returns are available only once fully processed. Certified copies, audit work papers and net tax information are also available. Fee: $5.00 prepaid search fee per year or period for copies of filed returns; $6.00 per year or period for certified copies; $4.00 per return for net tax information; audit work papers $0.01 per single sided page. Turnaround: Within three weeks after all required documents and fees are received, by mail only; older records may take longer. Same day in person if the requester arrives at least three hours before closing. Online for representatives: A representative can submit the request online but the records are mailed. Through My Tax Account, a representative with access can see copies of most notices, and a business that filed through My Tax Account can view those returns for free. request source Public record

Online access for professionals

My Tax Account (MTA), third-party preparer access. A third-party preparer adds client accounts to the preparer's own MTA profile, closes accounts for clients, and can see copies of most notices. The preparer's business registers with DOR (a preparer not engaged in business in Wisconsin calls (608) 261-5338 for a placeholder account), signs up for MTA answering Yes to the third-party preparer question, then uses Manage My Profile, Request Access to a Third Party Account, Add Client. For individual income tax and homestead credit accounts, the client must have their own MTA profile with Master access and a valid POA on file, and the client approves by email; there is no automatic approval. For business accounts the client's Master holder is emailed, or if there is no Master logon the client gets a letter and the request is approved automatically; without a client MTA profile, the client signs Form A-777a, which the preparer keeps. source Public record

Practitioner line

No dedicated practitioner line found. POA form questions: (608) 266-2486 or DORIncome@wisconsin.gov. My Tax Account customer service: (608) 261-5338. Copies of tax records: (608) 266-2772. source Public record

A POA is not needed when the taxpayer (or an officer of an entity taxpayer) accompanies the representative, and generally not for a trustee, receiver, guardian, administrator or executor, or a court-appointed representative.

Not confirmed: No Wisconsin statute or DOR statement that there is no paid preparer registration was found; registration.required is false because DOR's tax professional pages list none. Whether DOR accepts IRS Form 2848 as a general POA (beyond record requests) is not stated beyond the I-222 phrase "or similar written authorization". No processing time for Form A-222 is stated.

Rules for tax professionals in every state

Federal tax data sharing

18 IRS data-sharing agreements with agencies in Wisconsin, for any purpose (TIGTA, as of March 2026) source Public record; FUTA credit certified to the IRS by Wisconsin Workforce Development (DWD) source Public record; the workforce agency signed the IRS Questionable Employment Tax Practices (QETP) agreement in 2007 source Public record. FUTA: Printed as "WI Workforce Development" and "DWD-UI Bureau of Tax & Accounting"; DWD is not spelled out. How the IRS shares tax data with the states

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