71.68 Definitions. In this subchapter: (1) “Department” means the department of revenue. (2) “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. History: 1997 a. 27.
71.70
Rents or royalties. (1) PERSONS OTHER THAN CORPersons other than corporations deducting rent or royalties in determining taxable income shall file a report that shows the amounts and the name and address of each individual who is a resident of this state and to whom royalties of $600 or more are paid during the taxable year; and the amounts and the name and address of each individual to whom rent of $600 or more is paid during the taxable year for property having a situs in this state. The person who deducts rent or royalties shall file the report on or before January 31 of the year following the year in which the payments are made. The person who deducts rent or royalties shall, on or before that deadline, furnish the recipient of the payment with a copy of the report. (2) CORPORATIONS. All corporations doing business in this state shall file, on or before January 31, any information relative to payments made within the preceding calendar year of rents and royalties to all individuals taxable thereon under this chapter. The corporation that makes the payment shall, on or before that deadline, furnish the recipient of the payment with a copy of the statement. PORATIONS.
History: 1987 a. 312; 1989 a. 31; 1991 a. 39; 1997 a. 27, 291; 2017 a. 59. Cross-reference: See also s. Tax 2.04, Wis. adm. code.
71.71
Wages subject to withholding. (1) STATEMENT EMPLOYER MUST FURNISH TO EMPLOYEE. (a) Every person, partnership or limited liability company required to deduct and withhold from an employee under the general withholding provisions of subch. X shall furnish to each such employee in respect of the remuneration paid by such person, partnership or company to such employee during the calendar year, on or before January 31 of the succeeding year, or if his or her employment is terminated before the close of any such calendar year on the day on which the last payment of remuneration is made, 2 legible copies of a written statement showing the following: 1. The name of such person, partnership or limited liability company, and that person’s, partnership’s or company’s Wisconsin income tax identification number, if any. 2. The name of the employee and the employee’s social security number, if any, or other number required by the department. 3. The total amount of wages as defined in s. 71.63 (6). 4. The total amount deducted and withheld as required by the general withholding provisions of subch. X. (b) The employee shall furnish the department of revenue one copy of such written statement along with his or her return for the year. (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. History: 1987 a. 312; 1991 a. 39; 1993 a. 112; 1997 a. 27; 2017 a. 59, 324. Cross-reference: See also s. Tax 2.04, Wis. adm. code.
71.715
Wages not subject to withholding. (1) STATEMENT EMPLOYER MUST FURNISH TO EMPLOYEE. (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: 1. The name of the employer and the employer’s Wisconsin income tax identification number, if any. 2. The name of the employee and the employee’s social security number, if any, or other number required by the department. 3. The total amount of wages the employer paid in the calendar year to the employee. (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. (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. History: 2017 a. 59, 324.