Wisconsin 1099 filing requirements (2026)
Wisconsin requires businesses to file Form 1099-NEC with the state, using its own $600 threshold, which is lower than the federal $2,000 threshold for 2026 payments. The state due date is January 31 (for 2026 payments: February 1, 2027 because January 31, 2027 is a Sunday; 2025 forms were due February 2, 2026).
| State 1099-NEC filing required? | Yes |
|---|---|
| Threshold | $600 |
| State due date | January 31 (for 2026 payments: February 1, 2027 because January 31, 2027 is a Sunday; 2025 forms were due February 2, 2026) |
| IRS CF/SF participant | Yes (direct filing still required) |
| Filing portal | https://tap.revenue.wi.gov/mta/ |
How does Wisconsin treat the new $2,000 federal threshold?
Wisconsin keeps its own $600 threshold and does NOT follow the federal $2,000 threshold. WI DOR 2025 Fall Tax Updates Q&A, Q33: 'Does Wisconsin follow the federal One Big Beautiful Bill Act changes to information return (Form 1099) reporting thresholds? No, on the date of this guidance, the threshold under Wisconsin law remains $600 for certain Form 1099s required to be filed with the department. A change to Wisconsin law is required to match the thresholds under federal law (section 70433 of Public Law 119-21).' The 2026 Form 9b (IC-092 R. 7-26, laws in effect as of May 8, 2026; secs. 71.70 and 71.72) still requires reporting of $600 or more for: rents/royalties to WI residents, rents/royalties to nonresidents on WI property, and 'annuities, pensions, and other nonwage compensation of $600 or more paid to Wisconsin residents, and payments of $600 or more made to nonresidents for services performed in Wisconsin.' Federal 1099-NEC/MISC must be used instead of Form 9b when the federal form is required. So for 2026 payments of $600-$1,999 with no federal 1099-NEC/MISC, a Wisconsin Form 9b is required. Pub 117 Chart 1 also sets $600 thresholds.
What if you withheld Wisconsin income tax?
Anyone who withholds WI tax on a wage statement or information return must file Form WT-7 (Employer's Annual Reconciliation) by January 31, and 1099s reporting WI withholding must be included. Any Form 1099 reporting WI withholding must be filed directly with DOR by January 31 even by CF/SF participants. If WI tax is withheld, the form must be filed even when the payment is below the threshold. Filing 10 or more of any one type of information return requires electronic filing.
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