The short answer. Depending on the payment: rents and royalties of $600 or more to Wisconsin residents (or to nonresidents for Wisconsin property); nonwage payments of $600 or more to a nonresident for services performed in Wisconsin; annuities, pensions and other nonwage compensation of $600 or more to residents; and any payment with Wisconsin withholding, regardless of amount. First Wisconsin 1099 date in 2027: Monday, February 1, 2027.
Wisconsin filing rules at a glance
- Who asks
- Wisconsin Department of Revenue
- State 1099 copies
- Yes
- 1099 due
- January 31, moved to the next business day (February 2, 2026 for tax year 2025)
- W-2 due
- January 31, moved to the next business day (February 2, 2026 for tax year 2025)
- Year-end form
- Annual reconciliation, Form WT-7
- E-filing
- If you file 10 or more wage statements or information returns, you must file electronically; fewer than 10 may be mailed.
- IRS CF/SF
- IRS lists the state; state page silent (forms the IRS forwards: 1099-NEC, 1099-MISC)
Wisconsin dates for the 2027 season
| Due | Where | What to file | Source |
|---|---|---|---|
Monday, February 1, 2027Moved from Jan 31, a Sunday. | Wisconsin | 1099s (information returns) | |
Monday, February 1, 2027Moved from Jan 31, a Sunday. | Wisconsin | W-2s (wage statements) |
Federal dates for the same forms are in the deadline finder for Wisconsin, which can also add any other states you paid people in.
Wisconsin and the IRS combined program
The Wisconsin pages we opened don't mention the Combined Federal/State Filing program. Wisconsin is on the IRS participating-state table in Publication 1220.
Worth knowing in Wisconsin
- The $600 figures are from the Department's February 2026 guidance, written for tax year 2025; check whether Wisconsin changes them for 2026 payments.
Not confirmed: cfsf, reconciliation.due. The official pages we opened didn't say, so we left them blank.
Where this comes from
- Wisconsin DOR: Forms W-2 and 1099 Filing by Employers and Others Making Reportable Payments (February 20, 2026)
- IRS Publication 1220 (Rev. 5-2026), Part A Sec. 12, Table 1: Participating States and Codes
General information, not tax or legal advice. Checked November 2026 against the official state revenue and IRS pages linked here. Rules, forms and portals change; the state's own instructions and your preparer have the final word. MCC Solutions is not a law firm or a CPA firm, and is not affiliated with any tax agency.
Wisconsin questions
Do I have to file Form 1099-NEC with Wisconsin?
Depending on the payment: rents and royalties of $600 or more to Wisconsin residents (or to nonresidents for Wisconsin property); nonwage payments of $600 or more to a nonresident for services performed in Wisconsin; annuities, pensions and other nonwage compensation of $600 or more to residents; and any payment with Wisconsin withholding, regardless of amount.
Does the IRS combined federal/state program take care of Wisconsin?
The IRS lists Wisconsin as a participant, but the Wisconsin page we opened doesn't say whether a CF/SF filing satisfies it. File directly unless Wisconsin Department of Revenue tells you otherwise.
When are Wisconsin W-2s and the year-end form due for 2026 wages?
Wisconsin's page: January 31, moved to the next business day (February 2, 2026 for tax year 2025). The year-end form is Annual reconciliation, Form WT-7. On the 2027 calendar that's Monday, February 1, 2027.
Do I have to e-file with Wisconsin?
If you file 10 or more wage statements or information returns, you must file electronically; fewer than 10 may be mailed.
Related: State 1099 and W-2 filing requirements · Deadline finder · Do I need to send a 1099? · 1099 deadline calculator · Contractor payment tracker · New hire reporting by state · New 1099 Rules Kit · Year-End Close and 1099 Kit