Current through Acts 2023-2024, ch. 272
Section 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.Amended by Acts 2018 ch, 324,s 7, eff. 4/18/2018.Amended by Acts 2018 ch, 324,s 6, eff. 4/18/2018.Amended by Acts 2017 ch, 59,s 1133, eff. 9/23/2017.1987 a. 312; 1991 a. 39; 1993 a. 112; 1997 a. 27.