Form WT-7 at a glance
What it is: WT-7 Form: Employers Annual Reconciliation of Wisconsin Income Tax Withheld, Wisconsin Department of Revenue.
Where and when to file: Normally due January 31 following the calendar year. DUE WITHIN 30 DAYS of account cease date, if withholding account is closed prior to December 31.
Please complete this form if you have an active account even if you did not have employees this year.
A filled-in Form WT-7 example: an employer reconciles a year of withholding
How to fill out Form WT-7, box by box
Tax year and due date
If not 2025, change year.
DUE DATE: February 2, 2026
Business name, tax account number and address
Wisconsin Tax Account Number: Please enter 15-digit number (NO DASHES).
Enter Business Name, Legal Name, Mailing Address - Street or PO Box, City State Zip Code.
Federal Employer Identification Number: Please enter 9-digit number (NO DASH).
Boxes to check
Check here if this is an AMENDED return.
Check here if W-2c is included.
Check if address changed.
Check if business discontinued (enter discontinuation date) (MM DD YYYY).
Lines 1 to 4: the number of returns
Lines 1-4: Include Wisconsin W-2s. Include only 1099s, W2Gs with Wisconsin withholding.
1. Enter the number of employee W-2s.
2. Enter the number of 1099-MISCs/NECs.
3. Enter the number of other informational returns.
4. Total (Add lines 1, 2, and 3).
Lines 5 and 6: tax withheld
Print numbers like this. Not like this. NO COMMAS.
5. Total Wisconsin tax withheld shown on W-2s and other information returns.
6. Wisconsin tax withheld according to payroll records for: a. Quarter ended March 31 (Months of Jan, Feb, Mar). b. Quarter ended June 30 (Months of Apr, May, June). c. Quarter ended September 30 (Months of July, Aug, Sept). d. Quarter ended December 31 (Months of Oct, Nov, Dec).
e. Total (Add lines 6a, 6b, 6c, and 6d).
Lines 7 to 10: amount due or overpaid
7. Enter the amount from line 5 or 6e. If the amounts are not equal, enter the larger amount.
8. Total withholding reported on Deposit Reports (Forms WT-6 or EFT).
9. If line 7 is more than line 8, enter the difference on line 9. This is the TAX AMOUNT DUE.
10. If line 8 is more than line 7, enter the difference as the amount OVERPAID.
Contact person, signature and date
"I hereby declare that this Reconciliation is true and complete to the best of my knowledge and belief." Contact Person (please print clearly) Signature Phone Number Date.
More rules for Form WT-7
NOTE: If you are an annual filer, payment should accompany this form.
Common questions about Form WT-7
Where do I file it?
Electronic Filing Required: this form must be filed ELECTRONICALLY (do not email or fax), unless a waiver is approved by the department. See instructions.
When is this form not the right one?
WT-7 must be completed for ALL active withholding accounts*. *No Wisconsin withholding to report for 2025? Close your account effective 12/31/24, transmit any required W-2s and 1099s (see Pub 117), and do not submit a 2025 WT-7.
Sources
[1] Form WT-7 (W-107, R. 7-25), Employers Annual Reconciliation of Wisconsin Income Tax Withheld, Wisconsin Department of Revenue (the Official source link on this page).
