Form9b: Form9b (2024)
Wisconsin · Wisconsin DOR · Used for tax years 2024
Wisconsin Form 9b is an information return for reporting certain miscellaneous income payments of $600 or more, including rents, royalties, annuities, pensions, and other nonwage compensation. It includes copies for the Wisconsin Department of Revenue, the payment recipient, and
Who files this form
Individuals, fiduciaries, partnerships, limited liability companies, and corporations doing business in Wisconsin must file Form 9b when they make these reportable payments to individuals:
- Rents and royalties of $600 or more to Wisconsin residents, regardless of where the property is located.
- Rents and royalties of $600 or more to nonresidents for property located in Wisconsin.
- Annuities, pensions, and other nonwage compensation of $600 or more to Wisconsin residents.
- Payments of $600 or more to nonresidents for services performed in Wisconsin.
Payers other than corporations must report rents and royalties only if they deduct the payments when computing Wisconsin net income.
If you must file federal Form 1099-MISC, 1099-NEC, 1099-R, or W-2 with the IRS, use the appropriate federal form instead of Wisconsin Form 9b.
When it's due
For tax year 2024, file Form 9b with the Wisconsin Department of Revenue and give the recipient a copy by January 31, 2025. This deadline also applies to the federal forms required instead of Form 9b.
See Publication 117 for information about requesting a 30-day extension to file with the department. The deadline for giving the recipient a copy cannot be extended.
What you'll need
Have the following information ready to complete Form 9b:
- The payer’s name, address, and federal ID number.
- The recipient’s name, address, and Social Security number.
- The amounts paid for reportable rents, royalties, annuities, pensions, or other nonwage compensation.
- The recipient’s Wisconsin residency status and, where relevant, the location of the property or where services were performed.
How to file
Type or print the payer and recipient information. Report qualifying payments in the appropriate boxes:
- Box 1: Rents and royalties of $600 or more paid to Wisconsin residents.
- Box 2: Rents and royalties of $600 or more paid to nonresidents for Wisconsin property.
- Box 3: Annuities, pensions, and other nonwage compensation of $600 or more paid to Wisconsin residents, and payments of $600 or more to nonresidents for services performed in Wisconsin.
Electronic filing: You must file electronically if you file 10 or more wage statements (Form W-2) or 10 or more of any one type of information return, including Form 9b. For more information, see Publications 117 and 172 at revenue.wi.gov or call (608) 266-2776.
Mailing address for Copy A:
Wisconsin Department of Revenue
PO Box 8920
Madison, WI 53708-8920
Give Copy B to the recipient and keep Copy C for your records.
Common mistakes
- Using Form 9b when a federal form is required. If you must file Form 1099-MISC, 1099-NEC, 1099-R, or W-2 with the IRS, use that form instead.
- Using Form 9b after withholding Wisconsin income tax. If you withheld Wisconsin income tax from annuities, pensions, or nonwage compensation, file Form 1099 or W-2, as appropriate, instead.
- Splitting an employee’s compensation between forms. If an employee receives wages subject to withholding and additional amounts not subject to withholding, report the total on Form W-2, not Form 9b.
- Reporting sales taxes incorrectly. Include state, county, or stadium sales taxes imposed on the service provider that you pay to the provider. Do not include sales taxes imposed on you as the buyer and collected by the provider.
- Assuming an extension covers the recipient’s copy. The deadline for furnishing that copy cannot be extended.
Amounts not properly reported may be disallowed as deductions. Failure to file by the due date, or filing an incorrect or incomplete Form 9b due to willful neglect, may result in a $10 penalty for each violation.
Questions people ask
Do I use Form 9b if I must file a federal information return?
No. If you must file federal Form 1099-MISC, 1099-NEC, 1099-R, or W-2 with the IRS, use the appropriate federal form instead of Form 9b.
Do rents paid to a Wisconsin resident count if the property is outside Wisconsin?
Yes. Box 1 covers rents and royalties of $600 or more paid to Wisconsin residents, regardless of the property’s location. Payers other than corporations report rents and royalties only if they deduct those payments in computing Wisconsin net income.
When is electronic filing required?
Electronic filing is required if you file 10 or more Forms W-2 or 10 or more of any one type of information return, including Form 9b.
Can I request a filing extension?
Publication 117 explains how to request a 30-day extension to file with the department. You cannot extend the deadline for giving the recipient a copy.
Which copy do I keep?
Keep Copy C for your records. Copy A is for the Wisconsin Department of Revenue, and Copy B is for the recipient.