Form9b: Form9b (2025)
Wisconsin · Wisconsin DOR · Used for tax years 2025
Wisconsin Form 9b reports miscellaneous income payments, including rents, royalties, annuities, pensions, and other nonwage compensation. It includes copies for the Wisconsin Department of Revenue, the recipient, and the payer’s records.
Who files this form
Individuals, fiduciaries, partnerships, limited liability companies, and corporations doing business in Wisconsin must file Form 9b when making these reportable payments to individuals:
- Box 1: Rents and royalties of $600 or more paid to Wisconsin residents, regardless of where the property is located.
- Box 2: Rents and royalties of $600 or more paid to nonresidents for property located in Wisconsin.
- 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.
Payers other than corporations must report rents and royalties only if they deduct those payments when computing Wisconsin net income.
If you are required to 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 2025, file Form 9b with the Wisconsin Department of Revenue and give the recipient a copy by February 2, 2026. This deadline also applies to the federal forms required in place 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 rents, royalties, annuities, pensions, or other nonwage compensation.
- Whether the recipient is a Wisconsin resident.
- The property location for rent and royalty payments, or where services were performed for payments to nonresidents.
How to file
Type or print the payer and recipient information, then enter reportable payments in the appropriate boxes.
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, such as 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. Use the appropriate federal Form 1099-MISC, 1099-NEC, 1099-R, or W-2 instead if you must file it with the IRS.
- Overlooking electronic filing requirements. Filing 10 or more W-2s or 10 or more of any one type of information return requires electronic filing.
- Assuming an extension covers the recipient’s copy. The deadline for furnishing that copy cannot be extended.
- 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.
Amounts not properly reported on Form 9b may be disallowed as deductions. Failure to file by the deadline, or filing an incorrect or incomplete form due to willful neglect, may result in a $10 penalty for each violation.
Questions people ask
Do I report rent paid to a Wisconsin resident for property 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 these payments only if they deduct them when computing Wisconsin net income.
Can I use Form 9b if I withheld Wisconsin income tax?
If you withheld Wisconsin income tax from annuities, pensions, or nonwage compensation, file Form 1099 or W-2, as appropriate, instead of Form 9b.
What if an employee receives both wages subject to withholding and additional amounts not subject to withholding?
Report the total compensation on Form W-2, not Form 9b.
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.