LLC Annual Report and Tax Filing Requirements in Wisconsin

Learn about annual report and tax filing requirements for Wisconsin LLCs.

By , Attorney
Updated by Amanda Hayes, Attorney · University of North Carolina School of Law

A limited liability company (LLC) is a common entity structure for small businesses. An LLC offers limited liability to its owners, various management structures, and flexible tax options. But LLCs also have ongoing state filing and tax requirements.

If you have a Wisconsin LLC, you must submit an annual report and fee. You'll also need to file and pay some business taxes and returns. This article covers the most important ongoing reporting and state tax filing requirements for LLCs in Wisconsin. (If you need information about other states' LLC requirements, review our article on LLC tax and filing requirements.)

Wisconsin LLC Annual Report

In Wisconsin, you must file an annual report for your LLC. Annual report forms or notifications are automatically sent to your LLC's registered agent and office.

You can file your annual report online either through:

The annual report is due at the end of the calendar quarter of the anniversary month of your LLC's formation. For example, if your LLC was formed on July 15 then your report would be due by September 30. As of 2023, the filing fee is $25.

State Business Taxes in Wisconsin

For the purpose of income taxes, most LLCs are considered "pass-through tax entities." With a pass-through tax entity, the responsibility for paying federal income taxes passes through the LLC and falls on the individual LLC members (owners). In other words, the LLC itself doesn't pay taxes on its income, only its members do.

Though your LLC will not owe taxes, it'll still need to file Wisconsin Form 3, Wisconsin Partnership Return with the Wisconsin Department of Revenue (DOR). The LLC owners will then file their personal tax returns and pay their share of the LLC's taxes.

Register your business to pay taxes using the DOR's My Tax Account (MTA).

No franchise tax. Some states have a separate tax on LLCs and other business entities for the privilege of doing business in the state. This particular tax is often called a "franchise tax." However, Wisconsin doesn't have a franchise tax.

Electing corporate tax status. While LLCs are taxed as partnerships by default, you can choose to have your LLC taxed as a corporation. You can elect corporate taxation by filing IRS Form 2553 with the IRS. If you elect to have your LLC taxed as a corporation at the federal level, your LLC will also be taxed as a corporation in Wisconsin. The State of Wisconsin, like almost every other state, taxes corporation income. Wisconsin calls this tax a "franchise and income tax." You must file Wisconsin Form 4 or 6, Wisconsin Corporation Franchise or Income Tax Return.

Electing pass-through entity tax status. In Wisconsin, if your LLC is taxed as a partnership, you can elect to have your LLC taxed at the entity level. In this case, the LLC would pay income taxes that would otherwise be paid by the members. You make this election by checking Box I on your LLC's partnership return. You can learn more on the DOR's pass-through entity-level tax webpage.

Wisconsin Employer Taxes

Before you hire your first employee, you should apply for a federal employer identification number (EIN) with the IRS. You'll need an EIN to report and pay taxes to the federal and state governments.

Withholding employee wages. As a Wisconsin employer, you need to withhold and pay employee income taxes to the DOR. Register your business online through MTA or on paper using Form BTR-101, Application for Wisconsin Business Tax Registration. Once registered, you'll receive a Wisconsin withholding tax number that you must renew every two years. You'll need to file Form WT-6, Wisconsin Withholding Tax Deposit Report periodically—either quarterly, monthly, or semimonthly. You must also file Form WT-7, Employer's Annual Reconciliation of Wisconsin Income Tax Withheld From Wages. You can file through MTA. Visit the withholding tax section of the DOR website for more information, including answers to common questions.

Unemployment insurance (UI) tax. Your LLC will also probably need to register to pay state UI taxes to the Wisconsin Department of Workforce Development (DWD). You can register for a UI account number online through the DWD's UI Employer Online Services or by using Form UCT-1-E. You'll need to report on wages and pay the UI taxes every quarter. For more instruction, see the employer unemployment resources section on the DWD website.

Wisconsin Sales and Use Tax

If your LLC will sell taxable goods or services to customers in Wisconsin, you'll need to collect and pay sales tax to the DOR. You can register for sales tax online through the MTA or mail a completed Form BTR-101 to the DOR. After you've registered, you'll be sent a seller's permit.

Then, on a periodic basis, you must submit sales tax returns to the DOR. You'll either need to report and pay sales tax monthly, quarterly, or annually. Report your sales tax online through MTA. Check out the sales and use tax section of the DOR website for more information, including online registrations, answers to common questions, and more.

LLC Registration in Other States

Sometimes owners will organize an LLC in one state and have business activities in another. For example, you might organize your LLC in Wisconsin but do business in Illinois. If you have business activities in other states, you might need to register as an out-of-state LLC in those states.

Typically, you'll need to register as an out-of-state LLC if you have a physical presence in a state, hire employees in the state, or advertise directly to residents of the state. But you should check the state's laws around qualifying as a foreign business.

You can review our state guide to qualifying to do business outside your state to determine whether you need to register your LLC in another state.

More Information About Wisconsin LLCs

Wisconsin's DOR website has a wealth of information for business owners. You can find information about different taxes, including:

  • business income tax
  • withholding taxes
  • sales and use taxes
  • excise taxes, and
  • property taxes.

You can access the MTA, online forms, Wisconsin laws, and other resources through the DOR website. Specifically, the DOR's starting a business webpage has information on business registration, business activity codes (NAICS), and training, among other topics.

If you have particularly complicated tax obligations or legal questions specific to your business, consider talking to a Wisconsin business lawyer. They can help you figure out which taxes you owe and when and they can help you set up a business account with the DOR or other appropriate department.

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