Who is required to withhold Wisconsin income taxes?
Every employer who is: • Engaged in business in Wisconsin, or • Licensed to do business in Wisconsin, or • Transacts business in Wisconsin, or • Organized under Wisconsin law, or • Primarily engaged in business outside of Wisconsin who is licensed to do business in Wisconsin or transacts business in Wisconsin And • Paid wages to a Wisconsin resident (regardless of where the services were performed), or • Paid wages to a nonresident (persons domiciled outside of Wisconsin) for services performed in Wisconsin, unless: • Employer is an interstate rail or motor carrier, subject to the jurisdiction of the Federal Interstate Commerce Commission and the employee regularly performs duties in two or more states. • Payment is for retirement, pension, or profit sharing benefits received after retirement. • Employee is a resident of a state with which Wisconsin has a reciprocity agreement. Wisconsin currently has reciprocity agreements with Illinois, Indiana, Kentucky, Michigan, and Minnesota. Per
Every employer who is: Engaged in business in Wisconsin, or Licensed to do business in Wisconsin, or Transacts business in Wisconsin, or Organized under Wisconsin law, or Primarily engaged in business outside of Wisconsin who is licensed to do business in Wisconsin or transacts business in Wisconsin And Paid wages to a Wisconsin resident (regardless of where the services were performed) is required to withhold Wisconsin income tax from the employees’ wages. Or, Paid wages to a nonresident (persons domiciled outside of Wisconsin) for services performed in Wisconsin is required to withhold Wisconsin income taxes from the employees’ wages unless: Employers are interstate rail or motor carriers, subject to the jurisdiction of the Federal Interstate Commerce Commission and the employee regularly performs duties in two or more states. Payment is for retirement, pension and profit sharing benefits received after retirement. Employees are residents of a state with which Wisconsin has a recipro
Every employer who is: Engaged in business in Wisconsin, …… And…… Paid wages to a nonresident (persons domiciled outside of Wisconsin) for services performed in Wisconsin is required to withhold Wisconsin income taxes from the employees’ wages unless:…….. Employees are residents of a state with which Wisconsin does not have a reciprocity agreement and either: ……. The employer can reasonably expect the annual Wisconsin earnings to be less than $1,500. http://www.dor.state.wi.us/faqs/pcs/with.html#with11 So, unless the employee is paid less than $1,500 for work physically performed in WI, the employer must withhold. North Carolina Rules: I am a nonresident employee of a North Carolina company. Is my employer required to withhold N. C. income taxes from my wages? Yes. A nonresident employee is subject to N. C. withholding tax on any part of his wages paid for services performed in this State. http://www.dor.state.nc.us/taxes/wh_tax/faq.html#exceptions North Carolina may ge
