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Covers federal employer’s tax fundamentals, registration and account information, and general withholding rules including exemption certificates, special WT-4/WT-4A situations, calculators, new hire reporting, and wages paid across state lines or to nonresidents. Includes procedures for depositing withheld taxes, reporting requirements, filing options, due dates, extensions, penalties, and refund or credit handling.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/withholding-tax-guide-publication-w-166-effective-for-withholding-periods-beginning-on-or-after-january-1-2022/303296/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/withholding-tax-guide-publication-w-166-effective-for-withholding-periods-beginning-on-or-after-january-1-2022/303296.png","ImageObject",442,249,{"name":88,"@type":89},"Sarah ","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-27","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":47},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What withholding periods does this guide apply to?","Question",{"text":108,"@type":109},"It applies to withholding periods beginning on or after January 1, 2022, under Publication W-166 (1/26).","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"How should employers handle registration and Wisconsin withholding account information?",{"text":113,"@type":109},"The guide explains the application process, how to obtain a Wisconsin withholding tax number, filing frequency, how to reactivate a withholding account, and how to report changes in business entity.",{"name":115,"@type":106,"acceptedAnswer":116},"What topics are covered for depositing withheld taxes and meeting reporting deadlines?",{"text":117,"@type":109},"It details depositing procedures, reporting requirements, WT-6 filing options, reporting periods, due dates, extensions, consequences for failure to file or pay or to report withheld amounts, and rules for refunds or credits for overpayments.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},303296,1790385757,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":47,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":135,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":140,"read_time":141},962085320529,"https://ap-avatar.wpscdn.com/davatar_9964176cb1d06d4a9deccf72a44ae3dc","Withholding Tax Guide  \nEffective for Withholding Periods Beginning on or After January 1, 2022  \nPublication W-166 (1/26)  \nTABLE OF CONTENTS  \nPage  \n1. FEDERAL EMPLOYER’S TAX GUIDE.....................................................................................................................5  \n2. REGISTRATION AND ACCOUNT INFORMATION..................................................................................................6  \nA. Application Process ................................................................................................................................................ 6  \nB. Wisconsin Withholding Tax Number ..................................................................................................................... 6  \nC. Filing Frequency ..................................................................................................................................................... 6  \nD. Reactivate Withholding Account ........................................................................................................................... 7  \nE. Change in Business Entity ...................................................................................................................................... 7  \n3. GENERAL WITHHOLDING INFORMATION ..........................................................................................................7  \nA. Employee’s Withholding Exemption Certificate .................................................................................................... 7  \nB. Special Situations Regarding Form WT-4 and Form WT-4A................................................................................... 7  \nC. Employees Claiming Exemption from Withholding (Form WT-4) .......................................................................... 8  \nD. Withholding Calculator .......................................................................................................................................... 9  \nE. New Hire Reporting Requirements........................................................................................................................ 9  \nF. Wages Paid to Residents Who Work Outside Wisconsin ....................................................................................... 9  \nG. Special Minnesota Withholding Arrangement ...................................................................................................... 9  \nH. Out-of-State Disaster Relief Responders ............................................................................................................... 9  \nI. Wages Paid to Nonresidents Who Work in Wisconsin ........................................................................................ 10  \nJ. Nonresident Employers ....................................................................................................................................... 11  \nK. Withholding on Nonresident Entertainers .......................................................................................................... 11  \nL. Withholding for Noncash Fringe Benefits............................................................................................................ 12  \nM. Health Savings Accounts ...................................................................................................................................... 12  \nN. Third Party Sick Pay.............................................................................................................................................. 12  \nO. Pensions ............................................................................................................................................................... 13  \nP. Reporting of Wages for Agricultural, Domestic, or Other Employees Exempt from Withholding ...................... 13  \nQ. Willful Misclassification Penalty for Construction Contractors .............................","cbCaivL4d3nSMWDz","https://ap.wps.com/l/cbCaivL4d3nSMWDz","pdf",2128837,63,"English","# FEDERAL EMPLOYER’S TAX GUIDE\n# REGISTRATION AND ACCOUNT INFORMATION\n## Application Process\n## Wisconsin Withholding Tax Number\n## Filing Frequency\n## Reactivate Withholding Account\n## Change in Business Entity\n# GENERAL WITHHOLDING INFORMATION\n## Employee’s Withholding Exemption Certificate\n## Special Situations Regarding Form WT-4 and Form WT-4A\n## Employees Claiming Exemption from Withholding (Form WT-4)\n## Withholding Calculator\n## New Hire Reporting Requirements\n## Wages Paid to Residents Who Work Outside Wisconsin\n## Special Minnesota Withholding Arrangement\n## Out-of-State Disaster Relief Responders\n## Wages Paid to Nonresidents Who Work in Wisconsin\n## Nonresident Employers\n## Withholding on Nonresident Entertainers\n## Withholding for Noncash Fringe Benefits\n## Health Savings Accounts\n## Third Party Sick Pay\n## Pensions\n## Reporting of Wages for Agricultural, Domestic, or Other Employees Exempt from Withholding\n## Willful Misclassification Penalty for Construction Contractors\n## Payments Made to Decedent Estate or Beneficiary\n# DEPOSITING WITHHELD TAXES\n## Reporting Requirements\n## Deposit Report (Form WT-6) Filing Options\n## Reporting Periods\n## Reporting Changes to Wisconsin Employer Account Information\n## Filing Due Dates\n## Extensions\n## Failure to File or Pay by the Due Date\n## Failure to Report Amount of Taxes Withheld\n## Refund/Credit for Overpayment(s)\n## Other","[{\"question\":\"What withholding periods does this guide apply to?\",\"answer\":\"It applies to withholding periods beginning on or after January 1, 2022, under Publication W-166 (1/26).\"},{\"question\":\"How should employers handle registration and Wisconsin withholding account information?\",\"answer\":\"The guide explains the application process, how to obtain a Wisconsin withholding tax number, filing frequency, how to reactivate a withholding account, and how to report changes in business entity.\"},{\"question\":\"What topics are covered for depositing withheld taxes and meeting reporting deadlines?\",\"answer\":\"It details depositing procedures, reporting requirements, WT-6 filing options, reporting periods, due dates, extensions, consequences for failure to file or pay or to report withheld amounts, and rules for refunds or credits for overpayments.\"}]","Withholding Tax Guide - Publication W-166 - Effective for Withholding Periods Beginning on or After January 1, 2022 | PDF",1789801741,22]