Wisconsin · tax year 2026 · updated August 31, 2026
Wisconsin 1099 rules for 2026: state floor still $600
Wisconsin had not conformed to the new federal $2,000 floor for tax year 2026, so the state floor stayed at $600.
The gap band is $600 to $1,999.
A payer inside that band can have a Wisconsin filing obligation and no federal one.
Conformity can change.
Confirm with the Wisconsin Department of Revenue before relying on this for a filing.
Report it regardless.
Schedule C reporting does not depend on a form arriving.
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Open the checkerWhatever the paperwork does, the income is reportable. Here is the full explanation of why a missing 1099 changes nothing.
General information about state information-reporting rules, not tax, legal or accounting advice. Don James and 1099 Field Kit are not a CPA, enrolled agent or attorney. State conformity to the federal $2,000 floor was still moving through 2026. Verify with the Wisconsin revenue department and a professional licensed in your state before you file. Last reviewed August 31, 2026.