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Every step to open an LLC in Wisconsin and get ready to hire, in order, with the official state page for each one. Agencies you'll deal with: Department of Financial Institutions · Department of Revenue · Department of Workforce Development · Worker's Compensation Division · Office of the Commissioner of Insurance (Injured Patients and Families Compensation Fund).
This is the most common path: a new LLC, general business, paying W-2 employees and 1099 contractors. Adding a location, forming a corporation, or in a licensed industry? Customize it and check off steps as you go.
Customize this checklistPopular Wisconsin business types:
Do this first. The state tax and payroll accounts ask for your registration details.
Apply free on the IRS website and get the number immediately. You'll need it for the state tax registration, a business bank account, and payroll. Opening a new location? You already have one; the same EIN works in every state.
This internal document sets out who owns what, how decisions get made, and what happens if an owner leaves. It isn't filed with the state, but banks often ask for it, and it helps protect your liability shield. Single-owner LLCs need one too.
Bring your EIN letter, filed formation documents, and operating agreement or bylaws. Keeping business and personal money separate is one of the main things that protects your personal assets.
Many businesses need a license or permit before opening, separate from registering the company. Check three levels: the state licensing board for your field, your city or county, and any federal agency that regulates your industry.
If you want S corp taxation, file IRS Form 2553. The deadline is tight: generally within 2 months and 15 days after the start of the tax year you want it to apply. See Business basics for when it makes sense.
File Articles of Organization (or the state's equivalent) online through Department of Financial Institutions (DFI) online filing.
You need a registered agent with a street address in Wisconsin to receive legal papers and state notices. Use a registered agent service if you have no one local.
Wisconsin has no required state DBA filing. Optional trade name registration is available through DFI.
Online LLC and stock corporation filings are non-refundable. Expedited service costs extra.
Register for withholding and a seller's permit through the Department of Revenue's online Business Tax Registration (BTR). The fee is $20 for new businesses, renewed for $10 every 2 years. Register separately with DWD for unemployment insurance.
No local income taxes. Some cities require business licenses for certain trades.
Applies if you sell products, or services this state taxes. Most medical care is exempt. See Business basics for sales tax.
Wisconsin calls it a Seller's Permit. Register with the Wisconsin Department of Revenue through Online Business Tax Registration (BTR), or paper Form BTR-101 before you make your first taxable sale in Wisconsin. You'll collect tax from customers and send it to the state.
Give your supplier Form S-211, Wisconsin Sales and Use Tax Exemption Certificate (or Form S-211-SST, the Streamlined version) so you don't pay tax on inventory you'll resell. The buyer gives it to the seller with their sales tax account number; a blanket certificate stays in effect while purchases are no more than 12 months apart. Wisconsin accepts the MTC certificate for resale only. Keep certificates your own customers give you, too.
Out-of-state sellers must register once sales into Wisconsin pass $100,000 (previous or current calendar year), even with no office here.
Each business location needs its own seller's permit.
Applies once you pay W-2 employees who work in this state.
Form I-9 is never mailed to the government. You keep it in your own files and show it only if ICE or the Department of Labor asks for an inspection.
Federal posters (minimum wage, EEO, FMLA if you have 50+ employees, and others) go alongside the state ones.
Register once you pay wages to employees working in Wisconsin. Reports and payments are usually quarterly.
Required at 3 or more employees (full- or part-time), or 1 or more employees if you pay $500+ in gross wages in any calendar quarter. With 3 employees, coverage is needed the day you hire the third. Under the $500 rule, coverage is due by the 10th day of the next quarter. Farms have separate rules (6+ workers for 20 days). Buy from a Wisconsin-licensed insurer or qualify to self-insure.
Also report rehires returning after an unpaid gap of more than 60 days. Report online at wi-newhire.com, or by mail or fax. Email is not accepted.
Illinois, Indiana, Kentucky and Michigan residents can be exempt from Wisconsin withholding using Form W-220.
Wisconsin's wage payment rules:
$7.25 ($5.90 opportunity wage for workers under 20 in their first 90 days) an hour.
No state paid sick leave law, and local mandates are preempted.
No state-run retirement program mandate.
Wisconsin doesn't require harassment training for private employers. A written policy and a yearly refresher are still best practice.
Display the state's required labor law posters where employees can see them, along with the federal posters. Workers' comp notices come from your carrier.
Wisconsin requires health care providers and facility owners to post the Retaliation Protection for Health Care Workers notice. All employers post the Fair Employment Law and UI benefits notices.
Earlier local laws here are Milwaukee (preempted). Follow the state rules.
The W-9 gives you the contractor's legal name and tax ID for their 1099. Check the classification first: if you control how and when they work, they may legally be an employee.
File with the IRS and send the contractor a copy by January 31. For payments made in 2026 and later, the reporting threshold is $2,000 per contractor per year (it was $600 before).
Recurring deadlines. Put these on your calendar now.
FinCEN's final rule, effective August 14, 2026, permanently exempts companies formed in the U.S. from beneficial ownership reporting. Ignore letters or emails demanding a BOI filing fee; they're a common scam. Only companies formed outside the U.S. still file.
Physicians and CRNAs practicing in Wisconsin must carry $1M/$3M primary coverage and pay the annual Injured Patients and Families Compensation Fund assessment. Your primary insurer files a certificate of coverage for each provider.
Wisconsin's own unpaid family and medical leave law applies to employers with 50+ permanent employees and differs from the federal FMLA.
Keeps your business in good standing with the state. Missing it can lead to penalties or dissolution.
File unemployment wage reports each quarter and state withholding returns on the schedule you're assigned (if the state has income tax), plus the annual W-2 reconciliation.
The Department assigns early monthly, monthly, quarterly or annual filing, and a return is due for every period even if no tax is owed. File a zero return if you had no sales; skipping it can bring penalties.
Recurring dates for Wisconsin and federal filings. A payroll service handles most payroll lines, but you should know they're happening.
| When | What | Filed with |
|---|---|---|
| Jan 31 | WT-7 annual withholding reconciliation and W-2s | Wisconsin |
| End of month after quarter | Quarterly UI report and contributions to DWD | Wisconsin |
| Nov 30 | Deadline for voluntary UI contributions | Wisconsin |
| End of anniversary quarter | DFI annual report | Wisconsin |
| Every 2 years | Renew DOR Business Tax Registration ($10) | Wisconsin |
| Assigned schedule | Sales tax return (file a zero return if no sales) | Wisconsin |
| Jan 31 | W-2s to employees and SSA (with W-3); Form 940; 4th-quarter Form 941 | IRS / SSA |
| Jan 31 | 1099-NEC to contractors and IRS | IRS |
| 15th monthly | Federal payroll tax deposit (monthly depositors) | IRS |
| Apr 30 · Jul 31 · Oct 31 | Form 941 for the quarter | IRS |
| Jul 31 | Form 5500 or 5500-SF, if you sponsor a 401(k) (Oct 15 with Form 5558 extension) | DOL (EFAST2) |
Last verified: October 27, 2026
The Wisconsin state filing fee for an LLC is $130. That's the fee to form your LLC with the state. Expect other costs too, such as a registered agent service if you use one, licenses, and annual filings. See the checklist above for each step.
You need to register to collect sales tax in Wisconsin if you sell taxable products or services there. The state rate is 5%, and local taxes may add to it. Registration cost: $20.
Out-of-state sellers must register once their sales into Wisconsin pass $100,000 a year. Having an employee or office in Wisconsin also creates nexus right away.
Recurring filings include: file the Annual Report; file quarterly unemployment reports and withholding returns; file sales tax returns on time. The deadline calendar above lists the dates.
This guide organizes official requirements. It isn't legal or tax advice. Fees, forms, and deadlines change, so confirm on each linked state page before you file, and talk to an attorney or CPA about your specific situation.
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