Free Form 9B - Wisconsin


File Size: 168.4 kB
Pages: 4
Date: January 12, 2009
File Format: PDF
State: Wisconsin
Category: Tax Forms
Word Count: 633 Words, 7,448 Characters
Page Size: Letter (8 1/2" x 11")
URL

http://www.dor.state.wi.us/forms/2008/08ic-092.pdf

Download Form 9B ( 168.4 kB)


Preview Form 9B
Form

TypeorprintPAYER'Snameandaddress

9b

Miscellaneous Income
1 RentsandroyaltiespaidtoWisconsinresidents ($600ormore)

2008
COPY A

PAYER'SfederalIDnumber

RECIPIENT'Ssocialsecuritynumber 2 Rentsandroyaltiespaidtononresidentsonproperty locatedinWisconsin($600ormore)

TypeorprintRECIPIENT'Snameandaddress

ForWisconsin Departmentof Revenue

3 Annuities,pensions,andothernonwagecompensation ($600ormore)

IC-092





















WisconsinDepartmentofRevenue

Form

TypeorprintPAYER'Snameandaddress

9b

Miscellaneous Income
1 RentsandroyaltiespaidtoWisconsinresidents ($600ormore)

2008
COPY A

PAYER'SfederalIDnumber

RECIPIENT'Ssocialsecuritynumber 2 Rentsandroyaltiespaidtononresidentsonproperty locatedinWisconsin($600ormore)

TypeorprintRECIPIENT'Snameandaddress

ForWisconsin Departmentof Revenue

3 Annuities,pensions,andothernonwagecompensation ($600ormore)

IC-092





















WisconsinDepartmentofRevenue

Form

TypeorprintPAYER'Snameandaddress

9b

Miscellaneous Income
1 RentsandroyaltiespaidtoWisconsinresidents ($600ormore)

2008
COPY A

PAYER'SfederalIDnumber

RECIPIENT'Ssocialsecuritynumber 2 Rentsandroyaltiespaidtononresidentsonproperty locatedinWisconsin($600ormore)

TypeorprintRECIPIENT'Snameandaddress

ForWisconsin Departmentof Revenue

3 Annuities,pensions,andothernonwagecompensation ($600ormore)

IC-092





















WisconsinDepartmentofRevenue

Form

TypeorprintPAYER'Snameandaddress

9b

Miscellaneous Income
1 RentsandroyaltiespaidtoWisconsinresidents ($600ormore)

2008
COPY B

PAYER'SfederalIDnumber

RECIPIENT'Ssocialsecuritynumber 2 Rentsandroyaltiespaidtononresidentsonproperty locatedinWisconsin($600ormore)

TypeorprintRECIPIENT'Snameandaddress

ForRecipient

3 Annuities,pensions,andothernonwagecompensation ($600ormore)

IC-092





















WisconsinDepartmentofRevenue

Form

TypeorprintPAYER'Snameandaddress

9b

Miscellaneous Income
1 RentsandroyaltiespaidtoWisconsinresidents ($600ormore)

2008
COPY B

PAYER'SfederalIDnumber

RECIPIENT'Ssocialsecuritynumber 2 Rentsandroyaltiespaidtononresidentsonproperty locatedinWisconsin($600ormore)

TypeorprintRECIPIENT'Snameandaddress

ForRecipient

3 Annuities,pensions,andothernonwagecompensation ($600ormore)

IC-092





















WisconsinDepartmentofRevenue

Form

TypeorprintPAYER'Snameandaddress

9b

Miscellaneous Income
1 RentsandroyaltiespaidtoWisconsinresidents ($600ormore)

2008
COPY B

PAYER'SfederalIDnumber

RECIPIENT'Ssocialsecuritynumber 2 Rentsandroyaltiespaidtononresidentsonproperty locatedinWisconsin($600ormore)

TypeorprintRECIPIENT'Snameandaddress

ForRecipient

3 Annuities,pensions,andothernonwagecompensation ($600ormore)

IC-092





















WisconsinDepartmentofRevenue

Form

TypeorprintPAYER'Snameandaddress

9b

Miscellaneous Income
1 RentsandroyaltiespaidtoWisconsinresidents ($600ormore)

2008
COPY C

PAYER'SfederalIDnumber

RECIPIENT'Ssocialsecuritynumber 2 Rentsandroyaltiespaidtononresidentsonproperty locatedinWisconsin($600ormore)

TypeorprintRECIPIENT'Snameandaddress

ForPayer's Records

3 Annuities,pensions,andothernonwagecompensation ($600ormore)

IC-092





















WisconsinDepartmentofRevenue

Form

TypeorprintPAYER'Snameandaddress

9b

Miscellaneous Income
1 RentsandroyaltiespaidtoWisconsinresidents ($600ormore)

2008
COPY C

PAYER'SfederalIDnumber

RECIPIENT'Ssocialsecuritynumber 2 Rentsandroyaltiespaidtononresidentsonproperty locatedinWisconsin($600ormore)

TypeorprintRECIPIENT'Snameandaddress

ForPayer's Records

3 Annuities,pensions,andothernonwagecompensation ($600ormore)

IC-092





















WisconsinDepartmentofRevenue

Form

TypeorprintPAYER'Snameandaddress

9b

Miscellaneous Income
1 RentsandroyaltiespaidtoWisconsinresidents ($600ormore)

2008
COPY C

PAYER'SfederalIDnumber

RECIPIENT'Ssocialsecuritynumber 2 Rentsandroyaltiespaidtononresidentsonproperty locatedinWisconsin($600ormore)

TypeorprintRECIPIENT'Snameandaddress

ForPayer's Records

3 Annuities,pensions,andothernonwagecompensation ($600ormore)

IC-092





















WisconsinDepartmentofRevenue



Instructions for 2008 Form 9b

Item to Note: FederalForm1099-MISC,1099-R,orW-2,asappropriate,maybeused(ormayberequired)insteadof WisconsinForm9b.Theduedatesshownbelowalsoapplytotheseforms. Who Must File Form 9b? Individuals, fiduciaries, partnerships, limited liability companies, and corporations doing business in Wisconsin and making payments to individuals of rents, royalties, or certain nonwage compensation must file Form 9b. Payers other than corporationsmustreportrentsandroyaltiesonlyifthepayerdeductsthepaymentsincomputingWisconsinnetincome.Amounts not properly reported on Form 9b may be disallowed as deductions. Failure to file Form 9b by the due dates listed below, or filing an incorrect or incomplete Form 9b due to wilful neglect, may result in a penalty of $10 for each violation. Note: If you must file federal information returns electronically, you generally must file Wisconsin information returns electronically.Formoreinformation,seePublications509andCO-001ontheDepartment'swebsiteatwww.revenue. wi.gov,call(608)267-3327,e-ma[email protected],orwritetotheInformationReturnCoordinator,Wisconsin Department of Revenue, Room 232B, 2135 Rimrock Road, P.O. Box 8906, Madison, Wl 53708-8906. What is the Due Date for Filing Form 9b? The due date for filing Form 9b with the Department of Revenue depends on the type of payer (corporate or noncorporate) andthetypeofpaymentbeingreported(nonwagepayments,rents,orroyalties).Thechartbelowsummarizesthedue dates for filing the 2008 Form 9b with the Department of Revenue. (Note: The person filing the Form 9b with the DepartmentofRevenueisrequiredtofurnishtherecipientofthepaymentwithacopyoftheForm9bbyJanuary31,2009.)

Type of Payment

Type of Payer

Due Date

Extension Available

Nonwage. . . . . . . . . . . . . . . . All. . . . . . . . . . . . . . March2,2009. . . . . . . . . . . 60days RentorRoyalty. . . . . . . . . Noncorporate . . . . . . . . . March2,2009. . . . . . . . . . . 60days RentorRoyalty. . . . . . . . . . Corporation. . . . . . . . . . March16,2009...........60days

Where Do I File Form 9b? SendCopyAoftheForm9bto: WisconsinDepartmentofRevenue P.O. Box 8932 Madison,Wl53708-8932 Give Copy B of Form 9b to the recipient of the payment and keep Copy C for your records. Specific Instructions Note: If state, county, or stadium sales taxes are imposed on the service provider and you (as the buyer) pay them to the service provider, report them on Form 9b as part of the reportable payment. However, if sales taxes are imposed on you (as the buyer) and collected from you by the service provider, do not report the sales taxes on Form 9b. Box 1.Reportrentsandroyaltiesof$600ormorepaidtoaWisconsinresident,regardlessofthelocationoftheproperty towhichsuchpaymentsrelate. Box 2.Reportrentsandroyaltiesof$600ormorepaidtoanonresidentonpropertylocatedinWisconsin. Box 3.Reportannuities,pensions,andothernonwagecompensationof$600ormorepaidtoWisconsinresidents,and paymentsof$600ormoremadetononresidentsforservicesperformedinWisconsin. Ifanemployeereceiveswagessubjecttowithholdingandadditionalamountsnotsubjecttowithholding,reportthetotal compensationonawagestatementFormW-2,notonForm9b. If you have withheld Wisconsin income taxes from annuities, pensions, or nonwage compensation, you must file Form 1099orW-2,asappropriate,insteadofForm9b.