Free 2008 Form 9b - Miscellaneous Income (pdf fillable format) - Wisconsin

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9b

Miscellaneous Income
1 RentsandroyaltiespaidtoWisconsinresidents ($600ormore)

2008

PAYER'SfederalIDnumber

RECIPIENT'Ssocialsecuritynumber 2 Rentsandroyaltiespaidtononresidentsonproperty locatedinWisconsin($600ormore)

COPY A
ForWisconsin Departmentof Revenue

TypeorprintRECIPIENT'Snameandaddress

3 Annuities,pensions,andothernonwagecompensation ($600ormore)

IC-092





















WisconsinDepartmentofRevenue

Form

9b

Miscellaneous Income
1 RentsandroyaltiespaidtoWisconsinresidents ($600ormore)

2008
COPY A
ForWisconsin Departmentof Revenue

TypeorprintPAYER'Snameandaddress

PAYER'SfederalIDnumber

RECIPIENT'Ssocialsecuritynumber 2 Rentsandroyaltiespaidtononresidentsonproperty locatedinWisconsin($600ormore)

TypeorprintRECIPIENT'Snameandaddress

3 Annuities,pensions,andothernonwagecompensation ($600ormore)

IC-092





















WisconsinDepartmentofRevenue

Form

9b

Miscellaneous Income
1 RentsandroyaltiespaidtoWisconsinresidents ($600ormore)

2008
COPY A
ForWisconsin Departmentof Revenue

TypeorprintPAYER'Snameandaddress

PAYER'SfederalIDnumber

RECIPIENT'Ssocialsecuritynumber 2 Rentsandroyaltiespaidtononresidentsonproperty locatedinWisconsin($600ormore)

TypeorprintRECIPIENT'Snameandaddress

3 Annuities,pensions,andothernonwagecompensation ($600ormore)

IC-092





















WisconsinDepartmentofRevenue

Form

9b

Miscellaneous Income
1 RentsandroyaltiespaidtoWisconsinresidents ($600ormore)

2008
COPY B
ForRecipient

TypeorprintPAYER'Snameandaddress

PAYER'SfederalIDnumber

RECIPIENT'Ssocialsecuritynumber 2 Rentsandroyaltiespaidtononresidentsonproperty locatedinWisconsin($600ormore)

TypeorprintRECIPIENT'Snameandaddress

3 Annuities,pensions,andothernonwagecompensation ($600ormore)

IC-092





















WisconsinDepartmentofRevenue

Form

TypeorprintPAYER'Snameandaddress

9b

Miscellaneous Income
1 RentsandroyaltiespaidtoWisconsinresidents ($600ormore)

2008

PAYER'SfederalIDnumber

RECIPIENT'Ssocialsecuritynumber 2 Rentsandroyaltiespaidtononresidentsonproperty locatedinWisconsin($600ormore)

COPY B
ForRecipient

TypeorprintRECIPIENT'Snameandaddress

3 Annuities,pensions,andothernonwagecompensation ($600ormore)

IC-092





















WisconsinDepartmentofRevenue

Form

9b

Miscellaneous Income
1 RentsandroyaltiespaidtoWisconsinresidents ($600ormore)

2008

TypeorprintPAYER'Snameandaddress

PAYER'SfederalIDnumber

RECIPIENT'Ssocialsecuritynumber 2 Rentsandroyaltiespaidtononresidentsonproperty locatedinWisconsin($600ormore)

COPY B
ForRecipient

TypeorprintRECIPIENT'Snameandaddress

3 Annuities,pensions,andothernonwagecompensation ($600ormore)

IC-092





















WisconsinDepartmentofRevenue

Form

9b

Miscellaneous Income
1 RentsandroyaltiespaidtoWisconsinresidents ($600ormore)

2008

TypeorprintPAYER'Snameandaddress

PAYER'SfederalIDnumber

RECIPIENT'Ssocialsecuritynumber 2 Rentsandroyaltiespaidtononresidentsonproperty locatedinWisconsin($600ormore)

COPY C
ForPayer's Records

TypeorprintRECIPIENT'Snameandaddress

3 Annuities,pensions,andothernonwagecompensation ($600ormore)

IC-092





















WisconsinDepartmentofRevenue

Form

9b

Miscellaneous Income
1 RentsandroyaltiespaidtoWisconsinresidents ($600ormore)

2008
COPY C
ForPayer's Records

TypeorprintPAYER'Snameandaddress

PAYER'SfederalIDnumber

RECIPIENT'Ssocialsecuritynumber 2 Rentsandroyaltiespaidtononresidentsonproperty locatedinWisconsin($600ormore)

TypeorprintRECIPIENT'Snameandaddress

3 Annuities,pensions,andothernonwagecompensation ($600ormore)

IC-092





















WisconsinDepartmentofRevenue

Form

9b

Miscellaneous Income
1 RentsandroyaltiespaidtoWisconsinresidents ($600ormore)

2008
COPY C
ForPayer's Records

TypeorprintPAYER'Snameandaddress

PAYER'SfederalIDnumber

RECIPIENT'Ssocialsecuritynumber 2 Rentsandroyaltiespaidtononresidentsonproperty locatedinWisconsin($600ormore)

TypeorprintRECIPIENT'Snameandaddress

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 on magnetic media and you file at least 250 Forms 9b, you generally must file Forms 9b on magnetic media or by electronic transfer. For more information, see Publications 509 and CO-001 ontheDepartment'swebsiteatwww.revenue.wi.gov,call(608)267-3327,[email protected],orwriteto the Magnetic Media Coordinator, 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, Wl 53708-8932 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.

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