Wisconsin Statutes Taxation (Ch. 70 to 79) § 71.715. Wages not subject to withholding

(1) Statement employer must furnish to employee. (a) Every employer, as defined in s. 71.63(3), that pays in any calendar year wages, as defined in s. 71.63(6), to an employee, as defined in s. 71.63(2), from which the employer was not required to deduct and withhold from the employee under the general withholding provisions of subch. X., shall furnish to the employee, with respect to the wages paid by the employer to the employee during a calendar year, on or before January 31 of the year following the year in which the wages are paid, or, if the employee's employment is terminated before the close of a calendar year, on the day on which the last payment of wages is made, 2 legible copies of a written statement showing all of the following:

(b) An employee that receives a statement under par. (a) shall furnish the department one copy of the statement along with the employee's return for the year.