Are Wisconsin household employers who voluntarily withhold Wisconsin income taxes for their domestic employees required to pay the Business Tax Registration fee?
The Business Tax Registration (BTR) fees are not applicable to household employers who employ only domestic employees, such as housekeepers, maids, butlers, cooks, nannies, or in-home caregivers. Those employers can notify the Department by checking the appropriate line on the renewal notice and returning it to the Department. Note: If a household employer has employees other than household employees (domestics) or holds a Wisconsin Seller’s Permit, the BTR fee will apply.
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