There are over 450,000 registered small businesses as classified by the Small Business Administration in Wisconsin. In the state, 1.4 million people work for small businesses, making up 45.9% of the state’s labor force. The latest data from the Bureau of Statistics suggest that Wisconsin is one of the best states to start a small business as a business. The data demonstrates that 50.8% of small enterprises remain in operation for five years, which is higher than most states in the US. Interestingly, Wisconsin ranked 23rd with access to over 50 incentive programs, low corporate taxes, and access to loans for small businesses.

Wisconsin Economic Trends

  • Wisconsin had a population of 5,918,578 in 2022 after increasing annually by 0.4% over the preceding five years, placing it 29th out of all 50 US states in terms of growth rate.
  • Wisconsin’s gross state product (GSP) increased by 1.0% throughout the five years leading up to 2022, reaching $306.5 billion.
  • Manufacturing, Real Estate, and Healthcare – these three industries collectively accounted for 44.7% of Wisconsin’s GDP in 2022.
  • The industries that contributed the most to employment in Wisconsin in 2022—representing a combined 41.8% of state employment—were healthcare and social assistance, retail trade, and information.

Entrepreneurs looking to start a successful business in Wisconsin may do so following these steps:

Step 1: What Kind of Business Should I Start in Wisconsin?

Wisconsin’s favorable business climate, economic stability, and growth potential make it a great place to start your own business. The state provides a range of incentives, such as tax credits, grants, and other programs, to new businesses within state limits. However, a business idea is only likely to succeed if it satisfies the most prevailing needs of the communities, and a new business owner can bet determine what is worth venturing into by evaluating what other small businesses are succeeding at. The following are some businesses to start in Wisconsin based on the likelihood of survival and business support:

  • Hunting and camping equipment sales
  • Clothing store
  • Table water production
  • Car sales 
  • Winter Clothing
  • Home decor business
  • Cinema 
  • Holiday resort
  • Computer training centre and IT-related services
  • Photography

How to Do Market Research in Wisconsin

Market research is essential to gain general knowledge about the market and understand where your own business fits within the market. The process involves looking into customer behaviors and market trends to check business viability and improve a business idea. A successful business relies heavily on great market research. The research must answer the following questions :

  • Does there exist a demand for the goods or services?
  • How many individuals are likely to be interested in the product or service?
  • What are the income range and employment rate according to economic indicators?
  • What areas can the company access, and where do the potential consumers reside?
  • What improvements can the new business provide that other small business owners aren’t already satisfying

Small business owners can conduct market research and analysis by asking questions and documenting answers. The types of market research methods in Wisconsin include:

  • Interviews
  • Focus groups 
  • surveys

Another useful market research option is analyzing market research data based on the target market from the Bureau of Labor Statistics. This tool allows many business owners to access helpful data on particular industries, like employment and spending trends and industry sizes.

Step 2: How to Write a Business Plan

A business plan is a working blueprint for business operations. It is a written document that describes what a company does, a business and small business owner hopes to accomplish, and the methods and strategies to get there. A good business plan has four essential functions:

  • Assist the business owner and others in analyzing the feasibility of the business.
  • Provide a guide for educational purposes
  • Used as a financing tool to attract investors
  • Help management evaluate the business as it progresses and provide valuable future insight.

Most business strategies fit into two categories: lean startup or traditional.

The more typical traditional business plans have a set format, encouraging customers to provide specifics in each part. They can be dozens of pages long and need more work upfront.

Although less common, lean startup company plans follow a typical format. They concentrate on highlighting just the most crucial details of the main ideas in your plan. They are typically only one page long and may be created in as little as an hour.

However, all business plans must have the following sections :

  • Executive summary: This section should detail the business vision and mission statement. The primary purpose of the business and why it is unique from similar business descriptions.
  • Company description of the business’s legal structure should include whether it is an LLC, corporation, or single proprietorship. The company description should also include information about its size, the products and services it will provide, and the people who will hold the essential positions.
  • Market analysis and competitive analysis: This section should give a detailed analysis of the target market for the business’s goods and services and how it intends to remain competitive and relevant in its target market.
  • Organization and management structure: This section should include details about the company’s ownership, the ownership team’s profile, the owners’ qualifications, and key business figures. consider what is in each member’s background that will help the business succeed, and this will improve the business’s credibility.
  • Sales and marketing strategies: This section should define the company’s marketing strategies and how the business intends to implement the strategies. The business marketing strategies should be such that they attract new customers. To choose which marketing channels to use, consider the possible locations where a typical customer would spend their time.
  • Financials and funding requests: The business plan should outline the business funding requirements. The goal is to explain how much funding the business will need over a period. Financial forecasts should be added to the funding request. The objective is to persuade the reader that the company is reliable and will prosper financially.

Step 3: Do I Need a Business License in Wisconsin?

Yes, obtaining business licenses and permits may be necessary to conduct business in Wisconsin. Although there is no statewide company licensing requirement, most companies must complete the company Tax Registration (BTR) form with the Wisconsin Department of Revenue. The Wisconsin Department of Financial Institutions may also require businesses to register.

In Wisconsin, businesses must abide by all applicable municipal, state, and federal laws. Certain occupations, companies, and business endeavors are subject to state boards’ and agencies’ licensing, certification, and registration regulations. Businesses may be subject to extra license, permission, and registration requirements at the local level.

 A business may also need a specialty license when they are operating in specific industries. For example, companies in the medical field may require a permit from the Department of Health Services to operate.

How to Register for a Seller Permit in Wisconsin

In Wisconsin, a seller’s permit is also referred to as a sales tax permission, reseller permit, or resale certificate. According to the Wisconsin Department of Revenue, “every individual, partnership, corporation, or other organization making retail sales, leases, or rentals of tangible personal property or taxable services in Wisconsin, unless all sales are exempt from sales or use tax, is required to have a Wisconsin Seller’s Permit.

If a business meets the following criteria, it must comply with Wisconsin’s individual sales tax regulations and get a seller’s permit:

  • Wisconsin is the principal state where the company is based, and its operations are located.
  • The owners or employees of the company enter Wisconsin to conduct business, including salespeople, contractors, or agents.
  • It is a Business that operates remotely, meets the requirements for economic connection, and can sell taxable goods or services in Wisconsin. (Businesses can determine if they meet this criterion by completing the department online nexus questionnaire.)
  • The company sells goods for delivery within Wisconsin only.
  • The business desires to employ people or contractors in Wisconsin.
  • The company is a wholesaler that offers goods for resale in Wisconsin.

A business can register for a seller’s permit through the Department of Revenue’s online application system or use the Wisconsin One Stop Business Portal to complete it all at once. The state recommends that an applicant apply for the seller’s permit at least three weeks before the business begins operations and must display the permit in a conspicuous place.

The following information will be requested during the application process for the seller’s permit.

  • Name, location, and phone number of the business
  • A short overview of the company
  • The information of the owner or officer
  • payments details
  • the nature of the business (sole proprietorship, corporation, etc.),
  • what kind of business (dry cleaner, limousine, restaurant, etc.) it is run as.

Business owners can also apply for the Wisconsin seller’s permit offline by downloading, completing, and submitting the application for business Tax registration BTR-101 form.

Applicants can Mail Completed Form BTR-101 To:

Wisconsin Department of Revenue

PO Box 8902

Madison WI 53708-8902

Alternatively, Business owners can fax Form BTR-101 to the Department of Revenue at (608) 264-6884.

Application for a Wisconsin Seller’s Permit costs $20 and needs to be updated every two years. Businesses will receive a notice of renewal in the mail, which they must fill out and send back with a $10 renewal fee.

Step 4: How Much Does it Cost to Start a Business in Wisconsin?

The Small Business Administration (SBA) estimates that most small businesses will cost between $ 2,000 and $5,000 to set up. However, the actual amount will vary by the type of business, its structure, location, and scale. All companies in Wisconsin are expected to pay the following:

Articles of organization: The fee paid for the articles of incorporation is dependent on the business structure and the type of business.

  • Partnership: Registering a partnership in Wisconsin might cost between $100 and $150.
  • Limited Liability Company (LLC): The filing fee to establish an LLC in Wisconsin is around $130
  • Corporation (C-Corp or S-Corp): In Wisconsin, incorporating a firm typically costs roughly $100.
  • Nonprofit organization: The filing fee for founding a nonprofit organization is generally $50.
  • Limited Liability Partnership (LLP) or Limited Partnership (LP): The LP or LLP filing fee typically ranges from $100 to $150.

Annual report fee: Foreign LLCs must pay $80, while domestic Wisconsin LLCs and corporations must pay a cost of $126. Domestic Wisconsin LLCs and corporations must pay $25. The state does not charge a late filing fee, but the corporation may be automatically dissolved after one year if the annual report is submitted after the due date.

How to Get Business Funding in Wisconsin

There are several statewide and city-specific business funding sources in Wisconsin, which include 

  • Self-funding 
  • Business loans 
  • Grants 
  • Investors 
  • Crowd financing

How to Self-Fund a Business in Wisconsin

Self-funding or personal financing of a business is using one’s own money. Other self-funding sources might be contributions from family members or personal savings. This business financing method is prevalent as it allows a business owner to maintain control of a business instead of seeding management to investors. This usually allows the company to remain agile and sustainable. Funding can also be risky as the business owner is entirely responsible for business losses and needs the safety net that business partnerships provide.

Self-funding a startup is generally only smart if there is sufficient money to do it and if the company plan takes little time and money to get off the ground. Self-funding a business may be a wise choice for an entrepreneur willing to assume a lot of risk/personal liability.

How to Find Investors in Wisconsin

Angel investors offer firms in Wisconsin a way to raise seed money or infusions of cash. These investors provide capital in return for a share of the company’s stock or a certain degree of management and ownership. Through online third-party databases, company entrepreneurs can find several investors in Wisconsin; these databases usually have lists of industry-specific investors in the state. To successfully enlist the help of investors, it is essential to have a solid business plan. Business owners should also conduct background research to find information on potential investors and the risks involved.

How to Get a Loan to Start a Business in Wisconsin

A small business loan is a finance option created to support businesses with few employees. Small to large banks, credit unions, private lenders, and specialized financial organizations are just a few of the many Wisconsin small business lenders. These lenders seek to give money to borrowers in various ways, including offering a wide range of flexible borrowing terms, competitive interest rates, and competitive interest rates, all of which assist the expansion and growth of businesses.

Typically, lenders set the rules that business owners seeking loans must abide by. They frequently develop a highly detailed list of requirements to establish a loan that meets the borrower’s demands. This often affects the loan’s interest rate, determining how much it will pay to borrow the money.

When evaluating a company’s eligibility for a small business loan, lenders consider various factors, including the company’s organizational structure, product and service offerings, level of competition, and overall market analysis. Lenders also review the company’s financial documents, including tax filings and bank records, to learn more about how the business handles its finances.

How to get SBA loans in Wisconsin

Businesses can apply for SBA loans or financial aid through the Wisconsin Economic Development Corporation or WWBIC. The Small Business Administration (SBA) enables people to receive government-backed loans. The 7(a) loans and most well-known microloans require that the business meet specific eligibility standards laid forth by the SBA. To apply for the loans, business owners must complete and submit the borrower information form set forth by the Small Business Act 15 USC 636. The minor business applicant must fill out and submit this form to a Wisconsin Economic Development Corporation.

Can I Start a Business with No Money in Wisconsin?

Yes, it is possible to start a business with no money at all in Wisconsin. Aspiring entrepreneurs with no money to launch their businesses can focus on starting a service-based business. Some businesses that require no startup capital include

  • Tutoring and coaching services 
  • Dog Walking
  • Event planning
  •  Online marketplace middleman services

Step 5: Choosing a Business Structure in Wisconsin

Businesses in Wisconsin have access to a variety of legal entity business structures. These structures include:

  • Sole proprietorships 
  •  Partnerships
  • Limited liability companies 
  • Corporations
  • Nonprofit

The business structure also impacts daily operations, taxes, and the degree to which a business owner’s assets are exposed to risk. Businesses should select a legal system with the ideal mix of advantages and benefits.

How to Start a Sole Proprietorship in Wisconsin

Business owners can start a sole proprietorship in Wisconsin by following these steps:

  • Choose a business name and file for a business name: In Wisconsin, sole proprietorship business owners can choose between using their name or a trade name. The law mandates that a business pick a name that can be distinguished from those of other companies if it chooses to use a trade name or assumed business name. 

 In Wisconsin, using a trade name is optional. Businesses can register their names either at the Wisconsin Department of Financial Institutions or with the Register of Deeds in the county where the business is located. Although it is not required, if the business owner chooses to proceed, they can fill out a Registration of Firm Names form and submit it along with a $30 filing fee.

  • Apply for Licences, Permits, and Zoning Clearance: The business owner may need to apply for a business or professional license, depending on the company’s operations. A Business owner can register the company with the Wisconsin Department of Revenue (DOR). There can also be assistance available for some types of company permits. It is also essential that the business is in line with specific licensing laws in the area where it is located.

A sole proprietorship is an unincorporated business conducted by only one person and does not distinguish between the owner and the company. A sole proprietorship’s owner is accountable for the debts, losses, and liabilities of the company, as well as all gains.

How to Start a Corporation in Wisconsin

A business corporation is a multipurpose legal entity whose management is carried out by a board of directors that the shareholders have chosen. The types of corporations that can be established in Wisconsin include:

  • Unincorporated cooperative association
  • Statutory close corporation 
  • Service corporation
  • Nonstock corporation.
  • Cooperative association

To start a corporation in Wisconsin, business owners have to file articles of incorporation with the Wisconsin Department of Financial Institutions. This registration can be done either online, in person or by mailing the documents to the Department of State office at :

State of WI – Dept. of Financial Institutions

PO Box 93348

Milwaukee, WI 53293-0348

  • Filing articles of incorporation: Business owners that successfully submit all articles of incorporation will receive a certificate of incorporation, proving that a corporation has been legally and officially created. The cost of filing articles of incorporation in Wisconsin is $100.
  • Choosing a Business Trade Name: To complete the information on the article of incorporation, the business must first choose and register a business name. Users can use the Wisconsin Department of Financial Institutions corporate records search tool to check if a business name still needs to be put in use. This is a crucial stage because if a submission is made for a name already in use, it will be rejected. The chosen name must also be in agreement with the Wisconsin corporation naming guidelines.
  • Select a share stock: Each share of stock represents one unit of ownership in a firm. Therefore, Each stock share represents a percentage of the company’s ownership. Each class of shares in the Wisconsin corporation may consist of any number of shares.
  • File for state taxes: Besides paying federal tax, a Wisconsin corporation may also be required to pay one or more corporate taxes depending on the type of business and corporate business structure. Newly formed corporations can contact the state Department of Revenue to inquire about the taxes they need to pay.

How to Start an LLC in Wisconsin

In the United States, a limited liability company (LLC) is a type of corporate structure that shields its owners from being held personally liable for the firm’s obligations. Limited liability companies are hybrid legal entities with traits shared by corporations, partnerships, and sole proprietorships.

 To start an LLC in Wisconsin, business owners can follow these steps :

  • Choose a name for the LLC according to state guidelines: According to Wisconsin law, an LLC name must include the words “Limited Liability Company” and be distinct from other business names. By submitting a Name Reservation Application (Form 1) to the Wisconsin Department of Financial Institutions, a person can reserve a name for 120 days. Reservation requests must be submitted via postal mail.
  • Appoint a registered agent: To register the LLC in Wisconsin, businesses must appoint a registered agent who will receive important legal documents on behalf of the LLC.
  • File articles of incorporation: Articles of Organization(incorporation) (Form 502) must be submitted to the Wisconsin Department of Financial Institutions to establish a Wisconsin LLC. The articles may be submitted by postal mail or online at the Wisconsin Department of Financial Institutions website. For filing online, the charge is $130; for filing by mail, the fee is $170.

How to Start a Business Partnership in Wisconsin

The business partnership structure consists of two or more proprietors that operate a firm jointly. General partnerships, limited partnerships, and limited liability partnerships are Wisconsin’s three most prevalent types of partnerships. 

How to Form a General Partnership in Wisconsin

A formal agreement between two or more people to run a firm jointly is known as a general partnership. Partners split the company’s assets, earnings, and liabilities.

General Partnerships in Wisconsin are governed by the Uniform Partnership Act (Chapter 178 of the Wisconsin Statutes). Wisconsin Statute, Section 178.0202, specifies the procedures for forming general partnerships.

In general partnerships, all of the partnership’s debts are fully owned by the partners. On their tax returns, partners must pay tax on partnership income. Partners in a general partnership consent to personally bear potentially limitless liability. Liabilities are not limited, as they would be in a partnership organized as a limited liability partnership or an LLC.

Creating a general partnership in Wisconsin is a straightforward process. Business owners must choose and register a “doing business name” (DBA) with the State of Wisconsin Department of Financial Institutions Trade Name Registration Form. A partnership agreement in Wisconsin would come next after selecting a company name for the general partnership. A partnership agreement is an essential legal document that describes the rules that apply to a partnership. It avoids disagreements and misunderstandings by clearly knowing each partner’s duties, responsibilities, and expectations. Also, it’s necessary to look into business license and permit needs. A Wisconsin general partnership may require a license or permit depending on where it conducts business and the sector it belongs to.

How to Start a Nonprofit in Wisconsin

A nonprofit company is a legal body set up and run for collective, public, or social good as opposed to a business that operates to make money for its owners. According to Chapter 181 of the Wisconsin Statutes, a “nonprofit” is a nonstock corporation located in Wisconsin established for a nonprofit purpose. To start a profit in Wisconsin:

  • Choose a name for the nonprofit corporation: This name must be distinct from other organizations registered in Wisconsin.Wisconsin law Wis. Stats. §181.0401 states restrictions on the name that can be given to nonprofit organizations.

Step 6: Choosing a Business Location in Wisconsin

The location of a new company is an essential component of a solid marketing plan because it will help attract the targeted customers and the proper talent, business partners, vendors, and colleagues. It’s crucial to make the most significant effect possible and provide customers with a satisfying experience when beginning a business in Wisconsin, especially as a new venture. A business location plan can assist with choosing the appropriate kind of commercial space while taking the following considerations into account:

  • What kind of business
  • The cost of operating the company
  • proximity to the target market or the raw materials 

The choice of business location in Wisconsin is also subject to several zoning laws and permits in the city where it is located.

What Kind of Business Can I Run From Home in Wisconsin?

In Wisconsin, there are a lot of home-based enterprises in operation. Although no specific state statute guides home-based businesses, businesses operating from their homes must adhere to the same license and permit requirements as those operating from a commercial location. For example, home producers of baked goods in Wisconsin must get licenses and permits from the state Department of Agriculture, Trade and Consumer Protection. Every home-based business must also abide by any rules established by a homeowners association or deed limitations, as well as any residential zoning laws.

Suppose a business or profession only employs family members, does not require more than one commercial delivery truck per day regarding client traffic, and does not involve any activity or storage in the garage, an auxiliary building, or the outdoors. In that case, it is deemed to be home-based. Certain counties, such as Kesha County in Wisconsin, have outlined the types of businesses permitted to be run from home and those not.

Included among the permitted home vocations include, but are not restricted to:

  • Designer Studio
  • Computer services such as word processing and desktop publishing
  • A seamstress or dressmaker
  • childcare facility for families with eight or fewer kids or adults
  • The Bureau of Alcohol, Tobacco, and Firearms licenses gunsmiths to perform maintenance and repairs on firearms as long as no firing, loading, or preparing of ammunition, as well as no leasing, renting, or trading of firearms or ammunition takes place on the premises.
  • Hairdresser, as long as there are never more than two clients present at once
  • instruction in dance or music
  • Office for the construction industry (no storage for tools or materials)
  • office for a real estate salesperson, an architect, an attorney

Examples of illegal work-from-home jobs include, but are not restricted to:

  • Auto body maintenance or repair
  • Vehicle or small engine maintenance
  • Provision of food and catering
  • contractors’ services and construction
  • sales, trading, leasing, or renting of firearms or ammunition
  • Lawn care and landscaping services
  • Inking and piercing your body
  • Arborist services

How Do I Start A Small Business From Home in Wisconsin?

In Wisconsin, individuals can start up a small business from home quickly by going through several steps. The requirements to start a small business from home depend on the county or city where the prospective company is located. People can open a business in Wisconsin after meeting the following requirements

  • Register the business name with the register of deeds office in the city/county 
  • Zoning permits 
  • In-home occupancy permit
  • Design permits if there are any renovations to be made
  • Business License

The zoning regulations and in-home occupancy licenses are essential requirements that Wisconsin localities’ small home-based businesses must follow to operate. For a home business to operate without adversely affecting surrounding residences, it must follow several rules.Many counties in Wisconsin support the establishment of small home enterprises by assisting small business specialists in the area. For instance, Croix County in Wisconsin provides small firms with business guidance through its small business development centers.

Starting a Business Online in Wisconsin

An online business operates almost exclusively online. Selling products and services online is considered to be doing business online. In Wisconsin, online businesses are known as “remote sellers” and must register with the Department of Revenue, similarly to a business with a physical location to operate in Wisconsin. Wisconsin law provides that an out-of-state vendor (also known as a remote seller) who does not have a physical presence in Wisconsin must collect and pay Wisconsin sales or use tax on taxable sales made in Wisconsin. Online businesses can also register using the Wisconsin one-stopStop Business portal.

Other legal requirements for starting a business in Wisconsin include:

  • Getting an EIN number, business bank account
  • Satisfying the state’s tax requirements
  • Delegating or employing a Registered Agent
  • Resolving matters regarding patents, trademarks, and copyrights
  • Obtain business insurance, including professional liability insurance, commercial property insurance, general liability insurance, business interruption insurance, and related coverages.

How to Get an EIN Number in Wisconsin

A Wisconsin Federal Tax ID Number, often called an Employer Identification Number (EIN) or Federal Tax Identification Number, is a unique nine-digit ID given to corporations, nonprofit organizations, trusts, and estates for tax reasons by the Internal Revenue Service. Similar to how a Social Security Number is used to identify individuals, the Tax ID or EIN acts as a tool to identify and distinguish companies.

Most businesses and organizations need a Wisconsin Tax ID (EIN) Number. If a company or organization satisfies any of the following criteria, a Wisconsin Tax ID (EIN) is required:

  • Wisconsin has more than 9 employees.
  • a Wisconsin corporation or partnership
  • Trust, estate, or nonprofit organization operations

Applications for EINs can be submitted online using the IRS EIN assistance, by fax, or by mail. The applicant must always download and fill the Form SS-4. Applications may be faxed or sent to:

(For US applications)

Internal Revenue Service

ATTN: FIN Operation

Cincinnati, OH 45999

Fax: 855-641-6935

(For applicants with no legal residence or place of business in the US)

Internal Revenue Service

Attn: EIN International Operation

Cincinnati, OH 45999

Fax: 855-215-1627 (within the US.)

Fax: 304-707-9471 (outside the US.)

How to Get a Wisconsin Registered Agent 

A Wisconsin registered agent is a named person or entity qualified by the state to act as a business’s agent for receiving formal legal notices from state authorities in Wisconsin. If a Wisconsin company is the subject of legal action brought forth by a third party, registered agents are also responsible for receiving service of process communications (SOP). According to Wisconsin law, LLCs and corporations must have a registered agent to conduct business in the state.

Wisconsin Legislature chapter 181.0403(1)(c) details information for the operations of a registered agent in the state. Hiring and maintaining a registered agent all year round in Wisconsin costs anywhere from $90-$300.

Patents, Trademarks, and Copyrights in Wisconsin

A patent is a privilege bestowed by the government that enables an inventor to prevent others from producing, using, selling, or importing their invention for a predetermined period following the date of filing — typically, 20 years. They cover some plants, methods, designs, and inventions. The Patent Act, found in US Code Title 35, is the legal framework under which the US Patent and Trademark Office grants and administers patents in Wisconsin. 

Wisconsin Business Tax

The Wisconsin State Department of Revenue is in charge of collecting tax returns from Wisconsin businesses yearly. Every company in Wisconsin licensed to do business must pay franchise and income tax to the state per 71.26(1) or 71.45(1), Wisconsin Statutes.

  • Franchise tax applies to domestic and corporate organizations and LLCs in Wisconsin. The tax is 7.9%
  • Income tax mostly affects sole proprietorships doing business in Wisconsin, and the tax rate is 7.9%

Are Business Records Public in Wisconsin?

Yes, certain business records can be made available to members of the public under the Wisconsin public records law. This law also permits government institutions to furnish information related to business records upon request. The Wisconsin Department of Financial Institutions online portal is a place to search for business records. The department also allows for public records requests for business records. Persons can search for business records, including:

  • Name of Legal Entity in Effect Initial registration 
  • Type of entity (Corporation, LLC, LP, etc.)
  • Document filing history for charters
  • Address of the principal office, if mandated by law
  • Current Status (e.g., DLQ-Delinquent; DIS-Dissolved)
  • Recent annual reports filed