Form1CNP: Composite Wisconsin Individual Income Tax Return for Nonresident Partners (2024)
Wisconsin · Wisconsin DOR · Used for tax years 2024
Wisconsin Form 1CNP is a composite individual income tax return for qualifying and participating nonresident partners or members. It reports their Wisconsin partnership income or loss, tax, and Wisconsin tax withheld, and calculates the amount due or refund to the partnership.
Who files this form
Wisconsin Form 1CNP is a composite individual income tax return for qualifying and participating nonresident partners or members.
Only qualifying partners or members may be included. The form refers to the instructions for eligibility details, but those instructions are not provided here, so the available text does not establish who qualifies or must file.
The partnership must have a power of attorney or other written authorization from each participating partner to file on that partner’s behalf.
When it's due
For tax year 2024, the printed due date is April 15, 2025.
What you'll need
Have these items available to complete the return:
- Partnership name, address, federal employer ID number, contact information, partnership type, and year-ending date.
- A power of attorney or other written authorization from each qualifying and participating nonresident partner.
- Each included partner’s name, address, Social Security number, and filing status.
- Each partner’s Wisconsin net income or loss, Wisconsin gross income from Schedule 3K-1, line 24, guaranteed payments, federal adjusted gross income from Form 1040, and tax withheld from Form PW-1.
Include a copy of any application for a federal extension of time to file. For an amended return, include Schedule AR.
Do not attach federal Form 1065 or 1065-B, Wisconsin Form 3, Wisconsin Form PW-1, federal Schedules K-1, or Wisconsin Schedules 3K-1.
How to file
The supplied form is marked “Sample Form File Electronically.” It directs filers to “Filing Methods” in the instructions. No electronic filing steps or mailing address are provided in the available text.
To complete the return:
- Enter the partnership information and the number of partners or members included.
- Complete Schedule 2 for qualifying and participating nonresident partners. Attach a separate schedule if necessary.
- Transfer the Schedule 2 totals to the appropriate lines on Schedule 1, then calculate the amount due or refund.
- Have an authorized officer sign and date the return and enter their title. The form also has fields for the preparer’s signature, federal employer ID number, and date.
Common mistakes
- Including partners who do not qualify. The form cautions that only qualifying partners or members may be included and refers to the instructions for details.
- Attaching forms the return says not to attach. Do not attach federal Form 1065 or 1065-B, Wisconsin Form 3, Wisconsin Form PW-1, federal Schedules K-1, or Wisconsin Schedules 3K-1.
- Leaving out an extension application copy. Include a copy of any application for a federal extension of time to file.
- Leaving out Schedule AR when amending. The amended-return checkbox specifically says to include Schedule AR.
Questions people ask
Can the partnership file on a partner’s behalf without written authorization?
No. The signature declaration states that the partnership has a power of attorney or other written authorization from each qualifying and participating nonresident partner.
What if there is not enough room to list all participating partners?
Schedule 2 allows you to attach a separate schedule if necessary.
Who receives a refund shown on the return?
Line 9 identifies the refund as an amount to be refunded to the partnership.
Can another person discuss the return with the department?
Yes. Select “Yes” in the Third Party Designee section and provide the designee’s name, personal identification number (PIN), and phone number.
How do I identify an amended return?
Check the amended-return box and include Schedule AR. Schedule 1 also has amended-return-only lines for amounts previously paid and previously refunded.