Form1CNP: Form1CNP (2025)
Wisconsin · Wisconsin DOR · Used for tax years 2025
Wisconsin Form 1CNP is the 2025 composite individual income tax return for nonresident partners. It reports qualifying and participating partners’ Wisconsin partnership income or loss, tax, withholding, and the amount due or refund to the partnership.
Who files this form
Wisconsin Form 1CNP is a composite individual income tax return for nonresident partners. Only qualifying and participating nonresident partners or members may be included.
The partnership must have a power of attorney or other written authorization from each participating partner to file on that partner’s behalf. The form refers to the instructions for eligibility details, but those instructions were not provided. The supplied text does not say who is required to file.
When it's due
The printed due date for the 2025 tax year return is April 15, 2026.
What you'll need
Have the following information and records available:
- The partnership’s name, address, federal employer ID number, contact information, and year-ending date.
- Each participating partner’s name, address, Social Security number, filing status, Wisconsin income, and guaranteed payments.
- Federal adjusted gross income from each partner’s Form 1040.
- Wisconsin gross income information from Schedule 3K-1, line 24, and tax withheld information from Form PW-1.
- A power of attorney or other written authorization from each qualifying and participating nonresident partner.
Include a copy of any application for a federal extension of time to file. For an amended return, include Schedule AR. Attach a separate schedule for participating partners if necessary.
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 for details. No electronic filing steps or mailing address are provided in the supplied text.
Complete Schedule 2 for qualifying and participating nonresident partners and carry its totals to the appropriate lines on Schedule 1. The form includes signature fields for an authorized officer and a preparer.
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 returns or schedules the form 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.
- Omitting Schedule AR from an amended return. The amended-return checkbox says to include Schedule AR.
Questions people ask
Can the partnership file on a partner’s behalf without written authorization?
The signer must declare that the partnership has a power of attorney or other written authorization from each qualifying and participating nonresident partner.
Who receives a refund shown on this 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. The form has a Third Party Designee section. Select “Yes” and provide the designee’s name, phone number, and personal identification number (PIN).
What if there is not enough space to list all participating partners?
Schedule 2 says to attach a separate schedule if necessary.