Form3: Form3 (2025)
Wisconsin · Wisconsin DOR · Used for tax years 2025
Wisconsin Form 3 is the 2025 Wisconsin Partnership Return. It reports partners’ shares of income, deductions, credits, and other tax items, along with Wisconsin business activity and any partnership entity-level tax, payments, amount due, or refund.
When it's due
For tax year 2025, Form 3 states that the return is due on the 15th day of the 3rd month following the close of the taxable year.
If you have an extension of time to file, enter the extended due date in item B.
What you'll need
Have the partnership’s identifying information ready, including its FEIN, Wisconsin DFI number, business activity code, and numbers of partners and nonresident partners. The form also asks for income, deductions, credits, property, payroll, sales, withholding, and estimated tax payments.
Depending on your situation, the form calls for these attachments:
- Schedule AR for an amended return.
- Schedule DE if the partnership is the sole owner of any disregarded entities.
- Schedule RT if the partnership has related entity expenses and is required to file it.
- Schedule EC and/or BD for the entity-level credit election described in item L.
- Federal Form 8886 if you filed it with the IRS.
- Form 8825 for net rental real estate income or loss, Form 4797 for net section 1231 gain or loss, and Form 4562 for the section 179 deduction.
- Federal Schedule K-2 (Form 1065) if reporting items of international tax relevance.
- Schedule RT-1, obtained from the related entity, for the subtraction for income from related entities whose expenses were disallowed.
Attach supporting schedules where the form requests them, including for other income, other deductions, and certain depreciation and asset-basis adjustments.
How to file
The supplied form is marked “Sample Form File Electronically.” It directs filers to “Filing Methods” under “When and Where to File” in the instructions.
The supplied text does not give an electronic filing website or a mailing address.
Common mistakes
- Do not overlook the note in item D: if filing Form 1CNP on behalf of nonresident partners, a separately filed Form PW-1 may also be required.
- For an amended return, remember to include Schedule AR, Explanation of Amended Return.
- If you filed federal Form 8886 with the IRS, include it with the Wisconsin return.
- If the partnership is the sole owner of any disregarded entities, prepare and submit Schedule DE with the return.
Questions people ask
Can an overpayment be applied to next year’s estimated tax?
Yes. On the 2025 form, line 11 lets you apply part or all of the line 10 overpayment to 2026 estimated tax. Line 12 shows the remaining refund.
Can I allow someone else to discuss this return with the department?
Yes. Select “Yes” in the Third Party Designee section and provide the designee’s name, phone number, and personal identification number (PIN).
Where is partnership entity-level tax reported?
Part I, line 1 uses the amount from Schedule 3-ET, line 21. Item I identifies a partnership electing to pay tax at the entity level.
What information is requested about IRS adjustments?
Item K asks whether IRS adjustments became final during the year. It also asks for the years reviewed, the years adjusted, and whether imputed underpayments from the partnership adjustments were assessed to the partnership.