FormCU: FormCU (2025)
Wisconsin · Wisconsin DOR · Used for tax years 2025
Wisconsin Form CU is a credit union declaration of exempt status filed instead of a Wisconsin corporation franchise or income tax return, Form 4 or 6. An authorized officer signs it to declare that the credit union had no deposits of public funds during the income year.
Who files this form
Credit unions exempt from Wisconsin franchise or income tax under Chapter 71 of the Wisconsin Statutes should file Form CU instead of a Wisconsin corporation franchise or income tax return, Form 4 or 6.
The authorized officer signing Form CU declares that the credit union had no deposits of public funds during the income year covered by the form.
When it's due
For the 2025 income year, Form CU is due on or before April 15 of the year following that income year.
What you'll need
Have the following information ready to complete Form CU:
- Credit union name and mailing address, including suite number and ZIP Code.
- Income year covered by the declaration.
- Year of incorporation.
- Federal Employer Identification Number.
- Wisconsin Employer Identification (Withholding) Number.
- Seller’s Permit or Use Tax Number.
An authorized officer must sign and date the declaration and provide their title.
How to file
Complete the credit union’s identifying information and income year. Have an authorized officer sign and date the declaration and enter their title.
Mail Form CU to:
Wisconsin Department of Revenue
PO Box 8908
Madison, WI 53708-8908
Questions people ask
Does Form CU replace a corporation tax return?
For credit unions exempt under Chapter 71 of the Wisconsin Statutes, Form CU is filed instead of Wisconsin Form 4 or 6.
Does the credit union need to file Form CU every year?
After filing Form CU, the credit union does not need to file Form CU or a corporation tax return for subsequent years unless the Department of Revenue requests it or the credit union acts as a public depository in a subsequent year.
What happens if the credit union later accepts public deposits?
The declaration states that a Wisconsin franchise or income tax return must be filed for any future year in which the credit union’s deposits include public funds. Use Schedule CU-1 to report public deposits.
Is unrelated business taxable income exempt from Wisconsin tax?
The form states that credit unions that do not derive income from public deposits are exempt from Wisconsin tax on unrelated business taxable income computed under section 512 of the Internal Revenue Code.