FormPW-1: Wisconsin Nonresident Income or Franchise Tax Withholding on Pass-Through Entity Income (2024)
Wisconsin · Wisconsin DOR · Used for tax years 2024
Wisconsin Form PW-1 reports nonresident income or franchise tax withholding on pass-through entity income for 2024. It lists nonresident shareholders, partners, members, or beneficiaries and calculates total withholding, payments, and any amount due or overpayment.
Who files this form
Form PW-1 is for pass-through entities withholding Wisconsin income or franchise tax on income for nonresident shareholders, partners, members, or beneficiaries. This version covers calendar year 2024 or a tax year beginning in 2024.
The supplied form does not state filing thresholds or detailed rules about which entities must file.
What you'll need
Have the information requested on the form ready:
- The pass-through entity’s name, address, federal employer identification number (FEIN), and contact information. Estates also provide the decedent’s Social Security number.
- The entity’s income or franchise tax form number, total pass-through income under Wisconsin law, and any amount taxed by a lower-tier entity.
- Each nonresident’s name, address, FEIN or Social Security number, tax form, and Form PW-2 affidavit status.
- Each nonresident’s share of Wisconsin taxable income, withholding, and tax credits, unless a filed Form PW-2 makes columns E through H unnecessary.
- Estimated quarterly withholding payments, any Form 4466W refund, and tax withheld by lower-tier entities or WT-11 filers.
- Lower-tier entities’ names, FEINs, and amounts withheld, if applicable.
For an amended return, include Schedule AR and have the amounts previously paid or refunded available.
How to file
The supplied form is marked “Sample Form” and “File Electronically.” It directs filers to “Methods of Filing and Payment” in the instructions.
No instructions were supplied, so the available text does not provide electronic filing steps, a filing website, or a mailing address.
Common mistakes
- Do not leave out Schedule AR or the amended-return checkbox when filing an amended return.
- Check the final-return box if this is a final return.
- Identify lower-tier entities in Part 1A when reporting their withholding on Part 1, line 3.
- Remember that Part 2, columns E through H are not required if the nonresident filed an affidavit on Form PW-2.
Questions people ask
Can an overpayment be applied to next year’s estimated withholding tax?
Yes. Line 13 lets you apply an amount from your overpayment to 2025 estimated withholding tax. Line 14 shows the remaining refund after subtracting line 13 from line 12.
What if a nonresident filed Form PW-2?
Indicate the affidavit status in Part 2, column D. If the nonresident filed Form PW-2, columns E through H are not required.
Can another person discuss this return with the department?
Yes. Select “Yes” in the Third Party Designee area and provide the designee’s name, phone number, and personal identification number (PIN).
How do I report nonresidents listed on additional pages?
Part 2 asks for the number of additional pages. Enter the total of their line 15 amounts on line 16. Add lines 15 and 16 on line 17, then carry that total to Part 1, line 1.