FormPW-1: FormPW-1 (2025)
Wisconsin · Wisconsin DOR · Used for tax years 2025
Wisconsin Form PW-1 reports nonresident income or franchise tax withholding on pass-through entity income for 2025. It lists nonresident shareholders, partners, members, or beneficiaries and reports withholding tax, payments, and any amount due or overpayment.
Who files this form
Wisconsin Form PW-1 is for pass-through entities reporting Wisconsin nonresident income or franchise tax withholding on pass-through entity income. It includes information about nonresident shareholders, partners, members, and beneficiaries.
The supplied form does not explain which entities are required to withhold or give filing thresholds.
What you'll need
Have the following information 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 tax period, income or franchise tax form number, and Wisconsin pass-through income amounts requested in Part 1.
- Each nonresident’s name, address, FEIN or Social Security number, tax form, and Form PW-2 affidavit status. Where required, provide the nonresident’s share of Wisconsin taxable income, withholding, and tax credits.
- Estimated 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. The form also refers to Form PW-U for underpayment interest, exemptions, and other interest and penalties.
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 identify an electronic filing website, a mailing address, or payment procedures.
Common mistakes
- For an amended return, check the amended-return box and include Schedule AR.
- For a final return, check the final-return box.
- If you report withholding by lower-tier entities on Part 1, line 3, identify those entities in Part 1A.
- If a nonresident filed Form PW-2, columns E through H in Part 2 are not required.
Questions people ask
What tax period does this form cover?
This is the 2025 Form PW-1. It provides fields for calendar year 2025 or a tax year with beginning and ending dates.
Can I apply an overpayment to next year’s estimated withholding tax?
Yes. Part 1, line 13 lets you apply some or all of the overpayment on line 12 to 2026 estimated withholding tax. Line 14 shows the remaining refund.
What changes if a nonresident filed Form PW-2?
Part 2 says columns E through H are not required if the nonresident filed the Form PW-2 affidavit.
Can another person discuss this return with the department?
Yes. In the Third Party Designee section, select “Yes” and complete the designee’s name, personal identification number (PIN), and phone number.