ScheduleDE: ScheduleDE (2025)
Wisconsin · Wisconsin DOR · Used for tax years 2025
Wisconsin Schedule DE identifies entities you own that are disregarded as separate entities for income tax purposes. It lists each entity’s name, federal employer identification number or Social Security number, and Wisconsin Department of Financial Institutions number, and is fi
Who files this form
You must complete and submit Schedule DE if you are filing a 2025 Wisconsin return and own an entity that is disregarded for income tax purposes. This applies to individuals, estates, trusts, partnerships, tax-option (S) corporations, limited liability companies (LLCs), and corporations.
What you'll need
Have the following information ready:
- The disregarded entity owner's name and identifying number.
- Each disregarded entity's name.
- Each entity's FEIN or SSN.
- The Wisconsin Department of Financial Institutions (DFI) number assigned when the business registered, if applicable.
You can look up a DFI number using the WI Corporate Records Search on DFI's website.
How to file
Complete the owner information at the top of Schedule DE, then list the disregarded entities and their identifying information.
File Schedule DE with your applicable Wisconsin Form 1, 1NPR, 2, 3, 4, 4T, 5S, or 6.
Questions people ask
What is a disregarded entity?
It is an entity that has one owner, is not organized as a corporation, has not elected to be taxed as a separate entity for federal tax purposes, and has business income or owns a pass-through entity. Some corporations can qualify as an exception, such as a qualified subchapter S subsidiary wholly owned by another S corporation.
Is a single-member LLC a disregarded entity?
The instructions identify a single-member LLC that reports its income on its owner's return as the most common disregarded entity.
Where is the disregarded entity's income reported?
The owner reports the entity's income on the owner's return. An entity disregarded for federal income tax purposes is also disregarded for Wisconsin income tax purposes.
Where can I get more help?
Contact any Wisconsin Department of Revenue office, call (608) 266-2772, or email DORFranchise@wisconsin.gov.