INSTRUCTIONS: WISCONSIN NONRESIDENT INCOME OR FRANCHISE TAX WITHHOLDING ON PASS-THROUGH ENTITY INCOME (Form PW-1)

Corporations and estates which operated in Wisconsin on a pass-through basis use a form PW-1 to document and file state income or franchise tax withheld from wages. This document can be used to file an initial, amended or final return. The form can be obtained from the website of the Wisconsin Department of Revenue.

Wisconsin Nonresident Income Or Franchise Tax Withholding On Pass-Through Entity Income PW-1 Step 1: Enter the dates of your fiscal year if not filing on a calendar year basis. Indicate with a check mark if this is an amended or final return.

Wisconsin Nonresident Income Or Franchise Tax Withholding On Pass-Through Entity Income PW-1 Step 2: In the box under "Part 1," give the name of your company, its federal employer identification number, its address, and the name of a contact person to be contacted. If filing regarding an estate, give the Social Security number of the decedent.

Wisconsin Nonresident Income Or Franchise Tax Withholding On Pass-Through Entity Income PW-1 Step 3: On line A, indicate with a check mark which income or franchise tax form was filed or will be filed for this period. On line B, give your total pass-through income.

Wisconsin Nonresident Income Or Franchise Tax Withholding On Pass-Through Entity Income PW-1 Step 4: All figures given should be rounded to the nearest whole dollar. Skip to page two and complete and the chart there first. For every nonresident shareholder, partner, member or beneficiary, give their name, address, identification number, tax form filed, and indicate if they filed a separate form PW-2. If not, you do not need to complete columns E through H. Otherwise, provide the information required there as instructed.

Wisconsin Nonresident Income Or Franchise Tax Withholding On Pass-Through Entity Income PW-1 Step 5: Add the sum of the numbers in column H and enter the total on line 15. Attach additional sheets if necessary and give the sum from these on line 16. The combined sum should be entered on line 17 and on line one on the first page.

Wisconsin Nonresident Income Or Franchise Tax Withholding On Pass-Through Entity Income PW-1 Step 6: Complete all instructions as instructed on lines two through 14. If you are a tiered entity, complete part 1a. Sign and date the form.