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

Pass-through entities operating in Wisconsin document and file income and franchise taxes withheld from nonresident workers' wages by filing a form PW-1. This document 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: If not filing on a calendar year basis, enter your fiscal year beginning and ending dates at the top of the page.

Wisconsin Nonresident Income Or Franchise Tax Withholding On Pass-Through Entity Income PW-1 Step 2: Enter the name of the pass-through entity, its address, federal employer identification number, the name of a contact person and a telephone number.

Wisconsin Nonresident Income Or Franchise Tax Withholding On Pass-Through Entity Income PW-1 Step 3: On line A, indicate with a check mark whether you filed a form 5S, 3 or 2 for this tax period. On line B, enter your total pass-through income under Wisconsin law.

Wisconsin Nonresident Income Or Franchise Tax Withholding On Pass-Through Entity Income PW-1 Step 4: Skip to Part 2 on the second page. Document every nonresident shareholder, partner, member or beneficiary as instructed. Transfer the total from line 17 there to line 1 on the first page.

Wisconsin Nonresident Income Or Franchise Tax Withholding On Pass-Through Entity Income PW-1 Step 5: Document taxes withheld and estimated payments made on lines 2 through 4. Line 5 is only for those filing an amended return.

Wisconsin Nonresident Income Or Franchise Tax Withholding On Pass-Through Entity Income PW-1 Step 6: Add lines 2 through 5. Enter the resulting sum on line 6. If filing an amended return, complete lines 7 and 8.

Wisconsin Nonresident Income Or Franchise Tax Withholding On Pass-Through Entity Income PW-1 Step 7: Lines 9 and 10 adjust your tax liability on the basis of previous underpayment, interest and penalty.

Wisconsin Nonresident Income Or Franchise Tax Withholding On Pass-Through Entity Income PW-1 Step 8: Compute the amount owed or of the refund due on lines 11 through 14.

Wisconsin Nonresident Income Or Franchise Tax Withholding On Pass-Through Entity Income PW-1 Step 9: Complete part 1A if claiming credit for tax withheld by one or more pass-through entities.

Wisconsin Nonresident Income Or Franchise Tax Withholding On Pass-Through Entity Income PW-1 Step 10: The preparer should sign and date the form.