Wisconsin Wisconsin Nonresident Income or Franchise Tax Withholding on Pass-Through Entity Income | Instructions

Wisconsin Nonresident Income or Franchise Tax Withholding on Pass-Through Entity Income | Instructions
2023 IC-004 Form PW-1 Wisconsin Nonresident Income or Franchise Tax Withholding on Pass-Through Entity IncomeForm

PW-1

Wisconsin Nonresident Income
or Franchise Tax Withholding
on Pass-Through Entity Income

For calendar year 2023 or tax year beginning	
M

M

D

D

2

0

2

3

Y

Y

Y

Y

and ending
M

M

D

D

2

0

Y

Y

2023
Y

Y

If this is a final return, check here

If this is an amended return, include Schedule AR and check here

Part 1: Pass-Through Entity Information
Person to Contact Regarding This Information

Telephone Number

Name of Pass-Through Entity Withholding the Tax

Federal Employer ID Number

Number and Street

Suite/Unit

For Estates Only: Decedent’s Social Security Number
State

City

ZIP Code (+ 4 digit suffix if known)

3

5S

Fi Sa
le m
El pl
ec e
F
tr o
on rm
ic
al
ly

A Income or franchise tax form number filed (or to be filed) by the pass-through entity for this period (check one):	 A

2

B Election to pay tax at the entity level (see instructions)  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 	 B
C Total pass-through income under Wisconsin law (see instructions) .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 	 C

.00

D Amount included in Item C that was taxed by a lower-tier entity (see instructions)  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 	 D

.00

E Subtract Item D from Item C. If the result is less than 0, fill in 0 .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 	 E

.00

	 1	 Total withholding tax computed (from Part 2, line 17).  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 	 1

.00

	2	Estimated quarterly withholding tax payments (less Form 4466W refund, if any).  .  .  .  .  .  .  .  .  .  .  .  .  . 	 2

.00

	3	Enter total tax withheld by lower-tier entities from Part 1A (Identify lower-tier entities in Part 1A below.) .  .  .  . 	 3

.00

	4	Enter total tax withheld by WT-11 filers. .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 	4

.00

	5	Amended Return Only – amount previously paid .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 	5

.00

	6	Add lines 2 through 5.  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 	6

.00

	7	Amended Return Only – amount previously refunded .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 	7

.00

	8	Subtract line 7 from 6.  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 	8

.00

	9	Underpayment interest due (from Form PW-U, line 17). If you annualized income
		 on Form PW-U, check the space after the arrow .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 	9

.00

	10	 Other interest and penalty due.  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 	10

.00

	11	 Amount due. If the total of lines 1, 9 and 10 is greater than line 8, enter amount owed .  .  .  .  .  .  .  . 	11

.00

	12	 Overpayment. If line 8 is greater than the total of lines 1, 9 and 10, enter amount
		overpaid.  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 	12

.00

	13	 Enter amount from line 12 you want credited on 2024 estimated withholding tax. .  .  .  .  .  .  .  .  .  .  .  .  . 	13

.00

	14	 Subtract line 13 from line 12. This is your refund.  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 	14

.00

Part 1A: Additional Information Required for Tiered Entities (see instructions)
Name
Name

Third
Party
Designee

FEIN

Total Amount Withheld

FEIN

Total Amount Withheld

Do you want to allow another person to discuss this return with the department?	
Print
Designee’s
Name

Phone Number

Yes	 Complete the following.	

Personal Identification Number (PIN)

I declare, under penalties of law, that this return is true, correct, and complete to the best of my knowledge and belief.
Preparer’s Signature

For information on how to file, see Methods of Filing and Payment in the instructions.
IC-004 (R. 8-23)

No

Date

Page 2 of 2

2023 Form PW-1

Part 2: Nonresident Shareholder, Partner, Member, or Beneficiary Information
(Note: See instructions corresponding to each column letter)

B.

Nonresident’s Name and Address
Name

a

Tax
Form

D.

E.

F.

G.

H.

Affidavit
Filed

Share of
Wisconsin
Taxable
Income

Gross
Withholding

Share of
Tax Credits

Withholding
Tax
Computed

FEIN or SSN

FEIN

Yes

Address
Name

b

C.

Fi Sa
le m
El pl
ec e
F
tr o
on rm
ic
al
ly

A.
L
i
n
e

SSN

Name
Address
Name

d

Address
Name

e

Address
Name

f

SSN

No

Name

g

Address
Name

h

Address
Name

i

Address

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

$

FEIN
SSN

FEIN
SSN

FEIN
SSN

No

Yes
No

Yes
No

FEIN

Yes

Address

$

FEIN

Yes

c

$

No

Yes

Address

If affidavit (Form PW-2) was filed by nonresident, columns E through H are not required.

SSN

FEIN
SSN

FEIN
SSN

FEIN

SSN

No

Yes
No

Yes
No

Yes
No

Total Wisconsin income (add lines a through i) .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .

$

15	 Total withholding this page .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .

$

16	 Number of additional pages included	. Total of line 15 amount from all additional pages .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .

$

17	 Total withholding tax computed. Add lines 15 and 16. Enter total on Part 1, line 1 .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 	 $
IC-004 (R. 8-23)

Extracted from PDF file 2023-wisconsin-form-pw-1.pdf, last modified August 2023

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More about the Wisconsin Form PW-1 Individual Income Tax Nonresident TY 2023

We last updated the Wisconsin Nonresident Income or Franchise Tax Withholding on Pass-Through Entity Income | Instructions in January 2024, so this is the latest version of Form PW-1, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form PW-1 directly from TaxFormFinder. You can print other Wisconsin tax forms here.

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Other Wisconsin Individual Income Tax Forms:

TaxFormFinder has an additional 88 Wisconsin income tax forms that you may need, plus all federal income tax forms.

Form Code	Form Name
Schedule H-EZ	Homestead Credit Claim (Easy Form) Tax Credit
Form 1	Income Tax Return (Long Form) Tax Return
Income Tax Instructions	Wisconsin Form 1 Instructional Booklet
Schedule H	Homestead Credit Claim Tax Credit
Form 1-ES	Estimated Income Tax Voucher Estimated

Download all WI tax forms View all 89 Wisconsin Income Tax Forms

Form Sources:

Wisconsin usually releases forms for the current tax year between January and April. We last updated Wisconsin Form PW-1 from the Department of Revenue in January 2024.

Show Sources >

Form PW-1 is a Wisconsin Individual Income Tax form. Many states have separate versions of their tax returns for nonresidents or part-year residents - that is, people who earn taxable income in that state live in a different state, or who live in the state for only a portion of the year. These nonresident returns allow taxpayers to specify which which income is subject to the state's taxes, and which is not.

About the Individual Income Tax

The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.

Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!

Historical Past-Year Versions of Wisconsin Form PW-1

We have a total of eleven past-year versions of Form PW-1 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:

2023 Form PW-1

2023 IC-004 Form PW-1 Wisconsin Nonresident Income or Franchise Tax Withholding on Pass-Through Entity Income

2022 Form PW-1

2022 IC-004 Form PW-1 Wisconsin Nonresident Income or Franchise Tax Withholding on Pass-Through Entity Income

2020 Form PW-1

2020 IC-104 Instructions for 2020 Form PW-1

2019 Form PW-1

Instructions for 2018 Form PW-1

2018 Form PW-1

2018 IC-004 Form PW-1 Wisconsin Nonresident Income or Franchise Tax Withholding on Pass-Through Entity Income

2017 Form PW-1

2017 IC-004 Form PW-1 Wisconsin Nonresident Income or Franchise Tax Withholding on Pass-Through Entity Income

2016 Form PW-1

2016 IC-004 Form PW-1 Wisconsin Nonresident Income or Franchise Tax Withholding on Pass-Through Entity Income

Wisconsin Nonresident Income or Franchise Tax Withholding on Pass-Through Entity Income | Instructions

2015 Form PW-1

2015 IC-004 Form PW-1 Wisconsin Nonresident Income or Franchise Tax Withholding on Pass-Through Entity Income

2013 Form PW-1

2013 IC-004 Form PW-1 Wisconsin Nonresident Income or Franchise Tax Withholding on Pass-Through Entity Income

2012 Form PW-1

2012 IC-004 Form PW-1 Wisconsin Nonresident Income or Franchise Tax Withholding on Pass-Through Entity Income

2011 Form PW-1

2011 IC-004 Form PW-1 Wisconsin Nonresident Income or Franchise Tax Withholding on Pass-Through Entity Income

TaxFormFinder Disclaimer:

While we do our best to keep our list of Wisconsin Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.