Wisconsin Disregarded Entity Schedule

Disregarded Entity Schedule
2023 IC-450 Schedule DE - Disregarded Entity Schedule and Instructions (fillable)Tab to navigate within form. Use mouse to check
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Disregarded
Entity Schedule

Wisconsin Department
of Revenue
Name of Disregarded Entity Owner

File with Wisconsin Form 1, 1NPR, 2, 3, 4, 4T, 5S, or 6

Schedule

2023
Identifying Number

Disregarded Entities:
Name of Disregarded Entity
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20

IC-450 (R. 8-23)

Clear

FEIN or SSN

Instructions for 2023 Schedule DE
Purpose of Schedule DE
Schedule DE informs the department of entities
you own that are disregarded as separate
entities in the filing of your 2023 tax return.
Who is required to file Schedule DE?
An individual, estate, trust, partnership, taxoption (S) corporation, limited liability company
(LLC), or corporation filing a 2023 Wisconsin
return must complete and submit Schedule
DE if they are the owner of an entity that is
disregarded for income tax purposes.

Exception: Some corporations may be
disregarded entities. For example, a qualified
subchapter S subsidiary is a disregarded
entity under the Internal Revenue Code
wholly owned by another S corporation.
The owner of a disregarded entity reports the
income of the disregarded entity on the owner's
return. If an entity is disregarded as a separate
entity for federal income tax purposes, it is also
disregarded as a separate entity for Wisconsin
income tax purposes.

• has a single owner,

The most common disregarded entity is a
single-member limited liability company (LLC)
that reports its income on its owner's return.
An example is an LLC wholly owned by an
individual and the income of the LLC is reported
on Schedule C of the individual's Form 1040
federal tax return.

• is not organized as a corporation,

Additional information

• has not elected to be taxed as a separate
entity for federal tax purposes, and

For more information, contact any Department
of Revenue office or:

• has business income or ownership of a passthrough entity

• Call (608) 266-2772

What is a disregarded entity?
A disregarded entity is an entity that:

• Email: [email protected]
Applicable Laws and Rules
This document provides statements or
interpretations of the following provisions of
Wisconsin Statutes and Administrative Rules in
effect as of August 29, 2023: chs. 71, Wis. Stats.
and chs. Tax 1, 2 and 3 Wis. Adm. Code.
Return to Page 1

Extracted from PDF file 2023-wisconsin-schedule-de.pdf, last modified August 2015

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More about the Wisconsin Schedule DE Corporate Income Tax TY 2023

We last updated the Disregarded Entity Schedule in February 2024, so this is the latest version of Schedule DE, fully updated for tax year 2023. You can download or print current or past-year PDFs of Schedule DE directly from TaxFormFinder. You can print other Wisconsin tax forms here.

Other Wisconsin Corporate 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
Form 2	Wisconsin Fiduciary Income Tax for Estates or Trusts Tax Return
Schedule CC	Request for a Closing Certificate for Fiduciaries
Form 4	Wisconsin Non-Combined Corporation Franchise or Income Tax Return Tax Return
Schedule 5K-1	Tax-Option (S) Corporation Shareholder's Share of Income, Deductions, Credits, etc. Tax Credit
Form 3	Form 3 Partnership Return Tax Return

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 Schedule DE from the Department of Revenue in February 2024.

Show Sources >

About the Corporate Income Tax

The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.

Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).

Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.

Historical Past-Year Versions of Wisconsin Schedule DE

We have a total of nine past-year versions of Schedule DE in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:

2023 Schedule DE

2023 IC-450 Schedule DE - Disregarded Entity Schedule and Instructions (fillable)

2022 Schedule DE

2022 IC-450 Schedule DE - Disregarded Entity Schedule and Instructions (fillable)

2021 Schedule DE

2021 IC-450 Schedule DE - Disregarded Entity Schedule and Instructions (fillable)

2020 Schedule DE

2020 IC-450 Schedule DE - Disregarded Entity Schedule and Instructions (fillable)

2019 Schedule DE

2019 IC-450 Schedule DE - Disregarded Entity Schedule and Instructions (fillable)

2018 Schedule DE

2018 IC-450 Schedule DE - Disregarded Entity Schedule and Instructions

2017 Schedule DE

2017 IC-450 Schedule DE - Disregarded Entity Schedule and Instructions

2016 Schedule DE

2016 IC-450 Schedule DE - Disregarded Entity Schedule and Instructions

2015 Schedule DE

2015 IC-450 Schedule DE - Disregarded Entity Schedule and Instructions (fillable)

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