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
applicable boxes, press spacebar or press Enter.

Instructions

Save

DE

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

Print

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