Pass-Through Entity Withholding
Pass-through entities use Form PW-1 to pay withholding tax on behalf of their nonresident shareholders, partners, members, or beneficiaries. You must file Form PW-1 electronically. You can file Form PW-1 through the Federal/State E-File Program, which uses approved third-party vendor software. If you choose not to use this program, you can use the links to the right to launch free E-File programs offered by the Department.
NOTE: To file Form PW-1, you will need to view or print the Form PW-1 Instructions
About the Free E-Filing Programs
Online E-Filing: If you use this method, the withholding amounts are automatically computed based on the income amounts you enter. Navigation and printing work best for entities with relatively few nonresident owners, although this method does accommodate up to 200 nonresidents.
Online E-Filing allows you to save an unfiled return to the desktop. Preparers: You may save an unfiled return to the desktop and e-mail the file to your client so your client can enter the payment information and file the return. To continue filing the return, the client must download the file you sent, launch Online E-Filing from this page, and use the "Restore Saved Information" button provided on the first screen.
E-File Transmission: If you use this method, you can copy and paste (or key) larger amounts of data into an Excel spreadsheet template available from the E-File Transmission link on this page. This template allows you to save your Form PW-1 in "XML" format and send it to the Department. You do not need to know "XML" to use this method.
How do I pay?
You need to register for electronic funds transfer. If you are already registered for EFT, but this is the first time you have used your EFT account for pass-through entity withholding, you need to add pass-through entity withholding as a tax type (tax type code 20100).
If you are not yet registered or forgot your password, the free E-File programs you launch from this web site allow you to make a direct debit transaction without an EFT account. All you need is a bank account number and routing number.
FOR MORE INFORMATION PLEASE CONTACT:
WISCONSIN DEPARTMENT OF REVENUE
5-77 Mail Stop
P.O. Box 8949
Madison, WI 53708-8949
Phone: (608) 261-6261
E-Mail Additional Questions
Last updated December 17, 2007