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Wisconsin Department of Revenue

 Business -- Which Form to File

  1. Which tax forms and schedules must a corporation file?
  2. What are the supplemental forms and schedules for corporations?
  3. Which tax forms and schedules must a partnership file?
  4. What are the supplemental forms and schedules for partnerships?
  5. Which tax forms and schedules must a sole proprietor file?
  6. What are the supplemental schedules for sole proprietors?
  1. Which tax forms and schedules must a corporation file?
    Form Name Description Possible Forms and Schedules
    Form 4 Corporations (other than tax-option corporations) reporting under the apportionment or separate accounting methods. 4B, 4B-1, 4BL, 4C, 4U, CU-1, DC, DI, DM, EC, FC, FT, HR, IE, MS, R, R-1, R-2, RT, RT-1, TC, V, VC, W, Y
    Form 4H Corporations that have been completely inactive in and outside Wisconsin for the entire taxable year and don't anticipate any activity in future years. No other return is required until a corporation is activated, reactivated, or requested to file by the Department of Revenue.
    Note: Foreign corporations licensed to transact business in Wisconsin that have no property or activity in Wisconsin but are active outside Wisconsin may not file Form 4H. They must file Form 4, 5, or 5S but need only check box G "No business transacted in Wisconsin" on the front of the return and attach a copy of their federal return.
    		 
    Form 4I Insurance companies, health maintenance organizations, and limited service health organizations. 4U, DC, DI, DM, EC, FC, FT, HR, IE, MS, R, R-1, R-2, RT, RT-1, TC, V, VC, W, Y
    Form 4T Exempt corporations and associations of individuals that have unrelated business taxable income as defined in Internal Revenue Code (IRC) section 512. 4B, 4B-1, 4C, 4U, DC, DI, DM, EC, FC, FT, HR, IE, MS, R, R-1, R-2, RT, RT-1, TC, VC
    Form 5 Corporations (other than tax-option corporations) whose entire business income is attributable to Wisconsin. 4BL, 4U, DC, DI, DM, EC, FC, FT, HR, IE, MS, R, R-1, R-2, RT, RT-1, TC, V, VC, W, Y
    Form 5E Corporations that have elected and qualified to be S corporations for federal tax purposes but are electing not to be tax-option corporations for Wisconsin franchise or income tax purposes. In addition, such corporations must file Form 4 or 5.  
    Form 5R Federal S corporations that elected not to be tax-option corporations for Wisconsin and subsequently are revoking their "opt-out" elections. In addition, such corporations must file Form 5S.  
    Form 5S Tax-option (S) corporations. 4B, 4B-1, 4U, 5K-1, DC, DI, DM, EC, HR, IE, MS, RT, RT-1, TC, VC
    Form CU Credit unions that don't act as a public depository for state or local government funds. These credit unions are exempt from taxation by Wisconsin. Once a Form CU has been filed, no other return must be filed unless requested by the Department of Revenue or the credit union subsequently acts as a public depository.  
    Form PW-1

    S corporations having at least one nonresident shareholder who is not a tax exempt entity and whose share of distributable income allocable from the S corporation is $1,000 or more.

    		 

  2. What are the supplemental forms and schedules for corporations?
    Form Name Description
    Form 4B Multistate corporations using the apportionment method to compute Wisconsin income.
    Form 4B-1 Multistate corporations using a special apportionment method to compute Wisconsin income.
    Form 4BL Corporations claiming a net business loss carryforward.
    Form 4C Multistate corporations using the separate accounting method to compute Wisconsin income.
    Form 4U Corporations computing underpayment interest, extension interest, delinquent interest, penalties, and late filing fees.
    Schedule 5K-1 Tax-option (S) corporation shareholder's share of income, deductions, credits, etc.
    Schedule CU-1 Credit unions that act as a public depository.
    Schedule DC Corporations claiming a dairy manufacturing facility investment credit.
    Schedule DI Corporations claiming a Wisconsin dairy and livestock farm investment credit.
    Schedule DM Corporations claiming a dairy manufacturing facility investment credit
    Schedule EC Corporations claiming an enterprise zone jobs credit.
    Schedule FC Corporations claiming a Wisconsin farmland preservation credit.
    Schedule FT Corporations claiming a Wisconsin farmland tax relief credit.
    Schedule HR Corporations claiming a Wisconsin historic rehabilitation credit.
    Schedule IE Corporations claiming the Internet equipment credit.
    Schedule MS Corporations having a Wisconsin manufacturer's sales tax credit carryforward.
    Schedule R Corporations claiming a Wisconsin research credit.
    Schedule R-1 Corporations claiming increased Wisconsin research credits for activities related to internal combustion engines.
    Schedule R-2

    Corporations claiming increased Wisconsin research credits for activities related to certain energy efficient products.

    Schedule RT

    Corporations required to disclose related entity expenses.
    Schedule RT-1

    Summarizes related party expenses disallowed.

    Schedule TC Corporations claiming a Wisconsin technology zone credit.
    Schedule V Corporations reporting additions to federal income.
    Schedule VC Corporations claiming a Wisconsin early stage seed investment credit.
    Schedule W Corporations reporting subtractions from federal income.
    Schedule Y Corporations claiming a deduction for dividends received.

  3. Which tax forms and schedules must a partnership file?

    Form Name Description Possible Forms and Schedules
    Form 3 Partnerships, including limited liability companies treated as partnerships. 3K-1, 4B, 4B-1, DC, DI, DM, EC, HR, IE, RT, RT-1, TC, VC
    Form 3S Partnerships, including limited liability companies treated as partnerships, that are subject to the recycling surcharge. 3U
    Form PW-1 Partnerships having at least one nonresident partner or member who is not a tax exempt entity and whose share of distributable income allocable from the partnership is $1,000 or more.  

  4. What are the supplemental forms and schedules for partnerships?

    Form Name Description
    Form 4B Multistate partnerships using the apportionment method to compute Wisconsin income.
    Form 4B-1 Multistate partnerships using a special apportionment method to compute Wisconsin income.
    Schedule 3K-1 Partner's share of income, deductions, credits, etc.
    Schedule 3U Partnerships computing underpayment interest.
    Schedule DC Partnerships computing a Wisconsin development zones credit.
    Schedule DI Partnerships computing a Wisconsin dairy and livestock farm investment credit.
    Schedule DM

    Partnerships computing a dairy manufacturing facility investment credit.
    Schedule EC Partnerships computing an enterprise zone jobs credit.
    Schedule HR Partnerships computing a Wisconsin historic rehabilitation credit.
    Schedule IE Partnerships computing an Internet equipment credit.
    Schedule RT

    Partnerships required to disclose related entity expenses.
    Schedule RT-1

    Summarizes related party expenses disallowed.
    Schedule TC Partnerships computing a Wisconsin technology zone credit.
    Schedule VC Partnerships computing a Wisconsin angel investment credit or early stage seed investment credit.

  5. Which tax forms and schedules must a sole proprietor file?

    Form Name Description Possible Forms and Schedules
    Form 1 Individuals who are full-year Wisconsin residents. DC, DI, DM, EC, FC, HR, I, IE, MS, OS, RS, RT, RT-1, TC, U, WD
    Form 1NPR Individuals who are nonresidents or part-year residents of Wisconsin. DC, DI, DM, EC, FC, HR, I, IE, MS, RS, RT, RT-1, TC, U, WD

  6. What are the supplemental schedules for sole proprietors?

    Form Name Description
    Schedule DC Sole proprietors claiming a Wisconsin development zones credit.
    Schedule DI Sole proprietors claiming a Wisconsin dairy and livestock farm investment credit.
    Schedule DM Sole proprietors claiming a dairy manufacturing facility investment credit.
    Schedule EC Sole proprietors claiming an enterprise zone jobs credit.
    Schedule FC Sole proprietors claiming a Wisconsin farmland preservation credit.
    Schedule HR Sole proprietors claiming a Wisconsin historic rehabilitation credit.
    Schedule I Adjustments to convert federal adjusted gross income and itemized deductions to the amounts allowable for Wisconsin.
    Schedule IE Sole proprietors claiming an Internet equipment credit.
    Schedule MS Sole proprietors having a Wisconsin manufacturer's sales tax credit carryforward.
    Schedule OS Sole proprietors claiming credit for net tax paid to another state.
    Schedule RS Sole proprietors who are subject to the recycling surcharge.
    Schedule RT

    Sole proprietors required to disclose related entity expenses.
    Schedule RT-1

    Summarizes related party expenses disallowed.
    Schedule TC Sole proprietors claiming a Wisconsin technology zone credit.
    Schedule U Sole proprietors computing underpayment interest.
    Schedule WD Sole proprietors reporting capital gains or losses.

FOR MORE INFORMATION PLEASE CONTACT:

WISCONSIN DEPARTMENT OF REVENUE
Corporation Income/Franchise Tax Assistance
Mail Stop 5-144
P.O. Box 8906
Madison, WI 53708-8906
Phone: (608) 266-2772
Fax: (608) 267-0834
E-Mail Additional Questions

Last updated January 16, 2009