Pass-Through Entity Withholding Common Questions


Applicable Laws and Rules

This document provides statements or interpretations of the following laws and regulations in effect as of December 12, 2019: Sections 71.03, 71.05, 71.14, 71.195, 71.775 and 71.83, Wis. Stats., and secs. Tax 1.12 and 2.04, Wis. Adm. Code.

Laws enacted and in effect after December 12, 2019, new administrative rules, and court decisions may change the interpretations in this document. Guidance issued prior to December 12, 2019, that is contrary to the information in this document is superseded by this document, pursuant to sec. 73.16(2)(a), Wis. Stats.

FOR QUESTIONS OR COMMENTS CONTACT:

MS 5-77
WISCONSIN DEPARTMENT OF REVENUE
Customer Service Bureau
PO Box 8949
Madison, WI 53708-8949
Phone: (608) 266-2776
Fax: (608) 267-1030
Email additional questions to dorincomepte@wisconsin.gov

Guidance Document Number: 100178

December 12, 2019