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 forms and schedules for sole proprietors?

  1. Which tax forms and schedules must a corporation file?

    FormName/DescriptionPossible Forms and Schedules
    Form 1CNSTax-option(s) corporations having two or more qualifying nonresident shareholders may file a composite return to report and pay the Wisconsin income tax owed by those shareholders. 
    Form 4 Corporations (other than tax-option corporations) report under the non-combined or separate accounting methods. AR, 4BL, 4I, 4V, 4W, 4Y, 9B, A-1, A-2, BD, C, CF, CM, CR, CU, CU-1, DC, DE, EC, ED, EIT, ES, FC, FC-A, HR, HR-T, JT, LI, MA-A, MA-M, MI, MS, N, R, RT, RT-1, TC, U, VC
    Form 4466W Wisconsin Corporation or Pass-Through Entity Application for Quick Refund of Overpayment of Estimated Tax  
    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 or 5S but need only check box F "No business transacted in Wisconsin" on the front of the return and attach a copy of their federal return.     		 
    Form 4T Exempt corporations and associations of individuals that have unrelated business taxable income as defined in Internal Revenue Code (IRC) section 512. AR, A-1, A-2, 9B, BD, CF, CM, CR, DC, DE, EC, ED, EIT, ES, FC, FC-A, HR, HR-T, JT, LI, MA-A, MA-M, MI, MS, N, R, RT, RT-1, TC, U, VC
    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 6.  
    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 1CNS, 5K-1, 5S-ET, 9B, AR, A-1, A-2, BD, CM, CORP-ES DC, DE, EC, ED, EIT, ES, ET-OS, HR, HR-5, HR-T, JT, LI, MA-A, MA-M, MI, MS, N, PW-1, PW-2, PW-ES, PW-U, R, RT, RT-1, TC, U, VC
    Form 6 Wisconsin Combined Corporation Franchise or Income Tax Return 6BL, 6CL, 6CS, 6I, 6Y, 9B, AR, A-1, A-2, BD, C, CF, CM, CU, CU-1, DC, DE, EC, ED, EIT, ES, FC, FC-A, HR, HR-T, JT, LI, MA-A, MA-M, MI, MS, N, R, RT, RT-1, TC, U, VC
    Form Corp-ES Wisconsin Corporation Estimated Tax Voucher  
    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 HR-T Transfer of Supplement to Federal Historic Rehabilitation Credit  
    Form PW-1 Tax-option(s) corporations having at least one nonresident shareholder whose share of distributable income allocable from the corporation is $1,000 or more. PW-ES, PW-U
    Form PW-2 Nonresident shareholders use Form PW-2 to claim exemption from Wisconsin's withholding tax on income from pass-through entities.  
    Form PW-ES Wisconsin Pass-Through Entity Withholding Estimated Tax Voucher  
    Form PW-U Underpayment of Estimated Withholding Tax by Pass-Through Entities  
    Form WR-A Required attachment for E-filing and instructions  

  2. What are the supplemental forms and schedules for corporations?

    FormName/Description
    Form 4BLWisconsin Net Business Loss Carryforward for Separate Entity Corporations
    Form 6BL Wisconsin Net Business Loss Carryforward for Combined Group Members
    Form 6CL Wisconsin Capital Loss Adjustment
    Form 6CS Wisconsin Sharing of Research Credits
    Form 6I Wisconsin Adjustments for Insurance Companies
    Form 6Y Wisconsin Modifications for Dividends
    Form 9B Miscellaneous Income
    Form A-1 Multistate corporations using a single factor apportionment method to compute Wisconsin income.
    Form A-2 Multistate corporations using a multiple factor apportionment method to compute Wisconsin income.
    Form C Multistate corporations using the separate accounting method to compute Wisconsin income.
    Form CU Wisconsin Credit Union Declaration of Exempt Status
    Form N Wisconsin Nonapportionable and Separately Apportioned Income
    Form U Corporations computing underpayment interest, extension interest, delinquent interest, penalties, and late filing fees.
    Schedule 4I Wisconsin Adjustments for Insurance Companies
    Schedule 4V Wisconsin Additions to Federal Income
    Schedule 4W Wisconsin Subtractions From Federal Income
    Schedule 4Y Wisconsin Subtraction Modifications for Dividends
    Schedule 5K-1 Tax-option (S) corporation shareholder's share of income, deductions, credits, etc.
    Schedule 5S-ET Entit-Level Tax Computation
    Schedule AR Explanation of Amended Return
    Schedule BD Business Development Credit
    Schedule CF Carryforward of Unused Credits
    Schedule CM Corporations claiming a community rehabilitation credit
    Schedule CR Wisconsin credit summary schedule
    Schedule CU-1 Credit unions that act as a public depository
    Schedule DC Corporations claiming a development zone credit
    Schedule DE Disregarded Entity Schedule
    Schedule EC Corporations claiming an enterprise zone jobs credit
    Schedule ED Corporations claiming an economic development tax credit
    Schedule EITElectronics and Information Technology Manufacturing Zone Credit
    Schedule ES Employee College Savings Account Contribution Credit
    Schedule ET-OS Entity-Level Credit for Net Tax Paid to Another State
    Schedule FC Corporations claiming a farmland preservation credit
    Schedule FC-A Corporations claiming a farmland preservation credit
    Schedule HR Corporations claiming a historic rehabilitation credit
    Schedule HR-5 Wisconsin Supplement to the Federal Historic Rehabilitation Tax Credit - Five-Year Credit Claim
    Schedule JT Corporations claiming a jobs tax credit
    Schedule LI Wisconsin Low-Income Housing Tax Credit
    Schedule MA-A Wisconsin Agricultural Credit
    Schedule MA-M Wisconsin Manufacturing Credit
    Schedule MI Corporations claiming a manufacturing investment credit
    Schedule MS Corporations having a manufacturer's sales tax credit carryforward
    Schedule R Corporations claiming a research credit
    Schedule RT Corporations required to disclose related entity expenses
    Schedule RT-1 Summarizes related party expenses disallowed
    Schedule TC Corporations claiming a technology zone credit
    Schedule VC Wisconsin Venture Capital Credits

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

    FormName/DescriptionPossible Forms and Schedules
    Form 1CNP Partnerships having two or more qualifying nonresident partners may file a composite return to report and pay the Wisconsin income tax owed by those partners.  
    Form 3 Partnerships, including limited liability companies treated as partnerships. 3K-1, 3-ES, 3-ET, A-1, A-2, 9B, AR, BD, CM, DC, DE, EC, ED, EIT, ES, ET-OS, HR, HR-5, HR-T, JT, LI, MA-A, MA-M, MI, MS, N, R, RT, RT-1, TC, VC
    Form 3-ES Wisconsin Partnership Estimated Tax Voucher
    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. PW-U
    Form PW-2 Nonresident partners use Form PW-2 to claim exemption from Wisconsin's withholding tax on income from pass-through entities.  
    Form PW-ES Wisconsin Pass-Through Entity Withholding Estimated Tax Voucher  
    Form PW-U Underpayment of Estimated Withholding Tax by Pass-Through Entities  

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

    FormName/Description
    Form 9BMiscellaneous Income
    Form A-1Multistate partnerships using a single factor apportionment method to compute Wisconsin income
    Form A-2 Multistate partnerships using a multiple factor apportionment method to compute Wisconsin income
    Form HR-T Transfer of Supplement to Federal Historic Rehabilitation Credit
    Form N Wisconsin Nonapportionable, Separately Accounted, and Separately Apportioned Income
    Form PW-1 Wisconsin Nonresident Income or Franchise Tax Withholding on Pass-Through Entity Income
    Form PW-2 Wisconsin Nonresident Partner, member, Shareholder, or Beneficiary Withholding Exemption Affidavit
    Form PW-ES Wisconsin Pass-Through Entity Withholding Estimated Payment Voucher Fill-In Form
    Form PW-U Underpayment of Estimated Withholding Tax by Pass-Through Entities
    Form W-RA Required Attachments for Electronic Filing and Instructions
    Schedule 3K-1 Partner's share of income, deductions, credits, etc.
    Schedule 3-ET Entity-Level Tax Computation
    Schedule AR Explanation of Amended Return
    Schedule BD Business Development Credit
    Schedule CM Partnerships computing a community rehabilitation credit
    Schedule DC Partnerships computing a development zones credit
    Schedule DE Disregarded Entity Schedule
    Schedule EC Partnerships computing an enterprise zone jobs credit
    Schedule ED Partnerships computing an economic development tax credit
    Schedule EIT Electronics and Information Technology Manufacturing Zone Credit
    Schedule ES Employee College Saving Account Contribution Credit
    Schedule ET-OS Entity-Level Credit for Net Tax Paid to Another State
    Schedule HR Partnerships computing a historic rehabilitation credit
    Schedule HR-5 Wisconsin Supplement to the Federal Historic Rehabilitation Tax Credit - Five-Year Credit Claim
    Schedule JT Partnerships computing a jobs tax credit
    Schedule LI Wisconsin Low-Income Housing Tax Credit
    Schedule MA-A Wisconsin Agricultural Credit
    Schedule MA-M Wisconsin Manufacturing Credit
    Schedule MI Manufacturing Investment Credit
    Schedule MS Wisconsin Manufacturer's Sales Tax Credit Carryforward Allowable
    Schedule R Wisconsin Research Credits
    Schedule RT Partnerships required to disclose related entity expenses
    Schedule RT-1 Summarizes related party expenses disallowed
    Schedule TC Partnerships computing a technology zone credit
    Schedule VC Partnerships computing an angel investment credit or early stage seed investment credit

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

    FormName/DescriptionPossible Forms and Schedules
    Form 1-ES Estimated Income Tax Voucher  
    Form 1 Individuals who are full-year Wisconsin residents AR, BD, CF, CG, CM, CR, CS, DC, DE, EC, ED, EIT, ES, FC, FC-A, GL, H, Rent Certificate, HR, HR-T, I, JT, LI, MA-A, MA-M, MI, MS, MT, NOL1, NOL2, NOL3 OS, PS, QI, R, RT, RT-1, T, TC, U, VC, WD, W-RA, 2440W
    Form 1NPR Individuals who are nonresidents or part-year residents of Wisconsin A-1, A-2, AR, BD, CF, CG, CM, CR, CS, DC, DE, EC, ED, EIT, ES, FC, FC-A, HR, HR-T, I, JT, LI, M, MA-A, MA-M, MI, MS, MT, NOL1, NOL2, NOL3, OS, PS, R, RT, RT-1, T, TC, U, VC, WD, 2440W
    Form HR-T Transfer of Supplement to Federal Historic Rehabilitation Credit  

  6. What are the supplemental forms and schedules for sole proprietors?

    FormName/Description
    Schedule ARExplanation of Amended Return
    Schedule BDBusiness Development Credit
    Schedule CFCarryforward of Unused Credits
    Schedule CG Income Tax Deferral of Long-Term Capital Gain
    Schedule CM Sole proprietors claiming a community rehabilitation credit
    Schedule CR Wisconsin credit summary schedule
    Schedule CS College Savings Accounts (Edvest and Tomorrow's Scholar)
    Schedule DC Sole proprietors claiming a development zones credit
    Schedule DE Disregarded Entity Schedule
    Schedule EC Sole proprietors claiming an enterprise zone jobs credit
    Schedule ED Sole proprietors claiming an economic development tax credit
    Schedule EIT Electronics and Information Technology Manufacturing Zone Credit
    Schedule ES Employee college Saving Account Contribution Credit
    Schedule FC Sole proprietors claiming a farmland preservation credit
    Schedule FC-A Sole proprietors claiming a farmland preservation credit
    Schedule GL Gain or loss on the sale of your home
    Schedule H Sole proprietors claiming a homestead credit (full-year Wisconsin residents only)
    Schedule HR Sole proprietors claiming a historic rehabilitation credit
    Schedule I Adjustments to convert federal adjusted gross income and itemized deductions to the amounts allowable for Wisconsin
    Schedule JT Sole proprietors claiming a jobs tax credit
    Schedule LI Wisconsin Low-Income Housing Tax Credit
    Schedule M Form 1NPR - Additions to and Subtractions from Income
    Schedule MA-A Wisconsin Agriculture Credit
    Schedule MA-M Wisconsin Manufacturing Credit
    Schedule MI Sole proprietors claiming a manufacturing investment credit
    Schedule MS Sole proprietors having a manufacturer's sales tax credit carryforward
    Schedule MT Sole proprietors subject to the alternative minimum tax
    Schedule NOL1 Wisconsin Net Operating Loss Deduction
    Schedule NOL2 Net Operating Loss Deduction and Wisconsin Modified Taxable Income
    Schedule NOL3 Record of 2018 Wisconsin NOL Carryback and Carryforward of Losses
    Schedule OS Sole proprietors claiming credit for net tax paid to another state
    Schedule PS Private School Tuition
    Schedule QI Sale of Investment in a Qualified Wisconsin Business
    Schedule R Wisconsin Research Credit
    Schedule RT Sole proprietors required to disclose related entity expenses
    Schedule RT-1 Summarizes related party expenses disallowed
    Schedule T Transitional Adjustments
    Schedule TC Sole proprietors claiming a technology zone credit
    Schedule U Sole proprietors computing underpayment interest
    Schedule VC Sole proprietors claiming venture capital credits
    Schedule WD Sole proprietors reporting capital gains or losses
    Schedule 2440W Disability income exclusion

Applicable Laws and Rules

This document provides statements or interpretations of the following laws and regulations in effect as of December 19, 2019: Sections 71.20, 71.24 and 71.775, Wis. Stats., and sec. Tax 2.03, Wis. Adm. Code.

Laws enacted and in effect after December 19, 2019, new administrative rules, and court decisions may change the interpretations in this document. Guidance issued prior to December 19, 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:

WISCONSIN DEPARTMENT OF REVENUE
Corporation Franchise/Income Tax Assistance
PO Box 8906
Madison, WI 53708-8906
Phone: (608) 266-2772
Fax: (608) 267-0834
Email additional questions to DORFranchise@wisconsin.gov

Guidance Document Certification: https://www.revenue.wi.gov/Pages/Certification-Statement.aspx

Guidance Document Number: 100022

December 19, 2019