Pass-Through Entity Withholding

Quarterly Payments

A pass-through entity is required to make quarterly withholding tax payments on a nonresident member's share of income attributable to Wisconsin. The pass-through entity must make quarterly payments of withholding tax on or before the 15th day of the 3rd, 6th, 9th, and 12th month of the taxable year. If the due date falls on a weekend or holiday, the due date becomes the business day immediately following the weekend or holiday.

Note: Any due date that is on or after April 1, 2020, and before July 15, 2020, is extended to July 15, 2020.

You must make your payments electronically. See My Tax Account for more information.

Pass-Through Entities Use Form PW-1

Pass-through entities must also file Form PW-1 annually to report estimated withholding tax paid and pay any additional withholding tax due 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 may use the department's free e-file program, My Tax Account.

Note: To file Form PW-1, you will need to view or print the Form PW-1 Instructions.

My Tax Account

My Tax Account is offered at no cost and is available 24 hours a day, seven days a week. To use My Tax Account, click the link for "My Tax Account" on the right. If you are reporting the withholding for more than 200 nonresidents, it is recommended you use the Federal/State E-Filing Program.

Applicable Laws and Rules

This document provides statements or interpretations of the following laws and regulations enacted as of February 4, 2021: Section 71.775, Wis. Stats., and secs. Tax 1.12 and 2.04, Wis. Adm. Code.

Laws enacted and in effect after February 4, 2021, new administrative rules, and court decisions may change the interpretations in this document. Guidance issued prior to February 4, 2021, that is contrary to the information in this document is superseded by this document, pursuant to sec. 73.16(2)(a), Wis.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 DORBusinessTax@wisconsin.gov

The department welcomes your input on our guidance. Submit comments on this guidance document.

Guidance Document Number: 100177

February 4, 2021