New Electronic Filing Option for Form PW-2

A nonresident of Wisconsin who is an owner of a pass-through entity (partner of a partnership, shareholder of a tax-option (S) corporation, or beneficiary of an estate or trust) may request an exemption from pass-through withholding by filing Form PW-2.

A new electronic filing option is available through My Tax Account, the department's online filing system. To start filing, click on "Nonresident PW-2" in the "Quick-Links" tab.

Beginning January 1, 2022, all owners will be required to file Form PW-2 electronically and may not fax or mail Form PW-2, unless a waiver is obtained from the department.

For more information regarding pass-through withholding and Form PW-2, see the following resources:

Applicable Laws and Rules

This document provides statements or interpretations of the following laws and regulations enacted as of May 29, 2020: 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 May 29, 2020, new administrative rules, and court decisions may change the interpretations in this document. Guidance issued prior to May 29, 2020, that is contrary to the information in this document is superseded by this document, pursuant to sec. 73.16(2)(a), Wis.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 Certification: https://www.revenue.wi.gov/Pages/Certification-Statement.aspx

Guidance Document Number: 100271

May 29​​, 2020