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?

For additional information regarding forms that can/must be filed electronically, go to revenue.wi.gov/eserv/corp/forms.html


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

    Form Name Description Possible Forms and Schedules
    Form 1CNS Tax-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. 4BL, 4I, 4V, 4W, 4Y, A-1, A-2, C, CF, CM, CR, CU, CU-1, DC, DE, EC, ED, FC, FC-A, HI, HR, JC, JT, MA-A, MA-M, MI, MS, N, R, R-1, R-2, RB, RT, RT-1, TC, U, VC, WB
    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. A-1, A-2, CF, CM, CR, DC, DE, EC, ED, FC, FC-A, HR, JC, JT, MA-A, MA-M, MI, MS, N, R, R-1, R-2, RB, RT, RT-1, TC, U, VC, WB
    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, A-1, A-2, CM, DC, DE, EC, ED, HI, HR, JC, JT, MA-A, MA-M, MI, MS, N, PW-1, PW-2, PW-ES, PW-U, R, R-1, R-2, RB, RT, RT-1, TC, U, VC, WB
    Form 6 Wisconsin Combined Corporation Franchise or Income Tax Return 6BL, 6CL, 6CS, 6I, 6Y, A-1, A-2, C, CF, CM, CU, CU-1, DC, DE, EC, ED, FC, FC-A, HI, HR, JC, JT, MA-A, MA-M, MI, MS, N, R, R-1, R-2, RB, RT, RT-1, TC, U, VC, WB
    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  

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

    Form Name Description
    Form 4BL Wisconsin 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 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 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 FC Corporations claiming a farmland preservation credit.
    Schedule FC-A Corporations claiming a farmland preservation credit.
    Schedule HI Corporations claiming a health insurance risk-sharing plan assessments credit.
    Schedule HR Corporations claiming a historic rehabilitation credit.
    Schedule JC Corporations claiming a job creation deduction.
    Schedule JT Corporations claiming a jobs 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 R-1 Corporations claiming increased research credits for activities related to internal combustion engines.
    Schedule R-2 Corporations claiming increased research credits for activities related to certain energy efficient products.
    Schedule RB Corporations claiming a relocated business credit or deduction.
    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
    Schedule WB Corporations claiming a woody biomass harvesting and processing credit.

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

    Form Name Description Possible 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, A-1, A-2, CM, DC, EC, ED, HI, HR, JC, JT, RB, RT, RT-1, TC, U, VC, WB
    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?

    Form Name Description
    Form A-1 Multistate 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.
    Schedule 3K-1 Partner's share of income, deductions, credits, etc.
    Schedule 4V Wisconsin Additions to Federal Income
    Schedule 4W Wisconsin Subtractions From Federal Income
    Schedule 4Y Wisconsin Subtraction Modification for Dividends
    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 HI Partnerships computing a health insurance risk-sharing plan assessments credit.
    Schedule HR Partnerships computing a historic rehabilitation credit.
    Schedule JC Partnerships computing a job creation deduction.
    Schedule JT Partnerships computing a jobs 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 R-1 Increased Wisconsin Research Credits for Activities Related to Internal Combustion Engines
    Schedule R-2 Increased Wisconsin Research Credits for Activities Related to Certain Energy Efficient Products
    Schedule RB Partnerships computing a relocated business credit or deduction.
    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 U Partnerships computing underpayment interest.
    Schedule VC Partnerships computing an angel investment credit or early stage seed investment credit.
    Schedule WB Partnerships computing a woody biomass harvesting and processing 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. CM, CR, DC, ED, FC, FC-A, H, HR, I, JC, JT, MI, MS, MT, OS, RB, RT, RT-1, TC, U, VC, WB, WD
    Form 1NPR Individuals who are nonresidents or part-year residents of Wisconsin. CM, CR, DC, ED, FC, FC-A, HR, I, JC, JT, MI, MS, RB, RT, RT-1, TC, U, VC, WB, WD
    Form HR-T Transfer of Supplement to Federal Historic Rehabilitation Credit  
    Form X-NOL (2012) Carryback of Net Operating Loss (NOL)  
    Form X-NOL (2013) Carryback of Net Operating Loss (NOL)  

  6. What are the supplemental schedules for sole proprietors?

    Form Name Description
    Schedule CF Carryforward 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 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 EDS Sole proprietors who are subject to the economic development surcharge.
    Schedule FC Sole proprietors claiming a farmland preservation credit.
    Schedule FC-A Sole proprietors claiming a farmland preservation credit.
    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 JC Sole proprietors claiming a job creation deduction.
    Schedule JT Sole proprietors claiming a jobs 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 OS Sole proprietors claiming credit for net tax paid to another state.
    Schedule R Wisconsin Research Credit
    Schedule RB Sole proprietors claiming a relocated business credit or deduction.
    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 WB Sole proprietors claiming a woody biomass harvesting and processing credit.
    Schedule WD Sole proprietors reporting capital gains or losses.

FOR MORE INFORMATION PLEASE 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@revenue.wi.gov

February 12, 2015