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                  Instructions for 2025 Wisconsin Form Corp-ES – Corporation Estimated Tax

GENERAL INSTRUCTIONS                                                 If the first payment required to be made is due 
                                                                     June 15, enter 1/2; 
Purpose of Form                                                      September 15, enter 3/4; 
Corporations use the 2025 Form Corp-ES to make estimated             December 15, enter all
tax and economic development surcharge payments for taxable 
years that begin in 2025.                                            of the estimated tax and surcharge due (Schedule A, line 8) on 
                                                                     Schedule B, line 2, in the appropriate column.
Tax-exempt corporations filing Form 4T, Exempt Organization 
Business Franchise or Income Tax Return, use Form Corp-ES            Corporations filing returns on other than a calendar-year basis 
to  make  estimated  payments  with  respect  to  their  unrelated   should substitute the 15th day of the 4th, 6th, 9th, and 12th months 
business  taxable  income.  Tax-exempt  trusts  filing  Form  4T     of the taxable year for the payment due dates of April 15, June 
use Form 1-ES to make estimated payments. The corporate              15, September 15, and December 15, respectively. Exception: 
estimated tax rules apply to tax-exempt organizations except         For fiscal years beginning in April, the first estimated tax due date 
as noted in these instructions.                                      is the 15th day of the 3rd month of the taxable year (June 15th). 
                                                                     Likewise, the last day of the 2nd, 5th, and 8th months should 
If you receive an extension of time to file your return, use a       be substituted for February 28, May 31, and September 30, for 
voucher for making an estimated tax and surcharge payment by         purposes of determining when the filing requirement is first met. 
the unextended due date of the return. If you did not receive 
vouchers by mail, you may obtain personalized vouchers by            Short Taxable Year
downloading  them  from  the  Department’s  web  site  at www.       No estimated tax and surcharge installment is required if the 
revenue.wi.gov or by calling (608) 266-1961.                         short taxable year is a period of 1 month or less. If the short 
                                                                     taxable  year  is  more  than  1  month,  installments  are  due  as 
Federal Employer Identification Number                               shown: 
Enter the corporation’s federal employer identification number         Number of           Number of                 Installment
(EIN). If you have not yet applied for a federal EIN, you may do       Months in Short         Required              Due 
so by filing federal Form SS-4 with the Internal Revenue Service,      Taxable Year      Installments                Dates
calling (800) 829-4933, or applying online at www.irs.gov.
                                                                     2-3                            1                          D
Who Must Pay Estimated Tax and Economic Development                  4-6                            2                A         D
Surcharge                                                            7-9                            3                A B   D
                                                                     10-11                          4                A B C D
Corporations  must  make  estimated  tax  and  surcharge 
installment payments if the sum of the net tax and economic          A  =  the 15th day of the 4th month of the taxable year* 
development surcharge for the taxable year that begins in 2025       B  =  the 15th day of the 6th month of the taxable year 
will be $500 or more.                                                C  =  the 15th day of the 9th month of the taxable year 
                                                                     D  =  the 15th day of the last month of the taxable year
Exception: You do not have to make estimated payments if 
the taxable year that began in 2024 was a taxable year of 12         *Exception: For fiscal years beginning in April, the first estimated
months, you did not have any liability for tax for the taxable year  tax due date is the 15th day of the 3rd month of the taxable
that began in 2024, and you will have net income of less than        year (June 15th).
$250,000 for the taxable year that begins in 2025.
                                                                     If any due date falls on a Saturday, Sunday, or legal  holiday, 
For a tax-option (S) corporation, net income for purposes of the     use the next business day.
$250,000 threshold is the amount from Form 5S, Schedule S, 
line 3, plus income from the election to be taxed at the entity      For  more  information,  see  section  Tax  2.89,  Wisconsin 
level from Schedule 5S-ET, line 17.                                  Administrative Code.

When to Pay Estimated Tax and Economic Development                   New Corporations
Surcharge                                                            The first franchise or income tax return filed by a corporation is 
In general, the first estimated tax and surcharge payment is         considered to cover an entire 12-month period for purposes of 
due the 15th day of the 4th month of the taxable year and is         determining estimated tax and surcharge installment due dates, 
equal to 1/4 of the total estimated tax and surcharge due (1/4 of    even though the corporation’s first year of Wisconsin operations 
the amount on Schedule A, line 8). Exception: For fiscal years       may cover less than 12 months. 
beginning in April, the first estimated tax due date is the 15th day 
of the 3rd month of the taxable year (June 15th). The payment        The portion of the estimated tax and surcharge due for each 
amounts and due dates for a calendar-year corporation that first     payment period varies, depending on the number of installments 
meets the filing requirements after February 28 are as follows:      required. If 3 installments are required, 1/2 of the estimated tax 
                                                                     and surcharge is due for the first installment and 1/4 is due for 
If the requirement                                                   each of the 2 remaining installments. 
is met after:         Payment is due:
                                                                     For example, a new corporation, which begins operations in 
February 28 and                                                      Wisconsin on March 1, 2025, and which elects to file franchise or 
  before June 1 ......... June 15                                    income tax returns on a calendar-year basis, will be required to 
May 31 and                                                           make 3 installment payments due June 15, September 15, and 
  before September 1 .... September 15                               December 15. If this new corporation’s 2025 estimated tax and 
                                                                     surcharge is $4,000, $2,000 would be due June 15 and $1,000 
August 31 ............. December 15                                  would be payable for each of the installments due September 
DC-045A (R. 2-24)                                                    15 and December 15. 



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Schedule A   Computation of Estimated Tax and Economic Development Surcharge                                              (A) Original Computation (B) Amended Computation
1  Amount of total estimated net income expected in taxable year that begins in 2025
2  Percentage of line 1 attributable to Wisconsin
3  Amount of estimated net income attributable to Wisconsin (multiply line 1 by line 2)
4  Franchise or income tax (for corporations, 7.9% of income on line 3; trusts use trust rates)
5  Total estimated credits
6  Net franchise or income tax (subtract line 5 from line 4)
7  Economic development surcharge (3% of line 4 for C corporations; S corporations and trusts see tax return instructions)
8  Total estimated tax and economic development surcharge (add lines 6 and 7)
Schedule B   Computation of Installments Due                                                             Installment Number
                                                                                       1               2                    3            4
1  Enter in columns 1 through 4 the install ment due dates that correspond to 
 the 15th day of the 4th, 6th, 9th, and 12th months of the taxable year.*
2  If 4 installments are due, enter in each column 1/4 of Schedule A, line 8, col. 
 A. If less than 4 installments are due, see instructions under “When to Pay.”
3  Enter any overpayment from your 2024 Form 4, 4T, 5S, or 6 (apply first  to 
 col. 1 and carry any unused balance to col. 2, then col. 3, etc.).
4  Installment amount (subtract line 3 from line 2). Enter here and on install-
 ment vouchers.
Schedule C   Computation of Amended Installments Due
1  Enter amended estimated tax and economic development surcharge from Schedule A, line 8, column B
2  Enter: a Amount of overpayment from 2024 Form 4, 4T, 5S, or 6 offset against installments paid to date                 a
          b  Amount of payments made to date                                                                              b
3  Total of payments and credits claimed to date (add line 2a and line 2b)
4  Unpaid balance (subtract line 3 from line 1)
5  Enter the due dates of remaining installments due (from Schedule B,
 line 1)
6  To determine the portion of line 4 to enter for each remaining
 installment, see instructions under “Amended Installments”
7  Enter the balance of 2024 overpayment – total overpayment credited
 from 2024 Form 4, 4T, 5S, or 6 less amount entered on line 2a
 above (apply first to next installment due and carry any unused balance
 to the next installment due, etc.)
8  Amended installments due (subtract line 7 from line 6)
Schedule D   Record of Payments                                                                                                          Total
1  2024 overpayment from Form 4, 4T, 5S, or 6
2  Date paid
3  Amount paid                                   +                             +               +                          +   =
4  Total 2025 payments (add line 1 and line 3)
                                                            Keep Schedules A Through D for Your Records
*Exception: For fiscal years beginning in April, the first estimated tax due date is the 15th day of the 3rd month of the taxable year (June 15th).
Amended Installments                                                                   Interest on Underpayment of Estimated Tax and
If the original estimate of tax and surcharge liability is materially                  Economic Development Surcharge
altered,  you  should  amend  remaining  installment  payments                         If  a  required  installment  is  not  paid  by  its  due  date,  12% 
to reflect the change in estimated tax and surcharge liability.                        annual  interest  may  be  imposed.  The  interest  is  computed 
Complete column B of Schedule A to com pute your amended                               on  the  underpayment  of  each  installment  for  the  period 
estimated tax and surcharge and Schedule C to compute your                             of  the  underpayment.  Use  Wisconsin  Form  U  to  compute 
amended installments due.                                                              underpayment interest. 

Determine the amount to enter on Schedule C, line 6, as follows:                       The period of the underpayment is the time from the due date 
a. If all 4 installments are being amended, enter 1/4 of Schedule                      of the installment to the earlier of either the date on which it is 
 C, line 4, for all 4 periods.                                                         paid or the unextended due date of the tax return.

b. If only the last 3 installments are being amend ed, enter 1/2 of                    Underpayment  interest  will  not  be  due  if  each  required 
 Schedule C, line 4, on line 6 for the first amended installment                       installment is for the correct amount and is timely paid, and the 
 and 1/4 for each of the last 2 installments.                                          total tax and surcharge paid meets one of the following:
c.  If only the last 2 installments are being amend ed, enter 3/4 
 of Schedule C, line 4, for the first amended installment and                          a. Is at least equal to 90% of the amount of tax and surcharge 
 1/4 for the last installment.                                                                 shown on the 2025 franchise or income tax return filed. 
d. If  only  the  last  installment  is  being  amended,  enter  all  of 
 Schedule C, line 4, on line 6. 



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b. Is, for corporations with less than $250,000 of Wisconsin net      To apply, file Form 4466W, Corporation or Pass-Through Entity 
 income, 100% of the tax shown on the 2024 return (a 2024             Application for Quick Refund of Overpayment of Estimated Tax, 
 return must have been filed covering a full 12-month year).          after the end of the taxable year and before filing your tax return. 
                                                                      You must subtract refunds obtained through this process from 
c.  Is at least equal to 90% of the tax and surcharge figured by      the estimated tax and surcharge payments that you claim on 
 annualizing the taxable income earned for the months ending          your tax return. (Note: Exempt trusts cannot file Form 4466W.)
 before the due date of the installment. (Note: Tax-exempt 
 organizations may annualize income for the months of the             A corporation that has a tax or surcharge due when filing its tax 
 taxable year ending one month before the installment due             return as a result of receiving a “quick refund” will be charged 
 date.)                                                               12% annual interest on the amount of unpaid tax or surcharge 
                                                                      from the date the refund is issued to the earlier of the 15th day 
  Corporations  that  compute  any  installment  using  the           of the 4th month after the close of the taxable year or the date 
 annualized  income  installment  me thod  must  increase  the        the  tax  and  surcharge  liability  is  paid. Any  tax  or  surcharge 
 next installment due which is not annualized by the amount           that remains unpaid after the unextended due date of the tax 
 which the annualized installment was less than a or b above.         return continues to be subject to 18% or 12% annual interest, 
                                                                      as appropriate.
  Corporations  that  file  returns  using  the  apportionment 
 method  may  use  the  apportionment  percentage  from  the          Where to Obtain Assistance
 return  filed  for  the  previous  taxable  year  for  computing     If you need help, call (608) 266-0800 or contact any Department 
 annualized  income  installments  if  (1)  the  previous  year’s     of Revenue office. Telephone help is also available using TTY 
 return is filed by the due date of the installment for which         equipment.  Call  the  Wisconsin  Telecommunications  Relay 
 the income is being annualized, and (2) the apportionment            System at 711 or, if no answer, (800) 947-3529. These numbers 
 percentage on that return is greater than zero.                      are to be used only when calling with TTY equipment.
                                                                       
 A  multistate  corporation  that  has  at  least  $250,000 
 of  Wisconsin  net  income  may  use  the  apportionment             PAYMENT INSTRUCTIONS
 percentage  from  its  return  filed  for  the  previous  taxable 
 year  for  computing  annualized  income  installments  if  (1)      You may make estimated tax and surcharge payments using 
 the previous year’s return is filed by the due date of the 3rd       electronic funds transfer (EFT) or through My Tax Account, the 
 installment, (2) the apportionment percentage on that return         department’s free electronic filing option. If making estimated 
 is greater than zero, and (3) the apportionment percentage           payments  by  EFT,  do  not  complete  and  submit  Form  Corp-
 used in computing the first 2 installments is not less than the      ES. For more information and EFT registration forms, visit the 
 apportionment percentage used on that return.                        Department’s  web  site  at https://www.revenue.wi.gov/Pages/
                                                                      FAQS/pcs-eft.aspx,  e-mail  DORBusinessTax@wisconsin.gov,  
Underpayment interest will be increased or decreased based on         call  (608)  264-9918,  or  write  to  the  EFT  Unit,  Wisconsin 
any changes made to the tax and surcharge originally reported.        Department of Revenue, PO Box 8949, Madison, WI 53708-
                                                                      8949. For EFT payments of estimated tax, enter the last day of 
Refunds of Estimated Tax and Economic Development                     yourtaxable year  , not the last day of the quarter, for which the 
Surcharge Payments                                                    payment is being made.
If your installment payments and credits exceed the tax and 
surcharge liability for 2025, the overpayment may be refunded,        Otherwise,  make  your  check  payable  to  the  Wisconsin 
or all or part may be credited to your 2026 estimated tax and         Department of Revenue, and mail your estimated tax voucher 
surcharge with any remainder being refunded.                          and payment to:
                                                                       
A corporation that has overpaid its estimated tax and surcharge        Wisconsin Department of Revenue
may  apply  for  a  refund  before  filing  its  tax  return  if  the  PO Box 3028
overpayment is                                                         Milwaukee, WI 53293-3028

a.  at least 10% of its estimated Wisconsin franchise or income       Do not mail your 2025 estimated tax voucher with your franchise 
 tax and surcharge liability and                                      or income tax return. They are to be mailed to different locations. 

b.  at least $500.






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