2024 Wisconsin Form 1CNP Instructions 

A partnership, including a limited liability company (LLC) classified as a partnership for federal income tax 
purposes, having two or more qualifying nonresident partners, uses Form 1CNP to report and pay the 
Wisconsin income tax owed by those partners. In order to file Form 1CNP, the partnership and partners 
must agree to the rules prescribed by the Wisconsin Department of Revenue set forth in these instructions. 

The composite return replaces the separate Wisconsin income tax return, Form 1NPR, that otherwise 
would be filed by each of the qualifying and participating nonresident partners. 

Note: Filing the Form 1CNP does not relieve the entity from filing other required forms; the entity is still 
required to file Form 3, Form PW-1, and withhold on Form PW-1 for all partners with Wisconsin income of 
$2,000 or more. 

                   Table of Contents 

General Instructions for Form 1CNP .........................................................................................2 
Who May Participate in Composite Return ........................................................................................... 2 
Who May Not Participate in Composite Return .................................................................................... 2 
What Income Is Reportable on Form 1CNP ......................................................................................... 2 
When to File ......................................................................................................................................... 2 
Filing Method ....................................................................................................................................... 3 
Internal Revenue Service Adjustments and Amended Returns ............................................................ 3 
Refunds, Assessments, and Correspondence ...................................................................................... 4 
Additional Information and Forms ......................................................................................................... 4 
Wisconsin Taxation of Partnership Income for Nonresidents ................................................4 
Nonresident Individual Filing Requirements ......................................................................................... 4 
Partner’s Share of Income Taxable to Wisconsin ................................................................................. 5 
Withholding Requirement for Partnerships Having Nonresident Partners ............................... 5 
Specific Instructions for Form 1CNP ........................................................................................6 
Line-by-Line Instructions ...................................................................................................................... 6 
Schedule 2 Instructions ........................................................................................................................ 6 
Schedule 1 Instructions ........................................................................................................................ 8 
Instructions for Third Party Designee, Signatures, Payment, and Supplemental Schedules ... 8 
Tax Computation Worksheet for Form 1CNP ......................................................................... 10 

IP-131 (R. 11-24)  1 

                        2024 Wisconsin Form 1CNP Instructions 
 
              General Instructions for Form 1CNP 

 Who May Participate in Composite Return 

 A partnership  that derives income from business transacted, services  performed, or property located in 
 Wisconsin may file  Form  1CNP  on  behalf of its nonresident partners  who derive no taxable  income or 
 deductible loss from Wisconsin other than their distributive shares of the Wisconsin partnership income or 
 loss. 

 Who May Not Participate in Composite Return 

 A partnership cannot file Form 1CNP on behalf of its nonresident partners in a taxable year that the partnership 
 makes an election to pay tax at the entity level under sec. 71.21(6)(a), Wis. Stats. 

 A partner cannot participate in this composite return in any of the following cases: 

 •  The partner is an entity and not an individual. However, if the partner is an LLC treated as a disregarded 
  entity or a grantor trust that is not required to file Form 1041 for federal income tax purposes, the single 
  member of the LLC or grantor of the grantor trust is deemed to be the partner for purposes of the Form 
  1CNP eligibility requirements and must be listed on the Form 1CNP in place of the entity. 
 •  The partner files their individual income tax return on a fiscal year basis. 
 •  The partner is a Wisconsin resident during any part of 2024. 
 •  The partner derives taxable income from Wisconsin in 2024 other than their distributive share of partnership 
  income or loss from one partnership. 
 •  The partner wishes to claim any tax credit or amounts deductible as itemized deductions. 
 •  The partner is required to file Wisconsin Schedule RT, Wisconsin Related Entity Expenses Disclosure 
  Statement, to report interest expenses, rental expenses, management fees, and intangible expenses that 
  result from related party transactions between the partner and partnership. 
 •  The partner has already filed or plans to file a 2024 Form 1NPR, Nonresident and Part-Year Resident 
  Wisconsin Income Tax. 
 •  The partner filed Form PW-2 and has been approved by the department to be exempt from pass-through 
  withholding for the partnership's taxable year. 

 Partners who are full-year Wisconsin residents must file Wisconsin Form 1. Part-year resident partners and 
 nonresident partners who may not participate in Form 1CNP must file Wisconsin Form 1NPR to report their 
 own income. 

 What Income Is Reportable on Form 1CNP 

 Report each qualifying and participating partner’s  distributive  share  of  partnership  income  or  loss  for the 
 partnership’s taxable year ending between January 1, 2024, and December 31, 2024, on a 2024 Form 1CNP. 
 (Note: For a partnership on a 52-53 week taxable year, the taxable year is considered to end on the last day 
 of the month closest to the end of the period.) 

 When to File 

 Form 1CNP is due April 15, 2025. A late filing fee of $50 per partner included on Form 1CNP will be charged 
 for returns not filed timely; however, the following extensions of time to file are available: 

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                                   2024 Wisconsin Form 1CNP Instructions 
 
 •  Any extension allowed by  the  Internal Revenue Service  for  filing the partnership’s  federal return 
   automatically extends the due date of Form 1CNP to the same extended due date, provided a copy of the 
   federal extension is filed with Form 1CNP. 
 •  The partnership may receive an extension of time to file Form 1CNP by filing a statement with Form 1CNP 
   which  includes  the  following  information:  The  federal  extension  provision  being  used  and  the  name, 
   address, and signature of each partner covered by the extension. 
 • Disaster Relief Extension. If you are filing under extension because of a federal or state disaster, 
   include a statement indicating which disaster extension you are using and include with your return.  
 •  Extensions to file allowed by the Internal Revenue Service to individual partners will also give Wisconsin 
   extensions to those particular partners, provided a copy of the federal extension is filed with Form 1CNP. 
   Other partners who don’t have an extension may be subject to late filing fees and delinquent interest if 
   Form 1CNP is filed after April 15, 2025. A separate $50 late filing fee may be imposed on each partner 
   who doesn’t have an extension. 

 Filing Method 

 Partnerships are required to file Form  1CNP  returns electronically  and  may file electronically through the 
 Federal/State E-Filing Program or My Tax Account, the department's free electronic filing application.  

 If the requirement to file electronically causes an undue hardship, a taxpayer may request an electronic filing waiver 
 by filing Form EFT-102, Electronic Filing or Electronic Payment Waiver Request. If the waiver is approved, mail your 
 return to: Wisconsin Department of Revenue, PO Box 8965, Madison WI 53708-8965. 

 Internal Revenue Service Adjustments and Amended Returns 

 Wisconsin law requires the following information to be provided to the department: 

 •  Adjustments made to a partner’s federal tax return by the Internal Revenue Service (IRS) that affect the 
   Wisconsin  net  tax payable,  a  Wisconsin  net  operating  loss  carryforward, or  a  Wisconsin capital  loss 
   carryforward must be reported within 180 days after they become final. 
 •  Changes made on a partner’s amended return filed with the IRS that affect the Wisconsin net tax payable, 
   a Wisconsin net operating loss carryforward, or a Wisconsin capital loss carryforward must be reported on 
   an amended Wisconsin return within 180 days after filing the amended federal return. 

 Exception: If the partnership's federal audit adjustment(s) was assessed at the entity level, the partnership 
 may request within 60 days after the final determination by the IRS to amend the partnership returns and pay 
 tax on behalf of the partners as provided under sec. 71.76(2)(b), Wis. Stats.  

 •  If the department approves the request, the partnership must amend the Wisconsin partnership returns 
   for each reviewed year, as defined under section 6225 of the Internal Revenue Code, to report such 
   changes within 180 days from the date the department approves the request.  
 •  If the department denies the request, the partnership and its pass-through members must file amended 
   Wisconsin returns for each reviewed year, as defined under section 6225 of the Internal Revenue Code, 
   to report such changes within 180 days from the date the department denies the request. 

 Either the partnership or the partner must report this information as follows: 

 When the partnership must report this information. The partnership must file an amended Form 1CNP to 
 report federal adjustments or amendments to a partner’s federal return that affect the amount of the partner’s 
 income or tax reported on the partnership’s original Form 1CNP. 

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                                       2024 Wisconsin Form 1CNP Instructions 
 
 To amend Form 1CNP, file another Form 1CNP and check the line at the top of the form indicating that it is an 
 amended return. Include Schedule AR with the amended return in order to explain the changes made and the 
 reasons for the changes. If the amended return is being filed as a result of a federal audit, include a copy of the final 
 federal audit report with the amended return. 

 Note: If the partnership's federal audit adjustment(s) was assessed at the entity level, and the department approves 
 the partnership's request to amend the partnership returns and pay tax on behalf of the partners as provided under 
 sec. 71.76(2)(b), Wis. Stats., the partnership should not file an amended Form 1CNP. The partnership must file an 
 amended Form 3 for each reviewed year, as defined under section 6225 of the Internal Revenue Code, to report any 
 partnership adjustments and pay tax on behalf of the partners. 

 When the partner must report this information. The partner must file an amended Form 1NPR to report federal 
 adjustments or amendments to the partner’s federal return that affect Wisconsin items of income, loss, or 
 credit other than the partnership income or loss reported on Form 1CNP, or if the partnership's federal audit 
 adjustment(s) was assessed at the entity level, and the department approves the partnership's request to amend the 
 partnership returns and pay tax on behalf of the partners as provided under sec. 71.76(2)(b), Wis. Stats., report pass-
 through items not reported on Form 3. 

 To amend Form 1NPR, file a Form 1NPR and check the designated line indicating that it is an amended 
 return. Include any partnership income or loss previously reported on Form 1CNP. Include Schedule AR in 
 order to explain the changes made and the reasons for the changes. Include with the amended return a copy 
 of the final federal audit report if the amended return is being filed as a result of a federal audit. If claiming 
 credit for taxes previously paid on your behalf on Form 1CNP, include a statement indicating the partnership’s 
 name and federal employer identification number and amount of tax paid. 

 Refunds, Assessments, and Correspondence 

 By filing Form 1CNP, the signing partner declares that the partnership has a Power of Attorney or other written 
 authorization from each qualifying and participating partner to file a composite return. The department may 
 mail refund checks, assessments, and all correspondence to the partnership at the address indicated on Form 
 1CNP. 

 If an issue cannot be resolved between the partnership and the department, the partnership must agree to be 
 responsible for the payment of any additional tax due, interest, and penalties, as finally determined. The 
 department may contact the individual partners. 

 Additional Information and Forms 

 If you need help with the composite return, you may: 

 •  E-mail your question to: DORAuditPassThrough@wisconsin.gov 
 •  Send a FAX to (608) 267-1030 
 •  Call (608)  266-2772  (Telephone help is also available using TTY equipment. Call the  Wisconsin 
  Telecommunications Relay System at 711 or, if no answer, (800) 947-3529. These numbers are to be 
  used only when calling with TTY equipment.) 

 Forms or publications are available on the department’s website at revenue.wi.gov. 

      Wisconsin Taxation of Partnership Income for Nonresidents 

 Nonresident Individual Filing Requirements 

 Nonresidents of  Wisconsin having $2,000 or more of Wisconsin gross income during  2024  must file  a 
 Wisconsin income tax return. A non-resident who is married has a Wisconsin filing requirement if the combined 
 Wisconsin gross income of both spouses is $2,000 or more. 
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                           2024 Wisconsin Form 1CNP Instructions 
 
 Gross income means all income (before deducting expenses) reportable to Wisconsin which is received in the 
 form of money, property, or services. Gross income includes a distributive share of partnership gross income 
 (before deducting expenses) as reported on Wisconsin Schedule 3K-1, line 24, column (e). 

 If gross income (or the combined gross income of spouses) is less than $2,000, a Wisconsin income tax return 
 is not required. However, if the partner has tax withheld by the partnership on their behalf, the partner should 
 file a Wisconsin income tax return (either Form 1CNP or Form 1NPR) to obtain a refund of the amount  
 withheld. 

 Partner’s Share of Income Taxable to Wisconsin 

 A nonresident partner’s portion of the partnership’s income attributable to a business located in Wisconsin, 
 services  performed  in  Wisconsin,  or  real  or  tangible  personal  property  located in Wisconsin is taxable by 
 Wisconsin. Business income is taxable whether or not the individual partner conducts  business in Wisconsin. 
 However,  partnership income derived  from  personal services, including  professional services, is  taxable  to a 
 nonresident partner only  if that  nonresident partner personally  performs services in Wisconsin. The amount of 
 personal service income attributable to the nonresident partner’s services performed in Wisconsin is taxable. 

 Example 1. Two nonresident individuals are partners of a partnership that does business only in Wisconsin. 
 Both nonresidents are  taxed on their entire share of  the partnership income for  Wisconsin income tax 
 purposes. 

 Example 2. Two nonresident individuals and one Wisconsin resident are equal partners in a partnership that 
 does business in Wisconsin and Illinois. The partnership derives 40% of its income from business activities in 
 Wisconsin and 60% from business activities in Illinois. The Wisconsin resident partner operates the Wisconsin 
 business. The nonresident partners operate the Illinois business. Each nonresident partner is taxed on one-
 third of the 40% of the partnership income attributable to business activities in Wisconsin. 

 Example 3. A nonresident is a limited partner, with a 1% interest in partnership profits, of a partnership that 
 derives income from real estate located in Wisconsin and in other states. The nonresident limited partner is 
 taxed on 1% of the partnership income attributable to the real estate located in Wisconsin. 

 Example 4. A nonresident is a partner, with a 10% interest in partnership profits, of a certified public 
 accounting firm that operates in and out- side Wisconsin. One-fourth of the partnership’s income is attributable 
 to professional services performed in Wisconsin and three-fourths is attributable to professional services 
 performed in other states. The nonresident partner doesn’t personally perform any services in Wisconsin. The 
 nonresident  isn’t subject to Wisconsin  income tax on their proportionate share  of the  income earned in 
 Wisconsin. 

 Withholding Requirement for Partnerships Having Nonresident Partners 

 A partnership that has one or more nonresident partners is generally required to pay pass-through withholding 
 tax on its distributable income allocable to the nonresident partners. However, withholding is not required in 
 the following situations: 

 •  The partner is not otherwise subject to Wisconsin income or franchise tax (such as a 501(c)(3) organization 
  with no unrelated business taxable income). In this case, the partnership may rely on a written statement 
  from a partner explaining why the partner is exempt from Wisconsin tax. 
 •  The partner’s share of income from the partnership attributable to Wisconsin is less than $2,000. 
 •  The partner completes Form PW-2, Wisconsin Nonresident Partner, Member, Shareholder, or Beneficiary 
  Pass-Through Withholding Exemption Affidavit, receives approval from the department, and provides a 
  copy of the withholding exemption letter to the partnership. See Form PW-2 instructions for details. 
 •  The partner provides an exemption letter to the partnership. 

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                            2024 Wisconsin Form 1CNP Instructions 
 
 •  The partnership is a publicly traded partnership, as defined under section 7704(b) of the Internal Revenue 
  Code, that is treated as a partnership under the Internal Revenue Code and the partnership submits a 
  Schedule 3K-1 for each of its nonresident partners. 

 Partnerships are required to make quarterly estimated withholding tax payments. In addition to the quarterly 
 estimated payments, a partnership is still required to file Form PW-1, Wisconsin Nonresident Income or Franchise 
 Tax Withholding on Pass-Through Entity Income, on an annual basis and pay any additional withholding tax 
 due.  

 For more information about pass-through withholding, see the Form PW-1 instructions. 

                         Specific Instructions for Form 1CNP 

 Line-by-Line Instructions 

 Fill in Schedule 2 of Form 1CNP first; then enter the totals from Schedule 2 on Schedule 1.  

 The name and address information should be written on single lines. Do not stack the information on the lines. 
 If more room is needed, abbreviate where possible. Exception: The information may be stacked in column 
 (A) of Schedule 2. 

 Do not write "None" on the amount lines if there is not an entry for the lines. Instead, leave the lines blank. 

 Schedule 2 Instructions 

 ■ Columns (A) and (B): Name, Address and Social Security Number – Enter the information requested 
 concerning  the nonresident partners who are  participating in  this composite return. Complete names, 
 addresses, and social security numbers are required. Prepare and submit a separate schedule, if necessary, 
 if there are not enough lines provided on Schedule 2. 

 Notes:  

 •  If both spouses are partners and they wish to compute their tax jointly, use only one entry line in Schedule 
  2. Enter both names on that line in column (A), list both social security numbers in column (B), and combine 
  their amounts in columns (C1), (C2), (D), (E), and (F) for purposes of determining the tax to enter in column 
  (H). 

  Exception: If only two partners are included on the composite return and the partners are married filing a 
  joint return, enter the name and social security number of each spouse on separate lines but combine their 
  amounts for the remaining columns onto one line. 
 •  If a nonresident partner is a limited liability company (LLC) or grantor trust treated as a disregarded entity, 
  the owner of the LLC or grantor of the grantor trust is deemed to be the partner for purposes of filing Form 
  1CNP. When reporting a nonresident partner's allocated portion of income or loss on Schedule 2 of Form 
  1CNP, the same social security number (SSN) cannot be reported more than once in column (B). If an 
  individual is an owner of an LLC or grantor of a grantor trust treated as a disregarded entity and both are 
  nonresident  partners  of the same  partnership,  all income or loss allocated  to  the individual and the 
  disregarded entity must be combined when reporting on Schedule 2 of Form 1CNP. For more information, 
  see the article titled Reminders: Composite Returns, Form 1CNP or 1CNS, on page 3 of Wisconsin Tax 
  Bulletin 218 (July 2022). 
 •  If the partner is a foreign individual who does not have a taxpayer identification number (TIN), the partner 
  must apply for a TIN with the Internal Revenue Service (IRS). Do not file Form 1CNP until the IRS issues 
  the partner a TIN. 

                                              6 

                                2024 Wisconsin Form 1CNP Instructions 
 
 ■ Column (C1): Partner’s Share of Wisconsin Partnership Income (Loss) – Using the amounts entered 
 on Schedule 3K-1, column (e), compute each partner’s Wisconsin net income or loss to enter on Schedule 2, 
 column (C1). Don’t include guaranteed payments in column (C1); instead, show these payments in column 
 (D). 

 The net income or loss may not agree with the total of the amounts on Schedule 3K-1, column (e), for the 
 following reasons (this list is not all inclusive): 

 •  Only those separately stated deductions of the partnership that are deductible by the partners in computing 
     federal adjusted gross income are allowed as  deductions on Form 1CNP.  For example, charitable 
     contributions reported on Schedule 3K-1 are not allowed. Use the Wisconsin apportionment percentage to 
     allocate allowable deductions to Wisconsin. 
 •  Passive activity losses may be limited as provided in the Internal Revenue Code. 
 •  30% of the net capital gains realized on assets held more than 1 year is excludable from income, except 
     that 60% of net capital gains realized on certain assets used in farming (i.e., farm livestock, farm real 
     property, depreciable farm property, or farm equipment) is excludable from income.  
 •  The  net  capital  loss  deduction  is  limited  to $3,000. 
 •  A lower-tier entity made an election to pay tax at the entity level under sec. 71.21(6)(a), Wis. Stats. A lower-
     tier entity is a pass-through entity (i.e., partnership) that is directly or indirectly owned by the partnership. 
 If any of these differences apply, include a schedule with Form 1CNP showing the computation of net income. 

 If the partner is claiming a net operating loss carryforward, prepare a schedule showing the computation of 
 the carryforward and submit it with your Form 1CNP.   Caution: An individual generally must have a federal 
 net operating loss in order to have a Wisconsin net operating loss. For exceptions, see the tax release titled 
 Wisconsin Net Operating Loss When There Is No Federal Net Operating Loss, on page 19 of Wisconsin Tax 
 Bulletin 70 (January 1991). 

 ■  Column (C2): Partner’s Share of Wisconsin Gross Income – For each partner, fill in the amount reported 
 on Schedule 3K-1, line 24, column (e). If the amount on Schedule 3K-1, line 24, column (e) is $2,000 or more, 
 the partner has a Wisconsin filing requirement and must file using either Form 1CNP or Form 1NPR. 

 ■ Column  (D):  Guaranteed  Payments  –  Enter  each  partner’s  guaranteed  payments  attributable  to 
 Wisconsin from Schedule 3K-1, line 4, column (e). 

 ■ Column (E): Total Wisconsin Income (Loss) – Add the amounts in columns (C1) and (D) for each partner. 

 ■ Column (F): Federal Adjusted Gross Income – For each partner, enter the partner’s federal adjusted gross 
   income from federal Form 1040 on Schedule 2, column (F).     Note: If this information is not available, you 
   must compute the partner’s Wisconsin tax using the alternate method described in the instructions below 
   for Schedule 2, column (H). 

 ■ Column (G):  Filing Status  –  For each partner whose federal adjusted gross income was  reported in 
 column (F), enter the appropriate designation for the partner’s filing status in 2024: S for single, H for head of 
 household, MFJ for married filing a joint return, and MFS for married filing a separate return. 

 Note: To use the joint return filing status, the partner’s spouse cannot have any income taxable by Wisconsin 
 other than income or loss from this same partnership. If both spouses are partners and they wish to compute 
 their tax jointly, combine their net incomes for purposes of determining the tax to enter in column (H). 

 Do not fill in column (G) for any partner whose tax must be computed under the alternate method explained 
 below. 

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                                   2024 Wisconsin Form 1CNP Instructions 
 
 ■ Column (H): Tax – If the partner’s federal adjusted gross income has been entered on Schedule 2, column 
 (F), figure the tax on the income in column € by using the tax computation worksheet on last page of these 
 instructions. Don’t use the tax tables in the Form 1, or Form 1NPR booklets. No standard deduction or itemized 
 deductions will be allowed for purposes of this composite filing. 

 Alternate method of computing column (H):       If the partner’s federal adjusted gross income is unknown, 
 multiply the Wisconsin income in column (E) by 7.65% (0.0765) and enter the result  on Schedule 2, column 
 (H). 

 ■ Column (I): Tax Withheld from Form PW-1 – Enter the amount of pass-through entity withholding paid by 
 the partnership on behalf of each partner, as reported on Form PW-1. If this is an amended return, report the 
 tax previously assessed on the original return. 

 ■ Column (J): Balance Due or Overpayment – Compute the balance due or overpayment for each partner 
 (column (H) - column (I)). 

 Schedule 1 Instructions 

 ■ Lines 1 through 9: Fill in the amounts as instructed on the form. If you have an overpayment on line 9, you 
 will not be able to carry over  that overpayment  to your  2025  Form 1CNP.  Instead, the overpayment will 
 automatically be refunded to you. 

 ■ Line 4: Amended Return Only - Amount Previously Paid – If you have already filed a Form 1CNP for the 
 taxable year and are filing an amended Form 1CNP, you must check the space provided at the top of the form 
 and include Schedule AR. Fill in the amount of tax you paid with your original Form 1CNP plus any additional 
 amounts paid after it was filed. If you did not pay the full amount shown on your original Form 1CNP, fill in 
 only the portion that you actually paid. Also, include any additional tax that may have resulted if your original 
 return was changed or audited. This includes additional tax paid with a previously filed 2024 amended return 
 and additional tax paid as a result of a department adjustment to your return. Do not include payments of 
 interest or penalties. 

 ■ Line 6: Amended Return Only - Amount Previously Refunded –            Complete this line only if this  is  an 
 amended 2024 Form 1CNP. Fill in the refund from your original 2024 return. 

 If your refund was reduced because you owed underpayment interest or any penalties, fill in the amount of 
 your refund before the reduction for underpayment interest or penalty. If your 2024 return was adjusted by the 
 department, fill in the refund shown on the adjustment notice you received. 

 Instructions for Third Party Designee, Signatures, Payment, and Supplemental Schedules 

 ■ Third Party Designee – If you want to allow a tax preparer or tax preparation firm, or any other person you 
 choose to discuss your 2024 tax return with the department, check “Yes” in the “Third Party Designee” area 
 of your return. Also, fill in the designee’s name, phone number, and any five digits the designee chooses as 
 their personal identification number (PIN). If you check “Yes,” you are authorizing the department to discuss 
 with the designee any questions that may arise during the processing of your return. You are also authorizing 
 the designee to: 

 •  Give the department any information missing from your return, 
 •  Call the department for information about the processing of your return or the status of your refund or 
   payment(s), and 
 •  Respond to certain department notices about math errors, offsets, and return preparation. 

 You are not authorizing the designee  to  receive any  refund check, bind you  to  anything (including any 
 additional tax liability), or otherwise represent you before the department. If you want to expand the designee’s 
 authorization, you must submit Form A-222, Power of Attorney. The authorization will automatically end no 
 later than the due date (without regard to extensions) for filing your 2025 tax return. 
                                                 8 

                               2024 Wisconsin Form 1CNP Instructions 
 
 Signatures. A general partner of the partnership or an LLC member must sign and date Form 1CNP at the 
 bottom of page 1. If the return is prepared by someone other than an employee of the partnership, the individual 
 who prepared the return must also sign the form and furnish the preparing firm’s federal employer identification 
 number. A self-employed individual preparer must enter “PTIN” and the preparer’s tax identification number 
 in the space for the preparer’s federal employer ID number. 

 Payment. If you have an amount due on line 8, see the department's Make a Payment webpage. 

 Supplemental Schedules. As described in the preceding instructions, you may be required to include one or 
 more supplemental schedules with your Form 1CNP, including: 

 •  A copy of any application for an extension of time to file the return. 
 •  If  applicable, schedules to substantiate  the  partner’s share of Wisconsin partnership income  (loss) 
  reported in column (C1). 
 Do not include federal Form 1065, Wisconsin Form 3, Wisconsin Form PW-1, the federal Schedules K-1, or 
 the Wisconsin Schedules 3K-1. 

                               Applicable Laws and Rules 
  This document provides statements or interpretations of the following laws and regulations enacted as of 
  November 29, 2024: subchs. I, III, IV, and XII of ch. 71, Wis. Stats. 

                               9 

                                               2024 Wisconsin Form 1CNP Instructions 
 
                  Tax Computation Worksheet for Form 1CNP 

  1    If your filing status is single or head of household, fill in $14,320;           
       married filing joint, fill in $19,090; married filing separate, fill in $9,550 
  2    Divide the amount from Schedule 2, column (E), by the amount from               
       Schedule 2, column (F), and enter the ratio 
  3    Multiply line 1 by line 2                                                       
  4    Fill in the amount from Schedule 2, column (E)                                  
  5    Fill in the smaller of line 3 or line 4                                         
  6    Multiply line 5 by 3.50% (0.035) (round to the nearest cent)                     
  7    Subtract line 5 from line 4. If the result is zero, skip lines 8 through 20      
       and go to line 21 
  8    If your filing status is single or head of household, fill in $14,320;          
       married filing joint, fill in $19,100; married filing separate, fill in $9,540 
  9    Fill in the ratio from line 2 above                                             
  10   Multiply line 8 by line 9                                                       
  11   Fill in the smaller of line 7 or line 10                                        
  12   Multiply line 11 by 4.40% (0.044) (round to the nearest cent)                    
  13   Subtract line 11 from line 7. If the result is zero, skip lines 14 through       
       20 and go to line 21 
  14   If your filing status is single or head of household, fill in $286,670;         
       married filing joint, fill in $382,230; married filing separate, fill in 
       $191,120 
  15   Fill in ratio from line 2 above                                                 
  16   Multiply line 14 by line 15                                                     
  17   Fill in the smaller of line 13 or line 16                                       
  18   Multiply line 17 by 5.3% (0.053) (round to the nearest cent)                     
  19   Subtract line 17 from line 13. If the result is zero, skip line 20 and go to     
       line 21 
  20   Multiply line 19 by 7.65% (0.0765) (round to nearest cent)                       
  21   Add lines 6, 12, 18, and 20. Fill in total here and on Schedule 2,               
       column (H) 
 
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