2023 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 tax returns; the entity is still required to 
 file Wisconsin income or franchise tax returns. 
 
                  Table of Contents 

 General Instructions for Form 1CNP .........................................................................................1 
 Who May Participate in Composite Return ........................................................................................... 1 
 Who May Not Participate in Composite Return .................................................................................... 1 
 What Income Is Reportable on Form 1CNP ......................................................................................... 2 
 When to File ......................................................................................................................................... 2 
 Filing Method ....................................................................................................................................... 2 
 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 ................................................................................. 4 
 Withholding Requirement for Partnerships Having Nonresident Partners ............................... 5 
 Specific Instructions for Form 1CNP ........................................................................................5 
 Line-by-Line Instructions ...................................................................................................................... 5 
 Schedule 2 Instructions ........................................................................................................................ 5 
 Schedule 1 Instructions ........................................................................................................................ 7 
 Instructions for Third Party Designee, Signatures, Payment, and Supplemental Schedules ... 8 
 Tax Computation Worksheet for Form 1CNP ...........................................................................9 
 
                  General Instructions for Form 1CNP 
 
 Who May Participate in Composite Return              Who May Not Participate in Composite Return 
                                                      
 A partnership that derives income from business      A partnership cannot file Form 1CNP on behalf of 
 transacted, services performed, or  property         its nonresident partners in a taxable year that the 
 located  in  Wisconsin  may  file  Form  1CNP  on    partnership makes an election to pay tax at the 
 behalf of its nonresident partners who derive no     entity level under sec. 71.21(6)(a), Wis. Stats. 
 taxable income or deductible loss from Wisconsin     
 other than  their distributive shares of  the        A  partner  cannot  participate  in  this  composite 
 Wisconsin partnership income or loss.                return in any of the following cases: 
                                                      •  The partner is an entity and not an individual. 

 IP-131 (R. 3-24)                                  1 

                                    Wisconsin 2023 Form 1CNP Instructions 
 
  However, if the partner is an LLC treated as a        When to File 
  disregarded entity or a grantor trust that is not 
  required to file Form 1041 for federal income         Form 1CNP is due April 15, 2024. A late filing fee 
  tax purposes, the single member of the LLC            of $50 will be charged for returns not filed timely; 
  or grantor of the grantor trust is deemed to be       however, the following extensions of time to file 
  the partner for purposes of the Form 1CNP             are available: 
  eligibility requirements. 
                                                        •  Any  extension  allowed  by  the  Internal 
 •  The  partner files  their  individual  income tax      Revenue  Service  for  filing  the  partnership’s 
  return on a fiscal year basis.                           federal return automatically extends the due 
                                                           date of Form 1CNP to the same extended due 
 •  The partner is a Wisconsin resident during 
                                                           date, provided a copy of the federal extension 
  any part of 2023. 
                                                           is filed with Form 1CNP. 
 •  The  partner  derives  taxable  income  from 
                                                        •  The partnership may receive an extension of 
  Wisconsin in 2023 other than their distributive 
                                                           time to file Form 1CNP by filing a statement 
  share of partnership income or loss from one 
                                                           with Form 1CNP which includes the following 
  partnership. 
                                                           information: The federal extension provision 
 •  The partner wishes to claim any tax credit or          being used and the name, address, and 
  amounts deductible as itemized deductions.               signature of  each partner  covered by  the 
                                                           extension. 
 •  The partner is required to  file Wisconsin 
  Schedule RT,    Wisconsin Related Entity               • Disaster Relief Extension. If you are filing 
  Expenses Disclosure Statement,  to report                under extension because of a federal or state 
  interest expenses,        rental  expenses,              disaster, include a statement indicating which 
  management fees, and intangible  expenses                disaster extension you are using and include 
  that  result  from related party  transactions           with your return.  
  between the partner and partnership. 
                                                        •  Extensions  to  file  allowed  by  the  Internal 
 •  The partner has already filed or plans to file a       Revenue Service  to individual partners will 
  2023 Form 1NPR, Nonresident and Part-Year                also give Wisconsin extensions   to those 
  Resident Wisconsin Income Tax.                           particular partners, provided a copy of  the 
                                                           federal extension is filed with Form 1CNP. 
 •  The partner filed Form PW-2 and has been 
                                                           Other partners who don’t have an extension 
  approved by the department  to be exempt 
                                                           may be subject  to late  filing fees and 
  from  pass-through  withholding  for  the 
                                                           delinquent interest if Form 1CNP is filed after 
  partnership's taxable year. 
                                                           April 15, 2024. A separate $50 late filing fee 
 
                                                           may be imposed on each partner who doesn’t 
 Partners who are full-year  Wisconsin  residents 
                                                           have an extension.
 must  file  Wisconsin  Form  1.  Part-year  resident                          
 partners and nonresident partners who may not 
                                                        Filing Method 
 participate in Form 1CNP must  file Wisconsin 
 Form 1NPR to report their own income. 
                                                        Partnerships are required to file Form 1CNP returns 
  
                                                        electronically and may file electronically through the 
 What Income Is Reportable on Form 1CNP 
                                                        Federal/State E-Filing Program or My Tax Account, 
 
                                                        the department's free electronic filing application.  
 Report each qualifying and participating partner’s 
 distributive share of partnership income or loss 
                                                        If the requirement to file electronically causes an 
 for the partnership’s taxable year ending between 
                                                        undue  hardship, a taxpayer may request an 
 January 1, 2023, and December 31, 2023, on a 
                                                        electronic filing  waiver by filing Form EFT-102, 
 2023 Form 1CNP. (Note: For a partnership on a 
                                                        Electronic  Filing or Electronic Payment  Waiver 
 52-53  week  taxable  year,  the  taxable  year  is 
                                                        Request. If the waiver is approved, mail your return 
 considered to end on the last day of the month 
                                                        to: Wisconsin  Department of Revenue, PO  Box 
 closest to the end of the period.) 
                                                        8965, Madison WI 53708-8965. 

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                                 Wisconsin 2023 Form 1CNP Instructions 
                                                        
 Internal Revenue Service  Adjustments and              To amend Form 1CNP, file another Form 1CNP and 
 Amended Returns                                        check the line at the top of the form indicating that it 
                                                        is  an  amended  return.  Include  with  the  amended 
 Wisconsin law requires the following information to    return a copy of the final federal audit report if the 
 be provided to the department:                         amended return is being filed as a result of a federal 
                                                        audit. Otherwise, include Schedule AR in order to 
 •  Adjustments made to a partner’s federal tax         explain the changes made and the reasons for the 
  return by the Internal Revenue Service (IRS)          changes. 
  that affect the Wisconsin net tax payable, a 
  Wisconsin net operating loss carryforward, or         Note: If the partnership's federal audit adjustment(s) 
  a Wisconsin capital loss carryforward must be         was assessed at the entity level, and the department 
  reported within 180 days after they become            approves the partnership's request to  amend the 
  final.                                                partnership returns and  pay tax on behalf of the 
 •  Changes made on a  partner’s amended                partners  as provided under sec. 71.76(2)(b), Wis. 
  return filed with  the  IRS  that  affect the         Stats., the partnership should not file an amended 
  Wisconsin net tax payable, a Wisconsin net            Form 1CNP. The partnership must file an amended 
  operating loss carryforward, or a Wisconsin           Form 3 for each reviewed year, as defined under 
  capital loss carryforward must be reported on         section 6225 of the Internal Revenue Code, to report 
  an amended Wisconsin return within 180 days           any partnership adjustments and pay tax on behalf 
  after filing the amended federal return.              of the partners. 

 Exception:  If the partnership's federal audit         When partner must report this information. The 
 adjustment(s) was assessed at the entity level,        partner must file an amended Form 1NPR to report 
 the partnership may request within 60 days after       federal adjustments or amendments  to the 
 the final determination by the IRS to amend the        partner’s  federal return that affect  Wisconsin 
 partnership returns and pay tax on behalf of the       items of income, loss,  or credit other than the 
 partners as provided under sec. 71.76(2)(b), Wis.      partnership income or loss reported on Form 
 Stats.                                                 1CNP, or  if the  partnership's federal audit 
                                                        adjustment(s) was assessed at the entity level, and 
 •  If the department approves the request, the 
                                                        the department approves the partnership's request 
  partnership must amend the  Wisconsin 
                                                        to amend the partnership returns and pay tax on 
  partnership  returns  for  each  reviewed  year, 
                                                        behalf of  the partners as provided under sec. 
  as defined under section 6225 of the Internal 
                                                        71.76(2)(b), Wis. Stats., report pass-through items 
  Revenue Code, to report such changes within 
                                                        not reported on Form 3. 
  180 days  from the date  the department 
  approves the request.  
                                                        To amend Form  1NPR,  file  a  Form  1NPR and 
 •  If the department denies the  request, the          check the designated line indicating that it is an 
  partnership and its pass-through members              amended return. Include any partnership income 
  must file amended Wisconsin returns for each          or loss previously reported on Form 1CNP. 
  reviewed year, as defined under section 6225          Include  with the amended return a  copy of the 
  of the Internal Revenue Code, to report such          final federal audit report if the amended return is 
  changes within 180 days from  the date  the           being  filed  as  a  result  of  a  federal  audit. 
  department denies the request.                        Otherwise, include Schedule AR in order  to 
                                                        explain the changes made and the reasons for 
 Either the partnership or the partner must report      the changes. If  claiming  credit  for  taxes 
 this information as follows:                           previously  paid  on  your behalf on Form 1CNP, 
                                                        include a statement indicating the partnership’s 
 When partnership must report this information.         name and federal employer identification number 
 The  partnership  must  file  an  amended  Form        and amount of tax paid.
 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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                                   Wisconsin 2023 Form 1CNP Instructions 
                                                           
 Refunds, Assessments, and Correspondence                 Additional Information and Forms 
                                                          
 By filing Form 1CNP, the signing partner declares        If you need help with the composite return, you 
 that the partnership has a Power of Attorney or          may: 
 other  written authorization  from  each  qualifying 
                                                          •  E-mail your question to: 
 and participating partner to file a composite 
                                                           DORAuditPassThrough@wisconsin.gov 
 return. The department may mail refund checks, 
 assessments, and all  correspondence to  the             •  Send a FAX to (608) 267-1030 
 partnership at the address indicated on Form 
                                                          •  Call (608) 266-2772 (Telephone help is also 
 1CNP. 
                                                           available using TTY equipment. Call the 
 If an issue  cannot be resolved between  the              Wisconsin     Telecommunications       Relay
 partnership and the department, the partnership           System at 711  or, if no answer,  (800) 947-
 must agree to be responsible for the payment of           3529. These numbers  are to be used only 
 any additional tax due, interest, and penalties, as       when calling with TTY equipment.) 
 finally determined. The department may contact           Forms  or  publications  are  available  on  the 
 the individual partners.                                 department’s website at revenue.wi.gov. 
                                                          
  Wisconsin Taxation of Partnership Income for Nonresidents 
 
 Nonresident Individual Filing Requirements               income is taxable whether or not the individual partner 
                                                          conducts business in Wisconsin. However, partnership 
 Nonresidents of  Wisconsin having $2,000 or              income derived from personal services,  including 
 more  of  Wisconsin  gross  income  during  2023         professional services,  is taxable  to  a  nonresident 
 must file a Wisconsin income tax return. A non-          partner  only if that nonresident  partner personally 
 resident who is  married has a  Wisconsin filing         performs services in Wisconsin. The  amount  of 
 requirement if the combined Wisconsin gross              personal service income attributable to the nonresident 
 income of both spouses is $2,000 or more.                partner’s services performed in Wisconsin is taxable. 
                                                          
 Gross income  means all income (before                                  Two  nonresident  individuals  are 
                                                          Example  1. 
 deducting expenses) reportable to Wisconsin              partners of a partnership that does business only 
 which is received in the form of money, property,        in Wisconsin. Both nonresidents are taxed on 
 or services. Gross income includes a distributive        their entire share of the partnership income for 
 share  of  partnership  gross  income  (before           Wisconsin income tax purposes. 
 deducting expenses) as reported  on Wisconsin            
 Schedule 3K-1, line 24, column e.                                    Two nonresident individuals and one 
                                                          Example 2.
 
                                                          Wisconsin resident  are equal partners in a 
 If gross income (or the combined gross income of 
                                                          partnership that does business in Wisconsin and 
 spouses) is less  than $2,000, a  Wisconsin 
                                                          Illinois. The partnership derives 40% of its income 
 income tax return is not required. However, if the 
                                                          from  business  activities in  Wisconsin and 60% 
 partner  has  tax  withheld  by  the  partnership  on 
                                                          from business activities in Illinois. The Wisconsin 
 their behalf, the partner should file a Wisconsin 
                                                          resident partner operates the Wisconsin 
 income  tax  return  (either Form 1CNP or Form 
                                                          business. The nonresident partners operate the 
 1NPR) to obtain a refund of the amount withheld. 
                                                          Illinois business. Each nonresident partner is 
 
                                                          taxed on one-third of the 40% of the partnership 
 Partner’s Share of Income Taxable to Wisconsin           income attributable  to business activities in 
 
                                                          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             
 
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                             Wisconsin 2023 Form 1CNP Instructions 
                                                              
 Example 3.  A nonresident is a limited partner,             from a partner explaining why the partner is 
 with  a  1%  interest  in  partnership  profits,  of  a     exempt from Wisconsin tax. 
 partnership that derives income from real estate           •  The  partner’s share  of  income from the 
 located in  Wisconsin and in other states. The 
                                                             partnership attributable  to Wisconsin is less 
 nonresident limited partner is taxed on 1% of the 
                                                             than 
 partnership income attributable to the real estate 
                                                             $1,000. 
 located in Wisconsin. 
                                                            •  The partner completes Form PW-2,    Wisconsin 
 Example  4. A  nonresident is  a  partner,  with  a         Nonresident Partner, Member, Shareholder, 
 10% interest in partnership profits, of a certified         or Beneficiary Pass-Through Withholding 
 public accounting firm that operates in and out-            Exemption  Affidavit, receives approval  from 
 side Wisconsin. One-fourth of the partnership’s             the  department,  and  provides  a  copy of the 
 income  is  attributable  to  professional  services        withholding exemption letter to the partnership. 
 performed  in  Wisconsin  and  three-fourths  is            See Form PW-2 instructions for details. 
 attributable to professional services performed in 
 other  states.  The  nonresident  partner  doesn’t         •  The partner provides an exemption letter to 
 personally perform any services in Wisconsin.               the partnership. 
 The nonresident  isn’t  subject  to  Wisconsin             •  The partnership is a publicly traded partnership, 
 income tax on  their proportionate share  of  the           as  defined  under  section  7704(b)  of  the 
 income earned in Wisconsin.                                 Internal Revenue Code, that is treated as a 
                                                             partnership under the Internal Revenue Code 
 Withholding Requirement for Partnerships                    and the partnership submits a Schedule 3K-1 
 Having Nonresident Partners                                 for each of its nonresident partners. 
                                                              
 A partnership that has one or more nonresident 
                                                            Partnerships are  required to make quarterly 
 partners is  generally  required to pay pass-
                                                            estimated withholding tax payments. In addition to 
 through withholding  tax  on its distributable 
                                                            the quarterly estimated payments, a partnership is 
 income  allocable  to  the  nonresident  partners. 
                                                            still  required  to  file  Form  PW-1, Wisconsin 
 However,  withholding  is  not required  in the 
                                                            Nonresident Income or Franchise Tax Withholding 
 following situations: 
                                                            on Pass-Through Entity Income, on an annual 
                                                            basis and pay any additional withholding tax due.  
 •  The  partner  is  not otherwise subject  to 
                                                              
  Wisconsin income or franchise tax (such as a 
                                                            For more information about pass-through 
  501(c)(3) organization with no unrelated 
                                                            withholding, see the Form PW-1 instructions. 
  business  taxable  income).  In  this  case,  the 
  partnership may rely on a written statement  
 
                        Specific Instructions for Form 1CNP 

 Line-by-Line Instructions 
                                                                     Schedule 2 Instructions 
 Fill  in Schedule 2 of  Form 1CNP first; then              ■ Columns  A and B. Name,  Address and 
 enter the totals from Schedule 2 on Schedule 1.            Social Security Number – Enter the information 
 The name and address information should be                 requested concerning the nonresident partners 
 written  on  single  lines.  Do  not  stack  the           who are participating in this composite return. 
 information on the lines. If more room is needed,          Complete names, addresses, and social security 
 abbreviate where possible.  Exception:  The                numbers are  required.  Prepare  and  submit  a 
 information may be stacked in column  (A) of               separate schedule, if necessary, if there are not 
 Schedule 2.                                                enough lines provided on Schedule 2. 
                                                            
 Do not write "None" on the amount lines if                  
 there is  not an entry for  the lines.  Instead,            
 leave the lines blank.                                      
 
                                                         5 

                                 Wisconsin 2023 Form 1CNP Instructions 
                                                          
                                                         The net income or loss may not agree with the total 
 Notes:  
                                                         of the amounts on Schedule 3K-1, column e, for the 
  
                                                         following reasons: 
 •  If both spouses are partners and they wish to 
   compute their tax  jointly,  use  only  one  entry    •  Only those separately stated deductions of the 
   line in Schedule 2. Enter both names on that           partnership that are deductible by the partners in 
   line  in  column  A,  list  both  social  security     computing  federal  adjusted  gross  income  are 
   numbers  in  column B, and  combine their              allowed as deductions on Form 1CNP.  For 
   amounts in columns C1, C2, D, E, and F for             example, charitable contributions  reported on 
   purposes of determining the tax to enter in            Schedule 3K-1 are not allowed.  Use  the 
   column H.                                              Wisconsin apportionment percentage to allocate 
   Exception: If only two partners are included           allowable deductions to Wisconsin. 
   on the composite return and the partners are          •  Passive activity losses may be limited as 
   married filing a joint return, enter the name and      provided in the Internal Revenue Code. 
   social security number  of each spouse on 
   separate lines but combine their amounts for          •  30% of the net capital gains realized on assets 
   the remaining columns onto one line.                   held  more  than  1  year  is  excludable  from 
                                                          income, except that 60% of net capital gains 
 •  If a nonresident  partner  is a limited liability     realized on certain assets used in farming (i.e., 
   company (LLC) or grantor trust treated as a 
                                                          farm livestock, farm real property, depreciable 
   disregarded  entity,  the  owner  of  the  LLC  or 
                                                          farm property, or farm equipment) is excludable 
   grantor of the grantor trust is deemed to be the 
                                                          from income.  
   partner  for purposes of filing Form  1CNP. 
   When  reporting a nonresident  partner's              •  The  net  capital  loss  deduction  is  limited  to 
   allocated portion of income or loss on                 $3,000. 
   Schedule 2 of Form 1CNP, the same social 
                                                         •  A lower-tier entity made an election to pay tax 
   security number  (SSN) cannot be  reported 
                                                          at the entity level under sec. 71.21(6)(a), Wis. 
   more than once in column (B). If an individual 
                                                          Stats.  A  lower-tier  entity  is  a  pass-through 
   is an owner of an LLC or grantor of a grantor 
                                                          entity  (i.e.,  partnership) that is directly or 
   trust treated as a disregarded entity and both 
                                                          indirectly owned by the partnership. 
   are  nonresident  partners  of  the  same 
                                                         
   partnership, all income or loss allocated to the 
                                                         If  any  of  these  differences  apply,  include  a 
   individual and the disregarded entity must be 
                                                         schedule  with  Form  1CNP  showing  the 
   combined when  reporting on Schedule 2 of 
                                                         computation of net income. 
   Form 1CNP.  For more information,  see  the 
                                                         
   article titled Reminders: Composite Returns, 
                                                         If  the partner is claiming a net operating loss 
   Form 1CNP or 1CNS, on page 3 of Wisconsin 
                                                         carryforward, prepare a schedule  showing the 
   Tax Bulletin 218 (July 2022). 
                                                         computation of the carryforward and submit it with 
 •  If the partner is a foreign individual who does      your  Form  1CNP.     Caution: An  individual 
   not have a  taxpayer identification  number           generally must have a federal net operating loss 
   (TIN), the partner must apply for a TIN with          in order to have a Wisconsin net operating loss. 
   the  Internal Revenue Service  (IRS). Do not          For  exceptions,  see the  tax release titled 
   file Form 1CNP  until the IRS issues  the             Wisconsin Net Operating Loss When There Is No 
   partner a TIN.                                        Federal  Net  Operating  Loss,  on  page  19  of 
                                                         Wisconsin Tax Bulletin 70 (January 1991). 
 ■ Column C1. Partner’s Share of Wisconsin               
 Partnership Income (Loss)  –  Using the                 ■  Column C2. Partner’s  Share of Wisconsin 
 amounts entered on Schedule 3K-1, column e,             Gross Income  –    For each  partner, fill  in the 
 compute each partner’s Wisconsin net income or          amount  reported  on  Schedule  3K-1,  line  24, 
 loss  to enter on Schedule  2, column C1. Don’t         column e. If the amount on Schedule 3K-1, line 24, 
 include guaranteed payments in column C1;               column  e  is  $2,000  or  more,  the  partner  has  a 
 instead, show these payments in column D.               Wisconsin filing requirement and must file using 
                                                         either Form 1CNP or Form 1NPR. 
  
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                                Wisconsin 2023 Form 1CNP Instructions 
                                                            
 ■ Column D. Guaranteed Payments – Enter                    ■ Column I.  Tax Withheld  from  Form PW-1  – 
 each    partner’s   guaranteed payments                    Enter the amount of pass-through entity withholding 
 attributable to Wisconsin from Schedule 3K-1,              paid by the partnership on behalf of each partner, as 
 line 4, column e.                                          reported on Form PW-1. If this is an amended return, 
                                                            report  the  tax  previously  assessed  on  the  original 
 ■ Column E.  Total Wisconsin Income                        return. 
 (Loss) – Add the amounts in columns C1 and 
 D for each partner.                                        ■ Column J. Balance Due or  Overpayment  – 
                                                            Compute  the balance  due or overpayment for 
 ■ Column F. Federal Adjusted Gross Income                  each partner (column H - column I). 
 – For  each  partner,  enter  the  partner’s  federal 
 adjusted gross income from federal Form 1040                         Schedule 1 Instructions 
 on Schedule 2, column F. Note: If this information 
 is not available, you must compute the partner’s           ■ Lines 1 through 9:  Fill in the amounts as 
                                                            instructed on the form. If you have an overpayment 
 Wisconsin tax using  the alternate  method 
                                                            on line 9, you will not be able to carry over that 
 described in the instructions below for Schedule 
                                                            overpayment to your 2024 Form 1CNP. Instead, 
 2, column H. 
                                                            the overpayment will automatically be refunded to 
 ■ Column G. Filing Status – For each partner               you. 
 whose federal adjusted gross  income was                    
 reported in column F, enter the appropriate                ■ Line  4:  Amended  Return  Only  -  Amount 
 designation for the partner’s filing status in 2023:       Previously Paid  – If  you have already  filed a 
 S for single, H for head of household, MFJ for             Form 1CNP for the taxable year and are filing an 
 married filing a joint return, and MFS for married         amended Form 1CNP, you must check the space 
 filing a separate return.                                  provided  at  the  top  of  the  form  and  include 
                                                            Schedule AR. Fill in the amount of tax you paid with 
 Note: To  use  the  joint  return  filing  status,  the 
                                                            your  original Form 1CNP plus any additional 
 partner’s  spouse  cannot  have  any  income 
                                                            amounts paid after it was filed. If you did not pay 
 taxable by Wisconsin other than income or loss 
                                                            the full  amount  shown  on  your  original  Form 
 from this same partnership. If both spouses are 
                                                            1CNP, fill in only the portion that you actually paid. 
 partners and  they wish  to compute  their tax 
                                                            Also, include any additional tax  that  may have 
 jointly, combine their net incomes for purposes of 
                                                            resulted if  your  original  return  was  changed  or 
 determining the tax to enter in column H. 
                                                            audited. This includes  additional tax  paid  with  a 
 Do not fill in column G for any partner whose tax          previously  filed  2023  amended return and 
 must be computed under the alternate  method               additional tax paid as a result of  a department 
 explained below.                                           adjustment  to your  return. Do not include 
                                                            payments of interest or penalties. 
 ■ Column  H. Tax  –  If the  partner’s federal             
 adjusted  gross  income  has  been  entered  on            ■ Line  6:  Amended  Return  Only  -  Amount 
 Schedule 2,  column F, figure the tax on the               Previously Refunded – Complete this line only if 
 income in column E by using the tax computation            this is an amended 2023 Form 1CNP. Fill in the 
 worksheet on last page of  these instructions.             refund from your original 2023 return. 
 Don’t  use the tax tables in the Form 1, or Form           
 1NPR  booklets.  No  standard  deduction  or               If  your  refund was  reduced because you owed 
 itemized deductions will be allowed for purposes           underpayment interest or any penalties, fill in the 
 of this composite filing.                                  amount  of  your  refund  before  the  reduction  for 
                                                            underpayment interest  or penalty. If your  2023 
 Alternate method of computing column H.       If           return was adjusted by the department, fill in the 
 the  partner’s  federal  adjusted  gross  income  is       refund shown on the adjustment notice you 
 unknown,  multiply  the Wisconsin income in                received. 
 column E by 7.65% (0.0765) and enter the result             
 on Schedule 2, column H.                                    
                                                             
                                                         7 

                                 Wisconsin 2023 Form 1CNP Instructions 
                                                          
 Instructions  for  Third  Party  Designee,              include  one  or  more  supplemental  schedules  with 
 Signatures, Payment, and Supplemental                   your Form 1CNP, including: 
 Schedules                                               •  A copy of any application for an extension of time 
 
                                                          to file the return. 
 ■ Third Party Designee – If you want to allow 
 a tax preparer or tax preparation firm, or any          •  If  applicable, schedules to  substantiate the 
 other person you choose to discuss your 2023             partner’s share of Wisconsin partnership income 
 tax return with the department, check “Yes” in           (loss) reported in column C1. 
 the “Third Party Designee” area of your return.          
 Also,  fill  in  the  designee’s  name,  phone          Do  not include  federal  Form  1065,  Wisconsin 
 number,  and  any  five  digits  the  designee          Form 3, Wisconsin Form PW-1,  the federal 
 chooses as  their  personal  identification             Schedules K-1, or the Wisconsin Schedules 3K-1. 
 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 2024 tax return. 
 
 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  
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                                          Wisconsin 2023 Form 1CNP Instructions 
 
               Tax Computation Worksheet for Form 1CNP 
 
 1    If your filing status is single or head of household, fill in $13,810;           
      married filing joint, fill in $18,420; married filing separate, fill in $9,210 
 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 $13,820;          
      married filing joint, fill in $18,420; married filing separate, fill in $9,210 
 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 $276,540;         
      married filing joint, fill in $368,710; married filing separate, fill in 
      $184,360 
 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 
 
                                                Applicable Laws and Rules 
 This document provides statements or interpretations of the following laws and regulations enacted as of 
 November 29, 2023: subchs. I, III, IV, and XII of ch. 71, Wis. Stats. 

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