Instructions for 2024 Wisconsin Form PW-U: 
   Underpayment of Estimated Withholding Tax by Pass-Through Entities 

  Purpose of Form PW-U                                                                                          

 Pass-through entities use Form PW-U to determine if they are subject to interest for underpayment of estimated 
 withholding tax and, if so, the amount of interest. A pass-through entity must have made estimated withholding 
 tax payments if the total of its withholding tax for its taxable year beginning in 2024 is $500 or more. Form PW-
 U is also used to compute both extension and delinquent interest whenever the withholding tax due is paid after 
 the unextended due date of the Form PW-1. 
 
  Exception Codes                                                                                               

 If you qualify for an exception listed below, enter the appropriate exception code in the brackets to the left of 
 Form PW-1, line 9.  If you qualify for more than one exception code, enter the lowest applicable code number. 

 Exception Code "02" –   According to sec. 71.775(4)(fm)1., Wis. Stats., you are not subject to underpayment 
 interest if your withholding tax due for 2024 is less than $500. Your withholding tax due is the amount from line 
 1 of the 2024 Form PW-1 minus the total of lines 3 and 4 of the 2024 Form PW-1. If your withholding tax due is 
 less than $500, enter exception code "02" in the brackets to the left of Form PW-1, line 9. 

 Exception Code "03" –   According to sec. 71.775(4)(fm)2., Wis. Stats., you are not subject to underpayment 
 interest if you meet all of the following conditions: 
  
  •  Your withholding tax due for 2024 is less than $5,000. Your withholding tax due for 2024 is the amount 
   from line 1 of the 2024 Form PW-1 minus the total of lines 3 and 4 of the 2024 Form PW-1. 
  •  Your preceding taxable year was a full 12 months. 
  •  Your withholding tax liability for the preceding taxable year was zero. Your withholding tax liability for the 
   preceding taxable year is the amount reported or required to be reported on line 1 of the 2023 Form PW-
   1. If you did not file Form PW-1 for the preceding taxable year because you were not required to file, your 
   withholding tax liability for the preceding taxable year is zero. 

 If you meet the above conditions, enter exception code "03" in the brackets to the left of Form PW-1, line 9. 

 Exception Code "04" – According to sec. 71.775(4)(g), Wis. Stats., you are not subject to underpayment interest 
 if you meet all of the following conditions: 
    
  •  Your preceding taxable year was a full 12 months. 
  •  You filed Form 2, Form 3, Form 5S, or Form PW-1 for the preceding taxable year. 
  •  Your withholding tax due for the preceding taxable year was zero.  Your withholding tax due for the 
   preceding taxable year is the amount from line 1 of the 2023 Form PW-1 minus the total of lines 3 and 4 
   of the 2023 Form PW-1. If you did not file Form PW-1 for the preceding taxable year because you were 
   not required to file, your withholding tax due for the preceding taxable year is zero. 

 If you meet the above conditions, enter exception code "04" in the brackets to the left of Form PW-1, line 9. 

 Estates and grantor trusts with a taxable year ending less than two years after the decedent's death may also 
 use exception code "04" since they are not required to make estimated tax payments for those years. 

 Exception Code “05” – According to sec. 71.775(4)(h), Wis. Stats., you may qualify to calculate a lower amount 
 of underpayment interest if you use the annualized income installment method on Form PW-U, Part III.  If you  
IC-106 (R. 12-24) 

                               2024 Wisconsin Form PW-U Instructions 
  
 choose to use the annualized income installment method, enter code “05” in the brackets to the left of Form PW-
 1, line 9. 
 
  Part I: Computation of Underpayment and Interest Due on Underpayment                                   

 Compute any underpayment of required installments and the amount of interest due in Part I. 

 Required installments are based on the smaller of: 

 (1) 90% of 2024 Wisconsin net tax, 
 (2) 100% of 2023 Wisconsin net tax, provided the 2023 return covered an entire 12-month period, or 
 (3) 90% of the 2024 Wisconsin net tax figured by annualizing income. 

 Line 1a: Enter the amount from Form PW-1, line 1. 

 Line 1b: Enter the amounts from Form PW-1, lines 3 and  4. 

 Line 1c: Subtract line 1b from line 1a and enter the result. Exception: If you entered exception code “02” or “03” in 
 the brackets to the left of Form PW-1, line 9, then enter zero on line 1c and go to Form PW-U, Part II, if applicable. 

 Line 3 and Line 4: Use the flow chart to determine the amounts to enter on line 3 and line 4. 

  Was your preceding taxable   No   Skip line 3 and enter the amount from line 2 on line 4. 
  year a full 12 months? 
                                                                                                        
            Yes                                            Yes                     No 
                                                                                                        
                                    Were you required to file a            Did you file a Form 5S, 
  Did you file a Form PW-1 for No                                       No 
                                    Form PW-1 for the                      Form 3, or a Form 2 for the  
  the preceding taxable year?                                              preceding taxable year? 
                                    preceding taxable year? 
                                                                                                        
            Yes 
                                                                                   Yes 

  First, enter your withholding tax due from the preceding taxable         Enter zero on line 3 and on 
  year on line 3. The withholding tax due from the preceding               line 4.                      
  taxable year is the amount from line 1 of the 2023 Form PW-1 
  minus the total of lines 3 and 4 of the 2023 Form PW-1.                                               
   
  Second, enter the smaller of line 2 or line 3 on line 4.               

                                                    2 

                                   2024 Wisconsin Form PW-U Instructions 
  
 Line 5: If your taxable year is a full 12 months, the installment due dates are the 15thday of the 3 ,rd6 ,th9 , andth
 12thmonths of your taxable year. Enter the appropriate due dates in columns (a), (b), (c), and (d). If a due date 
 falls on a weekend or holiday, the due date becomes the business day immediately following the weekend or 
 holiday. If your taxable year is less than 12 months, the installment due dates are shown in the table below: 

      Number of     Number of                            Installments are due on the 
                                                     th
      months in     installment                    15  day of each of the following months 
      taxable year  payments            Corporations                  Persons other than corporations 
            1       None           N/A                      N/A 
                                                            st
                                   Last month of taxable    1  month following the close of the taxable 
            2            1 
                                   year                     year  
                                                            st
                                   Last month of taxable    1  month following the close of the taxable 
            3            1 
                                   year                     year 
                                   th                       th                               st
                                   4  and last months of    4 month of taxable year and 1  month 
            4            2 
                                   taxable year             following the close of the taxable year 
                                   th                       th                               st
                                   4  and last months of    4 month of taxable year and 1  month 
            5            2 
                                   taxable year             following the close of the taxable year 
                                   th                       th                               st
                                   4  and last months of    4 month of taxable year and 1  month 
            6            2 
                                   taxable year             following the close of the taxable year 
                                   th   th                  th         th                           st
                                   4 , 6 , and last months  4 and 6  months of taxable year and 1  
            7            3 
                                   of taxable year          month following the close of the taxable year 
                                   th   th                  th         th                           st
                                   4 , 6 , and last months  4 and 6  months of taxable year and 1  
            8            3 
                                   of taxable year          month following the close of the taxable year 
                                   th   th                  th         th                           st
                                   4 , 6 , and last months  4 and 6  months of taxable year and 1  
            9            3 
                                   of taxable year          month following the close of the taxable year 
                                   th   th th               th     th     th                               st
                                   4 , 6 , 9 , and last     4 , 6 , and 9  months of taxable year and 1  
            10           4 
                                   months of taxable year   month following the close of the taxable year 
                                   th   th th               th     th     th                               st
                                   4 , 6 , 9 , and last     4 , 6 , and 9  months of taxable year and 1  
            11           4 
                                   months of taxable year   month following the close of the taxable year 

                                                         3 

                                    2024 Wisconsin Form PW-U Instructions 
   
  Line 6: Amount Due for Each Installment 
  Use the flow chart below to determine the amounts to enter on line 6: 

   Are you using the annualized    Yes   Complete Form PW-U, Part III, and enter the       
   income installment method?            amounts from line 45 on line 6.                   
           No 
                                                                                           
   Is your taxable year a full 12  Yes   Divide line 4 by 4 and enter the result in each 
   months?                               column.                                           
           No 
                                         If 1 installment is required, enter 100% of line 4 in Column (a). If 2 
   Did you begin making estimated        installments are required, enter 75% of line 4 in Column (a) and 25% of 
   payments before you realized    No    line 4 in Column (b). If 3 installments are required, enter 50% of line 4 in 
   your taxable year would be less       Column (a) and 25% of line 4 in each of Columns (b) and (c). If 4 
   than 12 months?                       installments are required, divide line 4 by 4 and enter the result in each 
                                         column. 
           Yes 

   The initial estimated payments are 25% of the estimated tax payable with the last payment adjusted for the 
   difference between the estimated tax liability and the amount previously paid. 
   Example: Tax-Option (S) Corporation Z has been filing tax returns on a calendar year basis. On March 1, Z makes 
   an estimated payment. On April 1, Z changes to a fiscal year ending July 31 and must make 3 estimated payments 
   for the return beginning Jan. 1 and ending July 31. If Z owes estimated tax of $80,000 related to this return, then Z 
   enters the following on line 6: 
   Column (a) = $20,000 (25% of $80,000) 
   Column (b) = $20,000 (25% of $80,000) 
   Column (c) = $40,000 ($80,000 – Columns (a) and (b)) 

  Line 7: Estimated Payments and Withholding 
   
   •    Column (a) – Enter the total estimated payments made on or before the installment due date. Also, include 
        the appropriate amount of withholding.  
   •    Columns (b) to (d)  –  Enter  the total  estimated  payments  made after the due date of  the previous 
        installment and on or before the due date of the current installment.  Also, include the appropriate amount 
        of withholding. 
   
  Note: Amounts withheld on your behalf (Form PW-1, lines 3 and 4) are considered to have been made evenly 
  throughout your taxable year, unless you can show otherwise.  
   
  Example: Tax-Option (S) Corporation Z files its first tax return for calendar year 2024 and the Form PW-1 shows: 
 
                        Form PW-1                                                 Amount 
   Line 1 (withholding tax computed)                                              $80,000 
   Line 2 (estimated payment made on May 15, 2024)                                $8,000 
   Line 3 (tax withheld by lower-tier entities)                                   $4,000 
   Line 4 (tax withheld by WT-11 filers)                                          $2,000 
   
                                                        4 

                                  2024 Wisconsin Form PW-U Instructions 
   
  Tax-Option (S) Corporation Z enters the following on lines 5, 6, and 7 of Form PW-U:  
  
           Form PW-U                           Column (a)     Column (b)    Column (c)         Column (d) 
   Line 5 (installment due dates)                3/15/2024    6/17/2024     9/16/2024          12/16/2024 
   Line 6 (amount due for each installment)      $18,000      $18,000       $18,000            $18,000 
   Line 7 (estimated payments and withholding)   $1,500       $9,500*       $1,500             $1,500 
   
  * $6,000 (from lines 3 and 4 of Form PW-1) / 4 installment payments = $1,500 of withholding per installment 
    $1,500 + $8,000 (estimated payment) = $9,500 
   
  Lines 10 and 11: Complete lines 10 and 11 only if you have an overpayment on line 9 for one or more installment 
  periods. Overpayments should be carried back and/or carried forward in the following order: 
  1. Any overpayment on line 9, column (a), should be carried forward to the next installment period with an 
     underpayment and entered on line 11. Any remaining excess should be carried forward to the next installment 
     period with an underpayment and entered on line 11, etc. 
  2. Any overpayment on line 9, column (b), should be carried back to any underpayment in column (a) and 
     entered on line 10. Any remaining excess should be carried forward to the next installment period with an 
     underpayment and entered on line 11, etc. 
  3. Any overpayment on line 9, column (c), should be carried back to any underpayment(s) in column (b), then 
     column (a), and entered on line 10. Any remaining excess should be carried forward to any underpayment in 
     column (d), and entered on line 11. 
  4. Any overpayment on line 9, column (d), should be carried back to underpayment(s) in column (c), then 
     column (b), then column (a), and entered on line 10. 
  Note: If you carry back more than one overpayment to a prior installment period, fill in separately on line 10 
  each carryback used. 
  Caution: If you have an overpayment in more than one column, see “Example of Carryforward and Carryback” 
  for clarification of how to apply the overpayments to any underpayments. 
   
  Example of Carryforward: 
  Column (a), line 9, has an overpayment of $10,000. Columns (b), (c), and (d), line 8, each  have underpayments 
  of $4,000. First, carry forward $4,000 of the overpayment from column (a) to column (b) by entering $4,000 on 
  line 11. Second, carry forward $4,000 of the overpayment from column (a) to column (c) by entering $4,000 on 
  line 11. Lastly, carry forward the remaining overpayment of $2,000 from column (a) to column (d) by entering 
  $2,000 on line 11. 
 
           Form PW-U                          Column (a)      Column (b)    Column (c)         Column (d) 
   Line 8 (underpayment)                                      $4,000        $4,000             $4,000 
   Line 9 (overpayment)                        $10,000                                         
   Line 10 (carryback)                                                                         
   Line 11 (carryforward)                                     $4,000        $4,000             $2,000 

                                                 5 

                         2024 Wisconsin Form PW-U Instructions 
  
 Example of Carryback: 
 Columns (a), (b), and (c), line 8, each have underpayments of $50,000. Column (d), line 9, has  an overpayment 
 of $125,000. First, carry back  $50,000  from column (d) to column (c) by entering $50,000  on line 10. Second, 
 carry  back  $50,000  from  column  (d)  to  column  (b)  by  entering  $50,000  on  line  10.  Lastly,  carry  back  the 
 remaining  overpayment of $25,000 from column (d) to column (a) by entering $25,000 on line 10. 
 
          Form PW-U                     Column (a)            Column (b)  Column (c)       Column (d) 
  Line 8 (underpayment)                              $50,000  $50,000     $50,000          
  Line 9 (overpayment)                                                                           $125,000 
  Line 10 (carryback)                                $25,000  $50,000     $50,000          
  Line 11 (carryforward)                                                                   

 Example of Carryforward and Carryback: 
 Both columns (a) and (c), line 9, have an overpayment of $500. Both columns (b) and (d), line 8, have an 
 underpayment of $600. First, carry forward the overpayment of $500 from  column  (a) to  column  (b) by entering 
 $500 on line 11. Second, carry back $100 from column (c) to column (b) by entering $100 on line 10. Lastly, 
 carry forward the remaining overpayment of $400  from column (c) to column (d) by entering $400  on line 11. 
 
          Form PW-U                     Column (a)            Column (b)  Column (c)       Column (d) 
  Line 8 (underpayment)                                       $600                                    $600 
  Line 9 (overpayment)                               $500                 $500             
  Line 10 (carryback)                                         $100                         
  Line 11 (carryforward)                                      $500                                    $400 

 Lines 13 through 17:    Complete these lines to determine the amount of interest due on the underpayment. 
 Complete lines 13 and 15 only when an overpayment or late payment is carried back on line 10. If you apply 
 more than one payment to a given installment, attach a statement showing a separate computation for each 
 payment. 
 If you do not have a balance due as of the unextended due date of Form PW-1 (2 1/2 months after the close of 
 the taxable year for tax-option (S) corporations or partnerships, or 3 1/2 months after the close of the taxable year 
 for trusts or estates), enter the amount from line 17 on Form PW-1. Otherwise, enter the amount from line 17 on 
 Part II, line 22, and complete the rest of Part II. 
 
  Part II: Computation of Other Interest and Penalty Due                                                       

 Complete Part II only if your return is not filed by the unextended due date and shows a balance due. 
 Line 18: If you qualify for an extension of time to file Form PW-1, skip line 18 and go to line 19. If you do not qualify 
 for an extension of time to file Form PW-1, enter the amount from Form PW-1, line 1, on line 18, column (a). 
 Line 19: If you do not qualify for an extension of time to file Form PW-1, skip line 19 and go to line 20. If you qualify 
 for an extension of time to file Form PW-1 and the amount on Form PW-U, line 1c, is less than $500, enter the 
 amount from Form PW-1, line 1, on line 19b, column (b). If you qualify for an extension of time to file Form PW-1 
 and the amount on Form PW-U, line 1c, is $500 or more, enter: 90% of the amount on Form PW-1, line 1, on line 
 19a, column (a) and 10% of the amount on Form PW-1, line 1, on line 19a, column (b). 
 Line 20: Enter the total of your estimated payments plus the amounts from Form PW-1, lines 3 and 4. The total should 
 first be applied to column (a) and any remaining excess should be applied to column (b). 
  
                                                     6 

                   2024 Wisconsin Form PW-U Instructions 
  
 Line 24: The 12% interest applies to the tax on line 23, column (b), only for the extension periods. The 18% 
 interest applies to the sum on line 23, column (a), from the unextended  due date to the  date the  return  is filed. 
 The 18% interest also applies to the tax on line 23, column (b), from the extended due date to the date the 
 return is filed. Enter total interest from columns (a) and (b) on column (c). 
 Line 25a: The “net tax due” is the total tax and economic development surcharge less any allowable credits, 
 withholding, and estimated payments made by the due date, including extensions, of the return. 
 
  Part III: Annualized Income Installment Method Worksheet                                                  

 If you compute one or more installments under the annualized income installment method, complete Part III 
 and enter the amounts from Part III, line 45 on Part I, line 6. 

 Annualized Period: Column Headings 

 If your return covers a full 12 months, enter the following in the column headings: "2" in Column (a), "5" in Column 
 (b), "8" in Column (c), and "11" in Column (d). If your return covers less than 12 months, enter the amounts from 
 Table 1 or Table 2 in the column headings. Corporations use Table 1, and all other persons use Table 2. 
  
                                    Table 1 - Corporations 
  Number of months Amount to enter  Amount to enter              Amount to enter             Amount to enter 
  in taxable year  in Column (a)    in Column (b)                              in Column (c) in Column (d) 

           1       Leave blank      Leave blank                                Leave blank     Leave blank 
           2       1                Leave blank                                Leave blank     Leave blank 
           3       2                Leave blank                                Leave blank     Leave blank 
           4       3                  3                                        Leave blank     Leave blank 
           5       3                  4                                        Leave blank     Leave blank 
           6       3                  5                                        Leave blank     Leave blank 
           7       3                  5                                        6               Leave blank 
           8       3                  5                                        7               Leave blank 
           9       3                  5                                        8               Leave blank 
           10      3                  5                                        8                9 
           11      3                  5                                        8                10 
  
                                    7 

                                 2024 Wisconsin Form PW-U Instructions 
  
                                 Table 2 – Persons Other Than Corporations 
   Number of months    Amount to enter        Amount to enter Amount to enter             Amount to enter 
   in taxable year     in Column (a)          in Column (b)         in Column (c)         in Column (d) 
          1            Leave blank            Leave blank           Leave blank           Leave blank 
          2                             2     Leave blank           Leave blank           Leave blank 
          3                             3     Leave blank           Leave blank           Leave blank 
          4                             3           4               Leave blank           Leave blank 
          5                             3           5               Leave blank           Leave blank 
          6                             3           6               Leave blank           Leave blank 
          7                             3           5                   7                 Leave blank 
          8                             3           5                   8                 Leave blank 
          9                             3           5                   9                 Leave blank 
          10                            3           5                   8                 10 
          11                            3           5                   8                 11 
  
 Line 27: Enter Wisconsin Net Income for Each Period: 

 First calculate the Wisconsin net income for each period, then remove items which remain constant from period 
 to period, such as amortization of adjustments for changes in method of accounting. Enter these items on line 
 30, columns (a) through (d), in total. 

 Example: A pass-through entity earns income of $10,000 in January, $5,000 in April, and $50,000 in November.  
 The pass-through entity's only deduction is $20,000 of amortization of adjustments for changes in method of 
 accounting. The pass-through entity should enter the following on lines 27 and 30 of Form PW-U, Part III: 
 
          Form PW-U, Part III                 (a)First 2     (b)First 5 (c)First 8        (d)First 11 
                                              months         months       months          months 
  Line 27 Enter WI net income for each period $10,000        $15,000       $15,000        $65,000 
  Line 30 Adjustments                         ($20,000)      ($20,000)  ($20,000)         ($20,000) 
  
 Line 28: Annualization factor:  

 Calculate the annualization factor by dividing the number of months in the taxable year by the number of months 
 in the annualization period. Round to three decimal places. 

 Example: If your return covers a full 12 months, enter the following amounts on line 28: 

  •  Column (a) – enter "6.000" 
  •  Column (b) – enter "2.400" 
  •  Column (c) – enter "1.500" 

  •  Column (d) – enter "1.091" 

                                              8 

                                2024 Wisconsin Form PW-U Instructions 
  
 Example: If your return covers 11 months and you are a corporation, enter the following amounts on line 28: 

  •  Column (a) – enter "3.667" 
  •  Column (b) – enter "2.200" 
  •  Column (c) – enter "1.375" 
  •  Column (d) – enter "1.100" 

 Example: If your return covers 6 months and you are not a corporation, enter the following amounts on line 
 28: 

  •  Column (a) – enter "2.000" 
  •  Column (b) – enter "1.000" 
  •  Column (c) – leave blank 
  •  Column (d) – leave blank 

 Line 30: Enter the sum of the items removed from line 27. See the instructions for line 27. 

 Line 37: Applicable Percentage 

 Enter the percentage of tax that is due by the end of each installment period in the appropriate column(s).  

 If your return covers a full 12 months, enter the following on line 37: 
  •  Column (a) – enter "22.5%"  
                                 st
     Calculation: By the end of the 1  installment period for a tax return that covers a full 12 months, 25% of 
     90% of the tax for the year is due. Therefore, 25% times 90% equals 22.5%. 
  •  Column (b) – enter "45.0%"  
                                 nd
     Calculation: By the end of the 2  installment period for a tax return that covers a full 12 months, 50% of 
     90% of the tax for the year is due. Therefore, 50% times 90% equals 45%. 
  •  Column (c) – enter "67.5%" 
                                 rd
     Calculation: By the end of the 3  installment period for a tax return that covers a full 12 months, 75% of 
     90% of the tax for the year is due. Therefore, 75% times 90% equals 67.5%. 
  •  Column (d) – enter "90.0%" 
                                 th
     Calculation: By the end of the 4  installment period for a tax return that covers a full 12 months, 100% 
     of 90% of the tax for the year is due. Therefore, 100% times 90% equals 90%. 
  
                                                  9 

                                2024 Wisconsin Form PW-U Instructions 
  
 If your return covers less than 12 months and you began making estimated payments before you realized your 
 taxable year would be less than 12 months, enter the amount(s) from Table 3 below. 

 If your return covers less than 12 months and you did not make an estimated payment before you realized your 
 taxable year would be less than 12 months, enter the amount(s) from Table 4 below. 
  
                                            Table 3 
  Number of months Amount to enter          Amount to enter   Amount to enter       Amount to enter 
  in taxable year  in Column (a)            in Column (b)     in Column (c)         in Column (d) 

  1                             Leave blank Leave blank       Leave blank           Leave blank 
  2                             90.0%       Leave blank       Leave blank           Leave blank 
  3                             90.0%       Leave blank       Leave blank           Leave blank 
  4                             22.5%       90.0%             Leave blank           Leave blank 
  5                             22.5%       90.0%             Leave blank           Leave blank 
  6                             22.5%       90.0%             Leave blank           Leave blank 
  7                             22.5%       45.0%                     90.0%         Leave blank 
  8                             22.5%       45.0%                     90.0%         Leave blank 
  9                             22.5%       45.0%                     90.0%         Leave blank 
  10                            22.5%       45.0%                     67.5%         90.0% 
  11                            22.5%       45.0%                     67.5%         90.0% 
  
                                            Table 4 
  Number of months Amount to enter          Amount to enter   Amount to enter       Amount to enter 
  in taxable year  in Column (a)            in Column (b)     in Column (c)         in Column (d) 
  1                Leave blank              Leave blank       Leave blank           Leave blank 
  2                             90.0%       Leave blank       Leave blank           Leave blank 
  3                             90.0%       Leave blank       Leave blank           Leave blank 
  4                             67.5%       90.0%             Leave blank           Leave blank 
  5                             67.5%       90.0%             Leave blank           Leave blank 
  6                             67.5%       90.0%             Leave blank           Leave blank 
  7                             45.0%       67.5%                     90.0%         Leave blank 
  8                             45.0%       67.5%                     90.0%         Leave blank 
  9                             45.0%       67.5%                     90.0%         Leave blank 
  10                            22.5%       45.0%                     67.5%         90.0% 
  11                            22.5%       45.0%                     67.5%         90.0% 
  
 For more information, see sec. Tax 2.89(7), Wis. Adm. Code.  

                                            10 

                        2024 Wisconsin Form PW-U Instructions 
  
 Line 41: Divide Part 1, line 4, by 4 and enter the result in each column. If your taxable year is less than 12 
 months, divide Part 1, line 4, by the number of  required installment payments and enter  the  result in  the 
 appropriate column(s). 

 For more information about the annualized income installment method or short-period returns, see sec. Tax 2.89, 
 Wis. Adm. Code. 
  
                        Applicable Laws and Rules 
  This document provides statements or interpretations of the following laws and regulations enacted as of 
  December 6, 2024: secs. 71.775 and 990.001(4), Wis. Stats., and sec. Tax 2.89, Wis. Adm. Code. 

                                                 11