Instructions For Combined Wisconsin Individual And Fiduciary Income Tax Return For Nonresident Tax-Option (S) Corporation Shareholders Form 1cns 1998

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1998
Combined Wisconsin
Individual and Fiduciary Income Tax Return
For Nonresident Tax-Option (S) Corporation Shareholders
Form 1CNS Instructions
New for 1998 . . .
For More Information . . .
The income tax rates have been reduced for individuals
• Visit the Department of Revenue’s Internet
and fiduciaries whose taxable years begin on or after
website at
January 1, 1998. For more information, see page 4.
At this site you may obtain additional information
about the Department of Revenue and answers to the
most frequently asked questions. You may also
Important . . .
download or request tax forms and publications.
• Extensions of time to file
• Subscribe to the Department of Revenue’s
The tax-option (S) corporation may receive an exten-
publications
sion of time to file Form 1CNS. See page 1 for more
information.
The Wisconsin Tax Bulletin is a quarterly newsletter
that provides information about new Wisconsin tax
• Composite Estimated Tax Vouchers
laws, court decisions, and interpretations of law.
Use the Wisconsin Composite Estimated Tax Vouch-
Subscriptions cost $7 per year.
ers, Forms CN-ES, included in this booklet to make
estimated tax payments for nonresident shareholders
The Topical and Court Case Index gives references
who will be participating in a combined return, Form
to Wisconsin statutes, administrative rules, Wisconsin
1CNS, for 1999. See page 2.
Tax Bulletin tax releases and private letter rulings,
publications, and court decisions. The index is pub-
lished in December, with an addendum provided in
May. The annual cost is $18, plus sales tax.
To order the bulletin or index, send a check made
payable to “Document Sales” to the Wisconsin
Department of Administration, P.O. Box 7840, Madi-
son, WI 53707-7840.
Printed on
IC-057
Recycled Paper

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