Instructions For Form 3 - Wisconsin Partnership Return - 1998
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141998
1998 Wisconsin
Partnership Form 3 Instructions
New for 1998 . . .
Don’t Forget . . .
Partnerships may compute manufacturer’s sales
Use the preprinted label
•
•
tax credit
Fill in your federal employer ID number
•
For taxable years beginning on or after January 1, 1998,
Fill out the form completely
•
partnerships engaged in manufacturing tangible personal
•
Attach a copy of your federal return and any other
property may compute a manufacturer’s sales tax credit
required forms, schedules, or statements
and pass it through to their partners. See page 6.
Attach a copy of any extension you receive
•
•
Sign the return
Temporary recycling surcharge rate reduction
•
For taxable years beginning on or after January 1, 1998,
For More Information . . .
the temporary recycling surcharge rate is reduced from
0.4345% (.004345) to 0.2173% (.002173) of Wisconsin
Visit the Department of Revenue’s Internet website at
•
net business income. In addition, the temporary recycling
surcharge is scheduled to expire for taxable years that
At this site you may obtain additional information about
end on or after April 1, 1999. See page 3.
the Department of Revenue and answers to the most
frequently asked questions. You may also download or
Important . . .
request tax forms and publications.
Single-owner LLCs
•
Subscribe to the Department of Revenue’s
•
A single-owner LLC that is disregarded as a separate en-
publications
tity for federal purposes is disregarded as a separate
The Wisconsin Tax Bulletin is a quarterly newsletter
entity for Wisconsin franchise and income tax purposes.
that provides information about new Wisconsin tax laws,
The owner of the entity that is disregarded is required to
court decisions, and interpretations of law. Subscriptions
include the income and expenses of the disregarded en-
cost $7 per year.
tity in the owner’s income or franchise tax return. The
entity that is disregarded is not required to file a separate
The Topical and Court Case Index gives references to
income or franchise tax return.
Wisconsin statutes, administrative rules, Wisconsin Tax
Bulletin tax releases and private letter rulings, publica-
Wisconsin use tax
•
tions, and court decisions. The index is published in
Partnerships that purchase taxable tangible personal
December, with an addendum provided in May. The an-
property or taxable services for storage, use, or con-
nual cost is $18, plus sales tax.
sumption in Wisconsin without the payment of Wisconsin
sales tax may owe Wisconsin use tax. See page 14.
To order the bulletin or index, send a check made pay-
able to “Document Sales” to the Wisconsin Department
of Administration, P.O. Box 7840, Madison, WI
53707-7840.
IP-130
Printed on
Recycled Paper
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