Instructions For Combined Wisconsin Individual Income Tax Return For Nonresident Members Of Professional Athletic Teams Form 1cna 1998 (Page 3 of 7) in pdf

Page 2

•

The team may receive an extension of time to file

•

Adjustments made to a team member’s federal tax

Form 1CNA by attaching a statement to Form 1CNA

return by the Internal Revenue Service that affect

which includes the following information: the federal

the Wisconsin net tax payable must be reported

extension provision being used (such as the auto-

within 90 days after they become final.

matic 4-month extension) and the name, address,

and signature of each team member covered by the

•

Changes made on a team member’s amended

extension.

return filed with the Internal Revenue Service that

affect the Wisconsin net tax payable must be

•

Extensions to file allowed by the Internal Revenue

reported on an amended Wisconsin return within 90

Service to individual team members will also give

days after filing the amended federal return.

Wisconsin extensions to those particular team

members , provided a copy of the federal extension

Either the team or the team member must report this

is attached to Form 1CNA. Other team members

information as follows:

who don’t have an extension may be subject to late

filing fees and delinquent interest if Form 1CNA is

•

The team must file an amended Form 1CNA to

filed after April 15, 1999. A separate $30 late filing

report federal adjustments or amendments to a

fee may be imposed on each team member who

team member’s federal return that affect the amount

doesn’t have an extension.

of the team member’s compensation or tax reported

on the team’s original Form 1CNA.

Where to File

To amend Form 1CNA, file another Form 1CNA

Mail Form 1CNA to the Wisconsin Department of Reve-

clearly marked “AMENDED RETURN” at the top of

nue, P.O. Box 8912, Madison, WI 53708-8912.

the form. Attach to the amended return a copy of

the final federal audit reports if the amended return

Estimated Tax Payments

is being filed as a result of a federal audit. Other-

If a team member will owe tax of $200 or more on his or

wise, attach an explanation of the changes made

her 1999 Wisconsin income, after subtracting Wisconsin

and the reasons for the changes. Send the

tax withheld, estimated tax payments must be made to

amended return to the Wisconsin Department of

avoid an interest charge. The team may make esti-

Revenue, P.O. Box 8991, Madison, WI 53708-8991.

mated tax payments on behalf of any or all of the team

Don’t attach it to the return for the current year.

members who will participate in the combined return.

The team must use the Forms CN-ES, Wisconsin

•

The team member must file an amended Form

Composite Estimated Tax Vouchers, included in this

1NPR to report federal adjustments or amendments

booklet. Attach a schedule to Form CN-ES showing the

to the member’s federal return that affect Wisconsin

name, address, social security number, and estimated

items of income or loss other than compensation

tax payment to be credited to each member’s account.

reported on Form 1CNA.

Send all estimated tax payments for team members

To amend Form 1NPR, file a Form 1NPR clearly

who will be participating in a combined return to the

marked “AMENDED RETURN” at the top of the

Wisconsin Department of Revenue, P.O. Box 8912,

form. Include any compensation previously reported

Madison, WI 53708-8912.

on Form 1CNA. Attach to the amended return a

copy of the final federal audit report if the amended

Note: Do not combine payments for residents and

return is being filed as a result of a federal audit.

nonresidents. Use Form CN-ES only for nonresident

Otherwise, attach an explanation of the changes

team members who will file on Form 1CNA. Full-year

made and the reasons for the changes. If claiming

residents, part-year residents, and nonresidents who file

credit for taxes previously paid on your behalf on

on Form 1NPR must make their estimated tax payments

Form 1CNA, include a statement indicating the

individually using Form 1-ES.

team’s name and federal employer identification

number and amount of tax paid. Send the amended

Internal Revenue Service Adjustments

return to the Wisconsin Department of Revenue

and Amended Returns

using the address specified in the Form 1NPR

Wisconsin law requires the following information to be

instructions.

provided to the Department of Revenue:

Instructions For Combined Wisconsin Individual Income Tax Return For Nonresident Members Of Professional Athletic Teams Form 1cna 1998 Page 3

Related Articles

Related forms

Related Categories