How does a nonresident file an exemption affidavit?
To file the affidavit, the nonresident partner, member, shareholder, or beneficiary must use Wisconsin Form PW-2, Wisconsin Nonresident Partner, Member, Shareholder, or Beneficiary Withholding Exemption Affidavit. For each taxable year of the nonresident, a separate Form PW-2 is required for each pass-through entity for which the nonresident wishes to claim the withholding exemption. Form PW-2 must be completed and filed with the Department on or before the filing deadline to be valid.
