Form 2 at a glance
What it is: Form 2 is the Wisconsin fiduciary income tax for estates or trusts.
Who signs: I, as fiduciary, declare under penalties of law that I have examined this return and that to the best of my knowledge and belief it is true, correct, and complete.
What to bring and attach to Form 2
Paper clip copies of federal Form 1041 and schedules to this return. Also paper clip copies of Wisconsin Schedules 2K-1, 3K-1, 5K-1, 2M, 2WD, NR, ESBT, and other documents, if required.
Paperclip check or money order.
A filled-in Form 2 example: an estate's final return
How to fill out Form 2, box by box
Estates only or trusts only
ESTATES ONLY: enter the decedent's legal first name, the decedent's legal last name, the decedent's social security number and the estate's federal EIN.
TRUSTS ONLY: enter the legal name and the trust's federal EIN.
Personal representative, county and address
Enter the name of the personal representative, petitioner, or trustee, the county of jurisdiction (name only) and the address of the personal representative, petitioner, or trustee.
Check all that apply
Check all that apply: electing small business trust, qualified subchapter S trust, qualified funeral trust, bankruptcy estate, inter vivos trust, testamentary trust, section 645 election or decedent's estate.
Check if applicable
Check if applicable: initial return, final return, amended return or name change.
If this is a trust return
If this is a trust return, is the trust revocable or irrevocable?
If a trust, is the grantor a resident of Wisconsin? Mark Yes or No.
Form W706 and disregarded entities
Has Form W706 been filed? Mark Yes or No.
Does the estate or trust own any disregarded entities? Mark Yes or No. If yes, include Schedule DE.
Lines 1 to 10, the tax
Print numbers with no commas and no cents.
On line 1, enter the federal taxable income of the fiduciary.
On line 2, enter the additions from Schedule A or NR.
On line 3, add lines 1 and 2.
On line 4, enter the subtractions from Schedule A or NR.
On line 5, enter the Wisconsin taxable income of the fiduciary: subtract line 4 from line 3.
On line 6c, enter the gross tax: add lines 6a and 6b.
On line 10, subtract line 9 from line 6c. If line 9 is larger than line 6c, enter zero (0).
Lines 11 to 25, amount overpaid and amount due
On line 11b, enter the sales and use tax due on Internet, mail order, or other out-of-state purchases. If you certify that no sales or use tax is due, check here.
On line 11d, add lines 11a, 11b and 11c.
On line 14, enter the farmland preservation credit: a, Schedule FC, line 17.
On line 17, add lines 12 through 16.
On line 19, subtract line 18 from line 17.
If line 19 is greater than line 11d, subtract line 11d from line 19 on line 20. This is the amount overpaid.
If line 19 is less than line 11d, subtract line 19 from line 11d on line 23. This is the amount underpaid.
On line 24, enter the underpayment interest. Fill in exception code, see Schedule U.
On line 25, add lines 23 and 24. This is the amount due.
Your signature, date and daytime phone
Sign on the Your signature line, then enter the Date and Daytime phone.
More rules for Form 2
Use black ink.
Do not staple.
Do you want to allow another person to discuss this return with the department (see page 8)? If Yes, complete the following.
Schedule A: resident estates and trusts only. Part-year and nonresident estates and trusts must include Schedule NR.
Schedule B, nature of adjustment: include a schedule to fully explain.
Schedule B, line 1, total from included schedule: enter the COL. 1 (distributable) total on Schedule 2K-1 and the COL. 2 (nondistributable) total on Schedule A. For COL. 2, if a positive number, enter on line 1. If a negative number, enter on line 7 as a positive number.
Common questions about Form 2
What is form 2 used for?
Form 2 is the Wisconsin fiduciary income tax for estates or trusts. For calendar year 2025 or tax year beginning and ending.
Where do I file it?
Mail your return to the Wisconsin Department of Revenue. If tax due, mail to PO Box 8918, Madison WI 53708-8918. If refund or no tax due, mail to PO Box 8965, Madison WI 53708-8965.
Sources
[1] 2025 Form 2, Wisconsin Department of Revenue (the Official source link on this page).