Form6CL: Form6CL (2025)
Wisconsin · Wisconsin DOR · Used for tax years 2025
Wisconsin Form 6CL calculates capital loss adjustments for a combined group member. It tracks sharable and non-sharable capital loss carryovers and determines amounts to report on Form 6 and Form N.
Who files this form
Form 6CL is for a combined group member calculating Wisconsin capital loss adjustments. It covers net capital loss adjustments, non-sharable and sharable capital loss carryovers, and carryovers used in computing Form 6, Part I, line 30.
The form does not state a complete rule for who must file it.
What you'll need
Have these details and records available:
- The combined group member’s name and federal employer ID number.
- Form 6, including Part I, line 30, combined total column, and the member’s Wisconsin percentage from Part III, line 1d.
- The member’s current-year capital gains or losses from separate entity items, before applying carryovers.
- Capital loss carryover records showing the year incurred, net capital loss, and amounts used in prior years, separated into sharable and non-sharable losses.
- For Part IV, the group members’ sharable carryovers available at the beginning of the year and the total used to offset capital gains in computing Form 6, Part I, line 30.
Part IV, line 2 requires an attached computation of all combined group members’ sharable capital loss carryovers available at the beginning of the year.
Common mistakes
- Do not enter an amount on Part I, line 1 if the group’s net capital gain was $0 and the capital loss limitation applied. Go to line 2 instead.
- Do not enter a loss on Part I, line 3. Go to line 4 and enter the loss as a positive number.
- Enter the amounts on Part I, lines 2, 4, 5, and 6 as positive numbers.
- Do not enter less than zero on Part I, lines 8 or 9a.
- Complete Part I, lines 9a through 9e only if there is an amount on line 1.
- List the oldest loss year first in Parts II and III. When allocating used carryovers under Part IV, line 5, use the oldest losses first.
- Do not include capital losses incurred before January 1, 2009, in Parts III or IV.
Questions people ask
Where do unused capital loss carryovers go in Part I?
Enter the total unused non-sharable carryovers from Part II, column (d), on line 5. Enter the total unused sharable carryovers from Part III, column (f), on line 6. Enter both as positive numbers and add them on line 7.
Where do I report the net capital gain calculated on Part I, line 8?
Include it in the member’s nonapportionable or separately apportioned income on the applicable line or lines of Form N.
Where does the additional allowable capital loss go?
Multiply Part I, line 9c by line 9d. Enter the result on line 9e and on Form 6, Part III, line 5.
Can Parts III and IV include losses incurred before January 1, 2009?
No. The form states that Parts III and IV do not apply to capital losses incurred before that date.