Form6CS: Form6CS (2025)
Wisconsin · Wisconsin DOR · Used for tax years 2025
Wisconsin Form 6CS calculates research credits that may be shared on a combined return. It reports members’ sharable research credits, tax liability eligible for shared credits, and the shared credit amounts to enter on Form 6.
What you'll need
To complete Form 6CS, have these details ready:
- Corporation name and federal employer identification number (FEIN).
- Designated agent’s name and federal employer ID number.
- Each member’s sharable research credits and share of combined unitary income.
- Each member’s gross tax from Form 6, Part III, line 9.
- Each member’s own credits used from Form 6, Part V, line 3e.
How to file
The supplied 2025 Form 6CS is marked “Sample Form” and “File Electronically.” It does not provide an electronic filing destination or a mailing address.
Enter the result from Form 6CS, line 4, on Form 6, Part V, line 5.
Questions people ask
What does Form 6CS calculate?
The 2025 Wisconsin Form 6CS calculates the research credits that may be applied to the combined return as shared credits.
Where do I enter a member’s sharable research credits?
Enter them on line 1.
How do I calculate line 2f?
First, subtract the member’s own credits used on line 2d from the member’s gross tax on line 2c. Enter that result on line 2e. Then enter the lesser of line 2b or line 2e on line 2f.
Where does the final shared credit amount go?
Multiply line 1 by the percentage on line 3. Enter the result on Form 6CS, line 4, and on Form 6, Part V, line 5.