Form6I: Form6I (2025)
Wisconsin · Wisconsin DOR · Used for tax years 2025
Wisconsin Form 6I calculates insurance company adjustments and tax amounts for Form 6. It covers additions specific to insurance companies, nontaxable income from life insurance operations, net business loss adjustments, and the insurance company’s tax computation.
Who files this form
Form 6I is for insurance companies reporting Wisconsin adjustments and tax calculations on Form 6. It covers insurance-specific additions, nontaxable income from life insurance operations, net business loss adjustments, and tax computation.
The supplied form does not state detailed filing requirements.
What you'll need
Have the following information available, as applicable to the parts you complete:
- Corporation and designated agent names and federal employer identification numbers (FEINs).
- Form 6, especially Parts I, II, and III, for the amounts referenced on Form 6I.
- Schedule 6Y for the dividends received deduction.
- Form N for dividends reported there and Wisconsin income from lottery prizes.
- Records of loss carryforwards deducted in calculating federal taxable income, dividend income, and the additional federal deduction for insurers required to discount unpaid losses.
- Net gain from life insurance and other operations, and gross premiums as defined in section 76.62, Wisconsin Statutes.
Some calculations refer to instructions that were not included in the supplied text.
How to file
The supplied form is marked “Sample Form” and “File Electronically.” It does not provide a mailing address or electronic filing steps.
Transfer the completed amounts to Form 6 as directed:
- Form 6I, line 4 to Form 6, Part II, line 2i.
- Form 6I, line 13 to Form 6, Part II, line 4o.
- Enter or include Form 6I, line 24 on Form 6, Part III, line 6.
- Form 6I, line 30 to Form 6, Part III, line 9.
Common mistakes
Watch the form’s reminders about positive and negative numbers:
- Line 17: Enter the net capital loss adjustment as a positive amount.
- Lines 19 and 22: Enter the specified dividends received deductions as negative numbers.
- Line 24: Enter the amount selected under that line’s comparison rule as a positive number.
Questions people ask
What additions are reported in Part I?
Part I lists loss carryforwards deducted in calculating federal taxable income, dividend income not included on Form 6, Part I, line 4, and the additional federal deduction for insurers required to discount unpaid losses. Add lines 1 through 3 and report the total on line 4.
Where is nontaxable income from life insurance operations calculated?
Part II calculates this amount. Line 13 directs you to subtract line 12 from line 9 and enter the result on Form 6, Part II, line 4o.
What happens if line 18 is positive or negative?
If line 18 is positive, the form says there is no net business loss adjustment. If it is negative, complete lines 19 through 24.
How does Part IV determine the tax amount?
Line 26 is line 25 multiplied by 7.9%. Line 29 adds 2% of the gross premiums on line 27a to 7.9% of the Wisconsin lottery prize income on line 28a. Enter the lesser of line 26 or line 29 on line 30 and on Form 6, Part III, line 9.