FormN: Wisconsin Nonapportionable, Separately Accounted, and Separately Apportioned Income (2024)
Wisconsin · Wisconsin DOR · Used for tax years 2024
Wisconsin Form N reports nonapportionable, separately accounted, and separately apportioned income and calculates the Wisconsin amount. It also calculates the Wisconsin share of apportionable income excluded from unitary combination for combined group filers. It is filed with Wis
Who files this form
Form N reports Wisconsin nonapportionable, separately accounted, and separately apportioned income. The form says to file it with Wisconsin Form 3, 4, 4T, 5S, or 6.
Part I includes nonbusiness property income, certain lottery-prize income, and income from businesses using separate accounting. Part I, lines 7a and 7b, and Part II apply only to combined group members or filers.
What you'll need
Have the following information available, as applicable:
- Your name and federal employer identification number.
- Wisconsin and total-company amounts for rents, royalties, related expenses, and profits or losses from disposing of nonbusiness real and tangible property.
- Income from the lottery-prize transactions described on line 5.
- Form C, line 16, columns 1 and 3, for income from businesses using separate accounting.
- For combined group filers, income excluded from unitary combination under water's edge rules or attributable to a separate unitary business, plus the applicable Wisconsin apportionment percentages.
How to file
File Form N with Wisconsin Form 3, 4, 4T, 5S, or 6. The supplied form does not give a mailing address or electronic filing directions.
Transfer the totals as directed:
- Include line 8 on Form 4, line 6, or Form 6, Part II, line 6.
- Carry line 9 to Form N, line 12.
- Add lines 10c and 11c on line 13, then add lines 12 and 13 on line 14.
- Include line 14 on Form 4, line 10; Form 5S, Schedule S, line 4; or Form 6, line 4, and Form 6, Part III, line 4 if filing as a member of a combined group.
Common mistakes
- Do not skip the form's reminder to read the instructions before filling it in. No instructions were included in the supplied text.
- Round amounts to the nearest dollar.
- Pay attention to the combined-group-only labels on Part I, lines 7a and 7b, and Part II.
- File Form N with one of the Wisconsin returns listed on the form.
Questions people ask
What do the two columns in Part I represent?
Column (a) is for Wisconsin amounts. Column (b) is for total-company amounts.
What lottery-prize income belongs on line 5?
Line 5 covers income from the sale of, or purchase and subsequent sale or redemption of, lottery prizes if the winning tickets were originally bought in Wisconsin.
Where do I enter income from a business using separate accounting?
Enter it on line 6 using Form C, line 16, columns 1 and 3.
What is Part II for?
Part II is for combined group filers only. It calculates the Wisconsin share of apportionable income excluded from unitary combination under water's edge rules or attributable to a separate unitary business. Multiply each net income amount by its applicable Wisconsin apportionment percentage.