FormN: FormN (2025)
Wisconsin · Wisconsin DOR · Used for tax years 2025
Wisconsin Form N reports nonapportionable, separately accounted, and separately apportioned income and calculates the Wisconsin amount. It is filed with Wisconsin Form 3, 4, 4T, 5S, or 6 and includes a section for combined group filers to calculate Wisconsin's share of apportiona
Who files this form
Wisconsin Form N reports nonapportionable, separately accounted, and separately apportioned income. File it with Wisconsin Form 3, 4, 4T, 5S, or 6.
Part II, which reports the Wisconsin share of apportionable income excluded from unitary combination, is for combined group filers only. Lines 7a and 7b are also only for combined group members.
What you'll need
Have the information needed for the applicable lines:
- Your name and federal employer identification number.
- Wisconsin and total-company amounts for rents and royalties from nonbusiness real and tangible property, related expenses, and profits or losses from disposing of that property.
- Income from selling, or purchasing and later selling or redeeming, lottery prizes whose winning tickets were originally bought in Wisconsin.
- Form C, line 16, columns 1 and 3, for income from businesses using separate accounting.
- For combined group members, income excluded 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 provided form does not give a mailing address or electronic filing directions.
Read the instructions before filling in the form, and round amounts to the nearest dollar.
Common mistakes
- Skipping the instructions: The form says to read the instructions before filling it in. No instructions were included in the provided text.
- Not rounding amounts: The form directs you to round amounts to the nearest dollar.
- Using combined-group-only fields when they do not apply: Lines 7a and 7b are for combined group members only, and Part II is for combined group filers only.
Questions people ask
What do columns (a) and (b) represent?
Column (a) is for Wisconsin amounts. Column (b) is for total-company amounts.
Where does income from businesses using separate accounting go?
Enter it on line 6 using Form C, line 16, columns 1 and 3.
Where do the Part I totals go?
Enter the column (b) total on line 8 and include it on Form 4, line 6, or Form 6, Part II, line 6. Enter the column (a) total on line 9, then carry it to line 12.
How is the Wisconsin amount calculated in Part III?
Line 12 takes the amount from line 9, column (a). Line 13 adds lines 10c and 11c. Line 14 adds lines 12 and 13.