ScheduleA-01: ScheduleA-01 (2024)
Wisconsin · Wisconsin DOR · Used for tax years 2024
Wisconsin Schedule A-01 reports single sales factor apportionment data for nonspecialized industries. It compares Wisconsin sales and other apportionable gross receipts with total company amounts to calculate a Wisconsin apportionment percentage or report adjusted sales amounts f
Who files this form
The 2024 Wisconsin Schedule A-01 reports single sales factor apportionment data for nonspecialized industries. The form says to file it with Wisconsin Form 1NPR, 2, 3, 4, 4T, 5S, or 6.
It includes separate calculations for separate return filers and pass-through entities, and for combined return filers.
What you'll need
The form calls for the following information, rather than naming specific supporting documents:
- Your name and identifying number.
- Sales of tangible personal property, including shipping origins and destinations, federal government sales, and double throwback sales.
- Gross receipts from computer software and services, including the Wisconsin amounts and total company amounts.
- Other apportionable gross receipts, including real property transactions, intangible property sales, royalties, and licensing.
- For combined return filers, intercompany sales, sales not included in combined unitary income, and previously excluded intercompany sales whose deferred income is included on this return.
How to file
File Schedule A-01 with Wisconsin Form 1NPR, 2, 3, 4, 4T, 5S, or 6. The supplied form does not give a mailing address or e-filing directions.
For combined return filers, enter the Wisconsin amount from line 17 on Form 6, Part III, line 1a. Enter the Total Company amount from line 17 on Form 6, Part III, line 1b.
Common mistakes
- Do not skip reading the instructions before filling in the schedule. The form specifically reminds you to read them.
- Do not leave dollar amounts unrounded. The form says to round amounts to the nearest dollar.
Questions people ask
How do separate return filers and pass-through entities calculate the Wisconsin apportionment percentage?
Divide the Wisconsin column amount on line 10 by the Total Company column amount on line 10, then multiply by 100. Enter the result on line 11.
Which amounts go into line 10?
For the Wisconsin column, add lines 4, 5, 7, and 9e. For the Total Company column, add lines 4, 6, 8, and 9e.
Where do computer software receipts go?
Line 5 is for gross receipts from the use of computer software when the purchaser or licensee used it in Wisconsin. Line 6 is for total gross receipts from the use of computer software.
Where do service receipts go?
Line 7 is for gross receipts from services when the purchaser received the benefit of the service in Wisconsin. Line 8 is for total gross receipts from services.