ScheduleA-01: ScheduleA-01 (2025)
Wisconsin · Wisconsin DOR · Used for tax years 2025
Wisconsin Schedule A-01 reports single sales factor apportionment data for nonspecialized industries. It lists Wisconsin and total company sales and gross receipts to calculate the Wisconsin apportionment percentage for separate return filers and pass-through entities, or adjuste
Who files this form
The 2025 Wisconsin Schedule A-01 reports single sales factor apportionment data for nonspecialized industries. It is filed with Wisconsin Form 1NPR, 2, 3, 4, 4T, 5S, or 6.
The schedule has separate calculation steps for separate return filers and pass-through entities, and for combined return filers.
What you'll need
Have the information requested on the schedule ready:
- Your name and identifying number.
- Sales of tangible personal property, including shipment origins and destinations, specified federal government sales, and double throwback sales.
- Wisconsin and total company gross receipts from computer software and services.
- 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.
Combined return filers must enter the Schedule A-01 line 17 Wisconsin amount on Form 6, Part III, line 1a, and the Total Company amount on Form 6, Part III, line 1b.
The schedule does not provide a mailing address or e-file directions.
Common mistakes
Follow the reminders printed on the schedule:
- Read the instructions before filling it in.
- Round amounts to the nearest dollar.
- File the schedule with one of the listed Wisconsin forms, rather than by itself.
Questions people ask
How do separate return filers and pass-through entities calculate the Wisconsin apportionment percentage?
Divide line 10 in the Wisconsin column by line 10 in the Total Company column, then multiply by 100. Enter the percentage on line 11.
Which computer software receipts go on line 5?
Enter gross receipts from the use of computer software if the purchaser or licensee used the software in Wisconsin. Total gross receipts from the use of computer software go on line 6.
Which service receipts go on line 7?
Enter gross receipts from services provided to a purchaser who received the benefit of the service in Wisconsin. Total gross receipts from services go on line 8.
How are the line 10 totals calculated?
For the Wisconsin column, add lines 4, 5, 7, and 9e. For the Total Company column, add lines 4, 6, 8, and 9e.