ScheduleA-02: ScheduleA-02 (2024)
Wisconsin · Wisconsin DOR · Used for tax years 2024
Wisconsin Schedule A-02 reports Wisconsin and total company receipts used to determine the Wisconsin apportionment percentage for interstate financial institutions. It includes separate calculations for separate return filers and pass-through entities, and adjustments for combine
Who files this form
The 2024 Wisconsin Schedule A-02 is for interstate financial institutions to calculate their Wisconsin apportionment percentage. The form provides separate steps for separate return filers, pass-through entities, and combined return filers.
File it with Wisconsin Form 1NPR, 2, 3, 4, 4T, 5S, or 6, as applicable.
What you'll need
To complete the schedule, have these details available:
- Your name and identifying number.
- Wisconsin and Total Company amounts for the listed income and receipt categories, including loan interest and fees, net gains, credit card receipts, service receipts, property receipts, software receipts, and royalties.
- A schedule to attach for sales of tangible personal property reported on line 29.
- For combined return filers, the intercompany transactions, receipts outside combined unitary income, and previously excluded receipts requested on lines 33, 34, and 37.
How to file
File Schedule A-02 with Wisconsin Form 1NPR, 2, 3, 4, 4T, 5S, or 6, as applicable. The supplied form does not give a mailing address or e-file directions.
Add lines 1 through 30 for each column and enter the totals on line 31. Separate return filers and pass-through entities calculate their percentage on line 32. Combined return filers complete lines 33 through 38 and transfer the line 38 amounts to Form 6, Part III, lines 1a and 1b.
Common mistakes
- Do not skip the form's reminder to read the instructions before filling in the schedule. Instructions were not included in the supplied text.
- Do not leave out the attachment requested for sales of tangible personal property on line 29.
Questions people ask
What does Schedule A-02 calculate?
It calculates the Wisconsin apportionment percentage for interstate financial institutions.
How do separate return filers and pass-through entities calculate the percentage?
On line 32, divide the Wisconsin amount on line 31 by the Total Company amount on line 31, then multiply by 100.
What adjustments do combined return filers make?
Lines 33 through 36 remove intercompany transactions between combined group members and receipts not included in computing combined unitary income. Line 37 adds back previously excluded intercompany sales or receipts when the related deferred income is included in combined unitary income on this return.
Where do combined return filers report the final amounts?
Enter the Wisconsin amount from line 38 on Form 6, Part III, line 1a. Enter the Total Company amount from line 38 on Form 6, Part III, line 1b.