ScheduleA-02: ScheduleA-02 (2025)
Wisconsin · Wisconsin DOR · Used for tax years 2025
Wisconsin Schedule A-02 reports Wisconsin and total company receipts for interstate financial institutions. It calculates the Wisconsin apportionment percentage for separate return filers and pass-through entities and adjusted receipts for combined return filers.
Who files this form
Schedule A-02 is for interstate financial institutions calculating their Wisconsin apportionment percentage for tax year 2025. The form has separate steps for separate return filers and pass-through entities, and for combined return filers.
What you'll need
The form calls for:
- Your name and identifying number.
- Wisconsin and Total Company amounts for the listed categories of interest, fees, net gains, receipts, royalties, and sales.
- An attached schedule for sales of tangible personal property reported on line 29.
- For combined return filers, amounts for the intercompany transactions and other adjustments described on lines 33 through 37.
How to file
File Schedule A-02 with Wisconsin Form 1NPR, 2, 3, 4, 4T, 5S, or 6.
Combined return filers must enter the Wisconsin amount from line 38 on Form 6, Part III, line 1a, and the Total Company amount on Form 6, Part III, line 1b.
The supplied form does not give a mailing address or e-filing directions.
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 overlook the reminder on line 29 to attach a schedule for sales of tangible personal property.
Questions people ask
How do I total the receipts on the schedule?
On line 31, add lines 1 through 30 for each column.
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. The result is the Wisconsin apportionment percentage.
What adjustments do combined return filers make?
On lines 33 and 34, enter sales or receipts already included above that are intercompany transactions between combined group members or are not included in computing combined unitary income. Add those amounts on line 35, then subtract line 35 from line 31 on line 36, for both columns.
When are previously excluded intercompany receipts added back?
Line 37 calls for intercompany sales or receipts previously excluded from the receipts factor because income was deferred, if that deferred income is included in combined unitary income on this return. Add lines 36 and 37 for each column on line 38.