ScheduleA-03: ScheduleA-03 (2024)
Wisconsin · Wisconsin DOR · Used for tax years 2024
Wisconsin Schedule A-03 calculates the 2024 Wisconsin apportionment percentage for interstate motor carriers using gross receipts from carrying persons and property and ton miles of carriage. It also calculates the modified sales factor numerator and denominator for combined retu
Who files this form
Schedule A-03 is for interstate motor carriers to calculate their Wisconsin apportionment percentage for 2024. The form includes entries for separate return filers, pass-through entities, and combined return filers.
File it with Wisconsin Form 1NPR, 2, 3, 4, 4T, 5S, or 6.
What you'll need
The schedule calls for the following information:
- Your name and identifying number.
- Wisconsin and total company gross receipts from carrying persons and property.
- Wisconsin and total company ton miles of carriage.
Combined return filers also need total company sales information for the categories on lines 10a through 10l. These include inventory sales, services, rents, commissions, certain interest, partnership and LLC receipts, management fees, royalties, and franchise fees.
Combined return filers also need amounts for intercompany sales, sales not included in combined unitary income, and previously eliminated intercompany sales whose deferred gain or loss is recognized on this return.
How to file
File the 2024 Schedule A-03 with Wisconsin Form 1NPR, 2, 3, 4, 4T, 5S, or 6.
For combined return filers, transfer the modified sales factor denominator from line 17 to Form 6, Part III, line 1b. Transfer the modified sales factor numerator from line 19 to Form 6, Part III, line 1a.
The supplied form text does not provide a mailing address or e-file directions.
Common mistakes
Do not skip the instructions before completing the schedule. The form specifically says to read them before filling it in. Instructions were not included in the supplied text.
Questions people ask
What does Schedule A-03 calculate?
It calculates the Wisconsin apportionment percentage for interstate motor carriers.
Which two factors does the schedule use?
It uses a Wisconsin gross receipts factor and a Wisconsin ton miles factor. For each, the schedule directs you to divide the Wisconsin amount by the total company amount, multiply by 100, and then apply the factor weight.
Where do separate return filers and pass-through entities report the Wisconsin percentage?
On line 9. Add the Wisconsin gross receipts factor on line 4 and the Wisconsin ton miles factor on line 8.
What additional calculations do combined return filers make?
They complete the total company sales calculation and adjustments on lines 10 through 17 to find the modified sales factor denominator. They then add lines 4 and 8 on line 18 and multiply line 17 by line 18 to find the modified sales factor numerator on line 19.