ScheduleA-03: ScheduleA-03 (2025)
Wisconsin · Wisconsin DOR · Used for tax years 2025
Wisconsin Schedule A-03 calculates the Wisconsin apportionment percentage for interstate motor carriers using gross receipts from carrying persons and property and ton miles of carriage. It also calculates modified sales factor amounts for combined return filers.
Who files this form
The 2025 Wisconsin Schedule A-03 is used to calculate the Wisconsin apportionment percentage for interstate motor carriers. It includes calculations for separate return filers, pass-through entities, and combined return filers.
The form directs you to file it with Wisconsin Form 1NPR, 2, 3, 4, 4T, 5S, or 6.
What you'll need
Have the following information ready to complete the schedule:
- 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 the gross receipts and other sales amounts listed on lines 10a through 10l, plus information about intercompany sales, sales excluded from combined unitary income, and previously eliminated intercompany sales whose deferred gain or loss is recognized on this return.
How to file
File Schedule A-03 with Wisconsin Form 1NPR, 2, 3, 4, 4T, 5S, or 6.
Separate return filers and pass-through entities add lines 4 and 8 and report the Wisconsin percentage on line 9.
Combined return filers complete the additional calculations on lines 10 through 19. Enter the modified sales factor denominator from line 17 on Form 6, Part III, line 1b. Enter the modified sales factor numerator from line 19 on Form 6, Part III, line 1a.
The supplied form text does not give a mailing address or e-filing directions.
Common mistakes
The form reminds you to read the instructions before filling in the schedule. No instructions text was supplied here.
Questions people ask
What does Schedule A-03 calculate?
It calculates the Wisconsin apportionment percentage for interstate motor carriers.
How is the Wisconsin gross receipts factor calculated?
Divide Wisconsin gross receipts on line 1 by total-company gross receipts on line 1, then multiply by 100. Enter that percentage on line 2 and multiply it by the factor weight on line 3 to get line 4.
How is the Wisconsin ton miles factor calculated?
Divide Wisconsin ton miles on line 5 by total-company ton miles on line 5, then multiply by 100. Enter that percentage on line 6 and multiply it by the factor weight on line 7 to get line 8.
Where do combined return filers report the modified sales factors?
Report the line 17 denominator on Form 6, Part III, line 1b, and the line 19 numerator on Form 6, Part III, line 1a.