ScheduleA-04: ScheduleA-04 (2024)
Wisconsin · Wisconsin DOR · Used for tax years 2024
Wisconsin Schedule A-04 calculates the Wisconsin apportionment percentage for interstate telecommunications companies using property, payroll, and sales factors. It also includes modified sales factor calculations for combined return filers.
Who files this form
Schedule A-04 calculates the Wisconsin apportionment percentage for interstate telecommunications companies. The 2024 form has sections 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
To complete the schedule, have these details available:
- Your name and identifying number.
- Wisconsin and total-company property amounts at the beginning and end of the year, broken down by the property categories on lines 1 through 7, plus rentals paid.
- Wisconsin and total-company wages, salaries, other employee compensation, and fees paid to affiliated corporations for personal services.
- Sales of tangible personal property, including shipping origins and destinations, and other apportionable gross receipts.
- For combined return filers, gross receipts by the categories on lines 31a through 31l and the sales adjustments requested on lines 33, 34, and 37.
How to file
File Schedule A-04 with Wisconsin Form 1NPR, 2, 3, 4, 4T, 5S, or 6. The supplied form does not give a mailing address or e-filing directions.
Complete the property, payroll, and sales factor sections. Separate return filers and pass-through entities add lines 14, 20, and 29 and enter the result on line 30.
Combined return filers complete lines 31 through 40. Transfer line 38, the modified sales factor denominator, to Form 6, Part III, line 1b. Transfer line 40, the modified sales factor numerator, to Form 6, Part III, line 1a.
Common mistakes
- Skipping the instructions: The form specifically says to read the instructions before filling in the schedule. No separate instructions were included in the supplied text.
Questions people ask
What does Schedule A-04 calculate?
It calculates the Wisconsin apportionment percentage for interstate telecommunications companies using property, payroll, and sales factors.
How is average owned property calculated?
For Wisconsin and the total company separately, add the beginning-of-year and end-of-year totals from line 8 and divide by 2. Enter the results on line 9.
How are rentals included in the property factor?
Line 10 asks for rentals paid multiplied by 8. Add that amount to average owned property on line 9 to calculate total property on line 11.
What factor weights does the form show?
The form shows a weight of 3.000 for each factor. Divide the property percentage on line 12, payroll percentage on line 18, and sales percentage on line 27 by their respective weights.
Where do separate return filers and pass-through entities enter their result?
Add the Wisconsin property, payroll, and sales factors from lines 14, 20, and 29. Enter the result on line 30.