ScheduleA-04: ScheduleA-04 (2025)
Wisconsin · Wisconsin DOR · Used for tax years 2025
Wisconsin Schedule A-04 calculates the Wisconsin apportionment percentage for interstate telecommunications companies using property, payroll, and sales factors. It also includes calculations for combined return filers to report modified sales factor amounts on Form 6.
Who files this form
Schedule A-04 is for interstate telecommunications companies to calculate their Wisconsin apportionment percentage for tax year 2025.
The schedule has separate sections for separate return filers and pass-through entities, and for combined return filers. File it with Wisconsin Form 1NPR, 2, 3, 4, 4T, 5S, or 6.
What you'll need
Have the information needed to complete these fields:
- Name and identifying number.
- Property: Beginning- and end-of-year amounts for land, buildings, furniture and fixtures, transportation equipment, machinery and other equipment, inventories, and other property, for both Wisconsin and the total company. You also need rentals paid.
- Payroll: Wisconsin and total company wages, salaries, other employee compensation, and fees paid to affiliated corporations for personal services.
- Sales: Wisconsin and total company sales of tangible personal property and other apportionable gross receipts. The Wisconsin sales entries distinguish shipping origins, destinations, certain federal government sales, and double throwback sales.
- Combined return information, if applicable: Gross receipts by the categories on lines 31a through 31l, 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 Schedule A-04 with Wisconsin Form 1NPR, 2, 3, 4, 4T, 5S, or 6.
- Complete the property, payroll, and sales factor calculations.
- 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. Enter the modified sales factor denominator from line 38 on Form 6, Part III, line 1b. Enter the modified sales factor numerator from line 40 on Form 6, Part III, line 1a.
The supplied form text does not provide a mailing address or e-filing directions.
Common mistakes
- Skipping the instructions: The form specifically says to read the instructions before filling in the schedule.
Questions people ask
How do I calculate average owned property?
For Wisconsin and the total company separately, add the beginning- and end-of-year totals from line 8 and divide each sum by 2. Enter the results on line 9.
How are rentals included in the property factor?
Multiply rentals paid by 8 and enter the amounts on line 10. Add lines 9 and 10 to get total property on line 11.
What factor weights does the schedule use?
The form prints a weight of 3.000 for each factor: property on line 13, payroll on line 19, and sales on line 28. Divide each factor's Wisconsin percentage by that weight.
How do combined return filers calculate the modified sales factor numerator?
Add lines 14, 20, and 29 on line 39. Multiply the modified sales factor denominator on line 38 by the percentage on line 39, and enter the result on line 40. Transfer that amount to Form 6, Part III, line 1a.