ScheduleA-05: ScheduleA-05 (2024)
Wisconsin · Wisconsin DOR · Used for tax years 2024
Wisconsin Schedule A-05 calculates the Wisconsin premiums factor for insurance companies. It reports Wisconsin and total company premiums for property and risks other than life insurance, with adjustments for combined return filers.
Who files this form
The 2024 Wisconsin Schedule A-05 calculates the Wisconsin premiums factor for insurance companies. It includes 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 following information ready to complete the schedule:
- Your name and identifying number.
- Wisconsin and total-company amounts for direct premiums written for insurance on property and risks, other than life insurance.
- Wisconsin and total-company amounts for assumed premiums from domestic insurance companies written for reinsurance on property and risks, other than life insurance.
Combined return filers also need amounts for intercompany transactions between combined group members, premiums not included in combined unitary income, and previously excluded intercompany sales whose deferred income is included in combined unitary income on this return.
How to file
File Schedule A-05 with Wisconsin Form 1NPR, 2, 3, 4, 4T, 5S, or 6.
- Enter your name and identifying number.
- Enter the premium amounts on lines 1 and 2 in both the Wisconsin and Total Company columns. Add them on line 3.
- If you are a separate return filer or pass-through entity, divide Wisconsin line 3 by Total Company line 3 and multiply by 100. Enter the percentage on line 4.
- If you are a combined return filer, complete lines 5 through 10. Transfer the Wisconsin line 10 amount to Form 6, Part III, line 1a, and the Total Company line 10 amount to Form 6, Part III, line 1b.
Common mistakes
Do not skip the instructions: the form specifically says to read them before filling in the schedule.
Questions people ask
Do lines 1 and 2 include life insurance premiums?
No. Both lines specify insurance on property and risks other than life insurance.
How do separate return filers calculate the percentage?
Divide the Wisconsin column amount on line 3 by the Total Company column amount on line 3, then multiply by 100. Enter the result on line 4. This section also applies to pass-through entities.
What goes on line 9 for combined return filers?
Enter intercompany sales previously excluded from the sales factor because income was deferred, if that deferred income is included in combined unitary income on this return.
Where do combined return filers report the final amounts?
Enter the Wisconsin line 10 amount on Form 6, Part III, line 1a. Enter the Total Company line 10 amount on Form 6, Part III, line 1b.