ScheduleA-05: ScheduleA-05 (2025)
Wisconsin · Wisconsin DOR · Used for tax years 2025
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
Schedule A-05 is used to calculate the Wisconsin premiums factor for insurance companies. The 2025 form includes separate steps 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:
- 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 the premium amounts included above that are intercompany transactions between group members or are not included in combined unitary income. They also need intercompany sales previously excluded from the sales factor because income was deferred, if that 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 the premium amounts on lines 1 and 2 in both the Wisconsin and Total Company columns. Add them on line 3.
- Separate return filers and pass-through entities: On line 4, divide Wisconsin line 3 by Total Company line 3, then multiply by 100.
- Combined return filers: Complete lines 5 through 10. Transfer the Wisconsin amount from line 10 to Form 6, Part III, line 1a, and the Total Company 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 premiums for property and risks other than life insurance.
How do separate return filers and pass-through entities calculate the premiums factor?
Divide the Wisconsin amount on line 3 by the Total Company amount on line 3, then multiply by 100. Enter the percentage on line 4.
What adjustments do combined return filers make on lines 5 through 8?
Enter premiums included above that are intercompany transactions between combined group members on line 5. Enter premiums included above that are not included in combined unitary income on line 6. Add lines 5 and 6 on line 7, then subtract line 7 from line 3 in each column on line 8.
When are previously excluded intercompany sales entered on line 9?
Enter intercompany sales previously excluded from the sales factor due to deferred income if that deferred income is included in combined unitary income on this return.