ScheduleA-06: ScheduleA-06 (2025)
Wisconsin · Wisconsin DOR · Used for tax years 2025
Wisconsin Schedule A-06 calculates the Wisconsin receipts factor for interstate brokers-dealers, investment advisors, investment companies, and underwriters. It reports Wisconsin and total company receipts, with adjustments for combined return filers.
Who files this form
The 2025 Schedule A-06 is for calculating the Wisconsin receipts factor for interstate brokers-dealers, investment advisors, investment companies, and underwriters.
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
To complete the schedule, have your name, identifying number, and the Wisconsin and Total Company amounts for:
- Gross brokerage commissions, margin interest earned, and account maintenance fees.
- Gross receipts from sales of trading assets, net of commissions.
- Gross receipts from investment contracts and underwriting services.
- Other gross receipts or net gains. Attach a schedule for these amounts on line 7.
You will also need any gross receipts apportioned to a state where the taxpayer would not be taxable under P.L. 86-272 for line 8.
Combined return filers also need the intercompany transaction, combined unitary income, and deferred-income receipt amounts requested on lines 11, 12, and 15.
How to file
File Schedule A-06 with Wisconsin Form 1NPR, 2, 3, 4, 4T, 5S, or 6.
For separate return filers and pass-through entities, line 10 directs you to divide the Wisconsin amount on line 9 by the Total Company amount on line 9, then multiply by 100.
For combined return filers, complete lines 11 through 16. Transfer the Wisconsin amount on line 16 to Form 6, Part III, line 1a, and the Total Company amount to Form 6, Part III, line 1b.
The supplied form does not give a mailing address or e-file directions.
Common mistakes
- Do not skip the form's reminder to read the instructions before filling in the schedule. Instructions were not included in the supplied text.
- Do not omit the attached schedule requested for other gross receipts or net gains reported on line 7.
Questions people ask
What amounts go on line 9?
For the Wisconsin column, add lines 1 through 8. For the Total Company column, add lines 1 through 7.
What sourcing choices are shown for trading assets?
Line 4 provides two choices: commercial domicile or customer billing address.
How do separate return filers calculate the receipts factor?
On line 10, divide the Wisconsin amount on line 9 by the Total Company amount on line 9, then multiply by 100. This section also applies to pass-through entities.
How do combined return filers calculate line 16?
Add lines 11 and 12 for each column and enter the totals on line 13. Subtract line 13 from line 9 to get line 14. Then add lines 14 and 15 to get line 16. Line 15 covers previously excluded intercompany sales or receipts if the deferred income is included in combined unitary income on this return.