ScheduleA-07: ScheduleA-07 (2025)
Wisconsin · Wisconsin DOR · Used for tax years 2025
Wisconsin Schedule A-07 calculates the Wisconsin apportionment percentage for interstate air carriers using aircraft arrivals and departures, revenue tons, and originating revenue. It also calculates the modified sales factor numerator and denominator for combined return filers.
Who files this form
Schedule A-07 is for calculating the Wisconsin apportionment percentage for interstate air carriers. The 2025 form includes 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
Have the information needed for the form:
- Your name and identifying number.
- Wisconsin and total company figures for aircraft arrivals and departures, revenue tons, and originating revenue.
Combined return filers also need total company sales information for lines 14a through 14l, including receipts, commissions, rents, interest, partnership and LLC shares of gross receipts, management fees, royalties, and franchise fees. They also need information about intercompany sales, sales excluded from combined unitary income, and previously eliminated intercompany sales whose deferred gain or loss is recognized on this return.
How to file
File the 2025 Schedule A-07 with Wisconsin Form 1NPR, 2, 3, 4, 4T, 5S, or 6.
For combined return filers, enter the modified sales factor denominator from line 21 on Form 6, Part III, line 1b. Enter the modified sales factor numerator from line 23 on Form 6, Part III, line 1a.
The schedule does not provide a mailing address or e-filing directions.
Common mistakes
Do not skip the instructions: the form specifically says to read them before filling in the schedule.
Questions people ask
What does Schedule A-07 calculate?
It calculates the Wisconsin apportionment percentage for interstate air carriers.
Which factors does the schedule use?
The schedule uses aircraft arrivals and departures, revenue tons, and originating revenue. For each, divide the Wisconsin amount by the total company amount, multiply by 100, and then divide by the factor weight shown on the form.
Where do separate return filers and pass-through entities enter their Wisconsin percentage?
Add lines 4, 8, and 12 and enter the result on line 13.
How do combined return filers calculate the modified sales factor numerator?
Add lines 4, 8, and 12 on line 22. Multiply line 21 by line 22 and enter the result on line 23. Transfer that amount to Form 6, Part III, line 1a.