ScheduleA-08: ScheduleA-08 (2024)
Wisconsin · Wisconsin DOR · Used for tax years 2024
Wisconsin Schedule A-08 is used by broadcasters to calculate their Wisconsin apportionment percentage. It reports Wisconsin and total company sales and gross receipts, with adjustments for combined return filers.
Who files this form
Schedule A-08 is for broadcasters calculating their Wisconsin apportionment percentage for tax year 2024. The form covers 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 requested on the schedule ready:
- Your name and identifying number.
- Wisconsin and total-company sales and gross receipts for the categories listed, including tangible personal property, software, services, advertising, real property, and intangible property.
- Domestic and total gross receipts from advertising, royalties, and other receipts for the use or license of intangible property.
- For combined return filers, intercompany sales, sales not included in combined unitary income, and previously excluded intercompany sales whose deferred income is included on this return.
How to file
File Schedule A-08 with Wisconsin Form 1NPR, 2, 3, 4, 4T, 5S, or 6.
Combined return filers enter the Wisconsin amount from line 25 on Form 6, Part III, line 1a, and the Total Company amount on Form 6, Part III, line 1b.
The supplied form does not give a mailing address or e-file directions.
Common mistakes
The form specifically reminds you to read the instructions before filling in the schedule.
Questions people ask
What does Schedule A-08 calculate?
It calculates the Wisconsin apportionment percentage for broadcasters.
How do separate return filers and pass-through entities calculate the percentage?
On line 19, divide line 18a by line 18b and multiply by 100.
Which advertising receipts go on line 7b?
Enter gross receipts from advertising provided to a purchaser where the advertiser’s commercial domicile is in Wisconsin.
How is line 17 calculated?
Line 14 is line 13 multiplied by 140% (1.40). Line 16 is line 15a multiplied by 1% (0.01). If line 16 is greater than line 14, enter line 14 on line 17. Otherwise, enter line 16.
Where do combined return filers report the final amounts?
Transfer the line 25 Wisconsin amount to Form 6, Part III, line 1a, and the Total Company amount to Form 6, Part III, line 1b.