ScheduleA-09: ScheduleA-09 (2024)
Wisconsin · Wisconsin DOR · Used for tax years 2024
Wisconsin Schedule A-09 calculates the Wisconsin apportionment percentage for interstate railroads using gross receipts from carrying persons and property and revenue ton miles of carriage. It also calculates modified sales factor amounts for combined return filers.
Who files this form
The 2024 Schedule A-09 is for calculating the Wisconsin apportionment percentage for interstate railroads. It includes calculations for separate return filers, pass-through entities, and combined return filers.
The form says to file this schedule 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 gross receipts from carrying persons and property.
- Wisconsin and total company revenue ton miles of carriage.
For the combined return calculations, you also need the total company sales amounts listed on lines 10a through 10l, including receipts, commissions, rents, certain interest, partnership and LLC shares of gross receipts, management fees, royalties, and franchise fees. Lines 12, 13, and 16 also require information about intercompany sales, sales excluded from combined unitary income, and previously eliminated sales whose deferred gain or loss is recognized on this return.
How to file
File the 2024 Schedule A-09 with Wisconsin Form 1NPR, 2, 3, 4, 4T, 5S, or 6. The supplied form does not give a mailing address or electronic filing directions.
For separate return filers and pass-through entities, add lines 4 and 8 and enter the Wisconsin percentage on line 9.
For combined return filers, complete the total company sales and adjustment calculations. Transfer line 17, the modified sales factor denominator, to Form 6, Part III, line 1b. Transfer line 19, the modified sales factor numerator, to Form 6, Part III, line 1a.
Common mistakes
Do not skip the instructions before completing the schedule. The form specifically says to read the instructions before filling it in. No instructions text was supplied here.
Questions people ask
What does Schedule A-09 calculate?
It calculates the Wisconsin apportionment percentage for interstate railroads.
How do I calculate the Wisconsin gross receipts factor?
Divide Wisconsin gross receipts on line 1 by total company gross receipts on line 1, then multiply by 100. Enter the result on line 2. Multiply line 2 by the factor weight on line 3 to get the Wisconsin gross receipts factor on line 4.
How do I calculate the Wisconsin revenue ton miles factor?
Divide Wisconsin revenue ton miles on line 5 by total company revenue ton miles on line 5, then multiply by 100. Enter the result on line 6. Multiply line 6 by the factor weight on line 7 to get the Wisconsin revenue ton miles factor on line 8.
How is the Wisconsin percentage calculated for separate return filers and pass-through entities?
Add the gross receipts factor on line 4 and the revenue ton miles factor on line 8. Enter the total on line 9.
Where do combined return filers report the modified sales factor amounts?
Enter the denominator from line 17 on Form 6, Part III, line 1b. Enter the numerator from line 19 on Form 6, Part III, line 1a.