ScheduleA-09: ScheduleA-09 (2025)
Wisconsin · Wisconsin DOR · Used for tax years 2025
Wisconsin Schedule A-09 calculates the 2025 Wisconsin apportionment percentage for interstate railroads using gross receipts from carriage and revenue ton miles. It also calculates modified sales factor amounts for combined return filers.
Who files this form
The 2025 Wisconsin Schedule A-09 is used to calculate the Wisconsin apportionment percentage for interstate railroads. It includes calculations for combined return filers, separate return filers, and pass-through entities.
The form says to file this schedule with Wisconsin Form 1NPR, 2, 3, 4, 4T, 5S, or 6.
What you'll need
The schedule asks for the following information:
- 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 calculation, it also asks for total company sales by the categories on lines 10a through 10l, including receipts, commissions, rents, interest, partnership and limited liability company receipts, fees, and royalties. Lines 12 through 16 ask for intercompany sales and other adjustments related to combined unitary income.
The form does not list specific supporting documents to attach.
How to file
File the 2025 Schedule A-09 with Wisconsin Form 1NPR, 2, 3, 4, 4T, 5S, or 6, as applicable.
For combined return filers, the schedule directs you to enter:
- The modified sales factor denominator from line 17 on Form 6, Part III, line 1b.
- The modified sales factor numerator from line 19 on Form 6, Part III, line 1a.
The supplied form text does not give a mailing address or e-filing instructions.
Common mistakes
Do not skip the instructions before starting. The form specifically reminds filers to read the instructions before filling in the schedule.
Questions people ask
What is Schedule A-09 for?
It calculates the Wisconsin apportionment percentage for interstate railroads.
How is the Wisconsin gross receipts factor calculated?
Divide Wisconsin gross receipts on line 1 by total company gross receipts on line 1, then multiply by 100. Enter that 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 is the Wisconsin revenue ton miles factor calculated?
Divide Wisconsin revenue ton miles on line 5 by total company revenue ton miles on line 5, then multiply by 100. Enter that 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 do separate return filers and pass-through entities calculate the Wisconsin percentage?
Add lines 4 and 8 and enter the total on line 9.
Where do combined return filers report the modified sales factor amounts?
Enter the line 17 denominator on Form 6, Part III, line 1b. Enter the line 19 numerator on Form 6, Part III, line 1a.