ScheduleA-10: ScheduleA-10 (2024)
Wisconsin · Wisconsin DOR · Used for tax years 2024
Wisconsin Schedule A-10 calculates the 2024 Wisconsin apportionment percentage for interstate pipeline companies using property, payroll, and traffic units factors. It also calculates the modified sales factor numerator and denominator for combined return filers.
Who files this form
The 2024 Wisconsin Schedule A-10 is used to calculate the Wisconsin apportionment percentage for interstate pipeline companies.
The schedule has separate calculation 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
Have the following information ready to complete the schedule:
- Your name and identifying number.
- Beginning- and end-of-year property amounts for Wisconsin and the total company, broken down by the property categories on lines 1 through 9.
- Wisconsin and total-company wages, salaries, other employee compensation, and fees paid to affiliated corporations for personal services.
- Wisconsin and total-company traffic units.
Combined return filers also need the gross receipts and other sales amounts listed on lines 26a through 26l, plus the intercompany sales and combined unitary income adjustments requested on lines 28, 29, and 32.
How to file
File Schedule A-10 with Wisconsin Form 1NPR, 2, 3, 4, 4T, 5S, or 6.
For combined return filers, enter the modified sales factor denominator from line 33 on Form 6, Part III, line 1b. Enter the modified sales factor numerator from line 35 on Form 6, Part III, line 1a.
The schedule does not provide a mailing address or e-file directions.
Common mistakes
Do not skip the instructions before starting. The schedule specifically says to read the instructions before filling it in.
Questions people ask
What factors does Schedule A-10 use?
It uses property, payroll, and traffic units factors. For each factor, the schedule divides the Wisconsin amount by the total-company amount, multiplies by 100, and then divides by the printed factor weight of 3.000.
How is total property calculated?
Add lines 1 through 9 to get line 10. Then, separately for Wisconsin and the total company, add the beginning- and end-of-year amounts on line 10 and divide by 2. Enter these averages on line 11.
Where do separate return filers and pass-through entities calculate their Wisconsin percentage?
On line 25, add the Wisconsin property factor on line 14, payroll factor on line 20, and traffic units factor on line 24.
What additional calculation do combined return filers complete?
Combined return filers complete lines 26 through 35. Line 33 calculates the modified sales factor denominator. Line 34 adds the three Wisconsin factors, and line 35 multiplies line 33 by line 34 to calculate the modified sales factor numerator.