ScheduleA-10: ScheduleA-10 (2025)
Wisconsin · Wisconsin DOR · Used for tax years 2025
Wisconsin Schedule A-10 calculates the Wisconsin apportionment percentage for interstate pipeline companies using property, payroll, and traffic units. It also calculates modified sales factor amounts for combined return filers.
Who files this form
Schedule A-10 calculates the Wisconsin apportionment percentage for interstate pipeline companies. The 2025 form says to file it with Wisconsin Form 1NPR, 2, 3, 4, 4T, 5S, or 6.
It includes separate sections for combined return filers and for separate return filers and pass-through entities.
What you'll need
To complete the schedule, have the information requested on the form:
- Your name and identifying number.
- Beginning- and end-of-year property amounts for Wisconsin and the total company, broken out 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.
- For combined return filers, the gross receipts and other sales amounts listed on lines 26a through 26l, plus the sales adjustments requested on lines 28, 29, and 32.
How to file
File the 2025 Schedule A-10 with Wisconsin Form 1NPR, 2, 3, 4, 4T, 5S, or 6. The schedule does not provide a mailing address or e-file directions.
- Complete the property, payroll, and traffic units factor calculations.
- Separate return filers and pass-through entities: add lines 14, 20, and 24 on line 25 to find the Wisconsin percentage.
- Combined return filers: complete lines 26 through 35. 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.
Common mistakes
Do not skip the instructions before completing the schedule. The form specifically says to read the instructions before filling it in.
Questions people ask
What does Schedule A-10 calculate?
It calculates the Wisconsin apportionment percentage for interstate pipeline companies.
Which factors does the schedule use?
The schedule uses property, payroll, and traffic units factors. Each factor calculation shows a factor weight of 3.000.
How is total property calculated?
For Wisconsin and the total company separately, line 11 adds the beginning- and end-of-year property totals from line 10 and divides each sum by 2.
Where do separate return filers and pass-through entities find their Wisconsin percentage?
Line 25. It is the sum of the Wisconsin property factor on line 14, payroll factor on line 20, and traffic units factor on line 24.