ScheduleA-11: ScheduleA-11 (2024)
Wisconsin · Wisconsin DOR · Used for tax years 2024
Wisconsin Schedule A-11 calculates the Wisconsin apportionment percentage for interstate air freight forwarders affiliated with a direct air carrier. It uses aircraft arrivals and departures, revenue tons handled, and originating revenue, and includes modified sales factor calcul
Who files this form
The 2024 Wisconsin Schedule A-11 is for interstate air freight forwarders affiliated with a direct air carrier. It calculates their Wisconsin apportionment percentage.
The schedule has separate calculations for separate return filers and pass-through entities, and for combined return filers.
What you'll need
Have the following information ready to complete the schedule:
- Your name and identifying number.
- Wisconsin and total company figures for aircraft arrivals and departures, revenue tons handled by affiliated direct air carriers, and originating revenue.
- For combined return filers, the total company sales amounts listed on lines 14a through 14l, including applicable gross receipts, commissions, rents, interest, fees, royalties, and shares of partnership or limited liability company gross receipts.
- For combined return filers, the sales adjustments requested on lines 16, 17, and 20, including intercompany sales and sales not included in combined unitary income.
The form does not name specific supporting documents to attach.
How to file
File Schedule A-11 with Wisconsin Form 1NPR, 2, 3, 4, 4T, 5S, or 6.
For combined return filers, enter the modified sales factor denominator from line 21 on Form 6, Part III, line 1b. Enter the modified sales factor numerator from line 23 on Form 6, Part III, line 1a.
The schedule does not provide a mailing address or e-filing directions.
Common mistakes
Do not skip the instructions: the form specifically says to read the instructions before filling in the schedule.
Questions people ask
What does Schedule A-11 calculate?
It calculates the Wisconsin apportionment percentage for interstate air freight forwarders affiliated with a direct air carrier.
Which factors does the schedule use?
It uses aircraft arrivals and departures, revenue tons handled by affiliated direct air carriers, and originating revenue. For each factor, the form directs you to divide the Wisconsin amount by the total company amount, multiply by 100, and then divide by the factor weight.
Where do separate return filers and pass-through entities enter their Wisconsin percentage?
Add lines 4, 8, and 12 and enter the result on line 13.
What additional calculation applies to combined return filers?
Combined return filers complete the total company sales calculation and adjustments on lines 14 through 21. They then add lines 4, 8, and 12 on line 22 and multiply line 21 by line 22 to calculate the modified sales factor numerator on line 23.