ScheduleA-11: ScheduleA-11 (2025)
Wisconsin · Wisconsin DOR · Used for tax years 2025
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 by affiliated direct air carriers, and originating revenue, and inc
Who files this form
Schedule A-11 is for interstate air freight forwarders affiliated with a direct air carrier to calculate their Wisconsin apportionment percentage.
The schedule includes sections 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.
Combined return filers also need the sales and receipts figures listed on lines 14a through 14l, plus amounts for intercompany sales, sales excluded from combined unitary income, and previously eliminated intercompany sales whose deferred gain or loss is recognized on this return.
How to file
File the 2025 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 supplied form does not give a mailing address or e-filing directions.
Common mistakes
- Do not skip the instructions. The form 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.
How are the three Wisconsin factors calculated?
For arrivals and departures, revenue tons, and originating revenue, divide the Wisconsin amount by the total company amount and multiply by 100. Then divide that result by the factor weight shown on the schedule. The resulting factors go on lines 4, 8, and 12.
Where do separate return filers and pass-through entities enter their Wisconsin percentage?
Add lines 4, 8, and 12 and enter the total on line 13.
How do combined return filers calculate the modified sales factor numerator?
Add lines 4, 8, and 12 and enter the result on line 22. Multiply line 21 by line 22 and enter the result on line 23. Transfer line 23 to Form 6, Part III, line 1a.