Instructions For 2008 Schedule Rt - State Of Wisconsin Page 12
ADVERTISEMENT
1
2
3
4
5
6
7
8
9
10
11
12Wisconsin Schedule RT Instructions
Page 12
Worksheet B: Wisconsin Effective Tax Rate of a
Pass-Through Entity
(a)
(b)
(c)
(d)
(e)
2
Type of Members
Allocable
Entity’s
Applicable Rate
Wisconsin Effective
With Interest in En-
Share of
Wisconsin
Tax Rate
tity
Pass-Through
Apportionment
(b) x (c) x (d)
3
Entity Income
Percentage
0.2% if entity subject to
recycling surcharge
Wisconsin Resident
Members
0% if entity not subject
to recycling surcharge
Non-Wisconsin
Members Which
6.75%
Are Individuals and
Fiduciaries
Non-Wisconsin
Members Other
7.9%
Than Individuals
and Fiduciaries
Total Wisconsin Effective Tax Rate (Sum of amounts in column e)
2
“Members” includes shareholders of a tax-option (S) corporation, partners of a partnership, members of an LLC,
and beneficiaries of an estate or trust.
3
If the interest income or rental income is nonapportionable income, use 100% or 0%. If a portion of the income is
nonapportionable, you will need to prorate the apportionment percentage based on the ratio of apportionable in-
come to nonapportionable income.
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial