Schedulert - Wisconsin Related Entity Expenses Disclosure Statement

2008 Schedule RT

Taxpayer Name:

Identifying Number:

Page 2 of 2

3. Royalty Expenses

Name and Type of Payee

Identification Number

Amount

.00

Corporation

S Corp.

Partnership

Individual

Fiduciary

Other

.00

Corporation

S Corp.

Partnership

Individual

Fiduciary

Other

3c Total from additional payees (attach schedule) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

.00

3d Total related entity royalty expenses

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

.00

4. Other Related Entity Expenses Paid, Accrued, or Incurred During the Taxable Year

4a Management and service fee expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4a

.00

4b Inventory purchases. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4b

.00

4c Other related entity expenses if more than 10% of total expenses (attach schedule) . . . . . 4c

.00

*C2RT08990*

Part II: Additional Information Required for Related Entity Interest and Rental Expenses

A. Check box i., ii., or iii. if the statement is true for any portion of the interest or rental expense you reported in Part I:

The related entity to which the taxpayer paid, accrued, or incurred the expense was a conduit through which the

taxpayer indirectly paid the expense to an unrelated entity or to a qualifying holding company or subsidiary of a

qualifying holding company, as described in sec. 71.80(23)(a)1., Wis. Stats. (See Specific Instructions for Box i.

in the Schedule RT instructions for further explanation of sec. 71.80(23)(a)1., Wis. Stats.)

ii.

The related entity to which the taxpayer paid, accrued, or incurred the expense was subject to a tax on or measured

by net income or gross receipts in Wisconsin or in another jurisdiction, that tax base included the income received

from the taxpayer for the expenses, and all other conditions described in sec. 71.80(23)(a)2., Wis. Stats., are

met. (See Specific Instructions for Box ii. in the Schedule RT instructions for further explanation.)

iii.

All three of the following statements are true:

• The primary motivation for the transaction was one or more business purposes other than avoiding or reducing

state income or franchise taxes,

• the transaction changed the taxpayer’s economic position in a meaningful way apart from tax effects, and

• the expenses were paid, accrued, or incurred using terms that reflect an arm’s-length relationship.

B. In the spaces provided below, enter the amount of related entity interest and rental expense that fits the criteria

corresponding to box i., ii., or iii. You may deduct this amount in computing your Wisconsin income. However, the

Department of Revenue retains the right to make adjustments if the requirements of sec. 71.80(23), Wis. Stats., are

not met or if the Department determines an adjustment is necessary under the authority provided in secs. 71.30(2) or

71.80(1)(b), Wis. Stats., as explained in the Schedule RT instructions.

Interest Expense Allowable

Rental Expense Allowable

Total Subtraction Allowable

Schedulert - Wisconsin Related Entity Expenses Disclosure Statement - 2008 Page 3

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