Save
Print
Clear
Tab to navigate within form. Use mouse to check
applicable boxes, press spacebar or press Enter.
Form
N
Wisconsin Nonapportionable, Separately
Accounted, and Separately Apportioned Income
2015
File with Wisconsin Form 3, 4, 4T, 5S, or 6
Wisconsin Department
Read instructions before filling in this form
of Revenue
Name
Federal Employer ID Number
Round Amounts to Nearest Dollar
Part I Total Nonapportionable and Separately Apportioned Income
(a) Wisconsin
(b) Total Company
1 Rents and royalties from nonbusiness real and
tangible property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
2 Expenses related to income on line 1 . . . . . . . . . . . . . . . . 2
3 Subtract line 2 from line 1 . . . . . . . . . . . . . . . . . . . . . . . . . 3
4 Profits (losses) from disposal of nonbusiness real and
tangible property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
5 Income realized from the sale of or purchase and
subsequent sale or redemption of lottery prizes if the
winning tickets were originally bought in Wisconsin . . . . . 5
6 Income allocable from businesses using separate
accounting (from Form C, line 16, columns 1 and 3) . . . . . 6
7 For combined group members only:
.
00
7a Income excluded from unitary combination under water's edge rules . . . . . . . . . . . . . . . 7a
.
00
7b Income excluded from unitary combination due to a separate unitary business . . . . . . . 7b
8 Column (b) total . Enter and include this amount on Form 4, line 6 or Form 6, Part II,
.
line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
00
.
9 Column (a) total . Enter this amount on line 12 below . . . . 9
00
Part II Wisconsin Share of Apportionable Income Excluded from Unitary Combination
(for combined group filers only)
10a Net income excluded from unitary combination under water's edge rules . . . . . . . . . . . 10a
.
10b Enter applicable Wisconsin apportionment percentage (see instructions) . . . . . . . . . . . 10b
%
10c Multiply line 10a by line 10b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10c
11a Net income attributable to a separate unitary business . . . . . . . . . . . . . . . . . . . . . . . . .
11a
11b Enter applicable Wisconsin apportionment percentage (see instructions) . . . . . . . . . . . 11b
.
%
11c Multiply line 11a by line 11b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
11c
Part III Wisconsin Amount of Nonapportionable and Separately Apportioned Income
12
Enter amount from line 9, column (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
13
Add lines 10c and 11c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
14
Add lines 12 and 13 . Enter and include this amount on Form 4, line 10, Form 5S,
Schedule S, line 4; or Form 6, line 4 and Form 6, Part III, line 4 if filing as a member
of a combined group . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14
.
00
IC-045