2013 Schedule RB
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Subtract line 8 from line 7. Fill in the result on line 9. But, if line 8 is a negative
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amount, fill in the amount from line 7. This is the amount that may be claimed
as a subtraction on Wisconsin Schedule WD for capital gain from the
relocated business . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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PART III – SHAREHOLDERS, PARTNERS OR MEMBERS OF A TAX-OPTION (S)
CORPORATION, PARTNERSHIP, OR LIMITED LIABILITY COMPANY
Name of partnership, limited liability company (LLC), or tax-option (S) corporation that has relocated to
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Wisconsin and date of the relocation to Wisconsin .
Fill in your share of the income, deductions, and other items from Wisconsin
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Schedule 3K-1 or 5K-1 that relates to amounts earned or incurred after the
business relocated to Wisconsin . Do NOT include amounts reported on
federal Schedule D . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
Fill in your share of any capital gain or (loss) from the relocated business
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from Schedule 3K-1 or 5K-1 that was attributable to the sale of business
assets that occurred after the business relocated to Wisconsin . . . . . . . . . . . 12
Combine lines 11 and 12. (If line 13 is zero or a negative amount, your
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deduction is zero (-0-). Do not complete lines 14 and 15) . . . . . . . . . . . . . . . . 13
Fill in the smaller of the amount on line 11 or line 13. If line 14 is greater than
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zero, this is your deduction for income from the relocated business. Complete
line 15 if line 12 shows a capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14
Subtract line 14 from line 13. Fill in the result on line 15. But, if line 14 is a
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negative amount, fill in the amount from line 13. This is the amount that may
be claimed as a subtraction for capital gain from the relocated business
(see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
PART IV – CORPORATIONS THAT RELOCATED TO WISCONSIN (NOT INCLUDING TAX-
OPTION (S) CORPORATIONS)
If you qualify for the credit, check box 16 and see the instructions for line 23
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of Form 4, line 12 of Form 4T, or line 10 of Form 5 . . . . . . . . . . . . . . . . . . . . . 16