Form 4a-2 - Wisconsin Apportionment Data For Multiple Factor Formulas

4A-2

Wisconsin Apportionment Data for

Form

Multiple Factor Formulas

2013

File with Wisconsin Form 1NPR, 2, 3, 4, 4T, or 5S

Wisconsin Department

Read instructions before filling in this form

of Revenue

Name

Identifying Number

Part I Apportionment Percentage for Companies in Specialized Industries

Air carriers complete Part I-A, motor carriers complete Part I-B, railroads and sleeping car companies complete

Part I-C, pipeline companies complete Part I-D, and telecommunications companies complete Part I-E.

Notes for combined return filers:

• You must exclude intercompany transactions from both column (a) and column (b).

• You must exclude from both column (a) and column (b) any amounts that do not relate to receipts included in the

computation of combined unitary income.

• If any intercompany transactions were previously excluded from apportionment factors due to the deferral of

income, you must include those transactions in the apportionment factors if the deferred income is included in

combined unitary income on this return.

• You must complete Part II on page 6.

Part I–A Apportionment Percentage for Interstate Air Carriers

(See section Tax 2.46, Wis. Adm. Code)

(a) Wisconsin

(b) Total Company

1 Aircraft arrivals and departures . . . . . . . . . . . . . . . . .

2 Divide line 1, column (a), by line 1, column (b), and

multiply by 100 . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0.3333

3 Factor weight . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4 Multiply line 2 by line 3. This is the Wisconsin

arrivals and departures factor . . . . . . . . . . . . . . . .

5 Revenue tons . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

6 Divide line 5, column (a), by line 5, column (b), and

multiply by 100. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

7 Factor weight . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0.3333

8 Multiply line 6 by line 7. This is the Wisconsin

revenue tons factor . . . . . . . . . . . . . . . . . . . . . . . .

9 Originating revenue . . . . . . . . . . . . . . . . . . . . . . . . . .

10 Divide line 9, column (a), by line 9, column (b), and

multiply by 100. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10

0.3333

11 Factor weight . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11

12 Multiply line 10 by line 11. This is the Wisconsin

originating revenue factor . . . . . . . . . . . . . . . . . . . 12

13 Add lines 4, 8, and 12. This is the Wisconsin

percentage. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13

Combined return filers: Continue to Part II on page 6.

IC-027

Form 4a-2 - Wisconsin Apportionment Data For Multiple Factor Formulas - 2013

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