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

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2013 Form 4A-2

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Part II Conversion to Modified Sales Factor for Combined Return Filers

1 Computation of total company sales:

a Gross receipts from the sale of inventory . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

b Gross receipts from the operation of farms, mines, and quarries . . . . . . . . . . . . .

c Gross receipts from the sale of scrap or by-products . . . . . . . . . . . . . . . . . . . . . .

d Gross commissions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

e Gross receipts from personal and other services . . . . . . . . . . . . . . . . . . . . . . . . .

Gross rents from real property or tangible personal property . . . . . . . . . . . . . . . .

g Interest on trade accounts and trade notes receivable . . . . . . . . . . . . . . . . . . . . .

h Partner's share of partnership's gross receipts . . . . . . . . . . . . . . . . . . . . . . . . . . .

Member's share of limited liability company's gross receipts . . . . . . . . . . . . . . . .

Gross management fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

k Gross royalties from income-producing activities . . . . . . . . . . . . . . . . . . . . . . . . .

Gross franchise fees from income-producing activities . . . . . . . . . . . . . . . . . . . . .

2 Add lines 1a through 1l. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3 Enter sales included above, if any, that are intercompany sales between combined

group members. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4 Enter sales included above, if any, that are not included in the computation of

combined unitary income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5 Add lines 3 and 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

6 Subtract line 5 from line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

7 Enter intercompany sales previously eliminated from the amounts in Part II if the

gain or loss on the transaction was deferred and recognized in combined unitary

income on this return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

8 Add lines 6 and 7. This is the modified sales factor denominator. Enter this amount

on Form 4A, Part I. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9 Enter the Wisconsin apportionment percentage from the last line of Part I-A, I-B,

I-C, I-D, or I-E, whichever applies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

10 Multiply line 8 by line 9. This is the modified sales factor numerator. Enter this

amount on Form 4A, Part II. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10

Form 4a-2 - Wisconsin Apportionment Data For Multiple Factor Formulas - 2013 Page 6