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Instructions For Form 4a-2 - Wisconsin Apportionment Data For Multiple Factor Formulas - 2013 Page 3

Form 4A-2 Instructions

■ Line 4. Sales Excluded from Combined Unitary

year and the gain or loss on the transaction was

Income – Sales that are not included in combined

deferred under the provisions in sec. 71.255(4)(g),

unitary income must be eliminated from the amounts

Wis. Stats., the seller must include the gross receipts

on lines 1a through 1l. If you included any sales on

from the sale in its sales factor in the year the gain or

lines 1a through 1l that are not includable in com-

loss is recognized. Enter the gross receipts from the

bined unitary income, enter on line 4 the amount so

recognized sale on line 7.

included. See the instructions for Sales Excluded

from Combined Unitary Income under Part I for de-

See the instructions for Intercompany Sales Previ-

tails.

ously Deferred under Part I for details.

■

Line

Intercompany

Sales

Previously

Deferred – If a combined group member made a sale

to another member of the combined group in a prior

Additional Information and Assistance

Web Resources. The Department of Revenue has a

Contact Information. If you cannot find the answer

web page dedicated to combined reporting issues,

to your question in the resources available on the

including:

Department of Revenue’s web page, contact the De-

partment using any of the following methods:

•

Common questions

•

E-mail your question to

corp@revenue.wi.gov

•

Training materials

•

Call (608) 266-2772

•

Links to Administrative Code sections that relate

(Telephone help is also available using TTY equipment. Call

to combined reporting

the Wisconsin Telecommunications Relay System at 711 or, if

no answer, (800) 947-3529. These numbers are to be used

•

Articles on combined reporting

only when calling with TTY equipment.)

•

Send a fax to (608) 267-0834

Access the combined reporting web page at:

reve-

nue.wi.gov/combrept/index.html

•

Write to the Audit Bureau, Wisconsin Department

of Revenue, Mail Stop 5-144, PO Box 8906,

For questions that do not relate to combined report-

Madison, WI 53708-8906

ing, the web page also has a library of frequently

asked questions on general business tax topics,

available at:

revenue.wi.gov/faqs/index-b.html

Instructions For Form 4a-2 - Wisconsin Apportionment Data For Multiple Factor Formulas - 2013 Page 3

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