Instructions For 2013 Form 4a-2 Page 3

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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
7.
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
3

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