Instructions For 2009 Schedule W: Wisconsin Subtractions From Federal Income Page 3
ADVERTISEMENT
1
2
3Schedule W Instructions
■ Line 13. Other Subtractions – Enter any other
■ Line 14. Nontaxable Income from Life Insurance
subtractions from federal income, except for the in-
Operations – If the corporation, or any corporation in
surance company adjustment reportable on line 14.
the combined group, is an insurance company that
These other subtractions may include:
has both life insurance operations and non-life insur-
ance operations, enter the amount of nontaxable in-
•
Adjustments required as a result of changes
come from life insurance operations as computed on
made to the Internal Revenue Code which don’t
Schedule 4I, line 13. See the Schedule 4I instructions
apply for Wisconsin.
for details.
•
Adjustments required as a result of making dif-
ferent elections for Wisconsin and federal pur-
poses.
•
Development zones investment credit recaptured
because the property is disposed of or ceases to
be qualified property before the end of the recap-
ture period.
•
Separately stated items of expense and adjust-
ments for differences between the federal and
Wisconsin treatment of any items of an S corpo-
ration that opts out of Wisconsin tax-option
status.
•
For credit unions, an adjustment to remove in-
come from non-public deposits from Wisconsin
income as described in the instructions to Sched-
ule CU-1.
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:
•
Frequently asked 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 about transitional issues
only when calling with TTY equipment.)
•
Send a fax to (608) 267-0834
Access the combined reporting web page at:
•
Write to the Audit Bureau, Wisconsin Department
of Revenue, Mail Stop 5-144, P.O. 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:
3
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial