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Form 6CS Instructions

■ Line 2d. Member’s Own Credits Used – Enter the

CAUTION: If the member with the sharable research

total credits the member used against its own tax

credit already used part of that credit against its own

liability. This is the amount from the member’s

tax liability on Form 6, Part V, line 3, you must

column on Form 6, Part V, line 3.

reduce the amount you enter on line 1 of Form 6CS

by the amount already used.

■ Line 2e. Gross Tax Minus Member’s Own

Credits Used – Subtract line 2d from line 2c. The

difference represents the member’s remaining tax

If a corporation is sharing its research credits, it may

liability.

choose to share only a portion of the sharable

amount. On line 1, enter only the amount that the

■ Line 3. Percentage of Aggregate Sharable

corporation will be sharing.

Amount – If the amount from the combined total

column on line 1 is greater than the amount from the

combined total column on line 2f, divide the

combined total amount on line 2f by the combined

■ Line 2a. Share of Combined Unitary Income –

total amount on line 1.If the combined total amount

For each member you listed enter the sum of the

on line 2f is greater than the combined total amount

amounts on Form 6, Part III, line 2 and line 3 for each

on line 1, enter “100.0000%.” This is the percentage

member.

of available research credits that may be applied to

the combined return as shared credits.

■ Line 2b. Tax Attributable to Combined Unitary

Income – Multiply the amount on line 2a by 7.9% and

■ Line 4. Credits Shared with Other Group

enter the result on line 2b. This is the maximum

Members – Multiply line 1 by line 3. Enter the result

amount of the member’s tax liability that may be

here and on Form 6, Part V, line 4

offset by shared research credits.

■ Line 2c. Gross Tax – Enter the gross tax from

Form 6, Part III, line 9.

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

DORFran-

•

Training materials

chise@revenue.wi.gov

•

Links to Administrative Code sections that relate

•

Call (608) 266-2772

to combined reporting

(Telephone help is also available using TTY equipment. Call

the Wisconsin Telecommunications Relay System at 711 or, if

•

Articles on combined reporting

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

only when calling with TTY equipment.)

Access the combined reporting web page at:

reve-

•

Send a fax to (608) 267-0834

nue.wi.gov/combrept/index.html

•

Write to the Audit Bureau, Wisconsin Department

For questions that do not relate to combined report-

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

ing, the web page also has a library of frequently

Madison, WI 53708-8906

asked questions on general business tax topics,

available at:

revenue.wi.gov/faqs/index.html

IC-548

Instructions For 2014 Form 6cs - Sharing Of Research Credits For Combined Group Members Page 2

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