Instructions For 2015 Form C: Wisconsin Allocation And Separate Accounting Data (Page 2 of 2) in pdf

outside Wisconsin. Use the amounts you reported on

line 15 include those Schedule 4V and 4W adjust-

Schedule 4V for non-combined filers; and Form 6, Part

ments.

II, line 2 for combined filers.

For combined filers: If you had any adjustments on

■ Line 13. Subtractions from Federal Income – Al-

Form 6, Part II, lines 2 and 4 attributable to income you

locate the subtractions from federal income to Wis-

will be apportioning, be sure the amounts you report

consin and outside Wisconsin. Use the amounts

on line 15 include those adjustments.

you reported on Schedule 4W for non-combined filers;

■ Line 16. Total Allocable Net Income – Subtract the

and Form 6, Part II, line 4 for combined filers.

amount on line 15 from the amount on line 14. This is

■ Line 15. Amount Subject to Apportionment – If

the corporation’s allocable net income. Enter the

the corporation completing this form has both income

amount from column 1 on Form N, line 6, column a.

or loss it is apportioning and income or loss it is allo-

Enter the amount from column 3 on Form N, line 6,

cating under separate accounting, enter the amount in

column b.

each column that will be apportioned instead of allo-

■ Lines 17 through 19. Additional Information –En-

cated.

ter the information requested. Include a detailed expla-

For non-combined filers: If you had any adjustments

nation of how transfer prices were determined for

on Schedules 4V or 4W attributable to income you will

transactions

between Wisconsin

branches

and

be apportioning, be sure the amounts you report on

branches located outside Wisconsin.

Additional Information and Assistance

Web Resources

Contact Information

The Department of Revenue’s web page, available at

If you cannot find the answer to your question in the

resources available on the Department of Revenue’s

revenue.wi.gov, has a number of resources to provide

additional information and assistance, including:

web page, contact the Department using any of the

following methods:

 Related

forms

and their instructions



E-mail your question to

DORFranchise@reve-



Common questions

nue.wi.gov



Publications

on specific tax topics



Call (608) 266-2772

 The

Wisconsin Tax Bulletin

(Telephone help is also available using TTY equipment. Call

the Wisconsin Telecommunications Relay System at 711 or, if

 A home page specifically for

combined reporting

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

topics

only when calling with TTY equipment.)

 Links to the

Wisconsin Statutes and Administrative



Send a fax to (608) 267-0834

Code



Write to the Audit Bureau, Wisconsin Department

of Revenue, Mail Stop 3-107, PO Box 8906, Mad-

ison, WI 53708-8906

Instructions For 2015 Form C: Wisconsin Allocation And Separate Accounting Data Page 2

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