Instructions for 2012 Form 4A-2:
Wisconsin Apportionment Data for Multiple Factor Formulas
Purpose of Form 4A-2
Corporations, partnerships, tax-option (S) corpora-
Part I: Apportionment Percentage for Companies
tions, and nonresident estates, trusts, and individuals
in Specialized Industries
that are engaged in a unitary business both in and
outside Wisconsin use Form 4A-2 if they are required
under the Wisconsin Administrative Code to appor-
Notes on Part I for Combined Return Filers
tion their income from the unitary business using
more than one factor.
If the taxpayer is a combined group member, its ap-
portionment factors must be adjusted to reflect its
The types of companies to which Form 4A-2 applies
status as a combined group member. The following
are:
adjustments must be made to the factors as other-
wise computed in Part I:
•
Direct air carriers (Part I-A)
•
Motor carriers (Part I-B)
Intercompany Transactions. Apportionment factors
•
that represent intercompany sales must be excluded
Railroads and sleeping car companies (Part I-C)
from the amounts you enter in Part I. The following
•
Pipeline companies (Part I-D)
factors represent intercompany sales:
•
Telecommunications companies (Part I-E)
•
Gross receipts of sales between combined group
members.
All other taxpayers required to use apportionment
•
must use Form 4A-1, Wisconsin Apportionment Data
Aircraft arrivals and departures, revenue tons, or
for Single Factor Formulas.
originating revenue attributable to flights per-
formed for other combined group members.
•
Ton miles, revenue ton miles, or traffic units at-
General Instructions for Combined Groups
tributable to transport performed for other com-
bined group members.
Each corporation in a combined group must complete
Form 4A-2, if applicable, to report the apportionment
The amounts in Part I must also exclude intercompa-
data for its own activities. The combined group then
ny sales involving combined group members’ inter-
carries forward the amounts from each member’s
ests in pass-through entities. See the instructions for
Form 4A-2 (or Form 4A-1, if applicable) to Form 4A,
Form 4A-1, line 11 for further details.
Wisconsin
Apportionment
Data
for
Combined
Groups, to determine the combined group’s Wiscon-
Sales Excluded from Combined Unitary Income. If
sin share of combined unitary income.
you reported an amount on Form 4, line 6 for sepa-
rately apportioned income, you must exclude any
However, as a substitute for preparing multiple
apportionment factors attributable to those sales. See
Forms 4A-2, a combined group may choose to pre-
the instructions to Form 4N, Wisconsin Nonappor-
pare a columnar spreadsheet with the rows repre-
tionable and Separately Apportioned Income, for fur-
senting the appropriate lines of Form 4A-2 and each
ther details on how to report and apportion separately
column representing a company in the combined
apportioned income.
group.
Intercompany Sales Previously Deferred.
All combined group members that file Form 4A-2
must complete Part II.
If a combined group member made a sale to another
member of the combined group in a prior year and
Specific Instructions for Each Part
the gain or loss on the transaction was deferred un-
der the provisions in sec. 71.255(4)(g), Wis. Stats.,
These instructions are presented in the order the
the seller must include the gross receipts from the
parts appear on Form 4A-2:
sale (or the arrivals and departures, revenue tons,
originating revenue, ton miles, revenue ton miles, or
traffic units which generated those gross receipts, as
applicable) in its applicable apportionment factors in
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