WIGen WI1 WIGen (2015) Wisconsin Franchise or Income Tax ... · PDF fileSuppress calculation of shareholder basis worksheet ... Wisconsin Franchise or Income Tax Return, Page ... calculate

Wisconsin Franchise or Income Tax ReturnWIGen (2015)

General Information

Additional Information

Other Information

Form 4H

Filing Form 4H (Suppress Form 4 or 5S)

Years adjusted by IRS finalized this year

Were taxable purchases made without sales tax payment? (1 = Yes, 2 = No )

Officer's state of residence

Short period return due to stock purchase or sale

Corporation will not be subject to the economic development surcharge next year

No business was transacted in Wisconsin during taxable year

Corporation is not subject to economic development surcharge

Short period return due to change in accounting period

Final return (If different from federal)

General footnote

Locations of Wisconsin operations

First return (If different from federal)

Manufacturing facilities located in Wisconsin (C Corp) (1 = Yes, 2 = No )

City, state

LLCs of which corporation is sole owner

Location of books and records: (If different from mailing address)

Is income of the LLCs included in this return? (1 = Yes , 2 = No)

Type of tax return (S Corp) (1 = Franchise , 2 = Income)

Effective date of Wisconsin tax-option corporation election (S Corp) (If different from federal)

Separate accounting method used

Suite number

Insurance company (C Corp)

Payroll (Force)

Property (Force)

TotalWisconsin

Suppress calculation of shareholder basis worksheet (S Corp)

Wisconsin tax number

Designee's information:

Name

Telephone number

Personal identification number

Foreign country (Electronic filing only)

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3738

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WIGen WI1

2015 CORPORATION / S CORPORATION

Wisconsin AdjustmentsWIAdjC (2015)

Additions

Subtractions

Deductible Dividends

Deductible dividends

Foreign taxes

Basis, section 179, depreciation and amortization adjustment (Force)

Charitable contributions

Cost depletion

Foreign taxes

Interest income from state or municipal obligations

Basis of assets disposed adjustment (Force)

Nontaxable income

US obligations (Income tax filers only)

Expenses related to nontaxable income

Federal charitable contributions (Force)

Other subtractions

Other additions

Basis of assets disposed adjustment (Force)

Subpart F income (Force)

Gross-up of foreign dividend income (Force)

State taxes

Income from related entities whose expenses were disallowed

Basis, section 179, depreciation and amortization adjustment (Force)

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WIAdjC WI2


Wisconsin Other CarryoversWICO (2015)

Net Capital Loss

Section 1231 Losses

Contributions

2013

2014

2014

2010

Prior Year

Utilization or

Reclassed to NOL

Preceding Prior Year

Recaptures

Excess

Contributions

2011

2012

2013

2014

2010

2010

2011

Or Loss Utilized

(Gain Offset)

Prior Year

1231 Loss

Tax Year

Preceding

(Net Capital Loss)

Net Capital Gain

Tax Year

Preceding

Tax Year

2011

2012

2012

2013

1 2

3 4

5 6

7 8

9 10

11 12

13 14

15 16

17 18

19 20

21 22

23 24

25 26

27 28

29 30

WICO WI3


Wisconsin Net Business Loss CarryforwardWINOL (2015)

Net Business Loss Carryforward

Pre-2009 Net Business Loss Carryforward

Income (Loss)

1985

1986

1995

1996

1997

1998

1999

2000

2001

2002

1987

1988

1989

1990

1991

1992

1993

1994

2003

2004

2005

2006

Prior Year

Income Offset

Loss Expired

2011

2012

2013

2014

Net operating loss footnote

Preceding

Tax Year

2007

2008

2009

2010

To NOL

Adjustments

2013

Income Offset(Loss)

Pre-2009Pre-2009

(Loss)Tax Year

Preceding

Members of a consolidated group only

2014

2012

1 2 3

4 5 6

7 8 9

10 11 12

13 14 15

16 17 18

19 20 21

22 23 24

25 26 27

28 29 30

31 32 33

34 35 36

37 38 39

40 41 42

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46 47 48

49 50 51

52 53 54

55 56 57

58 59 60

61 62 63

64 65 66

67 68 69

70 71 72

73 74 75

76 77 78

79 80 81

82 83 84

85 86 87

88 89 90

91

92 93

94 95

97 98

WINOL WI4


Wisconsin CreditsWICr (2015)

CreditsCredits

Prior year agricultural credit (Schedule MA-A)

Prior year manufacturing credit (Schedule MA-M)

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3

WICr WI5


Wisconsin EstimatesWIEst (2015)

Overpayment Application

Estimates

Amount for code #2

1 = Use current year liability, if less than $500 use zero 5 = Use amounts entered below, before overpayment

1st payment

Amount for code #5 or #8

Application of current year overpayment

3 = Apply to first estimate; refund excess

Form Corp-ES - declaration for next year

1 = Refund 100% of overpayment

Amounts for code #5, #9 or next year estimates paid:

2 = Use current year liability adjusted by amount below

Number of estimates desired

Amount to round up each estimate

2 = Apply 100% of overpayment to next year's estimates; refund excess

7 - Apply 100% of overpayment to next year's estimates; no refund

5 = Apply amount specified below to estimates until exhausted; refund excess

3rd payment

Expected liability for next year if large corporation (C Corp)

6 = Apply to first and second estimates; refund excess

4 = Apply equally to each estimate; refund excess

2nd payment

9 = Use amounts entered below (If applying overpayment, only use code 7 or 8)

3 = Use current year liability even if less than $500

4th payment

2015 taxable income (C Corp/Force)

8 = Apply amount below

Estimates PaidCode #5 or #9

Next YearAmounts for

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WIEst WI6


Wisconsin Franchise or Income Tax Return, Page 2WIGen2 (2015)

Alternative Tax

Contributions

Veterans trust fund donation

Endangered resources donation

Total company gross receipts/income from all activities (Force) 1

2

3

WIGen2 WI11


Wisconsin Shareholders' Pro Rata Share Items, Page 2WIK2 (2015)

Taxes

Foreign Transactions

Alternative Minimum Tax Items

Tax paid to other states

Use Screen K1-4 for Schedule K-1 pass-through tax items

Use Screen K1-4 for Schedule K-1 pass-through AMT items

Calculated Adjustment

Adjustment

Depletion (Other than oil and gas)

Adjusted gain or loss

Post-1986 depreciation adjustment

Force

Other AMT items

Oil, gas, and geothermal properties - deductions

Oil, gas, and geothermal properties - gross income

Gross income from all sources

Use Screen K1-4 for Schedule K-1 pass-through gross income from all sources

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7 8

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WIK2 WI12


Wisconsin Shareholders' Separately Stated ItemsWIKSep (2015)

Section A

Section B

Description Amount Loc Basis

Transfer gain (loss) on disposal of Section 179 assets to shareholder basis worksheet 1

2 3 4 5

6 7 8 9

10 11 12 13

14 15 16 17

18 19 20 21

22 23 24 25

26 27 28 29

30 31 32 33

34 35 36 37

38 39 40 41

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46 47 48 49

50 51 52 53

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58 59 60 61

62 63 64 65

66 67 68 69

WIKSep WI13


Wisconsin AdjustmentsWIAdjS (2015)

Interest

Additions

Subtractions

Other interest

US interest

Tax-exempt interest in-state

Tax-exempt interest out-of-state

Interest income:

State taxes

Other additions


IRC provisions not adopted for Wisconsin purposes

Additions for federal capital gains and excess net passive income taxes


Other subtractions


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WIAdjS WI14


Wisconsin Farm - IncomeWIF (2015)

General Information

Income

General Information

Income

At Risk and Subsidy Information (S Corp)

Other income (Include gas or fuel tax credit or refund)

Elect to include CCC loans in income

Principal product

Description

Unit

Beginning inventory (Accrual method)

Cost of livestock and other products purchased (Accrual method)

Ending inventory (Accrual method)

Cooperative distribution

Agricultural program payments

Accounting method (1 = Cash, 2 = Accrual )

Agricultural activity code

Disposition of activity (1 = Entire disposition, 2 = Entire disposition of passive activity sold on installment basis)

CCC loans reported under election

CCC loans forfeited

Crop insurance proceeds received in 2015

Received applicable subsidies as defined by the Farm Act of 2008 for excess farm loss

Some investment is not at risk

Sales of livestock and other items

Cost or other basis of livestock or other items bought for resale (Cash method)

Sales of products you raised (Cash method)

Elect to defer crop insurance proceeds to 2016

Crop insurance proceeds deferred from 2014

Custom hire (machine work) income

Material participation in the operation of the farm (1 = Yes, 2 = No)

2015 net gain (loss) on sale of farming business property

Total

Total

Total

Total

Taxable

Taxable

Taxable

Taxable

Other income from recapture:

Deduction allowable in prior years

Recomputed depreciation

Section 280FSection 179

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WIF WI15


Wisconsin Separate Return Limitation YearsWISRLY (2015)

Limitation Years

Member's Cumulative Contributions

calculate net operating loss and capital loss carryover amounts for consolidated returns.

Enter an X to indicate a separate return limitation year. The program uses this information to

Member's cumulative contribution to combined capital gain (Force)

Member's cumulative contribution to combined taxable income (Force)

2014

2013

2012

2011

2010

Tax YearPrecedingPreceding

Tax Year

2000

2001

2002

2003

2004

PrecedingTax Year

2005

2006

2007

2008

2009

1

2

3

4

5

6

7

8

9

10

11

12

13

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16

17

WISRLY WI16


Wisconsin Farm Rental - IncomeWI4835 (2015)

General InformationGeneral Information

Income

Subsidy Information (S Corp)

CCC loans reported under election


Description

Unit

Income from production of livestock, produce, grains and other crops

Elect to include CCC loans in income

Other income (Include gas or fuel tax credit or refund)

Address (S Corp)

City, state, zip code (S Corp)

Foreign country (S Corp) (Electronic filing only)

Qualifies as farming business for the excess loss calculation

Received applicable subsidies as defined by the Farm Act of 2008 for excess farm loss

Active participation in the operation of this farm rental (1 = Yes, 2 = No)

Total Taxable

Taxable

Agricultural program payments

Cooperative distributions Total

TaxableTotal

Total Taxable

Crop insurance proceeds received in 2015

CCC loans forfeited

Crop insurance proceeds deferred from 2014

Election to defer crop insurance proceeds to 2016





Type of farm rental (S Corp) (4 = Commercial, 5 = Land, 8 = Other (specify))

Other (specify)

Sale of property (S Corp)

1

2

3

4 5 6

78

9

10

11

12 13

14 15

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20 21

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25

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32

33

WI4835 WI17


Wisconsin Rent and Royalty PropertiesWIRent (2015)

General Information

Income

Expenses

Type of activity (1 = Rental real estate, 2 = Other rental , 3 = Royalty)

Other

Meals and entertainment (100% subject to 50% limit)

Meals (100% subject to Department of Transportation 80% limit)

Description

Unit

Advertising

Auto and travel

Cleaning and maintenance

Commissions

Insurance

Legal and professional

Gross rents

Gross royalties

Sale of property (S Corp) (Rentals)

Other

Interest

Repairs

Taxes

Utilities

Wages and salaries


City, state, zip code

Address

8 = Other (describe)

7 = Self-rental

6 = Royalties

5 = Land

4 = Commercial

3 = Vacation or short-term rental

2 = Multi-family residence

1 = Single family residence

Number of personal use days

Number of days rented at fair rental value (S Corp)

Other (specify)

Type of property (S Corp)

Personal use percentage if personal use test met (Force) (xxx.xxxx) (Expenses only)

Depletion (C Corp/Force)


Lease inclusion amount





1

2

3

4 5 6

78

9

10

11

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21

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39

WIRent WI18


Wisconsin IRC Section 1377(a)(2) ElectionWI1377 (2015)

General Information

Income

Deductions

Calculate Wisconsin 1377(a)(2) election

Date of shareholder termination

Ordinary business income (loss)

Net rental real estate income (loss)

Other net rental income (loss)

Interest income

Ordinary dividends

Royalties

Net short-term capital gain (loss)

Net long-term capital gain (loss)

Net Section 1231 gain (loss)

Other income (loss)

Section 179 deduction

Other deductions


Investment interest expense

Section 59(e)(2) expenditures

Portfolio deductions - subject to 2% floor

Portfolio deductions - other

Other portfolio income (loss)

Gain attributable to sale of farm assets

AdjustmentAdjustment

Adjustment Adjustment

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2

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41

WI1377 WI19


Wisconsin Amended ReturnWIAmend (2015)

General Information

Amounts as Previously Reported

Amended Amounts

Capital Loss Carryback (C Corp)

General Information


Amended Amounts

Transfer original information

Amount previously paid

Amount previously refunded

Explanation of changes

Capital loss carryback

Penalty and interest

Overpayment to be applied

1

2

3

4

6

7

8

WIAmend WI20


Wisconsin Forced Statement ItemsWIStmtS (2015)

Schedule 5M

Description

AAA

Statement

Net real estate income

AAA


Nondeductible expenses

Net Section 1231 gain (loss)

AAA

Section 179 expense AAA

AAA

AAA

Total Section 59(e)(2) expenditures AAA

Gain (loss) on sale of Section 179 assets

Net other rental income


AAAInterest income

Royalty income

AAA

Enter Zero to Delete

Enter Amount to Force or

AAA

Interest expense on investment debts AAA

AAA

AAA

AAA

Dividend income

Other deductions AAA

Shareholder health insurance

Other income

AAA


AAA

Gain on like-kind exchange of Section 179 assets

AAA

AAA

Total foreign taxes

Prior year conservation expense AAA

1

2

3

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5

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9

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11

12

13

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18

19

20

WIStmtS WI21


Wisconsin Power of AttorneyWIPOA (2015)

General Information

Representative Information

Tax Matters Information

Tax account number

Send notices and other written communication to (1 = Taxpayer, 2 = Attorney-in-Fact, 3 = Both)

Representative name #1

Representative address


Telephone number



Telephone number



Telephone number

Authorized tax:

Individual tax year(s) or period(s) covered

Corporation tax year(s) or period(s) covered

Sales or use tax year(s) or period(s) covered

Withholding tax year(s) or period(s) covered

Other tax:



Type of tax matter

Year(s) or period(s) covered

Excise tax year(s) or period(s) covered

Delinquent tax matters tax year(s) or period(s) covered

If more than 1 representative is listed, indicate who should receive the notices (1 = Rep #1, 2 = Rep #2, 3 = Rep #3)

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25

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28

29

30

WIPOA WI22


Wisconsin Jobs Tax CreditWIJT (2015)

Credit Information

Costs incurred to undertake training activities

Wage tax benefits

If a member of a consolidated S Corporation return, complete this screen in the consolidated client only

1

2

WIJT WI24


Wisconsin Penalties and InterestWIPen (2015)

General Information

Annualized Income Installment Method

Date return filed (If different from original due date of return)

Fixed amount adjustment (Force)

Suppress penalties on return:

Prior year tax (Include recycling surcharge)

Prior year refundable credits

Prior year less than 12 months (If different from federal)

Net income

Period 1 Period 2 Period 3 Period 4

Underpayment of estimated tax

Late interest

Failure to file

Nonrefundable credits

Refundable credits

Economic development surcharge

1

2

3

4

5

6

7

8 9 10 11

12

13 14 15 16

17 18 19 20

21 22 23 24

WIPen WI25


Wisconsin IRC Section 1377(a)(2) Election, Page 2WI1377-2 (2015)

Allocation of Credits

Schedule MI - Carryover at corporate level

Schedule EC - Enterprise zone jobs credit

Schedule HR - Historic rehabilitation tax credit

Tax paid to other states - 3



Schedule VC - Early stage seed investment credit

Schedule TC - Technology zone credit

Schedule DC - Development zone capital investment credit

Schedule DC - Development zones credit

Schedule ED - Economic development tax credit

Schedule JT - Jobs tax credit

Schedule CM - Community rehabilitation program credit

Schedule MA-M - Manufacturing credit

Schedule MA-A - Agriculture credit

Schedule R - Research credit

Schedule R - Research credit - internal combustion engines

Schedule R - Research credit - certain energy efficient products

WI Amount WI Amount

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38

WI1377-2 WI26




Total foreign taxes accrued

Name of foreign country or US possession

Extraterritorial income exclusion

Foreign trading gross receipts

Total foreign taxes paid

Other foreign transactions

Adjustment

Deductions allocated and apportioned at corporate level

Other

Interest expense

Deduction allocated and apportioned at shareholder level:

Gross income sourced at shareholder level

Gross income from all sources (Use Screen K2)

Reduction in taxes available for credit

Foreign gross income sourced at corporate level

Use Screen K1Frgn for Schedule K-1 pass-through foreign items

Federal

PAS = Passive income, GLI = General category income, 901 = Section 901(j) income, TRT = Income re-sourced by treaty

Category of income 1

4

5 6

7 8

9 10

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13 14

15 16

17 18

19 20

21 22

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25 26

WIK3 WI27




Alternative Minimum Tax

Other

Dividend distributions

Gross income from all activities

Investment expenses

Gross income from all sources

Foreign gross income sourced at corporate level:

Passive

General category

Other

Deductions allocated and apportioned at shareholder level:

Interest expense

Other

Deductions allocated and apportioned at corporate level:

Passive

General category

Other

Other information:





Adjusted gain or loss

Depletion (other than oil and gas)

Oil, gas and geothermal gross income

Oil, gas and geothermal deductions

Other AMT items

Tax-exempt interest income

Other tax-exempt income

Nondeductible expenses

Property distributions

Other foreign transactions

Related entity expense addback

Related entity expense allowable

Income (loss) reconciliation

Gross income sourced at shareholder level




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WI1377-3 WI28


Wisconsin Forced Statement ItemsWIStmtC (2015)

Forced Statement Items

Pass-through adjustment Other additions/deductions

At-Risk/PAL adjustment Other additions/deductions

Description Statement

Enter Amount to Force or

Enter Zero to Delete

1

2

WIStmtC WI29


Wisconsin Postsecondary Education CreditWIPE (2015)

Carryover

2010

2011

UtilizedTax Year

Credit AmountPreceding Credit Amount

2012

Generated

2013

1 2

3 4

5 6

7 8

WIPE WI30


Wisconsin Rental - Passive Activity InformationWIRent2 (2015)

General Information

Carryover

Passive activity code ( 1 - Passive activity , 3 = No limitation applied)

Subject to recharacterization rules

Aggregation group

Description

Unit

Ordinary business loss

Section 1231 loss

Long-term capital loss

Short-term capital loss


Auto and travel

Advertising

Other

Depletion

Depreciation

Wages and salaries

Utilities

Taxes

Repairs

Interest


Insurance

Commissions

Start-up cost deduction

Organization expense deduction

Form 4684, line 38b

Form 4684, line 32

Meals

Meals and entertainment

Amortization

1

2

3

4

5

6

7

8

9

10

11

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30

WIRent2 WI32


Wisconsin Form 1065 and 1041 Schedule K-1 - IncomeWIK1 (2015)

General Information

Income

Type of entity ( 1 = Partnership , 2 = Foreign partnership, 3 = Publicly traded partnership, 4 = Trust, 5 = Farm partnership)

Passive activity code (C Corp) ( 1 = Passive activity , 3 = No limitation applies)


6

7

8

4a

1

2

3

Supplemental



Guaranteed payments

Net Section 1231 gain (loss) (Other than casualty or theft)

Other income (loss)

Other income (loss) items:

Cancellation of debt

Mining exploration costs recapture

10411065Line Item

Section 1256 contracts and straddles

Involuntary conversions - Form 4684 line 34(b)(i) (Enter as positive amount)

Involuntary conversions - Form 4684 line 34(b)(ii) (Enter as positive amount)

Involuntary conversions - Form 4684 line 34(c)

7

8 3

9

Other interest income (Other than US obligation interest reported on Schedule K-1, supplemental info)

Ordinary dividends

Royalties


Name of entity

EIN

Unit

5 1

6 2

Ordinary business income (loss)

Net rental real estate income (loss)

Other net rental income (loss)

US obligation interest

5

10a

4

11

Section 1202 gain - 50% exclusion


Corporate partner qualifies for Section 1202 exclusion (S Corp)

Net long-term capital gains attributable to sale of farm assets10b 4b



Name of activity

1

2

3

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WIK1 WI33


Wisconsin Farm - Passive Activity InformationWIF3 (2015)

General Information

Carryovers

Unit

Description

Passive activity code (1 = Passive activity, 3 = No limitation applied )

Aggregation group

Significant participation hours

Organization/start-up deduction

Form 4684, line 38b

Form 4684, line 32


Section 1231 loss



Meals


Amortization

Other expenses

Veterinary, breeding, and medicine

Utilities

Taxes

Supplies

Storage and warehousing

Seeds and plants

Repairs and maintenance

Rent or lease - other (land, animals, etc)

Car and truck expense

Chemicals

Rent or lease - vehicles, machinery, and equipment

Pension and profit-sharing

Labor hired

Interest - other

Interest - financial institutions

Insurance (other than health)

Gasoline, fuel and oil

Freight and trucking

Fertilizer and lime

Feed

Employee benefits other than pension and profit-sharing

Depreciation

Custom hire (machine work)

Conservation expense

1

2

3

4

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6

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WIF3 WI34


Wisconsin Form 1065 and 1041 Schedule K-1 - DeductionsWIK1-2 (2015)

Deductions

Other deductions


Other deductions items:13

Noncash contributions - 30% limitation

Noncash contributions - 50% limitation

12

Cash contributions - 50% limitation

Reforestation expense deduction

Involuntary conversions - Line 29(b)(ii)

Unit

Name of entity

Commercial revitalization deduction

Preproductive period expenses

Deductions - royalty income

Capital gain property to a 50% organization - 30% limitation

Other portfolio deductions

Penalty on early withdrawal of savings

Cash contributions - 30% limitation

Capital gain property - 20% limitation

Section 179 deduction

Portfolio deductions subject to 2% floor

Section 59(e)(2) expenditures (S Corp)

Qualified conservation contributions - 50% limitation

Qualified conservation contributions - 100% limitation

10411065Line Item

Section 179 deduction - qualified real property12

Name of activity

1

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25

WIK1-2 WI35


Wisconsin Withholding Payments and ExtensionWIWHPmt (2015)

Payments

Extension

1st payment

Date Paid

4th payment

3rd payment

2nd payment

Amount Paid

Extended due date (For filing instructions, penalties and interest calculations)

Calculated Amount

Balance due on extension (Force)

Treat calculated amounts as paid

Total, or

Prior year overpayment

Specific payments if unequal or not timely:

Paid with extension (For page 1 of the return)

5th payment

Quick refund - Form 4466W

Tax withheld by WT-11 filers

1

2

3

4 5 6

7 8 9

10 11 12

13 14 15

16 17

18

19

20

21

22

WIWHPmt WI36


Wisconsin Direct Deposit and Electronic Funds WithdrawalWIBank (2015)

Account Information

Account number

Routing transit number

Name of financial institution

Suppress direct deposit of refund:

Type of account (1 = Checking, 2 = Savings)

Corporate return

Composite return (S Corp)

Non-US financial institution

Withholding return (S Corp)

1

2

3

4

5

6

7

8

WIBank WI37


Wisconsin Payments and ExtensionWIPmt (2015)

Payments

Extension

5th payment

Paid with extension (For page 2 of the return)

Quick refund - Form 4466W

Specific payments if unequal or not timely:

Prior year overpayment

Total, or

Treat calculated amounts as paid

Balance due on extension (Force)

Calculated Amount

Extended due date (For filing instructions, penalties and interest calculations)

Amount Paid

2nd payment

3rd payment

4th payment

Date Paid

1st payment

1

2

3

4 5 6

7 8 9

10 11 12

13 14 15

16 17

18

19

20

21

WIPmt WI38


Wisconsin Withholding EstimatesWIWHEst (2015)

Overpayment Application

Estimates

8 = Apply amount below

4th payment

3 = Use current year liability even if less than $500

9 = Use amounts entered below (If applying overpayment, only use code 7 or 8)

2nd payment

4 = Apply equally to each estimate; refund excess

6 = Apply to first and second estimates; refund excess

3rd payment

5 = Apply amount specified below to estimates until exhausted; refund excess

7 - Apply 100% of overpayment to next year's estimates; no refund

2 = Apply 100% of overpayment to next year's estimates; refund excess

Amount to round up each estimate

Number of estimates desired

2 = Use current year liability adjusted by amount below

Amounts for code #5, #9 or next year estimates paid:

1 = Refund 100% of overpayment

Form PW-ES - declaration for next year

3 = Apply to first estimate; refund excess

Application of current year overpayment

Amount for code #5 or #8

1st payment

5 = Use amounts entered below, before overpayment1 = Use current year liability, if less than $500 use zero

Amount for code #2

Amounts for Next Year

Code #5 or #9 Estimates Paid

1

2

3

4

5

6

7

8

9

10

11

12

13

14

WIWHEst WI39


Wisconsin Withholding Penalties and InterestWIWHPen (2015)

General Information

Annualized Income Installment Method

Period 4Period 3Period 2Period 1

Net income

Prior year less than 12 months (If different from federal)

Prior year tax

Suppress penalties on return:

Date return filed (If different from original due date of return)

Underpayment of estimated tax

Late interest

Failure to file

Fixed amount adjustment (Force)

Nonrefundable credits

Refundable credits

1

2

3

4

5

6

7 8 9 10

11

12 13 14 15

16 17 18 19

WIWHPen WI40


Wisconsin Foreign Transactions From Pass-Through EntitiesWIK1Frgn (2015)

Foreign Transactions Items

Foreign trading gross receipts


Unit

16

16

16

16

16

16

16 Other foreign transactions

16

16

16

Extraterritorial income exclusion

Interest expense

Deductions allocated and apportioned at partner level:

Foreign gross income sourced at partnership level

Gross income sourced at partner level

Gross income from all sources (Partnership's gross income from all sources use Screen K1-4)

Name of foreign country or US possession

16

16

16


Deductions allocated and apportioned at partnership level

Other


Federal Adjustment

Use Screen KSep for additional Schedule K-1 supplemental information items

Country code (Electronic filing only)

PAS = Passive income, GLI = General category income, 901 = Section 901(j) income, TRT = Income re-sourced by treaty

Category of income

10411065Line Item

1

2

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

WIK1Frgn WI41


Wisconsin Affiliates InformationWIAffil (2015)

General Information

Capital Gains Limitations

Adjustments

Net Operating Loss Adjustments

Address

Federal employer identification number


Name

Joined combined group during the year

Left combined group during the year

Reason member was excluded from a combined group in another state

Research credit available (Form 6CS)

Net capital loss attributable to separate entity items (Form 6CL)

Net capital gain attributable to separate entity items (Form 6CL)

Tax exempt corporation

Loss utilized by other members (Force)

Income adjustments (s. Tax 2.61(8))

Adjustment to insurance company's federal taxable income (Form 6I)

Shareable net business loss being shared with other members (Force)

Shareable net business loss being shared with this member (Force)

Member did not file a federal consolidated return

Pre-2009 shareable net business loss being shared with this member (Force)

Pre-2009 shareable net business loss being shared with other members (Force)

Pre-2009 net business loss carryforward available in 2012 (Line F of 2012 Pre-2009 business net loss CF wrk)

Other adjustments

Sum of recomputed charitable contribution deduction at combined group level (Force)

Recomputed net capital gain at combined group level (Force)

Adjustments to defer or recognize intercompany transactions

Charitable contribution deduction (Force)

Net capital gains (Force)

Intercompany sales

Member filed a separate Wisconsin return or was included in another group

Sum of charitable contribution deduction, 1231 losses, involuntary losses (Force)

1

2

3 4 5

6

7

10

12

15

16

17

18

19

20

21

22

23

24

25

26

27

28

29

30

31

32

37

38

39

40

WIAffil WI42


Wisconsin Form 1065 and 1041 Schedule K-1 - CreditsWIK1-3 (2015)

Credits

Schedule VC - Early stage seed investment credit

Schedule HR - Historic rehabilitation tax credit

Schedule TC - Technology zone credit

Schedule DC - Development zone capital investment credit

Schedule DC - Development zones credit

15

15

Unit

15

1515

Name of entity

15

15

15

15

Schedule EC - Enterprise zone jobs credit

15 15

Schedule MI - Manufacturing investment credit

15

Schedule ED - Economic development tax credit15

15 15

15 15

Schedule MS - Manufacturer's sales tax credit carryforward:

Unused credit

Share of net income (loss)

Share of unused sales tax credit

Gross tax

Recomputed 2015 tax liability

15 15

Schedule CM - Community rehabilitation program credit

15 15

Schedule R - Research credit

Schedule R - Research credit related to internal combustion engines

Schedule R - Research credit related to certain energy efficient products

Schedule JT - Jobs tax credit1515

15 15

Schedule MA-A - Agriculture credit

Schedule MA-M - Manufacturing credit

1515

Line Item1065 1041

Name of activity

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

23

24

WIK1-3 WI43


Wisconsin Combined Franchise Tax ReturnWIComb (2015)

General Information

Reconciliation With Federal Consolidated Return

Corporations not included in the Wisconsin combined return or federal return

Wisconsin combined group members not included in the federal return

Parent information for additional consolidated members

Member of federal return not included in the Wisconsin combined group

Controlled group election made for the first time 1

2

3

4

5

WIComb WI44


Wisconsin Nonapportionable IncomeWIAlloc (2015)

Nonapportionable Income

Wisconsin Total

Profits (losses) from disposal of nonbusiness tangible property

Rents and royalties from nonbusiness tangible property

Expenses related to income from rent and royalties above

Income from the sale or purchase of lottery prizes

Income allocable from businesses using separate accounting

1 2

3 4

5 6

7 8

9 10

WIAlloc WI45


Wisconsin Farm - ExpensesWIF2 (2015)

Expenses


Chemicals

Conservation expenses

Custom hire

Employee benefits

Feed purchased

Description

Unit

Veterinary, breeding and medicine

Other expenses


Meals (100% subject to Department of Transportation 80% limit)

Preproductive period

Fertilizer and lime



Insurance

Interest - financial institution

Interest - other

Labor hired (Enter gross wages before employment credits)

Pension and profit sharing

Rent or lease - vehicle, machinery and equipment



Seeds and plants


Supplies

Taxes

Utilities

Previously disallowed conservation expenses

Inclusion amount

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

29

30

31

WIF2 WI46


Wisconsin Farm Rental - ExpensesWI4835-2 (2015)

Expenses

Feed purchased

Employee benefits

Custom hire

Conservation expenses

Chemicals


Unit

Preproductive period

Meals (100% subject to Department of Transportation 80%limit)


Other expenses

Veterinary, breeding and medicine

Utilities

Description

Labor hired (Enter gross wages before employment credits)

Interest - other

Interest - financial institution

Insurance



Fertilizer and lime

Taxes

Supplies


Seeds and plants



Rent or lease - vehicle, machinery and equipment

Pension and profit sharing

Previously disallowed conservation expenses

Inclusion amount

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

29

30

31

WI4835-2 WI47


Wisconsin Composite Income Tax ReturnWIComp (2015)

General Information

Sale or Exchange of Section 179 Property

Extension

General footnote

Gain (loss) reported separately from Schedule 5K, line 17d (Force)

Extended due date (For filing instructions) 1

2

3

WIComp WI48


Wisconsin Insurance AdjustmentsWIIns (2015)

Adjustments

Dividend income not included in federal taxable income

Additional federal deduction for unpaid losses

Gain from operations other than life insurance

Dividend received deduction (Combined members only)

Gross premiums

Total net gains from operations

Loss carryforward deducted in federal taxable income 1

2

3

4

5

6

7

WIIns WI49


Wisconsin Power of Attorney, Page 2WIPOA2 (2015)

Limitations and Exclusions

Prior filed power of attorney acts not being revoked

Other

Appeal of notice dated

Field or office audit matters

Power of attorney is limited to:

1

2

3

4

WIPOA2 WI50


Wisconsin Shareholders' Pro Rata Share ItemsWIK (2015)

Income

Deductions

Total expenditures to which a Section 59(e)(2) election may apply


Noncash charitable contributions not requiring a Form 8283


Use Screen K1-2 for Schedule K-1 pass-through deduction items

Adjustment

Type of expenditures

Cash charitable contributions

Other income (loss)

Dividend income

Interest income (Enter on Screen AdjS)

Adjustment

Use Screen K1 for Schedule K-1 pass-through income items

Other portfolio deductions

Net Section 1231 gain (loss) (Force)

Other deductions

Portfolio deductions subject to 2% floor

Portion of long-term capital gain attributable to sales of farm assets (Force)

2

3

4

5

6

7

8

9

10

11

12

13

14

WIK WI51



Additions

Subtractions

State taxes

Related entity expenses


Basis, section 179, depreciation, amortization difference

Federal basis of assets disposed exceeds the Wisconsin basis

2014 manufacturing and agriculture credit

Addition for certain credits computed (Enter on Screen 1377-2)


Adjustment for built-in gains tax

Federal capital gains and excess net passive income taxes

Other additions

Related entity expenses


Wisconsin basis of assets disposed exceeds the federal

Basis, section 179, depreciation, amortization difference


Adjustment for built-in gains tax

Federal work opportunity credit wages

Federal research credit expenses

Other subtractions



1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

29

30

31

32

33

34

35

36

37

38

WI1377-4 WI52


Wisconsin Credit Union AdjustmentsWICU (2015)

Adjustments

Deposits on hand:

January 1

January 31

February 28

March 31

April 30

May 31

June 30

July 31

August 31

September 30

October 31

November 30

December 31

Expenses directly related to income from deposits

Expenses directly related to income from non-public deposits

Shortcut method

Public Deposits Total Deposits

Addition and subtraction modifications

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

29

30

WICU WI53


Wisconsin Sale of Section 179 Property From Pass-ThroughWIK1Sale (2015)

General Information

Sale Information

Current Year Installment Sale

Related Party Installment Sale Information

Casualty or Theft Information

Treatment (A code should be manually entered for all assets)

Section 179 expense deduction passed through

Alternative minimum tax gain (loss) adjustment

Income recapture from Form 4797 (C Corp)

Casualty occurrence description

FMV before loss

FMV after loss

Cost or other basis

Commissions and other expenses of sale

Depreciation allowed or allowable excluding Section 179

Beginning of year, remaining gross profit (C Corp) (Used for passive loss and AMT adjustment)

Sale to related party

Selling price of property sold by related party

Property type (1 = Business, 2 = Income producing)

Date of second sale

Description

Unit

Form

Disposition due to casualty or theft

Date acquired

Date sold

Gross sales price or insurance proceeds received


Sale is a prior year installment sale

Total current year payments received

Related party

Address

Taxpayer identifying number

Prior year payments received

Section 179 carryover (C Corp)

Prior year gross profit percentage (C Corp/Force) (xxx.xxxx)

Mortgage and other debts the buyer assumed

Was the property sold a marketable security? (1 = Yes, 2 = No)

Special condition if applicable (1 = Sale or exchange, 2 = Involuntary conversion, 3 = Death of seller, 4 = No tax avoidance)

Explanation if no tax avoidance purpose

Does not qualify for installment treatment

Prior year installment from like-kind exchange (Section 453(f)(6))

Section 1250 property

State does not conform to Section 179 QRP treatment

1

24

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

29

30

31

32

33 34 35

36

37

38

39

40

41

42

43

44

45

WIK1Sale WI54


Wisconsin Form 1065 and 1041 Schedule K-1 - AMT, OtherWIK1-4 (2015)

Taxes

Other Information

Taxes

Foreign Transactions (S Corp)

Alternative Minimum Tax Items (S Corp)

Other Information

Name of entity

Unit

Tentative allowable depletion (Expensed only)

Nondeductible expenses (S Corp)


Tax-exempt interest income

18c

18b

1318a

Investment expenses (S Corp)20

21a 14a

Related entity expense allowable

Related entity expense addback

14b21b

Intangible drilling costs (C Corp)


Depletion (other than oil and gas)

Oil, gas and geothermal properties - gross income

Oil, gas and geothermal properties - deductions

Other AMT items:

Long-term contracts

Tax shelter farm activities

Other

17 12

17

17 12

17

17

17 12

Adjusted gain (loss)

17 12

17

17 12

17

17

17 12

17 12

17

17 12

17

17

17 12

Gross income (Force)22

Net farm income (loss)

Gross income from all sources (Enter corporation's gross income from all sources on Screen K2)16

15

1515

1515 Wisconsin tax withheld - other (S Corp)

Tax paid to other states (S Corp)

Wisconsin tax withheld - amount to be reported on page 2

10411065Line Item

Name of activity

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

WIK1-4 WI55


Wisconsin Development Zones CreditWIDC (2015)

Development Zones Credit

Development Capital Investment Credit

Environmental remediation credit

Job creation or retention credit

Asset Module



Amount expended to acquire or repair real property

Purchase price of tangible personal property

Subsidies and reimbursements

1

2

3

4

5

WIDC WI56


Wisconsin Form 1065 and 1041 Schedule K-1 - PassiveWIK1-5 (2015)

General Information

Carryover

Use Screen KSep for additional Schedule K-1 supplemental information items

Form 4684, line 38b

Form 4684, line 32

Other deductions

Intangible drilling costs

Depletion

Section 179

Other losses

Other rental loss

Rental real estate loss

Significant participation hours

Operating

Aggregation group

Unit

Name of entity


Section 1231 loss



Name of activity

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

WIK1-5 WI57


Wisconsin Dairy and Livestock Farm Investment CreditWIDI (2015)

Carryover

UtilizedTax Year


2009

2010

2011

Generated

2012

2013

2004

2005

2006

2007

2008

1 2

3 4

5 6

7 8

9 10

11 12

13 14

15 16

17 18

19 20

WIDI WI58


Wisconsin Passive Activity InformationWI8810 (2015)

General Information

Election to Increase Basis of Credit Property

Name of activity disposed

Description of credit property

Amount of unallowed credit that reduced the property's basis

Net active income for closely held corporation (Not applicable if corporation is also a personal service corporation)

Tax attributable to net passive income and net active income (Force)

Elect the increase in basis of credit property disposed

1

2

3

4

5

6

WI8810 WI60


Wisconsin Ethanol and Biodiesel Fuel Pump CreditWIEB (2015)

Carryover

2013

Generated

2012


Tax Year Utilized

2011

2010 1 2

3 4

5 6

7 8

WIEB WI61


Wisconsin Sale of Business PropertyWISale (2015)

General Information

Sale Information

Form 4797, Part III - Recapture

Form 6252 - Installment Sales

Form 6252 - Related-Party Installment Sale Information

Soil, water and land clearing expenses

Applicable percentage (If not 100%) (xxx.xx)

Intangible drilling and development costs

Applicable payments excluded from income under Section 126

Date acquired

Date sold


Cost or other basis

Treatment (A code should be manually entered for all assets not in the asset module)


Commissions and other expense of sale

Depreciation allowed or allowable

27(b)



Was the property sold a marketable security? (1 = Yes, 2 = No )

Date of second sale

27(a)

1254

1255

28(a)

26(f)


Explanation if no tax avoidance



Additional depreciation after 1975

Applicable percentage (If not 100%) (xxx.xx)

Additional depreciation after 1969

Section 291 amount

Unit

Form

Disposition of activity (S Corp) ( Blank = Portfolio , 1 = Business, 2 = Passive)

Gross proceeds reported on Form 1099-S or 1099-B (Form 4797, line 1)

Disposition due to casualty or theft

29(a)

Casualty or theft gain postponed

Description

1252

26(d)

26(a)

26(b)

1250


Current year payments received

Related party

Address

Adjusted basis at S Corporation election date (S Corp)

Fair market value at S Corporation election date (S Corp)



1

23

6

7

8

9

10

11

12

13

14

15

16

17

18

19

21

22

23

24

25

26

27

28

29

30

31

32

33

34

35

36 37 38

39

40

41

42

43

44

WISale WI62


Wisconsin Prior Year Installment SaleWIInstPY (2015)

General Information

Gross Profit and Contract Price

Installment Sale Income


Treatment


Income recapture from Form 4797

Prior year gross profit percentage (Force) (xxx.xxxx)



Cost or other basis

Depreciation allowed or allowable

Section 1250 property (S Corp)

Disposition of activity (S Corp) ( Blank = Portfolio , 1 = Business, 2 = Passive)

Date acquired

Date sold

Ordinary income previously recaptured

Beginning of year, remaining gross profit (Used for passive loss and AMT adjustments)

Net unrealized built-in gains (S Corp)

Related party name

Form

Unit

Description

Date of second sale




Total current year payments received


Balance of unrecaptured Section 1250 gain to be taxed (S Corp)

Total ordinary income to recapture (Section 1252, 1254, 1255 property only)

Address






1

23

4

5

6

7

8

9

10

11

12

13

14

15

17

18

19

20

21

22

23

24

25

26

27

28 29 30

31

32

33

34

35

36

WIInstPY WI63


Wisconsin Casualty or TheftWI4684 (2015)

General Information


Replacement Information

Unit

FormOccurrence description

Description property C

Description property B

Description property A

D

Cost of replacement property

Date acquired

AMT gain (loss) adjustment

Fair market value after loss

Fair market value before loss

Total net reimbursement

CBA

Gain reported on Form 4797, Part III

Accumulated depreciation

Date of casualty or theft

Casualty or theft number

Cost or basis

Date acquired


Description property D

Property description is required for Form 4684, Section B, Part I, and calculation of the applicable column

Description replacement property A

Asset number

Force holding period (1 = Short-term, 2 = Long-term)

Postpone entire gain

Property acquired from related party

Description replacement property D

Description replacement property C

Description replacement property B

Federal Revenue Procedure 2009-20 deductible theft loss

1

23

4

5

6

8

9

10

11

12

13

14

15

16

17

18

19

20

22

23

24

25

26

27

28

29

30

31

32

33

34

36

37

38

39

40

41

42

43

44

45

46

47

48

50

51

52

53

54

55

56

57

58

59

60

61

62

63

64

65

66

67

68

69

70

71

72

73

74

75

76

77

78

WI4684 WI64


Wisconsin Like-Kind ExchangesWI8824 (2015)

General Information

Information on the Exchange

Calculation of Gain and Basis

Related Party Exchanges

Date like-kind property given up was acquired

Date property transferred to other party

Date like-kind property received was identified

Date like-kind property received from other party

1120S type (S Corp) ( Blank = Portfolio , 1 = Business, 2 = Passive)


Property received

Liability assumed

Cash paid

Adjusted basis of like-kind property given up

Liability given up

Exchange expenses

Total potential ordinary income under recapture rules

Name of related party

Address of related party

Fair market value of other property given up

Adjusted basis of other property given up

Fair market value of like-kind property received

During this tax year, was the like-kind property received sold or disposed of? (1 = Yes, 2 = No)

Special condition if applicable (1 = Death of either party, 2 = Involuntary conversion, 3 = No tax avoidance)


Fair market value of non Section 1245 like-kind property received


Identifying number

Relationship

During this tax year, did related party sell or dispose of property received? (1 = Yes, 2 = No)

Property givenUnit

Form

Fair market value of other (not like-kind) property received

Section 179 carryover (C Corp)



Cost or other basis

Installment obligation received in like-kind exchange

Cash received

Adjusted basis of like-kind property from pass through entity:


1

24

5

6

7

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

29

30

31

32

33

34

35 36 37

38

39

40

41

42

43

WI8824 WI65


Wisconsin At-RiskWI6198 (2015)

General Information

Amount At-Risk

Carryover

Increase in at-risk

Form 4684, line 32

Form 4684, line 38b

1 = Adjusted basis (simplified)

Since effective date or end of your prior tax year:

Increase in at-risk

Decrease in at-risk

Beginning at-risk amount

At effective date:

Intangible drilling costs

Other portfolio losses


Total amount of losses deducted in prior years beginning after 1978

2 = Investment in activity (detailed)

3 = Prior year Form 6198, line 19b (detailed)

Description

Decrease in at-risk

All at-risk entities:

Schedule K-1 entities:

Rental real estate loss

Other rental loss

Beginning at-risk code

Amounts previously added to gross income under the recapture rule

Unit

Form

Deductions related to portfolio income

Other deductions


Other losses

Section 179

Depletion


Section 1231 loss



Operating (See Screen 6198R for rental properties)

1

23

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

29

WI6198 WI66


Wisconsin Economic Development Tax CreditWIED (2015)

Credit Information

Transfer of Tax Credit

Carryover (C Corp)

Credit Information


Economic development tax credit


UtilizedTax Year


2013

2014

Generated

2009

2010

2011

2012

Current year credit transferred to other taxpayers (C Corp)


Address

Name

Person eligible to claim the tax credit:

Transferred amount from other taxpayers


Transferred to

Other taxpayers

Recipient of transferred tax credit:


Name

Address


Identifying number

1

2

3

4 5 6

7 8

9

10

11

12

13 14 15

16 17

18

19 20 21

22 23 24

25 26 27

28 29 30

31 32 33

34 35 36

WIED WI67


Wisconsin Prior Year Casualty or TheftWI4684PY (2015)

General Information


Replacement Information


Description replacement property A

Description replacement property B

Description replacement property C

Date of casualty or theft

Accumulated depreciation

A

Description property D


Date acquired

Cost or basis

D

Description property A

Description property B

Description property C

Description replacement property D

Date acquired

Prior year cost of replacement property

Postponed gain

Adjusted basis

Occurrence description Form

Unit

Total net reimbursement



AMT gain (loss) adjustment

Property description is required for Form 4684, Section B, Part I, and calculation of the applicable column

Only enter the replacement property that was acquired within the specified replacement period

B C

Current year cost of replacement property

1

23

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

29

30

31

32

33

34

35

36

37

38

39

40

41

42

43

44

45

46

47

48

49

50

51

52

53

54

55

56

57

58

59

60

61

62

63

64

65

66

67

68

WI4684PY WI68


Wisconsin Farm Rental - Passive Activity InformationWI4835-3 (2015)

General Information

Carryovers

Description

Unit

Aggregation group

Passive activity code ( 1 = Passive activity , 3 = No limitation applied)

Chemicals

Pension and profit-sharing

Labor hired

Interest - other

Interest - financial institutions

Insurance (other than health)



Fertilizer and lime

Feed purchased

Employee benefits other than pension and profit-sharing

Depreciation

Custom hire (machine work)

Organization/start-up deduction

Form 4684, line 38b

Form 4684, line 32


Car and truck expenses

Conservation

Section 1231 loss



Meals


Amortization

Other expenses

Veterinary, breeding, and medicine

Utilities

Taxes

Supplies


Seeds and plants



Rent or lease - vehicles, machinery, and equipment

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

29

30

31

32

33

34

35

36

37

38

39

WI4835-3 WI69


Wisconsin Farmland Preservation CreditWIFC (2015)

General Information

Household Income

Credit

Number of acres of land on which claim is based

Farmland used by someone else:

Name

Address


Corporations income

Net current year property taxes

If multiple percentages, enter current year property tax for each rate:

80 percent

Date of preservation agreement

No change to previously submitted zoning certificates

Nonfarm business losses


Notified of noncompliance with any conservation plan ( 1 = Yes, 2 = No)

Prior year property taxes were paid in full (1 = Yes , 2 = No)

Gross farm profits are at least $6,000 ($18,000 over three years) (1 = Yes , 2 = No)

At least 35 acres of farmland are enrolled in the conservation reserve program (1 = Yes , 2 = No)

Farm business losses

70 percent

100 percent

1

2

3

4

5

6

7

8 9 10

11

12

13

14

15

16

17

18

19

21

22

WIFC WI70


Wisconsin Farmland Preservation CreditWIFC2 (2015)

General Information

Household Income

Capital loss carryforwards

Capital gains not taxable

Nonfarm business losses

Depreciation:

Dependents farm income

Spouse's income

Shareholder income

SSN

Shareholder name

Ownership percentage

Cash public assistance, county relief, and Wisconsin Works payments

Child support, maintenance payments, and other support money

Contributions to deferred compensation plans

Contributions to IRA's, self-employed SEP, SIMPLE, and qualified plans

Depletion expense and intangible drilling costs

Gain from sale of house

Housing allowance provided to a member of the clergy

Income of a nonresident or part-year resident spouse

Interest on state and municipal bonds

Interest on US securities

Distributions from IRA, SEP, SIMPLE and other qualified plans

Military compensation or cash benefits

Nontaxable income from sources outside Wisconsin

Nontaxable income of a Native American

Rent reduction for a resident manager

Scholarships, fellowships, and grants

Social security and SSI payments

Unemployment compensation

Workers' compensation and loss of time insurance

Schedule C

Schedule C-EZ

Schedule E

Schedule F

Form 4835

Other

Rental property

Partnerships/LLCs

Tax-options (S) corporations

Trusts and estates

Farm Nonfarm NonfarmFarm

Car and Truck Mileage Other Depreciation

Amortization

1

2

3

4

5

6

7 8

9 10

11 12

13 14

15 16

17 18

19 20

21 22

23 24

25 26 27 28

29

30

31

32

33

34

35

36

37

38

39

40

41

42

43

44

45

46

47

48

49

50

51

WIFC2 WI71


Wisconsin Film Production CreditsWIFP (2015)

Nonrefundable Film Production Services Cr Carryover

Nonrefundable Film Production Co Inv Cr Carryover

Generated


Tax Year Utilized

2010

2009

2008

2009

UtilizedTax Year


2010

Generated

1 2

3 4

5 6

7 8

9 10

WIFP WI72


Wisconsin Capital Gains and LossesWID (2015)

Sale of Capital AssetsSale of Capital Assets

Built-In Gains (S Corp)

Capital gain distributions

Detail schedule

Force

Long-term capital gain

Short-term capital gain

Ordinary income

Other income

Section 1231 gain

Gain (Loss) Gain Carryover

Recognized Built-In Recognized Built-In

Net unrealized gains defined by IRC Section 1374, if applicable

Wisconsin net business loss carryforward

Wisconsin taxable income before apportionment

Undistributed long-term capital gain from Form 2439

Were assets acquired in a Section 1374(d)(8) transaction? (1 = Yes, 2 = No)

1

2

3

4

5

6

7 8

9

10

11

12

13

WID WI73


Wisconsin Nonresident Withholding ReturnWIWH (2015)

General Information

Sale or Exchange of Section 179 Property

General footnote

Gain (loss) reported separately from Schedule 5K, line 17d (Force)

1

2

WIWH WI74


Wisconsin Add Back of Intangible ExpensesWIAB (2015)

Expenses

Deduction

Related entity

Identification number

Interest expense

Rental expense allowable

Rental expense

Intangible expense

Management fees

Interest expense allowable

Management fees allowable

Intangible expense allowable

1

2

3

4

5

6

7

8

9

10

WIAB WI75


Wisconsin Development Capital Investment CreditWIDCCO-2 (2015)

Carryover

Tax Year

Preceding

Generated

Credit Amount Credit Amount

Utilized

2006

2005

2004

2003

2002

2001

2000

2014

2013

2012

2011

2010

2009

2008

2007

1 2

3 4

5 6

7 8

9 10

11 12

13 14

15 16

17 18

19 20

21 22

23 24

25 26

27 28

29 30

WIDCCO-2 WI76


Wisconsin Health Insurance Risk-Sharing Assessment CreditWIHI (2015)

Carryover

2000

2001

UtilizedTax Year


2002

Generated

2003

2004

2005

2006

2007

2008

2009

2010

2011

2012

2013

2014

1 2

3 4

5 6

7 8

9 10

11 12

13 14

15 16

17 18

19 20

21 22

23 24

25 26

27 28

29 30

WIHI WI77


Wisconsin Electronic FilingWIELF (2015)

General InformationGeneral Information

Additional Information Form 1CNS (S Corp)

Additional Information Form PW-1 (S Corp)

Suppress Form 5S electronic file (S Corp)

Requested payment date (Mandatory if using the electronic funds withdrawal method)

Amount of tax payment (Force)

Electronic funds withdrawal for balance due returns:

Credit card

Name control

ForceCalculated Value

Signature date (If different from federal)




Suppress Form 1CNS electronic file

Suppress Form PW-1 electronic file




Suppress Wisconsin electronic file(s) when filing federal return electronically






Electronic funds withdrawal for amended balance due returns:

Electronic funds withdrawal for amended balance due returns:



Efile authorization has already been signed and returned (Links to Utilities > Electronic Filing Status)

For amended returns:



1

2

3

4

5

6

7

8

9

10 11

12

13

14

15

16

17

18

19

20

21

WIELF WI79


Wisconsin Historic Rehabilitation CreditsWIHR (2015)

Credit Information


Carryover (C Corp)

Credit Information


Election period (1 = Credit claimed when rehabilitation work was completed, 2 = Credit claimed when the expenditures are paid)

Adjusted basis in the building on the first day of the rehabilitation period

Qualifying expenditures incurred on the project to date

Qualified rehabilitation expenditures for the current year


2014

2013

2012

2011

2010

2009

2008

2007

2006

2005

2004

2003

Generated

2002


Tax Year Utilized

2001

2000


Business name

Address


Current year credit transferred from other taxpayers

Other taxpayers

Transferred toTransferred in from

Other taxpayers




Address

Address of rehabilitated property:

First and last name

Recipient of transferred tax credit:

Identifying number

First and last name



Address

Business name

1

2 3 4

5

6

7

8

9 10

11

12

13 14 15

16 17

18

19 20

21

22

23

24 25 26

27 28

29

30 31 32 33

34 35 36 37

38 39 40 41

42 43 44 45

46 47 48 49

50 51 52 53

54 55 56 57

58 59 60 61

62 63 64 65

66 67 68 69

70 71 72 73

74 75 76 77

78 79 80 81

82 83 84 85

86 87 88 89

WIHR WI80


Wisconsin Internet Equipment CreditWIIE (2015)

Internet Equipment Carryover

2010

2011

2006

2007

2008

2009

UtilizedTax Year


Generated

1 2

3 4

5 6

7 8

9 10

11 12

WIIE WI81


Wisconsin Like-Kind Exchange of Section 179 PropertyWI8824PT (2015)

General Information

Information on the Exchange

Computation of Gain and Basis

Related Party Exchanges

Unit

FormProperty given

Fair market value of non Section 1245 like-kind property received


Special condition if applicable (1 = Death of either party, 2 = Involuntary conversion, 3 = No tax avoidance)

During this tax year, was the like-kind property received sold or disposed of? (1 = Yes, 2 = No)

During this tax year, did related party sell or dispose of property received? (1 = Yes, 2 = No)

Relationship

Identification number


Address of related party

Name of related party

Exchange expenses

Liability given up

Like-kind property given up:

Cash paid

Liability assumed

Fair market value of like-kind property received

Cash received

Adjusted basis of other property given up

Fair market value of other property given up

Date like-kind property received from other party

Date like-kind property received was identified

Date property transferred to other party

Date like-kind property given up was acquired


Property received

Cost or other basis



Installment obligation received in like-kind exchange

Fair market value of other (not like-kind) property received

Does not qualify for installment sale treatment

1

24

5

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

29

30 31 32

33

34

35

36

37

38

WI8824PT WI82


Wisconsin Manufacturing Investment CreditWIMI (2015)

Credit Information

Carryover (C Corp)

Credit Information

Manufacturer's sales tax credit carryover


2012

2011

2010

2009

2008

Generated

2014

2013


Tax Year Utilized

1

2 3

4 5

6 7

8 9

10 11

12 13

15 16

WIMI WI83


Wisconsin Development Opportunity Zone CreditWIDCCO-3 (2015)

Carryover

Utilized

Credit AmountCredit Amount

Generated

Preceding

Tax Year

2007

2008

2009

2010

2011

2012

2000

2001

2002

2003

2004

2005

2006

1 2

3 4

5 6

7 8

9 10

11 12

13 14

15 16

17 18

19 20

21 22

23 24

25 26

WIDCCO-3 WI84


Wisconsin Technology Zone CreditWITC (2015)

Credit Information

Carryover (C Corp)

Credit Information

Credit for real and personal property taxes paid

Credit for capital investments made in a technology zone

Credit for wages paid for jobs created in a technology zone


2013

2014

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

2012

UtilizedTax Year


Generated

1

2

3

4 5

6 7

8 9

10 11

12 13

14 15

16 17

18 19

20 21

22 23

24 25

26 27

28 29

WITC WI85


Wisconsin Venture Capital CreditsWIVC (2015)

Credit Information

Carryover (C Corp)

Credit Information

Early stage seed investment credit

Specially allocated credit

Transfer of early stage seed investment credit


2012

2011

2010

2009

2008

2007

2006

2005

2014

2013

UtilizedTax Year


Generated

Transfer to

Other Taxpayers





Address

Name

1

2

3

4

5 6 7

89

10

11

12 13 14

15 16 17

18 19 20

21 22 23

24 25 26

27 28 29

30 31 32

33 34 35

36 37 38

39 40 41

WIVC WI86


Wisconsin Research CreditsWIR (2015)

Qualified Research Expenses

Research wage expense

Research supplies expense

Research computer rental expense

Contract research expense

Wages that qualify for the Wisconsin development zones credit

Qualifying expenses used in federal orphan drug credit

Research expenses for prior 3 years:

2014

2013

2012

1

2

3

4

5

6

8

9

10

WIR WI87


Wisconsin Research Credits - Internal Combustion EnginesWIR1 (2015)



Contract research expenses

Research computer rental expenses


Research wage expenses

2012

2013

2014


1

2

3

4

5

6

7

8

WIR1 WI88


Wisconsin Research Credits - Energy Efficient ProductsWIR2 (2015)



Contract research expenses

Research computer rental expenses


Research wage expenses

2012

2013

2014


1

2

3

4

5

6

7

8

WIR2 WI89


Wisconsin Water Consumption CreditWIWC (2015)

Carryover

2013

2012

2011

2010

UtilizedTax Year


Generated

1 2

3 4

5 6

7 8

WIWC WI90


Wisconsin Farmland Preservation CreditWIFCA (2015)

General Information

Credit

Gross farm profits are at least $6,000 ($18,000 over three years) (1 = Yes , 2 = No)

Prior year property taxes were paid in full (1 = Yes , 2 = No)

Compliance with soil and water conservation plans ( 1 = Yes, 2 = No)


Name of city, town or village


Address

Name

Farmland used by someone else:

Number of farms on which claim is based

Location of farm:

County

City, town or village (C = City, T = Town, V = Village)

Qualifying acres

Ownership percentage

1

2

3

4

5

6

7 8 9

10

11

12

13

14

15

18

WIFCA WI91


Wisconsin Enterprise Zone Jobs CreditWIEC (2015)

Credit Information

Enterprise zone jobs credit


1

WIEC WI92


Wisconsin Combined Capital LossWICCO (2015)

Net Capital Loss Adjustments for Combined Members

Use these fields to calculate the combined capital loss deduction

Or Loss Utilized

(Gain Offset)

Prior Year

(Net Capital Loss)

Net Capital Gain

2014

2010

2011

Tax Year

Preceding

2012

2013

Member's Federal Capital Loss Carryover for Combined Returns

Name 2

3 4

5 6

7 8

9 10

11 12

13

WICCO WI93



Other

Nondeductible expenses (Other than employment credit wages, employer tip credit reduction, and meals and entertainment)

Total dividend distributions paid from accumulated earnings and profits

Explanation of Wisconsin adjustments

Investment expenses

Tax-exempt interest (Tax-exempt interest must be entered on Screen AdjS)


AdjustmentUse Screen K1-4 for Schedule K-1 pass-through other items

Income (loss) reconciliation (Force)

1

2

3

4

5

6

WIK4 WI94


Wisconsin Community Rehabilitation Program CreditWICM (2015)

Credit Information

Provider Information

Carryover (C Corp)

Credit Information

Provider Information

Carryover (C Corp)

Amount paid to a community rehabilitation program

Amount paid to additional community rehabilitation programs

Entity providing the community rehabilitation program:

Name

Address

Name of entity for which work was provided

Date contract signed

Amount of payments for work performed

Total payments received


Taxable year:

Beginning date

Ending date


2012

2011

2014

2013

Generated


Tax Year Utilized

Suite

1

2

3

4

5

6 7 8

9

10

11

12

13

14

17 18

19 20

21 22

24 25

WICM WI95


Wisconsin Accumulated and Other AdjustmentsWIMS (2015)

Schedule 5M - Analysis of Accumulated and Other Adjustments

Other reductions (Other than Schedule K expense items)

Balance at beginning of taxable year (If different from federal)

Distributions other than dividends (Force)

Other additions (Other than Schedule K income items)

OAAAAA

1 2

3 4

5 6

7 8

WIMS WI96


Wisconsin Estimate Electronic FilingWIELFEst (2015)

General Information

Estimate Information

Additional Estimate Information

General Information

Estimate Information

Additional Estimate Information

Withdrawal dates: (If different from estimate due dates)

4th payment

3rd payment

2nd payment

1st payment

Electronic funds withdrawal for estimated payments: (For vouchers with amounts greater than zero)

Form Corp-ES estimated payments

Form PW-ES estimated payments (S Corp)

Corp-ES PW-ES (S Corp)

PW-ES (S Corp)

Corp-ES

1st payment

2nd payment

3rd payment

4th payment

Electronic funds withdrawal for additional estimate payments:

Amount

4th payment

3rd payment

2nd payment

1st payment

Amount

Enter additional estimate payments to be made with amended return.

Additional estimate payments do not replace estimates included with original return.

(If different from estimate due dates)

(If different from estimate due dates)

1

2

3

4

5

6

7

8

9

10

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

WIELFEst WI97


Wisconsin Biodiesel Fuel Production CreditWIBC (2015)

Carryover

UtilizedTax Year


2012

Generated

20131 2

3 4

WIBC WI98


Wisconsin Electronic Medical Records CreditWIEM (2015)

Carryover

2013

Generated

2012


Tax Year Utilized

1 2

3 4

WIEM WI99


Wisconsin At-Risk Limitations - Rent and RoyaltiesWI6198R (2015)

Carryovers

Description

Unit

Form

Start-up expense deduction

Organization costs deduction

Form 4684, line 38b

Form 4684, line 32

Meals


Amortization

Other

Depletion

Depreciation

Wages and salaries

Utilities

Taxes

Repairs

Interest


Insurance

Commissions


Auto and travel

Advertising

1

23

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

WI6198R WI100


Wisconsin Veteran Employment CreditWIVE (2015)

Carryover

2012

UtilizedTax Year


Generated

1 2

WIVE WI101


Wisconsin Manufacturer's Sales Tax Credit CarryoverWIMSCO (2015)

Carryover

UtilizedTax Year


Generated

1995

1996

1997

1998

1999

2000

2001

2002

2003

2004

2005

1 2

3 4

5 6

7 8

9 10

11 12

13 14

15 16

17 18

19 20

21 22

WIMSCO WI102


Wisconsin Research Credits CarryoverWIRCO (2015)

Research Expense Carryover

Research Facilities Carryover

Super Research and Development Carryover

2014

2013

2012

2011

2010

2009

2008

2007

2006

2005

2004

2003

Generated

2002


Tax Year Utilized

2001

2000

2009

2010

2011

2012

2013

2013

2012

2011

UtilizedTax Year


Generated

UtilizedTax Year


Generated

1 2

3 4

5 6

7 8

9 10

11 12

13 14

15 16

17 18

19 20

21 22

23 24

25 26

27 28

29 30

31 32

33 34

35 36

37 38

39 40

41 42

43 44

45 46

WIRCO WI103


Wisconsin Research Credits - Combustion Engines CarryoverWIR1CO (2015)



2009

2000

2001

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

2012

2013

2014

UtilizedTax Year


Generated

UtilizedTax Year


Generated

2013

2012

2011

2010

1 2

3 4

5 6

7 8

9 10

11 12

13 14

15 16

17 18

19 20

21 22

23 24

25 26

27 28

29 30

31 32

33 34

35 36

37 38

39 40

WIR1CO WI104


Wisconsin Research Credits - Energy Efficient CarryoverWIR2CO (2015)



2014

2013

2012

2011

2009

2008

2007

2006

2005

2004

2003

2002

2001

2000

2010

UtilizedTax Year


Generated

UtilizedTax Year


Generated

2010

2011

2012

2013

2009

1 2

3 4

5 6

7 8

9 10

11 12

13 14

15 16

17 18

19 20

21 22

23 24

25 26

27 28

29 30

31 32

33 34

35 36

37 38

39 40

WIR2CO WI105


Wisconsin Development Zones CreditWIDCCO (2015)

Carryover

2000

2001

Tax Year

Preceding

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

2012

2013

2014

Generated

Credit Amount Credit Amount

Utilized

1 2

3 4

5 6

7 8

9 10

11 12

13 14

15 16

17 18

19 20

21 22

23 24

25 26

27 28

29 30

WIDCCO WI106


Wisconsin Amended Withholding ReturnWIWHAmnd (2015)

General Information


Amended Amounts




Other interest and penalty due

Overpayment to be applied


Underpayment interest due

1

2

3

4

5

6

7

WIWHAmnd WI107


Wisconsin Amended Composite ReturnWICAmend (2015)

General Information






1

2

3

4

WICAmend WI108


Wisconsin Revenue Procedure 2009-20 (Ponzi)WIPonzi (2015)

Computation of Deduction

Required Statements and Declarations


Tax years and dates filed for returns that do not satisfy the conditions of Revenue Procedure 2009-20

Taxpayer identification number


Address

Name of responsible individual or entity

Does the taxpayer intend to pursue third-party recovery? (1 = Yes, 2 = No)

Potential insurance / SIPC recovery

Actual recovery

Withdrawals for all years

Income reported on prior years tax returns

Subsequent investments

Initial investment

Occurrence description

Casualty or Theft number

Foreign country

Foreign province or state

Foreign postal code

1

2

3

4

5

6

7

8

9

10

11

12

13

14 15 16

1718

19

20

22

WIPonzi WI109


Wisconsin Agricultural CreditWIMAA (2015)

Credit Information

Carryover (C Corp)


Indirect costs

Direct costs allocable to production gross receipts

Production gross receipts

Cost of good sold allocable to production gross receipts

All gross receipts

Average value of real and personal property owned, rented or used in production:

Wisconsin

Total

UtilizedTax Year


Generated

2013

2014

All agricultural activities occurred in Wisconsin on property assessed as agricultural

Produce, grow, or extract on property assessed as agricultural (1 = Yes, 2 = No)

Operations began in 2015 (1 = Yes, 2 = No)

Rent the farmland to others (1 = Yes, 2 = No)

1

2

3

4

5

6

7

8 9

10 11

39

40

41

42

WIMAA WI110


Wisconsin Waiver RequestWIWaiver (2015)

Waiver

Steps taken to assure future e-filing

Steps taken to e-file return

Reason for undue hardship

Request electronic waiver

3 = Electronic filing and payment waiver requested

1 = Electronic filing waiver requested

2 = Electronic payment waiver requested

1

2

3

4

WIWaiver WI111


Wisconsin Development Finance CreditWIComDev (2015)

Carryover

2000

UtilizedTax Year


2001

Generated

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

2012

2013

1 2

3 4

5 6

7 8

9 10

11 12

13 14

15 16

17 18

19 20

21 22

23 24

25 26

27 28

WIComDev WI112


Wisconsin Manufacturing CreditWIMAM (2015)

Credit Information

Carryover (C Corp)

UtilizedTax Year


Generated

2013

2014

Total

Wisconsin

Average value of real and personal property owned, rented or used in production:

All gross receipts

Cost of good sold allocable to production gross receipts

Production gross receipts

Direct costs allocable to production gross receipts

Indirect costs


All manufacturing activities occurred in Wisconsin on property assessed as manufacturing

Department of revenue account number

Department of revenue parcel number

Rent or lease manufacturing machinery or buildings to others

First approved in 2015 to have property assessed as manufacturing

1

2

3

4

5

6

7

8 9

10 11

39

40

41

42

43

WIMAM WI113


Wisconsin Pass-Through SalesWISalePT (2015)

General Information

Sale Information

Installment Sale Information





Sale is a prior year installment sale


Casualty occurrence description





Description

Unit

Form


Disposition due to casualty or theft (Part III assets only: used to determine gains to carry to Form 4684, Section B)

Date acquired

Date sold


Cost or other basis




Alternative minimum tax gain (loss) adjustment


Current year payments received

Related party

Address



Date of second sale




Does not qualify for installment sale treatment



1

23

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28 29 30

31

32

33

34

35

36

37

38

39

40

WISalePT WI117


Documents

WIGen WI1 WIGen (2015) Wisconsin Franchise or Income Tax ... · PDF fileSuppress calculation of shareholder basis worksheet ... Wisconsin Franchise or Income Tax Return, Page ... calculate