PDF document
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Schedule
                           Wisconsin Apportionment Percentage for
                           Interstate Telecommunications Companies
 Wisconsin DepartmentA-04             File with Wisconsin Form 1NPR, 2, 3, 4, 4T, 5S, or 6                            2024
     of Revenue                       Read instructions before filling in this schedule
Name                                                                                                       Identifying Number

Property Factor                                                                           Wisconsin              Total Company
                                                                   (i)                              (ii)      (i)            (ii)
                                                                   Beginning                 End of        Beginning         End of
                                                                   of Year                          Year      of Year        Year
 1  Land   . . . . . . . . . . . . . . . . . . . . . . . . . . .  1
 2  Buildings  . . . . . . . . . . . . . . . . . . . . . . . .  2
  3  Furniture and fixtures . . . . . . . . . . . . . . .       3
  4  Transportation equipment  . . . . . . . . . . .            4
  5  Machinery and other equipment   . . . . . .                  5
  6  Inventories . . . . . . . . . . . . . . . . . . . . . . .  6
  7  Other (specify) . . . . . . . . . . . . . . . . . . . .    7
  8  Add lines 1 through 7 . . . . . . . . . . . . . . .        8

                                                                                             Wisconsin            Total Company
 9   Separately for Wisconsin column and the Total 
     Company column, add the amounts from line 8, 
     columns (i) and (ii), and divide each total by 2 . 
     This is the average owned property  . . . . . . . . . . . . . .  .   9                               .00 9                    .00
 10  Rentals paid multiplied by 8  . . . . . . . . . . . . . . . . . . . .  .  10                         .00 10                   .00
 11  Add lines 9 and 10 . This is the total property  . . . . . . .  .  11                                .00 11                   .00
 12  Divide Wisconsin column, line 11 by Total Company
     column, line 11, and multiply by 100 . . . . . . . . . . . . . .  12.                09-03-2024.      %
 13  Factor weight   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  .  13           3 .000
 14  Divide line 12 by line 13 . This is the Wisconsin
     property factor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  .  14           .      %

Payroll Factor
                                                                                             Wisconsin            Total Company
 15  Wages, salaries, and other compensation paid to
      employees  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  .     15              .00 15                   .00
  16 Fees paid to affiliated corporations for personal
      services   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  . 16              .00 16                   .00
  17 Add lines 15 and 16 . This is the total payroll  . . . . . . .  .                    17              .00 17                   .00
  18 Divide Wisconsin column, line 17 by Total Company
     column, line 17 and multiply by 100  . . . . . . . . . . . . . .  .  DRAFT 18                  .      %
  19 Factor weight  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  .   19           3 .000
  20 Divide line 18 by line 19 . This is the Wisconsin
     payroll factor   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  .      20        .      %

IC-302 (R . 8-24)



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2024 Schedule A-04 Name                                                                        ID Number        Page 2 of 3 

Sales Factor
 21 Sales of tangible personal property delivered or shipped                                   Wisconsin        Total Company
     to Wisconsin purchasers:
    a Shipped from outside Wisconsin . . . . . . . . . . . . . . .  .                     21a            .00
    b Shipped from within Wisconsin  . . . . . . . . . . . . . . . .  .   21b                            .00
 22 Sales of tangible personal property shipped from 
     Wisconsin to:
    a  The federal government within Wisconsin   . . . . . . .  .                         22a            .00
    b The federal government in a state where the
       taxpayer would not be taxable under P.L. 86-272.  .  .                             22b            .00
    c Purchasers in a state where the taxpayer would not
       be taxable under P.L. 86-272.  . . . . . . . . . . . . . . . . .  .                22c            .00
 23 Double throwback sales  . . . . . . . . . . . . . . . . . . . . . . .  .   23                        .00
 24 Total sales of tangible personal property (for Wisconsin
     column add lines 21 through 23) . . . . . . . . . . . . . . . . .  .                 24             .00 24              .00
 25 Other apportionable gross receipts . . . . . . . . . . . . . . .  .   25                             .00 25              .00
 26 Add lines 24 and 25 for each column . This is the
     total sales  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  .  26             .00 26              .00
 27 Divide Wisconsin column, line 26 by Total Company 
     column, line 26 and multiply by 100  . . . . . . . . . . . . . .  .                  27   .          %
 28 Factor weight   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  .      28   3 .000
 29  Divide line 27 by line 28 . This is the Wisconsin sales
     factor  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  .   29 .          %
Separate return filers and pass-through entities:

 30 Add lines 14, 20, and 29 and enter the result  . . . . . . .  .   30                       .          %

                   DRAFT 09-03-2024



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2024 Schedule A-04 Name                                                    ID Number                                                                                                           Page 3 of 3 

CombinedTotal Company                                                                                                                                                                                      return filers: 
31   Computation of total company sales:
    a  Gross receipts from the sale of inventory . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                                                                             31a    .00
    b Gross receipts from the operation of farms, mines, and quarries . . . . . . . . . . . .                                   31b                                                             .00
    c Gross receipts from the sale of scrap or by-products . . . . . . . . . . . . . . . . . . . . . . . .                                                                               31c    .00
    d Gross commissions  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .            31d                                                             .00
    e Gross receipts from personal and other services . . . . . . . . . . . . . . . . . . . . . . . .                                                                                    31e    .00
    f Gross rents from real property or tangible personal property . . . . . . . . . . . . . . .                                31f                                                             .00
    g Interest on trade accounts and trade notes receivable   . . . . . . . . . . . . . . . . . . .                             31g                                                             .00
    h Partner’s share of partnership’s gross receipts  . . . . . . . . . . . . . . . . . . . . . . . . .                                                                                 31h    .00
    i Member’s share of limited liability company’s gross receipts . . . . . . . . . . . . . . .                                                                                         31i    .00
    j Gross management fees  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                                                                         31j    .00
    k Gross royalties from income-producing activities . . . . . . . . . . . . . . . . . . . . . . . .                                                                                   31k    .00
    l Gross franchise fees from income-producing activities  . . . . . . . . . . . . . . . . . . .                                                                                       31l    .00
 32  Add lines 31a through 31l  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                                                                  32     .00
 33  Enter sales included above that are intercompany sales between combined group
    members  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .   33     .00
 34 Enter sales included above that are not included in the computation of combined
    unitary income  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   34                                                              .00

 35 Add lines 33 and 34 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                                                                35     .00

 36 Subtract line 35 from line 32  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .          36                                                              .00

 37 Enter intercompany sales previously eliminated from the amounts above if the gain
    or loss on the transaction was deferred and recognized in combined unitary
    income on this return  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                                                               37     .00

 38 Add lines 36 and 37. This is the modified sales factor denominator. Enter this
    amount on Form 6, Part III, line 1b   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .             38                                                              .00

 39 Add lines 14, 20, and 29 and enter the result   . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                                                                            39  . %
 40 Multiply line 38 by line 39. This is the modified sales factor numerator. Enter this
    amount on Form 6, Part III, line 1a   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                                                                      40     .00

                   DRAFT 09-03-2024






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