Form 
                                    Wisconsin Capital
                                    Loss Adjustment
 Wisconsin6CLDepartment                                                                                           2024
  of Revenue
Combined Group Member Name                                                                Federal Employer ID Number

Part I  Net Capital Loss Adjustments

1 Enter the combined group’s net capital gain included in combined unitary income, as reported on Form 6, 
  Part I, line 30, combined total column. If net capital gain was $0 and the capital loss limitation applied, do 
  not enter any amount on line 1 and go to line 2 ..............................................                      .00

2 If the combined group’s net capital gain reported on Form 6, Part I, line 30, combined total column was $0 
  because the capital loss limitation applied, enter the amount of that capital loss attributable to this member 
  (see instructions). Enter as a positive number ...............................................                      .00

3 Enter the member’s net capital gain, if any, attributable to its separate entity items, before applying any 
  carryover amounts. If this amount is a loss, do not enter any amount on line 3 and go to line 4.........            .00

4 If the member had a current year net capital loss attributable to its separate entity items, enter the amount 
  of that loss, before applying any carryover amounts. Enter as a positive number ....................                .00

5 Enter the total amount of unused non-sharable capital loss carryovers from Part II, column (d). Enter as a 
  positive number ......................................................................                              .00

6 Enter the total amount of unused sharable capital loss carryovers from Part III, column (f). Enter as a 
  positive number ......................................................................                              .00

7 Enter the sum of lines 5 and 6 ...........................................................                          .00

8 If there is an amount on line 3, subtract the sum of lines 2 and 7 from line 3. Enter the result on line 8, but 
  do not enter less than zero. This is the net capital gain to include in the member’s nonapportionable or 
  separately apportioned income on the applicable line(s) of Form N ..............................                    .00

9 Complete lines 9a through 9e if there is an amount on line 1:

9a  Subtract line 3 from line 7. Enter the result on line 9a, but do not enter less than zero ................        .00

9b  Add lines 4 and 9a. This is the total net capital loss available to offset the member’s share of the net 
  capital gain included in combined unitary income  ............................................                      .00

9c  Enter the lesser of line 1 or line 9b........................................................                     .00

9d  Member’s share of the net capital gain included in combined unitary income. This is the member’s 
  Wisconsin percentage from Form 6, Part III, line 1d. 100% Wisconsin groups:  See instructions for how to 
  compute this percentage  ...............................................................                        .    %

9e  Multiply line 9c by line 9d. This is the additional capital loss allowable. Enter this amount on Form 6, Part 
  III, line 5 ............................................................................                            .00

IC-444 (R. 8-24)

2024 Form 6CL - Wisconsin Capital Loss Adjustment

Combined Group Member Name                                                           Federal Employer ID Number

Part II  Non-sharable Capital Loss Carryovers Available

     (a)                   (b)  (c)                               (d)
     Year Incurred         Net  Amount                            Available Carryover
     (list oldest  Capital      Used                              for Part I, line 5
     year first)           Loss in Prior Years                    ((b) - (c))
 1
 2
 3
 4
 5
     Total

Part III  Sharable Capital Loss Carryovers Available

Note: Part III does not apply to capital losses incurred before January 1, 2009.

     (a)                   (b)  (c)                               (d)                (e)                                                                  (f)
                                                                  Available          Amount Used in                                                     Remaining
                                                                  Carryover at       Computing Form 6,                                                  Carryover
     Year Incurred         Net  Amount                            Beginning          Part I, line 30                                                    for Part I,
     (list oldest  Capital      Used                              of Year            (from Part IV,                                                     line 6
     year first)           Loss in Prior Years                    ((b) - (c))        line 5 below)                                                      ((d) - (e))
 1
 2
 3
 4
 5
     Totals

Part IV  Capital Loss Carryovers Used in Computing Form 6, Part I, line 30, Combined Total

Note: Part IV does not apply to capital losses incurred before January 1, 2009.

1 Enter the member’s sharable capital loss carryover available at the beginning of the year (total from Part III, 
  column (d) above .......................................................................                                                                         .00

2  Enter the sum of all combined group members’ sharable capital loss carryovers available at the beginning 
  of the year (attach computation)............................................................                                                                     .00

3  Divide line 1 by line 2 and enter the result as a percentage.......................................                                                  .           %

4  Enter the total sharable capital loss carryover (from all members) used to offset capital gains in computing 
  Form 6, Part I, line 30, combined total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .            .00

5  Multiply line 3 by line 4. This is the amount of capital loss carryover attributable to this member that was 
  used in the Form 6, Part I computation. Enter this amount in Part III, column (e) above, on the line(s) cor-
  responding to the appropriate year(s) (use oldest losses first).....................................                                                             .00

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