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  Form
                         Wisconsin Allocation and Separate Accounting Data
        C                                       File with Wisconsin Form 3, 4, 4T, 5S, or 6
  Wisconsin        Name                                               Federal Employer ID Number
Department of Revenue                                                                                2024

Part I  Allocation of Book Income or Net Income per Income Statement
                                                            1                              2               3
                                                            Allocable                      Allocable
                                                Basis of    to                             Outside
                                                Allocation  Wisconsin                      Wisconsin       Total
1  Enter items of income:

2  Enter total income 
3  Enter expenses:

4 Enter total expenses
5 Enter book income or net income per income statement

The book income on line 5, column 3, must agree with either federal Schedule M‑1, line 1, or for Schedule M‑3 filers, the net income 
per income statement, figured on a separate company basis.

IC-044 (R. 6-24)                                      (over)
                                                                                                     Go to Page 2

2024 Form C                                                                                                               Page 2 of 2
  Part II  Reconciliation of Book Income or Net Income per Income Statement With Net Income
                                                                                           1                    2         3
                                                                                 Allocable     Allocable
                                                                                           to                  Outside
                                                                                Wisconsin      Wisconsin                  Total
  6  Book income or net income per income statement (must agree with
     Part I, line 5) .............................................

     7Addition adjustments to arrive at federal net income (sum of addition 
       adjustments on federal Schedule M‑1, or for Schedule M‑3 filers, the 
       sum of addition adjustments from Parts II and III) .................

  8  Add lines 6 and 7  .........................................

  9  Subtraction adjustments to arrive at federal net income (sum of 
       subtraction adjustments on federal Schedule M-1, or for Schedule M-3 
       filers, the sum of subtraction adjustments from Parts II and III)  ......

 10  Subtract line 9 from line 8. This is federal taxable income before net
     operating loss deduction and special deductions .................

 11    Additions to federal income included on Form 3, Part III, line 8; Form 
       4, Schedule 4V; Form 4T, page 3, Part 1, line 10; Form 5S, Part IV, line 
       10; or Form 6, Part II, line 2k.................................

 12  Add lines 10 and 11........................................

 13  Subtractions from federal income included on Form 3, Part III, line 16; 
       Form 4, Schedule 4W; Form 4T, page 3, Part 2, line 8; Form 5S, Part 
       IV, line 19; or Form 6, Part II, line 4p...........................

 14  Subtract line 13 from line 12. This is the taxpayer's net income ......

 15  Enter the amount from line 14 that will be apportioned instead of
     allocated ................................................

 16  Subtract line 15 from line 14. This is the taxpayer's allocable net 
       income. Enter the amount from column 1 on Form N, line 6, column a. 
       Enter the amount from column 3 on Form N, line 6, column b. . . . . . . .

Additional Information Required
17    Has the taxpayer obtained written permission from the Department of Revenue to use separate accounting?     Yes   No
18  a  Transfers to Wisconsin branches:  Enter the amount of sales $             , purchases $                         , management fees   
       paid $                 , interest paid $                    , and royalties paid $      by branches outside Wisconsin.
      b  Transfers to out-of-state branches:  Enter the amount of sales $        , purchases $                         , management fees
       paid $                 , interest paid $                    , and royalties paid $      by Wisconsin branches.
      Attach an explanation of how transfer prices were determined.
19  Explain how income and expenses were allocated in and outside Wisconsin                                             

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