Form 
                                 Wisconsin Nonapportionable, Separately
                N       Accounted, and Separately Apportioned Income
                                                     File with Wisconsin Form 3, 4, 4T, 5S, or 6
Wisconsin Department                                                                                                                2024
     of Revenue                                      Read instructions before filling in this form
Name                                                                                 Federal Employer ID Number

Round Amounts to Nearest Dollar

Part I  Total Nonapportionable and Separately Apportioned Income
                                                                                     (a) Wisconsin                                  (b) Total Company
1  Rents and royalties from nonbusiness real and
     tangible property ................................                             1
2  Expenses related to income on line 1 ................                            2
3  Subtract line 2 from line 1 . . . . . . . . . . . . . . . . . . . . . . . . .    3
4  Profits (losses) from disposal of nonbusiness real and
     tangible property ................................                             4
5  Income realized from the sale of or purchase and 
     subsequent sale or redemption of lottery prizes if the
     winning tickets were originally bought in Wisconsin .....                      5
6  Income allocable from businesses using separate
     accounting (from Form C, line 16, columns 1 and 3).....                        6
  7  For combined group members only:
7a   Income excluded from unitary combination under water's edge rules ...............                                           7a                  .00
  7b Income excluded from unitary combination due to a separate unitary business .......                                         7b                  .00
8    Column (b) total. Enter and include this amount on Form 4, line 6 or Form 6, Part II,
     line 6 ................................................................   8                                                                     .00

9    Column (a) total. Enter this amount on line 12 below ....   9                                                              .00

Part II  Wisconsin Share of Apportionable Income Excluded from Unitary Combination
     (for combined group filers only)

10a  Net income excluded from unitary combination under water's edge rules ...........                                          10a
10b  Enter applicable Wisconsin apportionment percentage (see instructions)...........               10b                            .                 %
10c  Multiply line 10a by line 10b  .............................................                    10c
11a  Net income attributable to a separate unitary business.........................                 11a

11b  Enter applicable Wisconsin apportionment percentage (see instructions)...........               11b                            .                 %
11c  Multiply line 11a by line 11b..............................................                     11c

Part III  Wisconsin Amount of Nonapportionable and Separately Apportioned Income

12   Enter amount from line 9, column (a) ......................................                     12
13   Add lines 10c and 11c ..................................................                        13
14   Add lines 12 and 13. Enter and include this amount on Form 4, line 10, Form 5S, 
     Schedule S, line 4; or Form 6, line 4 and Form 6, Part III, line 4 if filing as a member
     of a combined group . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  14                   .00

IC-045 (R. 8-24)