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Form M-P Schedule Instructions 2023
Line 10: Vehicles – there is no separate schedule for vehicles
• Report on Part 1, Line 10 – total original costs of all licensed motor vehicles designed for over-the-road use (ex: automobile,
motor bicycle, motor bus, motorcycle, motor truck, moped, road tractor, snowmobile, truck tractor, truck trailer, or semitrailer used
in connection). Exclude from this total after-market attachments to vehicles like plows, cherry-pickers, cranes, hoists and man-lifts.
• Note: Keep an asset list for your licensed motor vehicles at your place of business for inspection by DOR. Include the asset’s acquisition
date and original cost.
Line 11: Waste treatment – there is no separate schedule for waste treatment assets
• Report on Part 1, Line 11 – total original cost of all waste treatment assets exempt under state law (sec. 70.11(21)(am), Wis. Stats.)
• Note: Keep an asset list for your waste treatment equipment at your place of business for inspection by DOR. Include the asset’s
acquisition date and original cost.
Property Type:
Part 1 – How to Report – Lines 9, 10 and 11
Col. 2: Will populate with the total cost reported in the 2022 M-P as of January 1, 2023, for rows 9 – 11 (if applicable). Refer to last year’s
Schedule Y-P, Column 5.
Note: Due to 2017 Act 59, DOR does not require manufacturers to complete Schedules C (Computers) and LC (Leased Computers).
For 2023, manufacturers must report total cost of computers on Schedule Y-P, Part 1, Line 9. If you did not report computer
costs in 2022, use Columns 3 and/or 4 to adjust aggregate reported computer costs to obtain an accurate end of year balance
(January 1, 2022). Remember: Multi-function devices (combined copier/printer/fax machines) are not considered a computer and
should be reported on Schedule D.
Col. 3: Enter additions that occurred in 2022
Col. 4: Enter deletions that occurred in 2022
Col. 5: Calculated for electronic filers - the net amount of Column 2, plus additions reported in Column 3, less deletions reported in
Column 4
Col. 2-5, Line 12: Calculated for electronic filers - total costs reported for Columns 2-5 for Lines 1-11
Part 2 – Classify Items as Real Estate or Personal Property
• DOR recommends reporting items normally assessed as real estate on the M-R Form. Items include boilers used for heat, building
hvac, electrical, plumbing and sprinkler equipment. Also dock levelers, central air conditioning, rail siding, elevators, truck scales, etc.
• Do not report as real estate, and instead report as personal property, generally taxable items such as process boilers, transformers,
portable air conditioners, tanks/silos, cranes and crane ways, refrigeration equipment, etc. Also report generally exempt items such
as machine foundations, process wiring, piping, conveyors, movable office partitions, etc.
• Check the appropriate box for each item
Schedule P – Physical Location
How to Report:
Property Location
• Street address – enter each location (situs) where you have manufacturing personal property within the municipality, regardless of
whether you lease or own the real estate
• If the address is a Rural Route or PO Box number, provide the section number or some other description (ex: location, fire number) to
help DOR identify the personal property location
• Local parcel number – if you own the real estate parcel, provide the local parcel number as it is listed on your real estate property tax bill
• Note: You must provide DOR with the property location information since some municipalities have various school or special districts
included in their boundaries (this can make a difference in your tax bill)
Real Estate Owner Information
If you lease or rent this property, complete the Real Estate Owner Information section for each location.
If you are e-filing, answer the two questions regarding physical improvements on leased property:
1. If leased, do you own, or are you related to the owner, of any building(s) on this land? – if you select yes, Schedule LB
– Buildings on Leased Land appears. To file this schedule, review Schedule LB instructions.
PA-750P_inst (R. 1-23) - 8 - Wisconsin Department of Revenue
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