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                          Instructions for 2024 Form 6CS:  
       Sharing of Research Credits for Combined Group Members

Purpose of Form 6CS 

Form 6CS is used to compute and report each combined group member’s available research credit being shared 
with other group members as permitted by sec. 71.255(6)(c), Wis. Stats. 
 
Complete only one Form 6CS for the entire combined group.  
Research Credits Eligible for Sharing 

“Research credits” that may be eligible for sharing include: 
• Research expense credits computed on Schedule R, including unused carryforwards. 
• Research facilities credit carryforwards. 
        
In general, a corporation may only share its research credits with the combined group if it was a member of that 
same combined group in the year the credit originated. However, if the credit originated before January 1, 2009, the 
corporation may share the credit if it would have been in that same combined group had Wisconsin law required 
combined reporting in the year the credit originated.   
 
 NOTE: A combined group member’s research credit carryforwards may be shared with the rest of the group even 
 if originated before January 1, 2009, if they otherwise qualify as sharable credits. 
                                                                                                                        
In general, a corporation is considered to be in the same combined group as in the year the credit originated if it is 
in same common unitary business with its affiliates as in the year the credit originated. The mere addition of new 
members or departure of members does not create a different combined group. 
  
For special rules that apply in cases of subgroups and a corporation’s options regarding its sharable research cred-
its, see sec. Tax 2.61(10), Wisconsin Administrative Code. In general, the rules that apply to sharable research 
credits are similar to the rules that apply to sharable net business loss carryforwards. 
 
Line-by-Line Instructions 

Enter the information for each member in a separate column. If there are more than three members, use additional 
Forms 6CS.  Complete the combined total column on the last Form 6CS for all group members. 
 
Line 1 – Enter only the amount of sharable research credits each corporation is sharing with the other group mem-
bers.  
 
  •    The amount cannot exceed a corporation’s total sharable research credits at the beginning of the taxable 
       year, less any amount already used by the member against its own gross tax on Form 6, Part V, line 3e.    
  •    If a corporation has both sharable and non-sharable research credits and used a portion of those credits 
       against its own gross tax, the research credits are used on a pro-rata basis from both the sharable and 
       non-sharable amounts. 
  •    A corporation with sharable research credits is not required to share them. If a corporation has sharable 
       research credits but is not sharing them, do not include it on this form. 
  
CAUTION: If the member with the sharable research credit already used part of that credit against its own tax liability 
on Form 6, Part V, line 3e, reduce the amount entered on line 1 of Form 6CS by the amount already used.   
 
If a corporation is sharing its research credits, it may choose to share only a portion of the sharable amount. On line 
1, enter only the amount that the corporation will be sharing.   

Line 2a. Share of Combined Unitary Income – Enter the sum of the amounts on Form 6, Part III, line 2 and line 3.  

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                                       2024 Form 6CS Instructions 
 
Line 2b. Tax Attributable to Combined Unitary Income – Multiply the amount on line 2a by 7.9% and enter the 
result on line 2b. This is the maximum amount of the member’s tax liability that may be offset by shared research 
credits. 

Line 2c. Gross Tax – Enter the gross tax from Form 6, Part III, line 9.  

Line 2d. Member’s Own Credits Used – Enter the total credits the member used against its own tax liability. This is 
the amount from the member’s column on Form 6, Part V, line 3e.  

Line 2e. Gross Tax Minus Member’s Own Credits Used Subtract line 2d from line 2c. The difference represents 
the member’s remaining tax liability. 

Line 3. Percentage of Aggregate Sharable Amount –   

• If the amount from the combined total column on line 1 is greater than the amount from the combined total column 
  on line 2f, divide the combined total amount on line 2f by the combined total amount on line 1. Enter the result in 
  each column.  
• If the combined total amount on line 2f is greater than the combined total amount on line 1, enter “100.0000%” in 
  each column. This is the percentage of available research credits that may be applied to the combined return as 
  shared credits. 

Line 4. Credits Shared with Other Group Members – Multiply line 1 by line 3. Enter the result here and on Form 
6, Part V, line 5. 

Additional Information and Assistance 

Web Resources  
          
The Department of Revenue’s web page, available at revenue.wi.gov, has several resources to provide additional 
information and assistance, including: 
• FormsCommon QuestionsPublications  
• The Wisconsin Tax Bulletin  
• A home page specifically for combined reporting topics 
• Links to the Wisconsin Statutes and Administrative Code 

Contact Information.  

If you cannot find the answer to your question in the resources available on the Department of Revenue’s web page, 
contact the Department using any of the following methods: 

• E-mail your question to: DORFranchise@wisconsin.gov 
• Call (608) 266-2772  (Telephone help is also available using TTY equipment. Call the Wisconsin Telecommuni-
  cations Relay System at 711 or, if no answer, (800) 947-3529. These numbers are to be used only when calling 
  with TTY equipment.) 
• Send a fax to (608) 267-0834 
• Write to the Audit Bureau, Wisconsin Department of Revenue, Mail Stop 3-107, PO Box 8906, Madison, WI  
  53708-8906 
   
                                       Applicable Laws and Rules 
 This document provides statements or interpretations of the following laws and regulations enacted as of the date 
 revised : Chapter 71 Wis. Stats., and Chapter Tax 2, Wis. Adm. Code 

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