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Instructions for 2023 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.
IC-548 (R. 12-23) 1
