Instructions for 2023 Schedule A-04: 
 Wisconsin Apportionment Percentage for Interstate Telecommunications Companies 

   Purpose of Schedule A-04                                                                                             
 
 Interstate telecommunication companies required to use apportionment must use the factor prescribed in sec. Tax 
 2.502, Wisconsin Administrative Code. 
 
  Line-by-Line Instructions                                                                                             

 Share of Apportionment Factors 

 Partnerships, corporations, and tax-option (S) corporations, not making the election under sec. 71.21(6)(a) or 
 71.365(4m) (a),  Wis. Stats include  their  share of  the numerator and  denominator of  the partnership’s 
 apportionment factors in the numerator and denominator of their apportionment factors. Include these amounts 
 using the Wisconsin apportionment Schedules A-01 through A-11, as appropriate. 
 
   Property Factor (lines 1 through 14)                                                                                 
 
 The numerator of the property factor (Wisconsin column) includes the average value of the real and tangible 
 personal property owned or rented and used by the taxpayer in Wisconsin in the production of apportionable 
 income during the tax period. The denominator (Total Company column) includes the average value of all real 
 and tangible personal property located everywhere owned or rented and used by the taxpayer in the production 
 of apportionable income during the tax period. Property in transit on the date or dates for determining its average 
 value is  considered to be at its destination, for purposes of computing the property factor. The value of mobile or 
 movable property such as construction equipment, trucks, airplanes, or other equipment which is located within 
 and without Wisconsin during the tax period is determined on the basis of the ratio of time used, serviced, and 
 stored within Wisconsin to total time used, serviced, and stored during the tax period. However, an automobile 
 assigned to a traveling employee is included in the numerator of the factor if the employee's compensation is 
 assigned to Wisconsin under the payroll factor. 
 
 Owned property. Property owned by the taxpayer is valued at its original cost for purposes of computing the 
 property factor. Generally, “original cost" is deemed to be the basis of the property for federal income tax 
 purposes, prior to any adjustments, at the time of acquisition by the taxpayer and adjusted by subsequent 
 capital additions or improvements to the property and partial disposition of the property, by reason of sale, 
 exchange, abandonment, or other means. If the original cost of property is unascertainable, the property is 
 included in the factor at its fair market value as of the date of acquisition by the taxpayer. Any subsequent 
 adjustments, other than depreciation or amortization, to net income which affect property, such as 
 capitalizations of repairs and adjustments to inventory, is included in the property factor. For depletable 
 property such as mines, oil and gas wells and timber, the original cost is reduced by any extraction to the extent 
 that cost depletion has been allowed. Inventories are included in the factor in accordance with the valuation 
 method used for Wisconsin income or franchise tax purposes. Property acquired by gift or inheritance is 
 included in the factor at its basis for federal income tax purposes. Pollution abatement equipment or waste 
 treatment facilities written off as an expense under sec. 71.04 (2b) and (2g), Wis. Stats., (1985-86), but still in 
 use, is included at original cost. 
 
 Rented property. Property rented is valued at 8 times the net annual rental determined at arm's length for 
 purposes of computing the property factor. Net annual rental is the annual rental paid or allocated by the 
 department according to sec. 71.10 (1), 71.30 (2) or 71.80 (1) (b), Wis. Stats., less any annual rental received 
 from sub-rentals. In exceptional cases this definition of net annual rental may result in a negative value or clearly 
 inaccurate valuation. In these exceptional instances, any other method which will properly reflect the net annual 
 rental value may be required by the department or may be requested by the taxpayer; however, in no case may 
 the net annual rental be less than an amount which bears the same ratio to the total annual rental paid by the 
 taxpayer as the rental value of the part of the property used by the taxpayer in the production of apportionable 
 income bears to the total rental value of the same rental property. 

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                                        2023 Schedule A-04 Instructions 

 Annual rental: 
 
 • Determine if  the amount paid as rental for the property for a 12-month period. Where property is rented for 
   less than a 12-month period, the net rent paid for the actual period of rental constitutes the “annual rental" for 
   the tax period. Where a taxpayer has rented property for a term of 12 or more months and the tax period for 
   which the property factor is being computed covers a period of less than 12 months, such as may be due to 
   a reorganization or change of accounting period, the net rent paid for the short tax period is  annualized; 
   however, if the rental term is for less than 12 months, the rent is adjusted accordingly. 

 • Determine if  the actual sum of money or other consideration payable, directly, or indirectly, by the taxpayer 
   or for the taxpayer's benefit for the use of the property and includes: 

   o Any amount payable for the use of real or tangible personal property, or any part of the property, 
     whether designated as a fixed sum of money or as a percentage of sales, profits, or otherwise. 

   o Any amount payable as additional rent or in lieu of rents, such as interest, taxes, insurance, repairs, 
     or any other items which  are required to  be paid by the terms of the lease or other arrangement, 
     but does not include amounts paid as service charges, such as utilities or janitor services. If a payment 
     includes rent and other charges unsegregated, such as rental charges for public warehouses, the 
     amount of rent is  determined  by making a reasonable allocation between  the rent and the other 
     items. 

 • Does not  include  incidental day-to-day expenses such as hotel or motel accommodations, daily rental  of 
   automobiles or royalties based on  extraction of  natural resources, whether represented by delivery or 
   purchase. For this purpose, a royalty includes an amount paid to a holder of an interest in real property which 
   constitutes  a  sharing  of  current  or  future  production  of  natural  resources  from  the  property,  whether 
   denominated as royalty, advanced royalty, rental, delay rental or otherwise. 

 Leasehold improvements. Leasehold improvements for purposes of the property factor are treated as property 
 owned by the taxpayer regardless of whether the taxpayer is entitled to remove the improvements,  or the 
 improvements revert to the lessor upon expiration of the lease. The original cost of leasehold improvements is 
 included in the factor. 
 
 Construction in progress. Property or equipment under construction during the tax period, except inventoriable 
 goods in process, is excluded from the factor until the property is actually used by the taxpayer in the regular 
 course of its trade or business. If the property is partially used by the taxpayer in the regular course of its trade or 
 business while under construction, the value of the property to the extent used is included in the property factor. 
 
 Averaging property values. Generally, the “average value" of property is determined by averaging the value at 
 the beginning and ending  of the tax period, but the  department may require,  or the taxpayer may utilize  the 
 averaging of monthly values during the tax period if reasonably required to properly reflect the average value of 
 the taxpayer's property. Averaging by monthly values is generally applied if substantial fluctuations in the values of 
 the property exist during the tax period, or where property is acquired after the beginning of the tax period or 
 disposed of before the end of the tax period. 
 
   Payroll Factor (lines 15 through 20)                                                                                    
 
 The numerator of the payroll factor (Wisconsin column) includes the total amount paid in Wisconsin during the tax 
 period by the taxpayer for compensation in the production of apportionable income and the denominator (Total 
 Company column) includes the total compensation paid everywhere during the tax period by the taxpayer in the 
 production of apportionable income. Compensation  is paid in Wisconsin  and  included in the numerator if, as 
 provided in secs. 71.04 (6) (b) and 71.25 (8) (b), Wis. Stats., one of the following applies: 
                            
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                                           2023 Schedule A-04 Instructions 

  • The individual's service is performed entirely within Wisconsin. 

  • The  individual's  service  is  performed  within  and  without  Wisconsin,  but  the  service  performed  without 
    Wisconsin is incidental to the individual's service within Wisconsin. 

  • A portion of the service is performed in Wisconsin and the base of operations of the individual is in Wisconsin. 

  • A portion of the service is performed in Wisconsin and, if there is no base of operations, the place from which 
    the individual's service is directed or controlled is in Wisconsin. 

  • A portion of the service is performed within Wisconsin and neither the base of operations of the individual nor 
    the place from which the service is directed or controlled is in any state in which some part of the service is 
    performed, but the individual's residence is in Wisconsin. 

  • The individual is neither a resident of nor performs services in Wisconsin but is directed or controlled from  an 
    office in Wisconsin and returns to Wisconsin periodically for business purposes and the state in which  the 
    individual resides does not have jurisdiction to impose income or franchise taxes on the employer. 

  Services. An individual is considered to be performing a service in Wisconsin during the year if the individual 
  performs services in Wisconsin for at least 5 days during the year. The compensation of  any  one employee 
  may not be split between  2 or more states  during the year; however, this does not apply if the  employee is 
  transferred or changes positions during the year. 
 
  Compensation.     Compensation includes: 
 
  • Wages, salaries, commissions and any other form of remuneration paid to employees for personal services 
    including amounts contributed to a qualified cash or deferred arrangement under section 401 (k) of the Internal 
    Revenue Code (IRC) on behalf of employees who have elected to participate in the plan. However, matching 
    contributions to the trust by an employer under section 401(k) of the IRC are not included since the employees 
    do not have a right to receive the matching contributions directly in cash. 

  • The value of board, rent, housing, lodging, and other benefits, or services furnished to employees by the 
    taxpayer in return for personal services, provided that these amounts constitute income to the recipient under 
    the federal IRC for the year for which the payroll factor is computed. In the case of employees not subject to 
    the federal IRC, such as citizens of foreign countries employed in foreign countries, the determination of 
    whether the benefits or services constitute income to the employees is made as though the employees are 
    subject to the federal IRC . 

  • Deductible management or service fees paid, or management or service fees allocated by the department 
    under secs.     71.10 (1),71.30 (2) or 71.80 (1) (b), Wis. Stats., to a related corporation, as defined in section 
    267 (f) (1) of the IRC, as consideration for the performance of personal services. As provided in sec.     71.25 
    (8)  (d), Wis. Stats., the recipient of these fees may not include the compensation  paid to its employees with 
    respect to the personal services in either the numerator or denominator of its payroll factor and the situs of 
    the fees is in Wisconsin if the services fulfill one of the requirements of par. 

    (a). Except for these management or service fees, payments made to an independent contractor or any other 
    person not properly classifiable as an employee are excluded. 
 
  Excludable compensation. Compensation paid to produce nonapportionable income or losses or income exempt 
  from taxation under Ch. 71, Stats., is not included in the numerator or denominator of the payroll factor. 
 
  Sales Factor (lines 21 through 29)                                                                                    
 
  Items Includable in Sales Factor.     For purposes of the sales factor, sales include, but  aren’t limited to,  the 
  following items related to the production of apportionable income: 

  • Gross receipts from the sale of inventory. 

  • Gross receipts from the operation of farms, mines, and quarries. 

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                                       2023 Schedule A-04 Instructions 

 • Gross receipts from the sale of scrap or by-products. 

 • Gross commissions. 

 • Gross receipts from personal and other services. 

 • Gross rents from real property or tangible personal property. 

 • Interest on trade accounts and trade notes receivable. 

 • A member’s share of a limited liability company’s gross receipts or a partner’s share of a partnership’s gross 
   receipts. 

 • Gross management fees. 

 • Gross royalties from income producing activities. 

 • Gross franchise fees from income producing activities. 

 “Gross receipts” means gross sales less returns and allowances, plus service charges, freight, carrying  charges, 
 or time-price differential charges  incidental  to the sales. Federal and  state excise taxes, including sales and use 
 taxes, are included as part of the receipts if the taxes are passed on to the buyer or included as part of the selling 
 price. 
 
 Items Not Includable in Sales Factor. Do not include any of the following items in the sales factor: 
 • Gross receipts and gain or loss from the sale of tangible business assets, except receipts from the sale of 
   inventory, scrap, or by-products or from the operation of a farm, mine, or quarry. 

 • Gross receipts and gain or loss from the sale of nonbusiness real or tangible personal property. 

 • Gross rents and rental income or loss from real property or tangible personal property if that real property or 
   tangible personal property isn’t used in the production of business income. 

 • Royalties from nonbusiness real property or nonbusiness tangible personal property. 

 • Proceeds and gain or loss from the redemption of securities. 

 • Interest, except interest on trade accounts and trade notes receivable, and dividends. 

 • Gross receipts and gain or loss from the sale of intangible assets, except inventory. 

 • Dividends deductible by corporations in determining net income. 

 • Gross receipts and gain or loss from the sale of securities. 

 • Proceeds and gain or loss from the sale of receivables. 

 • Refunds, rebates, and recoveries of amounts previously expended or deducted. 

 • Foreign exchange gain or loss. 

 • Royalties and income from passive investments in patents, copyrights, trademarks, trade names, plans, 
   specifications, blueprints, processes, techniques, formulas, designs, layouts, patterns, drawings, manuals, and 
   technical know-how. 

 • Pari-mutuel wager winnings and purses. 

 • Other items not includable in apportionable income. 

 Throwback Sales 
 A “throwback sale” is a taxpayer’s sale of tangible personal property destined for a state where the taxpayer has 
 no nexus. If a sale is a throwback sale, it is included in the numerator of the sales factor as a Wisconsin sale. 
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                                         2023 Schedule A-04 Instructions 

 For purposes of determining throwback sales, a “state” is any state of the United States, the District of Columbia, 
 the Commonwealth of Puerto Rico, and any United States territory or possession. A foreign country is not  a 
 “state.” 
 Nexus in General. To determine if a taxpayer has nexus in another state for purposes of computing throwback 
 sales,  use  the  same  rules  used  to  determine  if  a  similarly  situated  taxpayer  would  be  subject  to Wisconsin 
 franchise or income tax if it made the sale to Wisconsin from another state. However, if the Wisconsin Statutes 
 provide a specific exemption from nexus, such as  in sec. 71.23(3),  Wis.  Stats., do not apply that  Wisconsin 
 statutory exemption.   
 
 A taxpayer engaged in the business of selling tangible personal property does not have nexus in any state  where 
 it  is protected  from  taxation  under  federal Public Law  86-272  (P.L. 86-272).  See  sec.  Tax 2.82,  Wisconsin 
 Administrative Code, for more details of P.L. 86-272 and a description of what constitutes nexus for Wisconsin 
 franchise  or income tax  purposes.  Also see sec. Tax 2.39(6)(b), Wisconsin  Administrative Code,  for  more 
 information about the relationship between nexus and throwback sales. 
 
 Nexus and Throwback Sales for Combined Groups. In a combined group, nexus is determined for the 
 unitary business as a whole. Therefore, a combined group member’s sales destined outside Wisconsin 
 cannot be “thrown back” to Wisconsin if any member of the combined group has nexus relating to the unitary 
 business in the destination state. The example below illustrates: 
 
 Example: 
 Corporation B has an office and inventory in Wisconsin, but when considered as a separate entity, it does not 
 have any property or nexus-creating activity outside Wisconsin. However, Corporation B is in Combined Group 
 BC, which consists of Corporations B and C. Corporation C has an office and retail store in Illinois, which are part 
 of the same unitary business as B’s Wisconsin office and inventory. 
 
 Assume that B sells a widget to a customer located in Illinois and ships it by common carrier to the customer’s 
 Illinois address. Corporation B should not include that sale in its sales factor numerator as a throwback sale. 
 Since C has nexus in Illinois that relates to Combined Group BC’s unitary business, B is also deemed to have 
 nexus in Illinois. 
 
 See secs. Tax 2.61(7), and 2.82(5), Wisconsin Administrative Code, for further details of how nexus and 
 throwback sales are determined for combined groups. 
 
 Lines 21a and 21b. Tangible Personal Property Destined for Wisconsin – Enter the amounts of Wisconsin 
 destination sales. Gross receipts from the sales of tangible personal  property, except sales to the federal 
 government, are Wisconsin sales if the property is delivered or shipped to a purchaser in Wisconsin. 

 Wisconsin sales include sales of tangible personal property that are picked up by the purchaser, or the purchaser’s 
 agent, at the seller’s out-of-state business location and immediately transported to the purchaser’s Wisconsin 
 business location. 
 
 Wisconsin sales do not generally include sales of tangible personal property picked up by the purchaser, or the 
 purchaser’s agent, at the seller’s Wisconsin business location if the property is immediately transported to the 
 purchaser’s out-of-state business location. However, if the seller doesn’t have nexus with the state where the 
 purchaser’s business is located, the sales are “thrown back” to Wisconsin. 
 
 Line 22a. Sales to Federal Government in Wisconsin – Enter the sales of tangible personal property delivered to 
 the federal government, including its agencies and instrumentalities, in Wisconsin if the property is shipped from 
 an office, store, warehouse, factory, or other place of storage in Wisconsin. Sales to federal government locations 
 in Wisconsin, which are shipped from an  office, store, warehouse, factory, or other place of storage  outside 
 Wisconsin, aren’t Wisconsin sales. 

 Line 22b. Throwback Sales to Federal Government – Enter the sales of tangible personal property delivered to 
 the federal government, including its agencies and instrumentalities, outside Wisconsin if the property is shipped 
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                                     2023 Schedule A-04 Instructions 

  from an office, store, warehouse, factory, or other place of storage in Wisconsin and the seller doesn’t have nexus 
  in the destination state. 
 
  Line 22c. Throwback Sales – Enter the sales, other than sales to the federal government, that are “thrown back” 
  to Wisconsin. These are sales of tangible personal property shipped from an office, store, warehouse, factory, or 
  other place of storage in Wisconsin to a state in which the seller doesn’t have nexus. 

  Line 23. Double Throwback Sales –  Enter the “double throwback” sales. These are sales of tangible personal 
  property, other than sales to the federal government, which were made by an office in Wisconsin but not shipped 
  or delivered from Wisconsin, ifthe taxpayer doesn’t have nexus in either the destination state or the state from 
  which the property is shipped or delivered. 

  Line 25. Other Apportionable Gross Receipts – For both Wisconsin and the total company, enter other 
  apportionable that are includable in the sales factor. These gross receipts may include: 

   • Leases, rentals, or licensing of tangible personal property, including moving property. 
   • Sales, leases, rentals, or licensing of real property. 
   • Sales of intangible property. 
   • Royalties, licensing or allowing the use of intangible property. 

  In general, these gross receipts are in Wisconsin in proportion to the purchaser’s use of or benefit from the property 
  in Wisconsin. See sec. Tax 2.39(6)(c), (d), (h), and (i), Wisconsin Administrative Code, for further details on how 
  to determine the amount of these other apportionable gross receipts in Wisconsin. 
 
 Line 30. Apportionment Percentage (separate return filers and pass-through entities) – Add lines 14, 20, and 
 29. Fill all spaces to the right of the decimal point. Round to the nearest ten-thousandth of a percent (for 
 example, 12.3456%). See the instructions of the tax form being filed  (Form 1NPR, 2, 3, 4, 4T, 5S, or 6) for how to 
 report and use this percentage. 

  Conversion to Modified Sales Factor (combined return filers only)                                                       
 
  Combined return filers complete lines 31 through 40 to compute the “modified sales factor” that will determine 
  their Wisconsin share of combined unitary income. 
 
  Line 31. Sales Factor Amounts – Enter the total company sales for each line. 

  Line 33. Intercompany Sales    (Combined Group Members Only)        – Any sales made between members of the 
  same combined group (“intercompany sales”), either directly or through interests in a pass-through entity, must 
  be excluded from the amounts entered on lines 31a through 31l. 

  Report the excluded intercompany sales on line 33. If these intercompany sales are already excluded from lines 
  31a through 31l, do not enter any amounts on line 33. 
 
  Additional details about intercompany transactions involving pass-through entities are presented below and sec. 
  Tax 2.61(7)(e), Wisconsin Administrative Code. 
   
  Sales to Pass-Through Entities Owned by Combined Group Members. If a combined group member makes 
  a sale to a pass-through entity which is more than 50 percent owned, directly or indirectly, by members of the 
  combined group, the member must eliminate an amount equal to the gross receipts of the sale multiplied by the 
  sum of all combined group members’ interests in the pass-through entity as of the date of the sale. The examples 
  below illustrate: 
 
  Example 1: Combined Group LM consists of Member L and Member M. L owns a 40% interest in Partnership P. 
  M owns a 60% interest in Partnership P. On March 1, 2023, L sells a widget to Partnership P for $10,000, and this 
  sale is includable in Group LM’s combined unitary income. In its computation of apportionment factors for 2023, 
  L must subtract $10,000 (= $10,000 x (40% + 60%)) from its sales factor denominator and, if applicable, from its 
  numerator. 
 
  Example 2: Assume the same facts as Example 1, except that Member L owns a 25% interest and M owns a 50% 
  interest in Partnership P. In its computation of apportionment factors for 2023, L must subtract  
  $7,500 (= $10,000 x (25% + 50%)) from its sales factor denominator and, if applicable, from its numerator. 
  IC-804 (R. 12-23)                                   6 

                                           2023 Schedule A-04 Instructions 

 Sales by Pass-Through Entities Owned by Combined Group Members. If a pass-through entity makes a sale 
 to a combined group member and more than 50 percent of the pass-through entity is directly or indirectly owned 
 by members of the combined group, each member with an interest in the pass-through entity must subtract from 
 its sales factor numerator and denominator any amount that would otherwise be included attributable to the sale. 
 The example below illustrates: 
 
 Example: Combined Group ST consists of Member S and Member T. S owns a 20% interest in Partnership R.T. 
 owns an 80% interest in Partnership R. On October 1, 2023, Partnership R sells a widget to S for $20,000, and 
 this sale is includable in Group ST’s combined unitary income. In its computation of apportionment factors for 
 2023, S must subtract an $4,000 (= $20,000 x 20%) from its sales factor denominator and, if applicable, from its 
 numerator. Similarly, T must subtract $16,000 (= $20,000 x 80%) from  its sales factor denominator and, if 
 applicable, from its numerator. 
 
 Line 34. Sales Excluded from Combined Unitary Income      (Combined Group Members Only) –          If  sales are 
 included on Form 6, Part II, line 6 (separately apportioned income), those sales are excluded from the numerator 
 and denominator of the sales factor.  Report the excluded amount of these sales on line 34.  

 However, if these excluded sales are entered on lines 1 through 30, do not enter any amounts on line 34. 
 
 See the instructions to Form N, Wisconsin Nonapportionable, Separately Accounted, and Separately Apportioned 
 Income, for further details on how to report and apportion separately apportioned income. 
 
 Line 37. Sales Previously Deferred (Combined Group Members Only) – If a combined group member made a 
 sale to another member of the combined group in a prior taxable year and gain or loss on the transaction was 
 deferred under the provisions of sec. 71.255(4)(g), Wis. Stats., the selling member must include the gross receipts 
 from the sale in its sales factor in the year the gain or loss is recognized, to the extent those gross receipts are 
 otherwise includable in the sales factor. 

  NOTE: Section 71.255(4)(g), Wis. Stats., provides that the intercompany deferral provisions of Treas. Reg. 
  §1.1502-13 apply to a combined group similarly to how they apply to a consolidated group for federal purposes. See 
  the instructions to Form 6, Part I, line 33, for details 
 
 Report the gross receipts corresponding to any income recognized under sec. 71.255(4)(g), Wis. Stats., on line 37. 
 If these receipts are already included on lines 1 through 30, do not enter any amounts on line 37. 
 
 Under sec. Tax 2.61(7)(d), Wisconsin Administrative Code, special sourcing rules apply to amounts reported on 
 line 37. If a combined group member sells an  item  or service to another combined group member and  the 
 purchaser subsequently resells it to a third party outside of the group, the situs of both sales is determined based 
 on the situs of the sale from the purchasing member to the third party. Also, the purchasing member must exclude 
 from its apportionment factors the amount the selling member already included attributable to that same item or 
 service. The example below illustrates: 
 
 Example: 
 Combined Group YZ consists of Member Y and Member Z. Group YZ is on a calendar year. On December 30, 
 2022, Y sells a widget with a cost of $400 to Z, for $600. Y ships the widget to Z’s warehouse in Wisconsin. On 
 January  30,  2023,  Z  resells  the  widget  to  Q,  an  unrelated  third  party,  for  $700.  Z  ships  the  widget  to  Q’s 
 headquarters in Illinois. Assume both the sale by Y and the sale by Z are includable in combined unitary income 
 and assume that Z has nexus in Illinois. 
 
 In 2022, Y did not recognize any gain on the sale to Z because the gain was deferred under the provisions of sec. 
 71.255(4)(g), Wis. Stats. Since the gain on the sale was not recognized, Y cannot include the $600 sale in its 
 apportionment factors for 2022. 
 
 In 2023, Y must include its $200 of gain on the sale to Z (= $600 - $400) in combined unitary income. Y must also 
 include the sale amount of $600 in its sales factor denominator for 2023. Z must include its $100 gain on the sale 
 to Q (= $700 - $600) in combined unitary income for 2023. However, since $600 of Z’s sales price has already 
 been included in Y’s sales factor, Z may only include the remaining $100 of the sale amount in its sales factor 
 denominator. Neither Y nor Z include these amounts in their sales factor numerators since both sales are deemed 
 to have a situs in Illinois where Group YZ has nexus. 

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                                         2023 Schedule A-04 Instructions 

   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: 
 
 • Forms 

 • Common Questions 

 • Publications on specific tax topics 

 • 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 
   Telecommunications 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 revised date: Chapter 71 Wis. Stats., and Chapter Tax 2, Wis. Adm. Code 

 IC-804 (R. 12-23)                        8