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Instructions for 2024 Form U:

Underpayment of Estimated Tax by Corporations

Purpose of Form U

Corporations, combined groups, and tax-exempt organizations having a filing requirement use Form U to calculate
interest for underpayment of estimated tax.

Form U is also used to compute both extension and delinquent interest whenever the tax due is not paid by the
unextended due date of the income or franchise tax return.

Filing Requirement under sec. 71.29(2), Wis. Stats.

All large and small corporations – File Form U Part I unless one of the exceptions apply.

• A “large” corporation is a corporation having current year Wisconsin net income of $250,000 or more.

• A “small” corporation is a corporation having current year Wisconsin net income of less than $250,000.

Combined Group – Files one Form U because a combined group is considered to be a single taxpaying
corporation.

Entity-level Tax-option (S) corporation – Files a Form U using as a small corporation even if the current year
Wisconsin net income is greater than $250,000.

• An "entity-level" Tax-option (S) corporation is a Tax-option corporation electing to pay franchise or income tax at
the entity level under sec. 71.365(4m), Wis. Stats.

Filing Requirement Exceptions under sec. 71.29(7), Wis. Stats.

• The current year Wisconsin net tax plus the economic development surcharge is less than $500 or,

• The corporation's current year Wisconsin net income is less than $250,000 and the
preceding taxable year was 12 months, and the tax for the preceding taxable year was -0- (without considering
the surcharge) or,

• The corporation is a Tax-option corporation electing to pay franchise or income tax at the entity level under sec.
71.365(4m), Wis. Stats., and the preceding taxable year was 12 months, and the tax for the preceding taxable
year was -0- (without considering the surcharge) or,

• The corporation qualifies for a federal extension of time to file under 26 USC 7508A due to a presidentially
declared disaster or terroristic or military action for tax years beginning after December 31, 2008.

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2024 Form U Instructions

Total Estimated Tax under sec. 71.29(9) & 71.29(10), Wis. Stats.

Large corporation – The smaller of

• 90% of current year Wisconsin net tax plus the surcharge computed using the standard method or,

• 90% of the current year Wisconsin net tax plus the surcharge computed using the annualization method.

Small corporation and Tax-option (S) corporation paying tax at entity level – The smaller of

• 90% of current year Wisconsin net tax plus the surcharge computed under the standard method, or

• 90% of the current year Wisconsin net tax plus the surcharge computed under the annualization method or,

• 100% of prior year Wisconsin net tax plus the surcharge, provided the prior year return covered an entire 12-
month period.

Note: Combined Groups may not use the computation based on 100% of prior year net tax unless all members of
the combined group filed a prior year Wisconsin return that covered an entire 12-month period. See sec. Tax
2.66(3)(f), Wis. Adm. Code, for details.

Estimated Tax Installments under sec. 71.29(9) & 71.29(10), Wis. Stats. and sec. Tax 2.89, Wis. Adm. Code

The total estimated tax required to be paid may be paid in one single payment or through a series of installments.

The answers to the questions below determine the following with regard to the installments.

• The number of installments,
• The due date of each installment,
• The portion of the total required estimated tax to be paid with each installment

The Questions:

1. If the current tax year covers a 12-month period,
o Is the 1 monthstof the year April?
o Is the taxpayer a tax exempt corporation?

2. If the current tax year covers a less than 12-month period
o Was the corporation aware there would be a short year before making estimated tax installments?

For example, if a new calendar year corporation first exists on May 1st, the corporation is aware the year
covers less than 12 months prior to any estimated tax installments.

DC-133 (R 12/24)

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2024 Form U Instructions

The Answers:

1. If the tax year covers a 12 month period,

• Table 1 or Table 4 can be used to complete Form U.

o The amount of estimated tax required to be paid with each installment is calculated using 4 installment
payments and 4 annualized periods.

o And April is the first month of the tax year, the due date of 1st Installment is the 15th day of the 3rd month.
For all others, the 1st installment is due the 15th day of the 4th month.

o And the tax payer is a tax exempt corporation, use Table 4 instead of Table 1 to complete the annualization
period and annualization factor in Part III.

2. If the tax year is for a period shorter than 12 months:

• Table 2 and Table 3 can be used to complete Form U.

o Use Table 2 if the taxpayer became aware of the short tax year after making estimated tax installments.

o Use Table 3 if the taxpayer was ware of the short tax year before making estimated tax installments.

• The amount of estimated tax required to be paid with each installment is calculated using a number of
installment payments and annualization periods determined by the number of months in the short tax year. A
portion of a month is treated as a full month. If a short tax year ends before the end of the month and another tax
year begins thereafter, the first taxable period ends on the last day of the month and the second taxable period
begins on the first day of the following month

• See the applicable Table, 2 or 3, to determine the number of required installments, the due date and the amount
of each installment.

Line by Line Instructions

Part I: Computation of Underpayment and Interest Due

Line 1a. 2024 Tax – Enter the amounts from 2024 Form 4, line 20 plus line 21; Form 4T, line 24 plus line
25; Form 5S, line 6 plus line 8, plus line 20 of Schedule 5S-ET; or Form 6, page 1, line 14 plus line 15.

Line 1b. 2024 Refundable Credits – Enter your refundable credits from 2024 Form 4, line 27; Form 4T,
line 31; or Form 6, page 1 line 21.

• Tax-option (S) corporation making an election to claim the jobs tax credit, the enterprise zone jobs credit,
and/or the business development credit at the entity level, enter the appropriate amount from Form 5S, Part I,
line 15, on Form U, line 1b.

Line 1d. 2024 Withholding – Enter withholding from 2024 Form 4, line 26; Form 4T, line 30; Form 5S, line
13; or Form 6, line 20.

DC-133 (R 12/24)

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2024 Form U Instructions

Line 3 Prior year's tax information – Do not complete lines 3a or 3b if,

• The taxpayer is a large corporation or,
• The taxpayer's prior year was shorter than 12 months

Line 3a. 2023 Tax

• Single Entity Returns – Enter the amounts from 2023 Form 4, line 20 plus line 21; Form 4T, line 24 plus line 25;
or Form 5S, line 6 plus line 8, plus line 20 of Schedule 5S-ET.
• Combined Returns – Enter the amount from prior year's Form 6, line 14 plus line 15; or Form 4T, line 24 plus
line 25 as applicable.

Line 3b. 2023 Refundable Credits

• Single Entity Returns – Enter your refundable credits from prior year's Form 4, line 27 or Form 4T, line 31.
• Combined Group Returns –Enter the amount from the prior year's Form 6, line 21 or Form 4T line 31.
• Tax-option (S) corporation making an election to claim the jobs tax credit, the enterprise zone jobs credit,
and/or the business development credit at the entity level, enter the appropriate amount from Form 5S, Part I,
line 15, on Form U, line 3b.

Line 4. Total Required Estimated Tax – Enter the smaller of line 2 or 3c.

Line 5. Installment Due Dates – Enter the 15 thday of the month from Column 2 of Table 1, 2 or 3,
whichever is applicable. To determine which is applicable see, "Estimated Tax Installment Requirements"
from above.

Line 6. Tax Due with each estimated installment – The estimated tax due for each installment varies
based on the answers to questions at "Estimated Tax Installments" from above and which method of
calculation is used, the standard method or the annualized method.

• If the standard method is used and,
• If the tax year is 12 months – Divide line 4 by 4 and enter the result in each column.
• If the tax year is less than 12 months – Divide line 4 by the number in From Colum of Table 2 or 3 whichever is
applicable. To determine which is applicable see, "Estimated Tax Installment Requirements" from above.
• If the annualized method is used enter the amount from Part III, line 47.

Line 7. Estimated Tax, Economic Development Surcharge, and Withholding Payments Made on or
Before Due Date

• Column a – Enter the total payments made on or before the installment due date. Include any carryovers of
overpayments from prior years.
• Columns b to d – Enter the total payments made after the due date of the previous installment and on or
before the due date of the current installment.

Total payments include the withholding amounts reported on Form 4, line 26; Form 4T, line 30; Form 5S,
line 13; or Form 6, page 1, line 20, whichever is applicable for the current year.

Combined Groups - If a corporation other than the designated agent is applying payments to this return,
enter the total of all combined group members’ amounts.

Line 10. Carryback of Overpayment or Late Payment – Complete line 10 only if,

• A payment was made after the line 5 due date in the current period and before the line 5 due date of any
following periods and is carried back to the current period or
• An overpayment is reported on Line 9 in any period following the current period, and is carried back to the
current period.
• If an overpayment from more than one period is carried back to the current period, identify each amount
separately.
DC-133 (R 12/24)

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                                           2024 Form U Instructions 
                     
Combined Groups – If line 9 includes payments from more than one corporation, complete line 10 as if the 
combined group is a single corporation. 
 
Line 11. Carryforward of Overpayment – Any overpayment remaining after completing line 10 should be carried 
forward to the next period.  If in the previous column, the total credits exceed the required estimated tax, the excess 
is entered on Line 11.  

•   Column (b) Line 11 - If Column (a), Line 7 plus Line 10 minus Line 6 is a positive number enter the result. 
    Otherwise enter zero. 
•   Column (c) Line 11 - If Column (b) Line 7 plus Line 10 plus Line 11 minus Line 6 is a positive number enter the 
    result. Otherwise enter zero. 
•   Column (d) Line 11 - If Column (c) Line 7 plus Line 10 plus Line 11 minus Line 6 is a positive number enter the 
    result. Otherwise enter zero. 
        
Line 12. Net Underpayment – If line 8 is greater than the sum of Line 10 + Line 11, enter the result.  
Otherwise enter zero. 
 
Line 13. Number of Days Until Carryback Paid – Complete this line only if there is a carryback amount 
reported on line 10. If the amount you carried back includes more than one payment (for example, 
payments from multiple combined group members if this is a combined return), skip line 13 and see the 
instructions to line 15. 
 
Line 15. Interest on Late Payments Carried Back – If you have an amount on line 13, compute interest at 
12% per year for the number of days on line 13. Use a 365-day year. 
 
•   If you don’t have an amount on line 13 because you carried back more than one payment, use a separate 
    schedule to compute the interest on each payment carried back. Use the worksheet at the end of these 
    instructions as a template. Enter the total on line 15, and submit the schedule with your return. 
 
Line 17. Interest calculated through the unextended due date of the return – Add lines 15 and 16.  If 
the return is filed after the unextended due date and reflects a balance due, carry this amount to Part II, line 
22.  Otherwise carry this amount to the "Interest, penalty and late fee due" line of Form 4, Form 4T or Form 
6, whichever is applicable .
    
  Part II: Computation of Total Amount Due 
    
Complete Part II only if the return reflects a balance due and is not filed by the unextended due 
date. 
 
Line 20. Total Amounts Applied – Enter the total estimated tax payments made, plus withholding and 
refundable credits for the taxable year. 
 
Line 24. Late Return Interest – Tax not paid by the original unextended due date is subject to interest at 
18% per year on 90% and at 12% on 10% during the extension period of the return. Underpayment interest 
not paid by the original unextended due date is subject to 18% per year during the extension period. After the 
extension period, all remaining tax and underpayment interest due is charged interest at 18% per year. 
 
•   Column a – Enter the amount of interest computed at 18% per year, for the number of days between the 
    unextended due date and the date the return is filed, on the amount on line 23, column a. 
                     
•   Column b –  Enter the amount of interest computed at 12% per year for the number of days between the 
    unextended due date and the extended due date on the amount on line 23, column b, plus the amount of interest 
    computed at 18% per year for the number of days between the extended due date and the date the return is filed 
    on the amount on line 23, column b. 
    
   DC-133 (R 12/24)

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2024 Form U Instructions
Lines 25a & 25b. Late Filing Penalty and Fee
• Line 25a – The “net tax due” is the total tax and economic development surcharge less any allowable credits,
withholding, and estimated payments made by the extended due date of the return.

• Line 25b – The late filing fee for combined returns is $150 for the combined group as a whole, regardless of the
number of members.

Part III: Annualized Income Installment Method

Complete this worksheet when one or more of the estimated tax installments is computed using the
annualized income installment method.

Combined Groups - Only one worksheet is used for the entire group when a combined return is filed.

Annualized Period Column (a) to Column (d) – Enter the number from Colum 5 of Table 1, 2 or 3
whichever is applicable. To determine which is applicable see, "Estimated Tax Installment Requirements"
from above.

Lines 27 Wisconsin Net Income – Calculate the Wisconsin income for the annualization period then
remove items applied equally to each period. For example, net business loss carryforwards and
amortization of adjustments for changes in method of accounting.

Line 28 Annualization factor
• Tax exempt corporations – Enter the number from Column 1 of Table 4.

• Combined Groups - If a combined group includes a tax exempt organization, use Table 4 only for the tax
exempt corporation's net income.

• All other corporations – Enter the number from Colum 6 of Table 1, 2 or 3, , whichever is applicable. To
determine which is applicable see, "Estimated Tax Installment Requirements" from above.

Line 30 Adjustments to income – Enter the sum of the items removed on line 27.

Line 35. Economic Development Surcharge – If this is a combined return, compute the economic
development surcharge separately for each company in the group based on its annualized gross tax on line
32.

Worksheet for Line 15:

Interest on Carryback of Multiple Payments to the Same Installment Due Date

(a) (b) (c) (d)
Payment amount Date the amount in By how many days is the Interest at 12% on amount
carried back (total column (a) was paid date in column (b) after in column (a) for number of
should equal amount on the installment due date? days in column (c) (total on
line 10 for the line 15 for the installment to which
installment to which this this worksheet applies)
worksheet applies)

Totals

DC-133 (R 12/24)

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                                                  2024 Form U Instructions 
  
 Tables 1 to 4 – Use to complete parts of Form U which depend on the length of the tax year 
 
 TABLE 1 – Use this table to complete Part I and Part III when the tax year covers a 12-month period.  
                    Tax Exempt corporations also see Table 4.  
 
 First Month of   Required # of Part I, Line 5    Part I, Line 6 Part III        Part III , Line 28 Part III, Line 39 Part III, Line 43
the Year  of a 12 payments      Column (a)        Column (a)     Annualization   Column (a)         Column (a)        Column (a)
 month tax year for Part I Line 6 Due on the 15th                Period          Annulaization      The 
                                of this month                    "First _ of     Factor             accumulated 
                                per 71.29(8)(a)                  months"         per 71.29(9)(c)    percentage of 
                                to 71.29(8)(d)                   Column (a)                         estimated tax 
                                                                 per 71.29(9)(c)                    paid to date 
                                                                                                    per 71.29(9)(c)
 COLUMN 1 (a)     COLUMN 2 (a)  COLUMN 3 (a)      COLUMN 4 (a)   COLUMN 5 (a)    COLUMN 6 (a)       COLUMN 7 (a)      COLUMN 8 (a)
 Is not April     4             4                 4.000          3               4.000              22.50             4
 Is April         4             3                 4.000          2               6.000              22.50             4

 COLUMN 1 (b)     COLUMN 2 (b)  COLUMN 3 (b)      COLUMN 4 (b)   COLUMN 5 (b)    COLUMN 6 (b)       COLUMN 7 (b)      COLUMN 8 (b)
 Is not April     4             6                 4.000          5               2.400              45.00             4
 Is April         4             6                 4.000          5               2.400              45.00             4

 COLUMN 1 (c)     COLUMN 2 (c)  COLUMN 3 (c)      COLUMN 4 (c)   COLUMN 5 (c)    COLUMN 6 (c)       COLUMN 7 (c)      COLUMN 8 (c)
 Is not April     4             9                 4.000          8               1.500              67.50             4
 Is April         4             9                 4.000          8               1.500              67.50             4

 COLUMN 1 (d)     COLUMN 2 (d)  COLUMN 3 (d)      COLUMN 4 (d)   COLUMN 5 (d)    COLUMN 6 (d)       COLUMN 7 (d)      COLUMN 8 (d)
 Is not April     4             12                4.000          11              1.091              90.00             4
 Is April         4             12                4.000          11              1.091              90.00             4                   

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                                                2024 Form U Instructions 
 
 TABLE 2 – Use this table to complete Part I and Part III when the tax year covers less than a 12-month 
 period and sec. Tax 2.89(7)(a), Wis. Adm. Code, applies. After an estimated tax installment based on a full 
 tax year was paid, it was determined the current tax year would cover less than a 12-month period. Some 
 installments based on full year tax year and some bases on a short tax year. 
 
 Number of        Required # of  Part I, Line 5 Part I, Line 6      Part III       Part III , Line 28  Part III, Line 39 Part III, Line 43
 months in the    payments       Column (a)     Column (a)          Annualization  Column a            Column (a)        Column (a)
 tax year         Used on line 6  Due on the 15th  Divide Line 4 by Period         Annualization       (accumulated 
                  equation for a of this month  this number.        Column b       Factor              percentage of 
                  short year                                        First Number of  per 2.89(8)(a)(2) estimated tax 
                                                                    months                             paid)
                                                                    Per Tax 2.89(8)
 COLUMN 1 (a)     COLUMN 2 (a)   COLUMN 3 (a)   COLUMN 4 (a)        COLUMN 5 (a)   COLUMN 6 (a)        COLUMN 7 (a)      COLUMN 8 (a)
 1                0              0              0                   0              0.000               0.00              0
 2                1              2              1.000               1              2.000               90.00             1
 3                1              3              1.000               2              1.500               90.00             1
 4                2              4              4.000               3              1.333               22.50             2
 5                2              4              4.000               3              1.667               22.50             2
 6                2              4              4.000               3              2.000               22.50             2
 7                3              4              4.000               3              2.333               22.50             3
 8                3              4              4.000               3              2.667               22.50             3
 9                3              4              4.000               3              3.000               22.50             3
 10               4              4              4.000               3              3.333               22.50             4
 11               4              4              4.000               3              3.667               22.50             4

 COLUMN 1 (b)     COLUMN 2 (b)   COLUMN 3 (b)   COLUMN 4 (b)        COLUMN 5 (b)   COLUMN 6 (b)        COLUMN 7 (b)      COLUMN 8 (b)
 1                0              0              0.000               0              0.000               0.00              0
 2                1              0              0.000               0              0.000               90.00             1
 3                1              0              0.000               0              0.000               90.00             1
 4                2              4              1.333               3              1.333               90.00             2
 5                2              5              1.333               4              1.250               90.00             2
 6                2              6              1.333               5              1.200               90.00             2
 7                3              6              4.000               5              1.400               45.00             3
 8                3              6              4.000               5              1.600               45.00             3
 9                3              6              4.000               5              1.800               45.00             3
 10               4              6              4.000               5              2.000               45.00             4
 11               4              6              4.000               5              2.200               45.00             4

 COLUMN 1 (c)     COLUMN 2 (c)   COLUMN 3 (c)   COLUMN 4 (c)        COLUMN 5 (c)   COLUMN 6 (c)        COLUMN 7 (c)      COLUMN 8 (c)
 1                0              0              0.000               0              0.000               0.00              0
 2                1              0              0.000               0              0.000               90.00             1
 3                1              0              0.000               0              0.000               90.00             1
 4                2              0              0.000               0              0.000               90.00             2
 5                2              0              0.000               0              0.000               90.00             2
 6                2              0              0.000               0              0.000               90.00             2
 7                3              7              2.000               6              1.167               90.00             3
 8                3              8              2.000               7              1.143               90.00             3
 9                3              9              2.000               8              1.125               90.00             3
 10               4              9              4.000               8              1.250               67.50             4
 11               4              9              4.000               8              1.375               67.50             4

 COLUMN 1 (d)     COLUMN 2 (d)   COLUMN 3 (d)   COLUMN 4 (d)        COLUMN 5 (d)   COLUMN 6 (d)        COLUMN 7 (d)      COLUMN 8 (d)
 1                0              0              0.000               0              0.000               0.00              0
 2                1              0              0.000               0              0.000               90.00             1
 3                1              0              0.000               0              0.000               90.00             1
 4                2              0              0.000               0              0.000               90.00             2
 5                2              0              0.000               0              0.000               90.00             2
 6                2              0              0.000               0              0.000               90.00             2
 7                3              0              0.000               0              0.000               90.00             3
 8                3              0              0.000               0              0.000               90.00             3
 9                3              0              0.000               0              0.000               90.00             3
 10               4              10             4.000               9              1.111               90.00             4
 11               4              11             4.000               10             1.100               90.00             4                 
  
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                                                    2024 Form U Instructions 
 TABLE 3 – Use this table to complete Part I and Part III when the tax year covers less than a 12-month 
 period and Tax 2.89(7)(b) applies. Prior to an estimated tax installment based on a full tax year was paid, 
 it was determined the current tax year would cover less than a 12-month period. All installments are 
 based on a short tax year 
 
 Number of        Required # of  Part I, Line 5     Part I, Line 6 Part III        Part III , Line 28 Part III, Line 39 Part III, Line 43
 months in the    payments       Column a           Column a       Annualization   Column a           Column a          Column a
 tax year         Used on line 6 Due on the 15th of                Period          Annualization 
                  equation for a this month                        Column a        Factor
                  short year                                       First Number of 
                                                                   months
                                                                   Per Tax 2.89(8)
 COLUMN 1 (a)     COLUMN 2 (a)   COLUMN 3 (a)       COLUMN 4 (a)   COLUMN 5 (a)    COLUMN 6 (a)       COLUMN 7 (a)      COLUMN 8 (a)
 1                0              0                  0              0               0.000              0.00              0
 2                1              2                  1.000          1               2.000              90.00             1
 3                1              3                  1.000          2               1.500              90.00             1
 4                2              4                  1.333          3               1.333              67.50             2
 5                2              4                  1.333          3               1.667              67.50             2
 6                2              4                  1.333          3               2.000              67.50             2
 7                3              4                  2.000          3               2.333              45.00             3
 8                3              4                  2.000          3               2.667              45.00             3
 9                3              4                  2.000          3               3.000              45.00             3
 10               4              4                  4.000          3               3.333              22.50             4
 11               4              4                  4.000          3               3.667              22.50             4

 COLUMN 1 (b)     COLUMN 2 (b)   COLUMN 3 (b)       COLUMN 4 (b)   COLUMN 5 (b)    COLUMN 6 (b)       COLUMN 7 (b)      COLUMN 8 (b)
 1                0              0                  0.000          0               0.000              0.00              0
 2                1              0                  0.000          0               0.000              90.00             1
 3                1              0                  0.000          0               0.000              90.00             1
 4                2              4                  4.000          3               1.333              90.00             2
 5                2              5                  4.000          4               1.250              90.00             2
 6                2              6                  4.000          5               1.200              90.00             2
 7                3              6                  4.000          5               1.400              67.50             3
 8                3              6                  4.000          5               1.600              67.50             3
 9                3              6                  4.000          5               1.800              67.50             3
 10               4              6                  4.000          5               2.000              45.00             4
 11               4              6                  4.000          5               2.200              45.00             4

 COLUMN 1 (c)     COLUMN 2 (c)   COLUMN 3 (c)       COLUMN 4 (c)   COLUMN 5 (c)    COLUMN 6 (c)       COLUMN 7 (c)      COLUMN 8 (c)
 1                0              0                  0.000          0               0.000              0.00              0
 2                1              0                  0.000          0               0.000              90.00             1
 3                1              0                  0.000          0               0.000              90.00             1
 4                2              0                  0.000          0               0.000              90.00             2
 5                2              0                  0.000          0               0.000              90.00             2
 6                2              0                  0.000          0               0.000              90.00             2
 7                3              7                  4.000          6               1.167              90.00             3
 8                3              8                  4.000          7               1.143              90.00             3
 9                3              9                  4.000          8               1.125              90.00             3
 10               4              9                  4.000          8               1.250              67.50             4
 11               4              9                  4.000          8               1.375              67.50             4

 COLUMN 1 (d)     COLUMN 2 (d)   COLUMN 3 (d)       COLUMN 4 (d)   COLUMN 5 (d)    COLUMN 6 (d)       COLUMN 7 (d)      COLUMN 8 (d)
 1                0              0                  0.000          0               0.000              0.00              0
 2                1              0                  0.000          0               0.000              90.00             1
 3                1              0                  0.000          0               0.000              90.00             1
 4                2              0                  0.000          0               0.000              90.00             2
 5                2              0                  0.000          0               0.000              90.00             2
 6                2              0                  0.000          0               0.000              90.00             2
 7                3              0                  0.000          0               0.000              90.00             3
 8                3              0                  0.000          0               0.000              90.00             3
 9                3              0                  0.000          0               0.000              90.00             3
 10               4              10                 4.000          9               1.111              90.00             4
 11               4              11                 4.000          10              1.100              90.00             4                   

 DC-133 (R 12/24)

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                                                  2024 Form U Instructions 
 
  TABLE 4 – Tax Exempt Corporations with tax years covering a 12-month period use this table to complete 
  Part III Form U.  
 
  Exception for Tax Exempt Organizations - tax-exempt organizations that file Form 4T or are included 
  in a combined group that report unrelated business taxable income must use the modified annualization 
  period and annualization factor from the table below. 
    
    COLUMN 1 (a)               COLUMN 2 (a)               COLUMN 1 (b)            COLUMN 2 (b)

   Part III Annualization      Part III , Line 28         Part III Annualization  Part III , Line 28
      Period                   Column a                                    Period Column a
   "First _ of  months"   Annulaization Factor            "First _ of  months"    Annulaization Factor
      Column a                 per 71.29(9)(c)            Column a                per 71.29(9)(c)
    per 71.29(9)(c)                                       per 71.29(9)(c)

          1                    12.000                                      4      3.000

    COLUMN 1 (c)               COLUMN 2 (c)               COLUMN 1 (d)            COLUMN 2 (d)

   Part III Annualization      Part III , Line 28         Part III Annualization  Part III , Line 28
      Period                   Column a                                    Period Column a
   "First _ of  months"   Annulaization Factor            "First _ of  months"    Annulaization Factor
      Column a                 per 71.29(9)(c)            Column a                per 71.29(9)(c)
    per 71.29(9)(c)                                       per 71.29(9)(c)

          7                           1.714                                10     1.200
                                                                                                          
 ADDITIONAL INFORMATION AND ASSISTANCE             
   
Web Resources       
 
The Department of Revenue’s web page, available at revenue.wi.gov, has a number of resources to provide 
additional information and assistance, including: 
 
• Related forms and their instructions 
• 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 

  DC-133 (R 12/24)

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                                                            2024 Form U Instructions 

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 
 
                                                            Applicable Laws and Rules 
 This document provides statements or interpretations of the following laws and regulations in effect as of  the revised 
 date : ch. 71, Wis. Stats., and ch. Tax 2, Wis. Adm. Code. 
 
  DC-133 (R 12/24)

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