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Wisconsin Wisconsin Combined Corporation Franchise or Income Tax Return
Extracted from PDF file 2023-wisconsin-form-6.pdf, last modified November 2023Wisconsin Combined Corporation Franchise or Income Tax Return
Form 6 2023 Wisconsin Combined Corporation Franchise or Income Tax Return For calendar year 2023 or tax year beginning M M D D 2 0 2 3 Y Y Y Y and ending M M D D 2 0 Y Y Y Y • Do not use this form if filing as a single entity. • This form must be filed ELECTRONICALLY Due Date: Generally the 15th day of 4th month following close of taxable year. See instructions. Designated Agent Name Number and Street Suite Number City State ZIP (+ 4 digit suffix if known) D Check if applicable and attach explanation: 1 Amended return (Include Schedule AR) A Federal Employer ID Number B Business in Wisconsin 4 Short period - change in accounting period Check if no business in Wisconsin C State of Incorporation Short period - stock purchase or sale 2 First return - new corporation or entering Wisconsin 5 3 Final return - corporation dissolved or withdrew 6 The controlled group election is being made for the first year of the 10-year period and Enter abbreviation of state in box, or if a foreign country, enter below. 3 Multiply line 1 by line 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 4 Wisconsin net nonapportionable and separately apportioned income. Part III, line 4. . . . . . . 4 5 Add lines 3 and 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 6 Net capital loss adjustment. Form 6, Part III, line 5 combined total. . . . . . . . . . . . . . . . . . . . . 6 7 Subtract line 6 from line 5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 8 Loss adjustment for insurance companies. See instructions. . . . . . . . . . . . . . . . . . . . . . . . . . 8 9 Add lines 7 and 8. This is the Wisconsin income before net business loss carryforwards. . . . 9 10 Wisconsin net business loss carryforward. Form 6, Part III, line 7 combined total . . . . . . . . . 10 11 Subtract line 10 from line 9. This is Wisconsin net income or loss. Check if excess inclusion income from real estate mortgage investment conduit. . . . . . . . Y Y Y Y .00 1 Combined Unitary Income. Form 6, Part II, line 8 combined total. . . . . . . . . . . . . . . . . . . . . . 1 2 Wisconsin apportionment percentage. Form 6, Part III, line 1d combined total. Check if 100% apportionment: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Year . % .00 .00 .00 .00 .00 .00 .00 .00 26 Interest, penalty, and late fee due. Check the box if annualized on Form U . . . . . . . . . . 26 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 27 Amount due. If the total of lines 18 and 26 is larger than 25, subtract line 25 from the total of lines 18 and 26. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27 .00 11 12 Sum of gross tax from all members Form 6, Part III, line 9 combined total . . . . . . . . . . . . . . 12 13 Nonrefundable credits. Form 6, Part III, line 10 combined total. . . . . . . . . . . . . . . . . . . . . . . . 13 14 Subtract line 13 from line 12. If line 13 is more than line 12, enter zero (0). This is the net tax 14 15 Economic development surcharge. Form 6, Part III, line 11c combined total . . . . . . . . . . . . . 15 16 Endangered resources donation. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 17 Veterans trust fund donation. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 18 Add lines 14 through 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 19 Estimated tax payments, including 2022 carryforward, less refund from Form 4466W. . . . . . 19 20 Wisconsin Tax Withheld. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 21 Refundable credits. Form 6, Part III, line 13 combined total. . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 Amended return only - amount previously paid. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 23 Add lines 19 through 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 24 Amended return only - amount previously refunded. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 25 Subtract line 24 from line 23. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 28 Overpayment. If line 25 is larger than the total of lines 18 and 26, subtract the total of lines 18 and 26 from line 25 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28 29 Enter amount from line 28 you want credited to 2024 estimated tax. . . . . . . . . . . . . . . . . . . . 29 30 Subtract line 29 from line 28. This is your refund. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30 IC-406 (R. 8-23) .00 .00 .00 Page 2 of 14 2023 Form 6 - Wisconsin Combined Corporate Franchise or Income Tax Return Designated Agent Name Federal Employer ID Number Reconciliation With Federal Consolidated Return: 1 From the federal consolidated return(s), list the parent corporation(s) name, federal employer identification number (FEIN), and the amount on line 28 of the consolidated federal Form 1120. If there are more than three federal consolidated returns, see instructions. If no members of the group filed a federal consolidated return, skip to line 2. Parent Company Name Form 1120, Line 28 FEIN .00 .00 .00 a b c d Total from the sum of all Forms 1120, line 28 listed in number one above . . . . . . . . . . . . . . . . . . . . . . . 1d .00 2 List companies whose federal returns are not listed on line 1 that are in the Wisconsin combined group. Company Name Form 1120, Line 28 FEIN .00 .00 .00 a b c d Total from the sum of all Forms 1120, line 28 listed in number two above . . . . . . . . . . . . . . . . . . . . . . . 2d .00 3 Add lines 1d and 2d . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 .00 4 List companies who are included in the federal consolidated return from line 1, but are not Wisconsin combined group members. Company Name Form 1120, Line 28 FEIN .00 .00 .00 a b c d Total from the sum of all Forms 1120, line 28 listed in line 4 above . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44d .00 5 Subtract line 4d from line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 .00 6 Enter the number of companies included in this combined return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 7 Enter the federal net income of corporations in the commonly controlled group that are not in the federal consolidated return or this combined return. Submit a schedule identifying each corporation . . . . . . . . . . 7 .00 8 Enter total gross sales corresponding to amount on line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 9 City and state where books and records are located for audit purposes: City: .00 State: 10 List the locations of Wisconsin operations: 11 Person to contact concerning this return: Last Name: First Name: Email: Phone Number: Third Party Designee Do you want to allow another person to discuss this return with the department? Yes Complete the following. Phone Number Print Designee’s Name No Personal Identification Number (PIN) Under penalties of law, I declare that this return and all attachments are true, correct, and complete to the best of my knowledge and belief. Signature of Officer Title Date Preparer’s Signature Preparer’s Federal Employer ID Number Date You must include a copy of your federal return with Form 6, even if no Wisconsin activity. See the instructions for a description of federal return information that must be included with Form 6. Page 3 of 14 2023 Form 6 - Wisconsin Combined Corporate Franchise or Income Tax Return Designated Agent Name Part I: Modified Federal Taxable Income Federal Employer ID Number Corporation Name: Elimination Adjustments FEIN: 1 Net receipts or sales . . . . . . . . . . . . . . . . . . 1 a Intercompany sales . . . . . . . . . . . . . . . . . . . 1a Combined Totals .00 .00 .00 .00 1 .00 .00 .00 .00 .00 1a .00 2 Cost of goods sold . . . . . . . . . . . . . . . . . . . 2 .00 .00 .00 .00 2 .00 3 Gross profit. Subtract line 2 from line 1 . . . . 3 .00 .00 .00 .00 3 .00 4 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . 4 .00 .00 .00 .00 4 .00 5 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 .00 .00 .00 .00 5 .00 6 Gross rents . . . . . . . . . . . . . . . . . . . . . . . . . 6 .00 .00 .00 .00 6 .00 7 Gross royalties . . . . . . . . . . . . . . . . . . . . . . 7 .00 .00 .00 .00 7 .00 8 Capital gain net income . . . . . . . . . . . . . . . . 8 .00 .00 .00 .00 8 .00 9 Net gain or loss from U.S. Form 4797 . . . . . 9 .00 .00 .00 .00 9 .00 10 Other income . . . . . . . . . . . . . . . . . . . . . . . . 10 .00 .00 .00 .00 10 .00 11 Total income. Add lines 3 through 10 . . . 11 .00 .00 .00 .00 11 .00 12 Compensation of officers . . . . . . . . . . . . . . . 12 .00 .00 .00 .00 12 .00 13 Salaries and wages less employment credit 13 .00 .00 .00 .00 13 .00 14 Repairs and maintenance . . . . . . . . . . . . . . 14 .00 .00 .00 .00 14 .00 15 Bad debts . . . . . . . . . . . . . . . . . . . . . . . . . . 15 .00 .00 .00 .00 15 .00 16 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 .00 .00 .00 .00 16 .00 Taxes and licenses . . . . . . . . . . . . . . . . . . . 17 .00 .00 .00 .00 17 .00 18 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 .00 .00 .00 .00 18 .00 Charitable contributions . . . . . . . . . . . . . . . 19 .00 .00 .00 .00 19 .00 20 Depreciation . . . . . . . . . . . . . . . . . . . . . . . . 20 .00 .00 .00 .00 20 .00 21 Depletion . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 .00 .00 .00 .00 21 .00 22 Advertising . . . . . . . . . . . . . . . . . . . . . . . . . 22 .00 .00 .00 .00 22 .00 17 19 Page 4 of 14 2023 Form 6 - Wisconsin Combined Corporate Franchise or Income Tax Return Designated Agent Name Part I: Modified Federal Taxable Income Federal Employer ID Number Corporation Name: Elimination Adjustments FEIN: Combined Totals 23 Pension plan, etc . . . . . . . . . . . . . . . . . . . . . . 23 .00 .00 .00 .00 23 .00 24 Employee benefit programs . . . . . . . . . . . . . 24 .00 .00 .00 .00 24 .00 25 Energy efficient commercial buildings deduction . 25 .00 .00 .00 .00 25 .00 26 Other deductions . . . . . . . . . . . . . . . . . . . . . . 26 .00 .00 .00 .00 26 .00 27 Total deductions. Add lines 12 through 26 27 .00 .00 .00 .00 27 .00 28 Taxable income or loss. Subtract line 27 from line 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . 28 .00 .00 .00 .00 28 .00 29 Net capital gains included on line 28 (enter as a negative in member columns) . . . 29 .00 .00 .00 .00 29 .00 30 Recomputed net capital gain, applying capital loss limitation at combined group level . . . . . 30 .00 .00 .00 .00 30 .00 31 Sum of charitable contributions deduction, net section 1231 losses, and losses from involuntary conversions included on line 28 (enter as a positive in member columns) . . . 31 .00 .00 .00 .00 31 .00 32 Sum of recomputed charitable contributions deduction, net section 1231 losses, and losses from involuntary conversions, applying limitations at combined group level (enter as a negative in member columns) . . . 32 .00 .00 .00 .00 32 .00 33 Adjustment to defer or recognize intercompany income, expense, gain, or loss between group members . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 .00 .00 .00 .00 33 .00 34 Other adjustments based on federal law (explain on an attached statement) . . . . . . . . 34 .00 .00 .00 .00 34 .00 35 Combine lines 28 through 34. Enter on Form 6, Part II, line 1, on the next page . . . . 35 .00 .00 .00 .00 35 .00 Page 5 of 14 2023 Form 6 - Wisconsin Combined Corporate Franchise or Income Tax Return Designated Agent Name Part II: Unitary Income Computation Federal Employer ID Number Corporation Name: Elimination Adjustments FEIN: 1 Modified federal taxable income from Part I, line 35 . . . . . . . . . . . . . . . . . . . . . 1 Combined Totals .00 .00 .00 .00 1 .00 a Interest income from state and municipal obligations . . . . . . . . . . . . . 2a .00 .00 .00 .00 2a .00 b State taxes accrued or paid . . . . . . . . 2b .00 .00 .00 .00 2b .00 c Related entity expenses (from Schedule RT Part I, Sch. 2K-1, and Sch. 3K-1) . . . . . . . . . . . . . . . . . . . . . 2c .00 .00 .00 .00 2c .00 income . . . . . . . . . . . . . . . . . . . . . . . . . 2d .00 .00 .00 .00 2d .00 e Expenses related to nontaxable income . . . . . . . . . . . . . . . . . . . . . . . . 2e .00 .00 .00 .00 2e .00 f Basis, section 179, depreciation difference . . . . . . . . . . . . . . . . . . . . . . 2f .00 .00 .00 .00 2f .00 g Amount by which the federal basis of assets disposed of exceeds the Wisconsin basis (attach schedule) . . . 2g .00 .00 .00 .00 2g .00 a Business development credit . . . . 2h-a .00 .00 .00 .00 2h-a .00 b Community rehabilitation program credit . . . . . . . . . . . . . . . . . . . . . . . 2h-b .00 .00 .00 .00 2h-b .00 c Development zones credits . . . . . . 2h-c .00 .00 .00 .00 2h-c .00 d Economic development credit . . . . 2h-d .00 .00 .00 .00 2h-d .00 e Electronics and information tech nology manufacturing zone credit . 2h-e .00 .00 .00 .00 2h-e .00 f Employee college saving account contribution credit . . . . . . . . . . . . . . 2h-f .00 .00 .00 .00 2h-f .00 g Enterprise zone jobs credit . . . . . . 2h-g .00 .00 .00 .00 2h-g .00 h Farmland preservation credit . . . . . 2h-h .00 .00 .00 .00 2h-h .00 i Jobs tax credit . . . . . . . . . . . . . . . . 2h-i .00 .00 .00 .00 2h-i .00 2 Additions to income: d Actual distributions of previously taxed h Total additions for certain credits computed: Page 6 of 14 2023 Form 6 - Wisconsin Combined Corporate Franchise or Income Tax Return Designated Agent Name Part II: Unitary Income Computation Federal Employer ID Number Corporation Name: Elimination Adjustments FEIN: j Reserve for future use . . . . . . . . . . 2h-j k Manufacturing and agriculture credit 2h-k .00 .00 l Research credits . . . . . . . . . . . . . . 2h-l .00 .00 m Reserved for future use . . . . . . . . . 2h-m .00 n Total credits (add lines 2h-a through 2h-m) . . . 2h-n i Special additions for insurance companies . . . . . . . . . . . . . . . . . . . . . 2i Combined Totals .00 2h-j .00 .00 .00 2h-k .00 .00 .00 2h-l .00 .00 .00 .00 2h-m .00 .00 .00 .00 .00 2h-n .00 .00 .00 .00 .00 2i .00 a 2j-a .00 .00 .00 .00 2j-a .00 b 2j-b .00 .00 .00 .00 2j-b .00 c 2j-c .00 .00 .00 .00 2j-c .00 d 2j-d .00 .00 .00 .00 2j-d .00 e Add lines 2j-a through 2j-d . . . . . . 2j-e .00 .00 .00 .00 2j-e .00 k Total additions (add lines 2a . through 2g, 2h-n, 2i, and line 2j-e) . . . 2k .00 .00 .00 .00 2k .00 3 Total (add lines 1 and 2k) . . . . . . . . . . . . 3 .00 .00 .00 .00 3 .00 a Wisconsin subtraction modification for dividends (from Form 6Y, line 4) . . . . . 4a .00 .00 .00 .00 4a .00 b Related entity expenses eligible for subtraction . . . . . . . . . . . . . . . . . . . . . . 4b .00 .00 .00 .00 4b .00 c Income from related entities whose expenses were disallowed . . . . . . . . . 4c .00 .00 .00 .00 4c .00 d Subpart F and 965(a) income . . . . . . . 4d .00 .00 .00 .00 4d .00 e Global intangible low-taxed income (GILTI) 4e .00 .00 .00 .00 4e .00 f Gross-up of foreign dividend income . 4f .00 .00 .00 .00 4f .00 g Nontaxable income . . . . . . . . . . . . . . . 4g .00 .00 .00 .00 4g .00 h Foreign taxes . . . . . . . . . . . . . . . . . . . 4h .00 .00 .00 .00 4h .00 i Cost depletion . . . . . . . . . . . . . . . . . . . 4i .00 .00 .00 .00 4i .00 .00 .00 .00 j Other additions: 4 Subtractions from income: Page 7 of 14 2023 Form 6 - Wisconsin Combined Corporate Franchise or Income Tax Return Designated Agent Name Part II: Unitary Income Computation Federal Employer ID Number Corporation Name: Elimination Adjustments FEIN: Combined Totals j Basis, section 179, depreciation difference . . . . . . . . . . . . . . . . . . . . . . 4j .00 .00 .00 .00 4j .00 k Amount by which the Wisconsin basis of assets disposed of exceeds the federal basis (attach schedule) . . 4k .00 .00 .00 .00 4k .00 l Federal wage credits . . . . . . . . . . . . . . 4l .00 .00 .00 .00 4l .00 m Federal research credit expenses . . . 4m .00 .00 .00 .00 4m .00 n Other subtractions: a 4n-a .00 .00 .00 .00 4n-a .00 b 4n-b .00 .00 .00 .00 4n-b .00 c 4n-c .00 .00 .00 .00 4n-c .00 d 4n-d .00 .00 .00 .00 4n-d .00 .00 e Add lines 4n-a through 4n-d . . . . . . 4n-e .00 .00 .00 .00 4n-e o Nontaxable income from life insurance operations . . . . . . . . . . . . . 4o .00 .00 .00 .00 4o .00 p Total subtractions (add lines 4a through 4m plus lines 4n-e and 4o) . . . 4p .00 .00 .00 .00 4p .00 5 Total (subtract line 4p from line 3) . . . . . 5 .00 .00 .00 .00 5 .00 6 Net nonapportionable and separately apportioned income from Form N, line 8 . 6 .00 .00 .00 .00 6 .00 7 Pre-apportioned income. Subtract line 6 from line 5 . . . . . . . . . . . . . . . . . . . . . . . . 7 .00 .00 .00 .00 7 7a 100% Wisconsin groups only: Enter each members elimination adjustments . . . . . . . . . . . . . . . . . . . . . . 7a .00 .00 .00 7b 100% Wisconsin groups only: Subtract line 7a from line 7. Enter result here and on Part III, line 2 . . . . . . . 7b .00 .00 .00 8 Combined unitary income. Subtract line 6 from line 5. Enter on Form 6, page 1 line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 .00 Page 8 of 14 2023 Form 6 - Wisconsin Combined Corporate Franchise or Income Tax Return Designated Agent Name Federal Employer ID Number Part III: Member’s Share of Form 6 Items Corporation Name: Combined Totals FEIN: 1a Apportionment numerator from apportionment schedule . . . . . . . . . . . . . . . 1a .00 .00 .00 1a .00 1b Apportionment denominator from apportionment schedule . . . . . . . . . . . . . . . 1b .00 .00 .00 1b .00 1c Enter combined total amount from line 1b . . 1c .00 .00 .00 1d Apportionment percentage. Divide the amount on line 1a by the amount on line 1c 1d Enter apportionment schedule used . . . . . . . . % A . % A % 1d . % A 2 Multiply Part II, line 8, by line 1d. See Instr. . 2 .00 .00 .00 2 .00 3 Adjustment for current year loss offset (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . 3 .00 .00 .00 3 .00 4 Wisconsin net nonapportionable and separately apportioned income (from Form N, line 14) . . . . . . . . . . . . . . . . . 4 .00 .00 .00 4 .00 5 Net capital loss adjustment (from Form 6CL, Part I, line 9e) . . . . . . . . . 5 .00 .00 .00 5 .00 6 Loss adjustment for insurance companies (from Schedule 6I, line 24) . . . . . . . . . . . . . 6 .00 .00 .00 6 .00 7 Wisconsin net business loss carryforward (from Part IV, line 18 of this form) . . . . . . . . 7 .00 .00 .00 7 .00 8 Wisconsin net income (lines 2 + 3 + 4 - 5 + 6 - 7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 .00 .00 .00 8 .00 9 Gross tax (generally = 7.9% x (lines 2 + 3 + 4 - 5 - 7). See instructions . . . . . . . . . . . . 9 .00 .00 .00 9 .00 10 Nonrefundable credits (from Part V, line 6 of this form) . . . . . . . 10 .00 .00 .00 10 .00 a Enter gross receipts from all activities (from Part VI, line 6) . . . . . . . . . . . . . . . . 11a .00 .00 .00 11a .00 b If line 11a is $4 million or greater, fill in the member’s gross franchise or income tax from Part III, line 9 . . . . . . . . . . . . . . . 11b .00 .00 .00 11b .00 .00 .00 .00 11c .00 11 Check if excess inclusion income from real estate mortgage investment conduits . . . . . Economic development surcharge: c Multiply line 11b by 3% (.03). If the result is less than $25, fill in$25.If the result is more than $9,800, fill in $9,800 . . . . . . . . . . . . . 11c Page 9 of 14 2023 Form 6 - Wisconsin Combined Corporate Franchise or Income Tax Return Designated Agent Name Federal Employer ID Number Part III: Member’s Share of Form 6 Items Corporation Name: Combined Totals FEIN: 12 Wisconsin tax withheld (see instructions) . . . . . . . . . . . . . . . . . 12 .00 .00 .00 13 Refundable credits. For each credit, enter code from instructions and amount . . . . . . . . . . . . . . . . . . . . . . . . . 13a .00 .00 .00 13b .00 .00 .00 13c .00 .00 .00 Add lines 13a through 13c . . . . . . . . . . 13d .00 .00 Member’s portion of combined unitary income from Part III, line 2 plus line 3 . . 1 .00 2 Member’s net nonapportionable and separately apportioned income from Part III, line 4 . . . . . . . . . . . . . . . . . . . . . 2 12 .00 .00 13d .00 .00 .00 1 .00 .00 .00 .00 2 .00 3 Add lines 1 and 2 . . . . . . . . . . . . . . . . . . 3 .00 .00 .00 3 .00 4 Member’s net capital loss adjustment from Part III, line 5 (enter as a positive number) . . . . . . . . . . . . . . . . . . . . . . . . . 4 .00 .00 .00 4 .00 5 Subtract line 4 from line 3 . . . . . . . . . . . 5 .00 .00 .00 5 .00 Member’s net business loss carryforward from Form 6BL, line 30, column (i) (Nonsharable) or the amount this member elected to use this period . . . . . . . . . . . . 6 .00 .00 .00 6 .00 7 Enter the lesser of line 5 or line 6, but not less than zero . . . . . . . . . . . . . . . . . 7 .00 .00 .00 7 .00 8 Subtract line 7 from line 5 . . . . . . . . . . . . 8 .00 .00 .00 8 .00 Part IV: Wisconsin Net Business Loss Carryforward 1 6 Page 10 of 14 2023 Form 6 - Wisconsin Combined Corporate Franchise or Income Tax Return Designated Agent Name Federal Employer ID Number Part IV: Wisconsin Net Business Loss Corporation Name: Carryforward FEIN: Combined Totals Member’s net business loss carryforward from Form 6BL, line 30, columns (j) and (k) (Sharable) or the amount this member elected to use this period . . . . . . . . . . . . 9 .00 .00 .00 9 .00 10 Enter the lesser of line 8 or line 9, but not less than zero . . . . . . . . . . . . . . . . . . 10 .00 .00 .00 10 .00 1 Subtract line 10 from line 9. This is your 1 remaining sharable net business loss carryforward . . . . . . . . . . . . . . . . . . . . . . 11 .00 .00 .00 11 .00 12 Subtract line 7 and 10 from line 5. This is remaining income before sharing with other members . . . . . . . . . . . . . . . . . . . . 12 .00 .00 .00 12 .00 Sharable net business loss carryforward amount being shared with other members (Combined Total should equal line 14 Combined Total) . . . . . . . . . . . . . . . . . . . 13 .00 .00 .00 13 .00 14 Sharable net business loss carryforward amount being shared with this member . 14 .00 .00 .00 14 .00 15 Subtract line 14 from line 12. This is your remaining income before sharing pre-2009 sharable net business loss carryforwards . . . . . . . . . . . . . . . . . . . . . 15 .00 .00 .00 15 .00 16 Pre-2009 sharable net business loss carryforward being shared with other members (Combined Total should equal line 17 Combined Total) . . . . . . . . . . . . . . . 16 .00 .00 .00 16 .00 17 Pre-2009 sharable net business loss carryforward being shared with this member . . . . . . . . . . . . . . . . . . . . . . . . . . 17 .00 .00 .00 17 .00 18 Member’s net business loss. Add lines 7, 10, 14, and 17. Enter this amount on Part III, line 7 . . . . . . . . . . . . . . . . . . . . . . 18 .00 .00 .00 18 .00 9 13 Page 11 of 14 2023 Form 6 - Wisconsin Combined Corporate Franchise or Income Tax Return Designated Agent Name Part V: Nonrefundable Credits Federal Employer ID Number Corporation Name: Combined Totals FEIN: 1 Enter the available nonrefundable credits from the credit schedules and Schedule CF . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1a .00 .00 .00 1b .00 .00 .00 1c .00 .00 .00 1d .00 .00 .00 Add lines 1a through 1d . . . . . . . . . . . . . . 1e .00 .00 .00 1e .00 2 Enter the member’s gross tax from Part III, line 9 . . . . . . . . . . . . . . . . . . . . . . 2 .00 .00 .00 2 .00 3 Enter the amount of nonrefundable credits the member is electing to use. Note: The total credits from line 3e should not exceed the gross tax on line 2. See Instructions . . . . . . . . . . . . . . . . . . . . . . . . 3a .00 .00 .00 3b .00 .00 .00 3c .00 .00 .00 3d .00 .00 .00 Add lines 3a through 3d . . . . . . . . . . . . . . 3e .00 .00 .00 3e .00 4 Subtract line 3e from line 2 . . . . . . . . . . . . 4 5 If the total available credits from line 1e above is greater than line 2, and the remaining credit includes a research credit, enter the amount shared with other combined group members as computed on Form 6CS, line 4 . . . . . . . . . . . . . . . . . . . . 5 .00 .00 .00 4 .00 .00 .00 .00 5 .00 .00 .00 .00 6 .00 6 Add lines 3e and 5. This is the amount to enter on Part III, line 10 . . . . . . . . . . . . . . . 6 Page 12 of 14 2023 Form 6 - Wisconsin Combined Corporate Franchise or Income Tax Return Designated Agent Name Part VI: Additional Member Information Federal Employer ID Number Corporation Name: Complete the information below for each member of the combined group. Street Address/PO Box: City, State: Zip Code: FEIN: NAICS: 1 Member’s state and year of incorporation. . . . . . . . . . . . . . . . . . . . 1 2 Corporation’s tax period included in this return: Beginning 2 Ending Y Y Y Y Y Y Y M M D D Y Y Y Y M M D D Y Y Y Y M M D D Y Y Y Y M M D D Y Y Y Y M M D D M M D D Y Y Y Y Y Y Y Y 3 Member’s taxable year end . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 4 If you have an extension of time to file, enter extended due date . . 4 5 If IRS adjustments became final during the year, enter the years adjusted . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Y M M D D M M D D 1 2 Y Y Y M M D D Y Y Y Y M M D D Y Y Y Y M M D D Y Y Y Y 3 4 M 5 Y M D D Page 13 of 14 2023 Form 6 - Wisconsin Combined Corporate Franchise or Income Tax Return Designated Agent Name Federal Employer ID Number Part VI: Additional Member Information Corporation Name: Elimination Adjustments FEIN: 6 Enter total gross receipts from all activities . . . . . . . . . . . . . . 6 .00 .00 .00 7 Total Wisconsin sales, receipts, or premiums included in apportionment ratio . . . . . . 7 .00 .00 8 Total sales, receipts, or premiums included in apportionment ratio . . . . . . . . . . . . . . . . 8 .00 9 Total Wisconsin payroll . . . . . 9 Combined Totals .00 6 .00 .00 7 .00 .00 .00 8 .00 .00 .00 .00 .00 9 .00 10 Total payroll . . . . . . . . . . . . . . 10 .00 .00 .00 .00 10 .00 11 Total Wisconsin tangible property . . . . . . . . . . . . . . . . . 11 .00 .00 .00 .00 11 .00 12 Total tangible property . . . . . . 12 .00 .00 .00 .00 12 .00 13 Enter total assets from federal Form 1120 . . . . . . . . . 13 .00 .00 .00 .00 13 .00 Page 14 of 14 2023 Form 6 - Wisconsin Combined Corporate Franchise or Income Tax Return Designated Agent Name Part VI: Additional Member Information Federal Employer ID Number Corporation Name: FEIN: Was the member excluded from a combined group in another state? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Yes No 14 Yes No 14 Yes No Did the member file a separate Wisconsin return or was included in another group? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 Yes No 15 Yes No 15 Yes No 16 Was the member an insurance company? . . . . . . . . . . . . . . . . . . . . 16 Yes No 16 Yes No 16 Yes No 17 Was the member a tax exempt corporation? . . . . . . . . . . . . . . . . . . 17 Yes No 17 Yes No 17 Yes No 18 Did the member file a final return? . . . . . . . . . . . . . . . . . . . . . . . . . . 18 Yes No 18 Yes No 18 Yes No 19 Did the member join the group during the year? . . . . . . . . . . . . . . . 19 Yes No 19 Yes No 19 Yes No 20 Did the member leave the group during the year? . . . . . . . . . . . . . . 20 Yes No 20 Yes No 20 Yes No 21 Was this a short period return because of a change in accounting method? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 Yes No 21 Yes No 21 Yes No 22 Was this a short period return because of a stock purchase or sale? 22 Yes No 22 Yes No 22 Yes No 23 Was this member the sole owner of any disregarded entities? If yes, prepare and submit Schedule DE with this return for each member. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 Yes No 23 Yes No 23 Yes No Was the income from the disregarded entities in question 23 included in this return? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 Yes No 24 Yes No 24 Yes No Yes No 25 Yes No 25 Yes No 26 Yes No 26 Yes No 26 Yes No 27 Yes No 27 Yes No 27 Yes No 14 15 24 25 26 27 Did the member purchase any taxable products or services for storage, use or consumption in Wisconsin without payment of sales or use tax? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the member file federal Schedule UTP - Uncertain Tax Position Statement? If yes, include with this return . . . . . . . . . . . . . . . . . . . . Did the member file federal Form 8886 - Reportable Transaction Disclosure Statement? If yes, see instructions . . . . . . . . . . . . . . . . . 25
2023 Form 6 - Wisconsin Combined Corporate Franchsie or Income Tax Return
More about the Wisconsin Form 6 Corporate Income Tax Tax Return TY 2023
We last updated the Wisconsin Combined Corporation Franchise or Income Tax Return in February 2024, so this is the latest version of Form 6, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 6 directly from TaxFormFinder. You can print other Wisconsin tax forms here.
Related Wisconsin Corporate Income Tax Forms:
TaxFormFinder has an additional 88 Wisconsin income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Wisconsin Form 6.
| Form Code | Form Name |
|---|---|
| Form 6BL | Wisconsin Net Business Loss Carryforward for Combined Group Members |
| Form 6CS | Wisconsin Sharing of Research Credits |
| Form 4466W | Wisconsin Corporation or Pass-Through Entity Application for Quick Refund of Overpayment of Estimated Tax |
| Form 6CL | Wisconsin Capital Loss Adjustment |
| Form 6I | Wisconsin Adjustment for Insurance Companies |
| Form 6Y | Wisconsin Modification for Dividends |
| Form P-706 | Taxpayer Information Change Request |
View all 89 Wisconsin Income Tax Forms
Form Sources:
Wisconsin usually releases forms for the current tax year between January and April. We last updated Wisconsin Form 6 from the Department of Revenue in February 2024.
Form 6 is a Wisconsin Corporate Income Tax form. Like the Federal Form 1040, states each provide a core tax return form on which most high-level income and tax calculations are performed. While some taxpayers with simple returns can complete their entire tax return on this single form, in most cases various other additional schedules and forms must be completed, depending on the taxpayer's individual situation, to create a complete income tax return package.
About the Corporate Income Tax
The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.
Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).
Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.
Historical Past-Year Versions of Wisconsin Form 6
We have a total of nine past-year versions of Form 6 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2023 Form 6
2023 Form 6 - Wisconsin Combined Corporate Franchsie or Income Tax Return
2022 Form 6
2022 Form 6 - Wisconsin Combined Corporate Franchsie or Income Tax Return
2020 Form 6
2020 Form 6 - Wisconsin Combined Corporate Franchsie or Income Tax Return
2019 Form 6
2019 Form 6 - Wisconsin Combined Corporate Franchsie or Income Tax Return
2018 Form 6
2018 Form 6 - Wisconsin Combined Corporate Franchsie or Income Tax Return
2017 Form 6
2017 Form 6 - Wisconsin Combined Corporate Franchise or Income Tax Return
2016 Form 6
2016 Form 6 - Wisconsin Combined Corporate Franchsie or Income Tax Return
2015 Form 6
2015 Form 6 - Wisconsin Combined Corporate Franchsie or Income Tax Return (fillable)
2011 Form 6
1986 G-060 Form 6 Wisconsin Donee's Gift Tax Report for 1986
TaxFormFinder Disclaimer:
While we do our best to keep our list of Wisconsin Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.