Wisconsin Wisconsin Capital Loss Adjustment

Wisconsin Capital Loss Adjustment
2023 IC-444 Form 6CL Wisconsin Capital Loss Adjustment
Form

6CL

Wisconsin Capital
Loss Adjustment

2023

Wisconsin Department
of Revenue
Combined Group Member Name

Federal Employer ID Number

Part I Net Capital Loss Adjustments
1	

Enter the combined group’s net capital gain included in combined unitary income, as reported on Form 6,
Part I, line 30, combined total column. If net capital gain was $0 and the capital loss limitation applied, do
not enter any amount on line 1 and go to line 2  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

.00

If the combined group’s net capital gain reported on Form 6, Part I, line 30, combined total column was $0
because the capital loss limitation applied, enter the amount of that capital loss attributable to this member
(see instructions). Enter as a positive number  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

.00

Enter the member’s net capital gain, if any, attributable to its separate entity items, before applying any
carryover amounts. If this amount is a loss, do not enter any amount on line 3 and go to line 4 . . . . . . . . .

.00

If the member had a current year net capital loss attributable to its separate entity items, enter the amount
of that loss, before applying any carryover amounts. Enter as a positive number  . . . . . . . . . . . . . . . . . . . .

.00

Enter the total amount of unused non-sharable capital loss carryovers from Part II, column (d). Enter as a
positive number . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

.00

Enter the total amount of unused sharable capital loss carryovers from Part III, column (f). Enter as a
positive number . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

.00

7	

Enter the sum of lines 5 and 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

.00

8	

If there is an amount on line 3, subtract the sum of lines 2 and 7 from line 3. Enter the result on line 8, but
do not enter less than zero. This is the net capital gain to include in the member’s nonapportionable or
separately apportioned income on the applicable line(s) of Form N . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

.00

2	

3	

4	

5	

6	

9	

Complete lines 9a through 9e if there is an amount on line 1:

9a	 Subtract line 3 from line 7. Enter the result on line 9a, but do not enter less than zero  . . . . . . . . . . . . . . . .

.00

9b	 Add lines 4 and 9a. This is the total net capital loss available to offset the member’s share of the net
capital gain included in combined unitary income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

.00

9c	 Enter the lesser of line 1 or line 9b  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

.00

9d	 Member’s share of the net capital gain included in combined unitary income. This is the member’s
Wisconsin percentage from Form 6, Part III, line 1d. 100% Wisconsin groups: See instructions for how to
compute this percentage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9e	 Multiply line 9c by line 9d. This is the additional capital loss allowable. Enter this amount on Form 6, Part
III, line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

IC-444 (R. 8-23)

.

%

.00

2023 Form 6CL - Wisconsin Capital Loss Adjustment
Combined Group Member Name

Federal Employer ID Number

Part II Non-sharable Capital Loss Carryovers Available
(a)
Year Incurred
(list oldest
year first)

(b)
Net
Capital
Loss

(d)
Available Carryover
for Part I, line 5
((b) - (c))

(c)
Amount
Used
in Prior Years

1
2
3
4
5

Total

Part III Sharable Capital Loss Carryovers Available
Note: Part III does not apply to capital losses incurred before January 1, 2009.
(a)

(b)

(c)

Year Incurred
(list oldest
year first)

Net
Capital
Loss

Amount
Used
in Prior Years

(d)
Available
Carryover at
Beginning
of Year
((b) - (c))

(e)
Amount Used in
Computing Form 6,
Part I, line 30
(from Part IV,
line 5 below)

(f)
Remaining
Carryover
for Part I,
line 6
((d) - (e))

1
2
3
4
5

Totals

Part IV Capital Loss Carryovers Used in Computing Form 6, Part I, line 30, Combined Total
Note: Part IV does not apply to capital losses incurred before January 1, 2009.
1	 Enter the member’s sharable capital loss carryover available at the beginning of the year (total from Part III,
column (d) above . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

.00

2	 Enter the sum of all combined group members’ sharable capital loss carryovers available at the beginning
of the year (attach computation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

.00

3	 Divide line 1 by line 2 and enter the result as a percentage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

.

%

4	 Enter the total sharable capital loss carryover (from all members) used to offset capital gains in computing
Form 6, Part I, line 30, combined total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

.00

5	 Multiply line 3 by line 4. This is the amount of capital loss carryover attributable to this member that was
used in the Form 6, Part I computation. Enter this amount in Part III, column (e) above, on the line(s) corresponding to the appropriate year(s) (use oldest losses first) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

.00

2