Combined Reporting Explanations and Common Questions
Attached below is a slide show which provides a detailed explanation of who is required to use combined reporting, what must be combined, and how to prepare a combined return. References to applicable forms and administrative rules are included throughout.
(Note: This slide show has 120 numbered slides. Printing the table of contents is recommended. If you want to print the slides also, printing as handouts two slides per page is recommended.)
The common questions (CQs) for combined reporting are divided into topics, with each topic preceded by a letter. For example, the questions on the topic "Who Must Use Combined Reporting" are numbered A1, A2, A3, etc. Below is a list of topics with FAQs and links to the questions and answers. Also see the Index to Combined Reporting Common Questions for assistance in finding information about a specific issue. For more specific information, refer to secs. Tax 2.60 to 2.67, Wis. Adm. Code.
Common Question Topics:
- Who Must Use Combined Reporting
- Income Includable in Combined Report
- Wisconsin Net Business Loss Carryforward Under Combined Reporting 2011 WI Act 32
- Forms, Payments, and Administrative Issues
Common Combined Reporting Errors
FOR MORE INFORMATION PLEASE CONTACT:
WISCONSIN DEPARTMENT OF REVENUE
Phone: (608) 266-1143
Email additional questions to DORCombinedReporting@revenue.wi.gov
January 3, 2014
Updates were made to the code or formatting on this page as of August 19, 2014. This date does not reflect the effective date or any other date relating to the content of this page.