Combined Reporting Forms

Combined groups use Form 4 to file their Wisconsin combined return. The department has prepared a diagram which illustrates how a combined return comes together. All combined returns must be filed electronically. See s. Tax 2.67, Wisconsin Administrative Code.

A combined return contains "group level" forms and "member level" forms. For a "group level" form, complete one form for the entire combined group. For a "member level" form, complete one form separately for each applicable member of the group.

The Department has prepared a table which provides links to the major tax forms that all or most combined groups must include in their combined returns, as well as other forms that apply specifically to combined groups. The table is categorized into group level forms and member level forms. Links to instructions for each form are also provided.

Note that all combined groups must include the following items with their combined Form 4:

For more information about required attachments to combined returns, see page 23 of the Form 4 Instructions for Combined Returns.


Phone: (608) 266-1143
Email additional questions to

January 3, 2014