Combined Reporting Forms
In general, a combined return will consist of the following forms:
- One Wisconsin Form 4 for the combined group as a whole. (Groups that do not use apportionment will use Form 4 and enter 100% as the apportionment percentage).
- One Wisconsin Form 4R, Federal Taxable Income Reconciliation for Combined Groups, for the combined group as a whole. The purpose of Form 4R is to reconcile federal taxable income per the federal consolidated return and separate returns, as applicable, with the amount on Form 4, line 1.
- One Wisconsin Form 4M, Combined Group Member-Level Data, for each member of the group. The purpose of Form 4M is to identify the members of the combined group, provide information regarding the member's items included in the combined return, and account for any of that member's separate payments or carryforwards of prior year overpayments to be applied to the combined return.
- If the combined group is using apportionment, one Wisconsin Form 4A, Apportionment Data for Combined Groups, and the apportionment factor computation for each member of the combined group.
- A copy of the complete federal return for each combined group member. Section 2.67(2)(c)6. of the Administrative Rules describes three different ways this requirement can be met.
- For combined groups that also file in a federal consolidated return, a copy of federal Form 851, Affiliations Schedule.
- Any required supporting forms or schedules, prepared separately for each combined group member unless the instructions state otherwise.
For more information about other forms that may be included in a combined return, see the slide show titled Filing Wisconsin Returns Under Combined Reporting on the Explanations and FAQs page. That slide show contains diagrams showing the supporting forms that apply to each applicable line of Form 4.
To see drafts of all available 2009 forms, including many of the additional forms referenced in the slide show, see the draft forms page.
FOR MORE INFORMATION PLEASE CONTACT:
WISCONSIN DEPARTMENT OF REVENUE
Phone: (608) 266-1143
E-Mail Additional Questions
Last updated October 2, 2009