Combined Reporting Administrative Rules
The Department has published administrative rules (currently in the form of emergency rules) which provide a comprehensive description of the procedures and requirements for combined reporting.
The emergency rules the Department has published are as follows:
- Tax 2.60 Definitions Relating to Combined Reporting
- Tax 2.61 Combined Reporting
- Tax 2.62 Unitary Business
- Tax 2.63 Controlled Group Election
- Tax 2.64 Alternative Apportionment for Combined Groups Including Specialized Industries
- Tax 2.65 Designated Agent of Combined Group
- Tax 2.66 Combined Estimated Tax Payments
- Tax 2.67 Combined Returns
There is also an outline which provides an overview of the topics covered in these rules.
You may submit comments regarding these emergency rules to:
Wendy Miller
Department of Revenue
Mail Stop 6-40
2135 Rimrock Road
P.O. Box 8933
Madison, WI 53708-8933
Department of Revenue
Mail Stop 6-40
2135 Rimrock Road
P.O. Box 8933
Madison, WI 53708-8933
Last updated October 27, 2009