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.

Slide Show: Filing Wisconsin Returns Under Combined Reporting
Table of Contents PowerPoint Slides .ppt version.pdf version

(Note: This slide show has 113 numbered slides. Printing the table of contents is recommended. If you want to print the slides, printing as handouts two slides per page is recommended.)

Common Questions

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:

  1. Who Must Use Combined Reporting

  2. Income Includable in Combined Report

  3. Apportionment

  4. Wisconsin Net Business Loss Carryforward Under Combined Reporting 2011 WI Act 32

  5. ​ ​Credits

  6. Forms, Payments, and Administrative Issues

  7. Other Issues Affecting Combined Filers

​​Contact Us

Wisconsin Department of Revenue
Phone: (608) 266-1143​

November 22, 2021​