​​Wisconsin requires corporations that are in a combined group to use combined reporting to compute their Wisconsin income for franchise or income tax purposes (sec. 71.255, Wis. Stats). This provision applies to taxable years beginning on or after January 1, 2009.

Additional information and resources will be posted to this website on a continuing basis.

Links to Combined Reporting Information and Resources:

• Administrative Rules
• Explanations and Common Questions
• Forms

This document provides statements or interpretations of the following laws and regulations enacted as of March 4, 2024​: sec. 71.255, Wis. Stats.

Laws enacted and in effect after this date, new administrative rules, and court decisions may change the interpretations in this document. Guidance issued prior to this date, that is contrary to the information in this document is superseded by this document, according to sec. 73.16(2)(a), Wis. Stats.

Guidance Document Number: 100248

The department welcomes your input on our guidance. Submit comments on this guidance document.

March 4, 2024​​