A - Who Must Use Combined Reporting

Applicable Laws and Rules

This document provides statements or interpretations of the following laws and regulations enacted as of November 30, 2023: secs. 71.03, 71.20, 71.24, 71.26, 71.255, 71.43, 71.44, 71.45, 71.46, 71.775, 76.62 and 76.63, Wis. Stats., and secs. Tax 2.61, 2.62, 2.63 and 2.82, Wis. Adm. Code.

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 Guidance issued prior to this date, that is contrary to the information in this document is superseded by this document, according to sec. 73.16(2)(a), Wis.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.

​​Contact Us​

Wisconsin Department of Revenue​
Corporation Franchise/Income Tax Assistance
PO Box 8906
Madison, WI 53708-8906
Phone: (608) 266-2772
Fax: (608) 267-0834

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

Guidance Document Number: 100103

November 30, 2023​