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 October 15, 2020: Sections 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 October 15, 2020, new administrative rules, and court decisions may change the interpretations in this document. Guidance issued prior to October 15, 2020, that is contrary to the information in this document is superseded by this document, pursuant to sec. 73.16(2)(a), Wis. Stats.

FOR QUESTIONS OR COMMENTS CONTACT:

WISCONSIN DEPARTMENT OF REVENUE
Corporation Franchise/Income Tax Assistance
PO Box 8906
Madison, WI 53708-8906
Phone: (608) 266-2772
Fax: (608) 267-0834
Email additional questions to DORFranchise@wisconsin.gov

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

Guidance Document Number: 100103

October 15, 2020