Apportionment and Nexus

  1. What is apportionment?

  2. Who must use apportionment?

  3. What is nexus?

  4. What is a unitary business?

  5. What is nonapportionable income?

  6. What is the apportionment percentage?

  7. Who must use separate accounting?


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

January 11, 2019