Free 2008 IC-027 Form 4B-1 Wisconsin Apportionment Data For Specialized Industries - Wisconsin

Form

4B-1

Wisconsin Apportionment Data For Specialized Industries
File with Wisconsin Form 3, 3S, 4, 4T, or 5S Read instructions before filling in this form
Federal Employer ID Number

Wisconsin Department of Revenue
Name

2008
(b) Total Company

Part I Apportionment Percentage for Interstate Air Carriers (See section Tax 2.46, Wis. Adm. Code)
(a) Wisconsin 1 2 3 4 5 6 7 8 9 10 11 12 13 Aircraft arrivals and departures. . . . . . . . . . . . . . . . . . . . . . Divide line 1, column a, by line 1, column b, and multiply by 100 (carry to 4 places to right of decimal point) . . . . . . . Factor weight . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Multiply line 2 by line 3. This is the Wisconsin arrivals and departures factor . . . . . . . . . . . . . . . . . . . . . . . . . . . Revenue tons . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Divide line 5, column a, by line 5, column b, and multiply by 100 (carry to 4 places to right of decimal point) . . . . . . . Factor weight . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Multiply line 6 by line 7. This is the Wisconsin revenue tons factor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Originating revenue . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 2 3 4 5 6 7 8 9

.
0.3333

%

. .
0.3333

%

%

. .
0.3333

%

Divide line 9, column a, by line 9, column b, and multiply by 100 (carry to 4 places to right of decimal point) . . . . . . . 10 Factor weight . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 Multiply line 10 by line 11. This is the Wisconsin originating revenue factor . . . . . . . . . . . . . . . . . . . . . . . . 12 Add lines 4, 8, and 12. This is the Wisconsin percentage . . 13

%

. .

% %

Part II Apportionment Percentage for Interstate Motor Carriers (See section Tax 2.47, Wis. Adm. Code)
(a) Wisconsin 1 2 3 4 5 6 7 8 9 Gross receipts from carriage of persons and property . . . . Divide line 1, column a, by line 1, column b, and multiply by 100 (carry to 4 places to right of decimal point) . . . . . . . Factor weight . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Multiply line 2 by line 3. This is the Wisconsin gross receipts factor . . . . . . . . . . . . . . . . . . . . . . . . . . . . Ton miles of carriage. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 2 3 4 5 (b) Total Company

.
0.5

%

. . . .

%

Divide line 5, column a, by line 5, column b, and multiply by 100 (carry to 4 places to right of decimal point) . . . . . . . . . 6 Factor weight . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Multiply line 6 by line 7. This is the Wisconsin ton miles factor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Add lines 4 and 8. This is the Wisconsin percentage . . . . . 7 8 9

%

0.5 % %

IC-027

2008 Form 4B-1

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Part III Apportionment Percentage for Interstate Railroads and Sleeping Car Companies (See section Tax 2.475, Wis. Adm. Code)
(a) Wisconsin 1 2 3 4 5 6 7 8 9 Gross receipts from carriage of persons and property . . . . Divide line 1, column a, by line 1, column b, and multiply by 100 (carry to 4 places to right of decimal point) . . . . . . . Factor weight . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Multiply line 2 by line 3. This is the Wisconsin gross receipts factor . . . . . . . . . . . . . . . . . . . . . . . . . . . . Revenue ton miles of carriage . . . . . . . . . . . . . . . . . . . . . . Divide line 5, column a, by line 5, column b, and multiply by 100 (carry to 4 places to right of decimal point) . . . . . . . . Factor weight . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Multiply line 6 by line 7. This is the Wisconsin revenue ton miles factor . . . . . . . . . . . . . . . . . . . . . . . . . Add lines 4 and 8. This is the Wisconsin percentage . . . . . 1 2 3 4 5 6 7 8 9

(b) Total Company

.
0.5

%

. .
0.5

%

%

. .

% %

Part IV Apportionment Percentage for Interstate Pipeline Companies (See section Tax 2.48, Wis. Adm. Code) Property Factor
(a) Wisconsin (i) Beginning of Year (ii) End of Year (b) Total Company (i) Beginning of Year (ii) End of Year

1 2 3 4 5 6 7 8 9 10

Land . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 Buildings . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Furniture and fixtures . . . . . . . . . . . . . . . . . . 3 Transportation equipment . . . . . . . . . . . . . . . 4 Machinery and other equipment . . . . . . . . . . 5 Depletable property . . . . . . . . . . . . . . . . . . . 6 Leasehold improvements . . . . . . . . . . . . . . . 7 Inventories . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Other (specify) . . . . . . . . . . . . . . . . . . . . . . . 9 Add lines 1 through 9 . . . . . . . . . . . . . . . . . . 10

(a) Wisconsin 11 Separately for Wisconsin and the total company, add the amounts from line 10, columns (i) and (ii), and divide each . total by 2. This is the total property . . . . . . . . . . . . . . . . . . . . 11 Divide line 11, column a, by line 11, column b, and multiply by 100 (carry to 4 places to right of decimal point) . . . . . . . . 12 Factor weight . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 Multiply line 12 by line 13. This is the Wisconsin property factor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14

(b) Total Company

12 13 14

.
0.3333

%

.

%

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Payroll Factor
15 Wages, salaries, and other compensation paid to employees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 Fees paid to affiliated corporations for personal services . . . 17 Add lines 15 and 16. This is the total payroll . . . . . . . . . . . . . 18 Divide line 17, column a, by line 17, column b, and multiply by 100 (carry to 4 places to right of decimal point) . . . . . . . . . 19 Factor weight . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 Multiply line 18 by line 19. This is the Wisconsin payroll factor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 16 17 18 19 20

(a) Wisconsin

(b) Total Company

.
0.3333

%

.
(a) Wisconsin

%

Traffic Units Factor
21 Traffic units. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Divide line 21, column a, by line 21, column b, and multiply . by 100 (carry to 4 places to right of decimal point) . . . . . . 23 Factor weight . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 Multiply line 22 by line 23. This is the Wisconsin traffic units factor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 Add lines 14, 20, and 24. This is the Wisconsin percentage 21 22 23 24 25

(b) Total Company

.
0.3333

%

. .

% %

Part V Apportionment Percentage for Interstate Financial Institutions (See section Tax 2.49, Wis. Adm. Code)
1 Gross interest and other fees from loans secured by real property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Gross interest and other fees from loans secured by tangible personal property . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Gross interest and other fees from unsecured loans. . . . . . . 4 Net gains from sales of loans secured by real property . . . . 5 Net gains from sales of loans secured by tangible personal property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Net gains from sales of unsecured loans . . . . . . . . . . . . . . . 7 Gross receipts from credit card receivables . . . . . . . . . . . . . 8 Net gains from sales of credit card receivables . . . . . . . . . . . . 9 Credit card issuer's reimbursement fees. . . . . . . . . . . . . . . . 10 Gross receipts from merchant discount. . . . . . . . . . . . . . . . . 11 Loan servicing fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Gross receipts from travelers checks, cashiers checks, certified checks, and money orders. . . . . . . . . . . . . . . . . . . . 13 Gross receipts from automated teller machines and safety deposit boxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Gross receipts from maintaining accounts . . . . . . . . . . . . . . 15 Gross receipts from electronic funds transfer . . . . . . . . . . . . 16 Gross receipts from cash management services . . . . . . . . . 17 Gross receipts from international trade services . . . . . . . . . . (a) Wisconsin 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 (b) Total Company

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18 Gross receipts from data processing services and document imaging services . . . . . . . . . . . . . . . . . . . . . . . . 19 Gross receipts from research services . . . . . . . . . . . . . . . . 20 Gross receipts from trust services . . . . . . . . . . . . . . . . . . . 21 Gross receipts from investment banking services . . . . . . . 22 Gross receipts from brokerage services . . . . . . . . . . . . . . . 23 Gross receipts from services provided to regulated investment companies . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 Gross receipts from other services. . . . . . . . . . . . . . . . . . . 25 Gross receipts from the lease of real property . . . . . . . . . . 26 Gross receipts from the lease of tangible personal property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27 Gross receipts from computer software . . . . . . . . . . . . . . . 28 Gross royalties and other gross receipts from intangibles, excluding securities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29 Sales of tangible personal property (attach schedule) . . . . 30 Gross receipts apportioned to a state where the taxpayer is not taxable. Total x 0.5 . . . . . . . . . 31 Add lines 1 through 30 for column a (1 through 29 for column b). This is the total receipts . . . . . . . . . . . . . . . . . .

(a) Wisconsin 18 19 20 21 22 23 24 25 26 27 28 29 30 31

(b) Total Company

32 Divide line 31, column a, by line 31, column b, and multiply by 100 (carry to 4 places to right of decimal point). . . This is the Wisconsin percentage . . . . . . . . . . . . . . . . . . . . . 32

.

%

Part VI Apportionment Percentage for Interstate Brokers-Dealers, Investment Advisers, Investment Companies, and Underwriters (See section Tax 2.495, Wis. Adm. Code)
(a) Wisconsin 1 Gross brokerage commissions . . . . . . . . . . . . . . . . . . . . . . 2 Gross margin interest earned . . . . . . . . . . . . . . . . . . . . . . . 3 Gross account maintenance fees . . . . . . . . . . . . . . . . . . . . 4 Gross receipts, net of commissions, from sales of trading assets. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Gross receipts received on investment contracts . . . . . . . . 6 Gross receipts from underwriting services . . . . . . . . . . . . . 7 Other gross receipts or net gains (attach schedule) . . . . . . 8 Gross receipts apportioned to a state where the taxpayer is not taxable. Total x 0.5 . . . . . . . . . . . . . 9 Add lines 1 through 8 for column a (1 through 7 for column b). This is the total receipts . . . . . . . . . . . . . . . . . . 10 Divide line 9, column a, by line 9, column b, and multiply by 100 (carry to 4 places to right of decimal point). This is the Wisconsin percentage. . . . . . . . . . . . . . . . . . . . 1 2 3 4 5 6 7 8 9 (b) Total Company

10

.

%

2008 Form 4B-1

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Part VII Apportionment Percentage for Interstate Telecommunications Companies (See section Tax 2.502, Wis. Adm. Code) Property Factor
(a) Wisconsin (i) Beginning of Year (ii) End of Year (b) Total Company (i) Beginning of Year (ii) End of Year

1 Land . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Buildings . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Furniture and fixtures . . . . . . . . . . . . . . . . . 4 Transportation equipment . . . . . . . . . . . . . . 5 Machinery and other equipment . . . . . . . . . 6 Inventories . . . . . . . . . . . . . . . . . . . . . . . . . 7 Other (specify) . . . . . . . . . . . . . . . . . . . . . . 8 Add lines 1 through 7 . . . . . . . . . . . . . . . . .

1 2 3 4 5 6 7 8

9 Separately for Wisconsin and the total company, add the amounts from line 8, columns (i) and (ii), and divide each total by 2. This is the average owned property . . . . . . . . . . 10 Rentals paid multiplied by 8 . . . . . . . . . . . . . . . . . . . . . . . . 11 Add lines 9 and 10. This is the total property . . . . . . . . . . . 12 Divide line 11, column a, by line 11, column b, and multiply by 100 (carry to 4 places to right of decimal point) 13 Factor weight . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Multiply line 12 by line 13. This is the Wisconsin property factor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(a) Wisconsin 9 10 11 12 13 14

(b) Total Company

.
0.3333

%

.
(a) Wisconsin

% (b) Total Company

Payroll Factor
15 Wages, salaries, and other compensation paid to employees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 Fees paid to affiliated corporations for personal services . . . 17 Add lines 15 and 16. This is the total payroll . . . . . . . . . . . . . 18 Divide line 17, column a, by line 17, column b, and multiply by 100 (carry to 4 places to right of decimal point). . 19 Factor weight . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 Multiply line 18 by line 19. This is the Wisconsin payroll factor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 16 17 18 19 20

.
0.3333

%

.

%

2008 Form 4B-1

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Sales Factor
21 Sales of tangible personal property delivered or shipped to Wisconsin purchasers: a Shipped from outside Wisconsin . . . . . . . . . . . . . . . . . . . . b Shipped from within Wisconsin . . . . . . . . . . . . . . . . . . . . . 22 Sales of tangible personal property shipped from Wisconsin to: a The federal government within Wisconsin . . . . . . . . . . . . . b The federal government in a state where the taxpayer would not be taxable under P.L. 86-272. Total x 0.5 . . . . . . . . . . . . . . . . . . . . . . c Purchasers in a state where the taxpayer would not be taxable under P.L. 86-272. Total x 0.5 . . . . . . . . . . . . . . . . . . . . . . 23 Double throwback sales. Total x 0.5 . . . 24 Total sales of tangible personal property (for column a, add lines 21 through 23) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 Other apportionable gross receipts . . . . . . . . . . . . . . . . . . . . 26 Add lines 24 and 25 for each column. This is the total sales . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27 Divide line 26, column a, by line 26, column b, and multiply by 100 (carry .to .4 places to right of decimal point) . . 28 Factor weight . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29 Multiply line 27 by line 28. This is the Wisconsin sales factor. . 30 Add lines 14, 20, and 29. This is the Wisconsin percentage . . 22a 21a 21b (a) Wisconsin (b) Total Company

22b

22c 23 24 25 26 27 28 29 30

.
0.3333

% % %

. .