Free 2008 IC-044 Form 4C - Seperate Accounting Data - Wisconsin

Form

Wisconsin Department ofRevenue Part I Allocation of Book Income or Net Income per Income Statement Basisof Allocation 1 Enteritemsofincome: 1 Wisconsin

4C

Separate Accounting Data
Name Federal Employer ID Number

2008
3 Total

2 Outside

2 Entertotalincome 3 Enterexpenses:

4 Entertotalexpenses 5 Enter bookincomeornetincomeperincomestatement
WhenusingForm4C,completePartIIonpage2ofthisforminsteadofSchedulesVandW.Thebookincomeonline5,column3,mustagreewitheitherfederalSchedule M1, line 1, or for Schedule M3 filers, the net income per income statement, figured on a separate company basis.
IC-044

(over)

2008Form4C

Page

2 of 2

Part II

Reconciliation of Book Income or Net Income per Income Statement With Net Income 1 Wisconsin 2 Outside 3 Total

6 Bookincomeornetincomeperincomestatement(mustagreewithPartI,line5). . . . . . . . . . 7 Additionadjustmentstoarriveatfederalnetincome(sumoflines2through5offederal Schedule M1, or for Schedule M3 filers, the sum of addition adjustments from Parts II and III) 8 Addlines6and7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 Subtractionadjustmentstoarriveatfederalnetincome(federalScheduleM-1,line9,orfor Schedule M3 filers, the sum of subtraction adjustments from Parts II and III) . . . . . . . . . . . . . 10 Subtractline9fromline8.Thisisfederaltaxableincomebeforenetoperatinglossdeduction andspecialdeductions........................................................ a Interestincomefromstateandmunicipalobligations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b Statetaxesaccruedorpaid. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . c d f Related entity interest expenses (from Schedule RT, Part I, Sch. 2K1, and Sch. 3K1) . . . Related entity rental expenses (from Schedule RT, Part I, Sch. 2K1, and Sch. 3K1). . . . . Percentagedepletion. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 AdditionadjustmentstoarriveatWisconsinnetincome

e Expensesrelatedtonontaxableincome . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . g Federalsection179expensedeductioninexcessofWisconsindeduction. . . . . . . . . . . . . h Federaldepreciation/amortizationinexcessofWisconsindepreciation/amortization . . . . . i j Amount by which the federal basis of assets disposed of exceeds the Wisconsin basis. . . Credits computed on Schedules DI, FP, MI, HI, R, R1, R2, EB, DC, TC, IE, FC, FT, EC, and DM; and community development finance credit computed . . . . . . . . . . . . . . . . . . . . . k Other (1) (2)

12 Addlines11athrough11k.Thisistotaladditions(enteramountfromcolumn3onForm4,line2) 13 Addlines10and12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 SubtractionadjustmentstoarriveatWisconsinnetincome a Wisconsindividendsreceiveddeduction(fromScheduleY,line4). . . . . . . . . . . . . . . . . . . b c Related entity interest expenses eligible for subtraction (from Schedule RT, Part II). . . . . . Related entity rental expenses eligible for subtraction (from Schedule RT, Part II) . . . . . . . Schedule RT1 from related entity and submit with your return). . . . . . . . . . . . . . . . . . . . . . e f Rentalincomefromrelatedentitieswhoserentalexpensewasdisallowed(obtain Schedule RT1 from related entity and submit with your return). . . . . . . . . . . . . . . . . . . . . . SubpartFincome . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . g Gross-upofforeigndividendincome. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . h Nontaxableincome(attachschedule) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . i j l Foreigntaxes(donotincludedeemedtaxes). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Costdepletion. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amount by which the Wisconsin basis of assets disposed of exceeds the federal basis. . .

d Interestincomefromrelatedentitieswhoseinterestexpensewasdisallowed(obtain

k Wisconsindepreciation/amortizationinexcessoffederaldepreciation/amortization. . . . . . m Federal work opportunity credit wages . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . n Federalresearchcreditexpenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . o Other (1) (2)

15 Addlines14athrough14o.Thisistotalsubtractions(enteramountfromcol.3onForm4,line4) 16 Subtractline15fromline13.Thisisnetincome.Enteramountfromcolumn1onForm4,line11 (amountfromcolumn3mustagreewithamountonForm4,page1,line5). . . . . . . . . . . . . . .

17 a TransferstoWisconsinbranches:Entertheamountofsales$ ,purchases$ paid $ , interest paid $ , and royalties paid $ b Transferstoout-of-statebranches:Entertheamountofsales$ ,purchases$ paid $ , interest paid $ , and royalties paid $ Attachanexplanationofhowtransferpricesweredetermined.

,managementfees by branches outside Wisconsin. ,managementfees by Wisconsin branches.



18 ExplainhowincomeandexpenseswereallocatedinandoutsideWisconsin