Free 2008 Form 4C - Separate Accounting Data (pdf fillable format) - Wisconsin

Tab to navigate within form. Use mouse to check applicable boxes, press spacebar or press Enter.

Save

Print

Clear

Form

4C

Separate Accounting Data
Name Federal Employer ID Number

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

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)

Go to Page 2

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........................................................

11 AdditionadjustmentstoarriveatWisconsinnetincome a Interestincomefromstateandmunicipalobligations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b Statetaxesaccruedorpaid. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . c d 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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

e Expensesrelatedtonontaxableincome . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . f

g Federalsection179expensedeductioninexcessofWisconsindeduction. . . . . . . . . . . . . h Federaldepreciation/amortizationinexcessofWisconsindepreciation/amortization . . . . . i 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 . . . . . . . . . . . . . . . . . . . . .



j



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 Rentalincomefromrelatedentitieswhoserentalexpensewasdisallowed(obtain Schedule RT1 from related entity and submit with your return). . . . . . . . . . . . . . . . . . . . . . f . SubpartFincome . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . g Gross-upofforeigndividendincome. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . h Nontaxableincome(attachschedule) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . i j Foreigntaxes(donotincludedeemedtaxes). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Costdepletion. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amount by which the Wisconsin basis of assets disposed of exceeds the federal basis. . .

d Interestincomefromrelatedentitieswhoseinterestexpensewasdisallowed(obtain

k Wisconsindepreciation/amortizationinexcessoffederaldepreciation/amortization. . . . . . l 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





Return to Page 1