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Instructions for 2015 Form 6CS:

Sharing of Research Credits for Combined Group Members

Purpose of Form 6CS

sharable net business loss carryforwards, except net

business loss carryforwards cannot be sharable if they

Form 6CS is for combined groups in which one or

were incurred in taxable years beginning before Janu-

more corporations in the group are sharing research

ary 1, 2009.

credits with the rest of the group, as permitted by

sec. 71.255(6)(c), Wis. Stats.

Line-by-Line Instructions

The purpose of Form 6CS is to compute and report the

Enter the information for each member in a separate

amount of each combined group member’s available

column. If there are more than three members, use ad-

research credit that it is sharing. Complete only one

ditional Forms 6CS. For example, if there are seven

Form 6CS for the entire combined group.

members that have shareable research credits, enter

members one through three on Form 6CS (do not

complete the combined total column yet). Next, enter

Research Credits Eligible for Sharing

members four through six on an additional Form 6CS

“Research credits” that may be eligible for sharing in-

(do not complete the combined total column yet). Fi-

nally, complete a new Form 6CS for the seventh and

clude:

final member. Complete the combined total column on



the last Form 6CS for all group members.

Research expense credits computed on Schedule

R, including unused carryforwards.

These instructions are presented in the order the lines



appear on Form 6CS:

Research facilities credit carryforwards.

In general, a corporation may only share its research

credits with the combined group if it was a member of

that same combined group in the year the credit origi-

■ Line 1 – Enter the amount of sharable research

nated. However, if the credit originated before January

credits each corporation will be sharing with the rest of

1, 2009, the corporation may share the credit if it would

the group. The amount you enter cannot exceed the

have been in that same combined group had Wiscon-

corporation’s total sharable research credits as of the

sin law required combined reporting in the year the

beginning of the taxable year, net of any amount al-

credit originated.

ready used by the member against its own gross tax

on Form 6, Part V, line 3.

Note: The super research and development credit

may not be shared among combined group mem-

If the corporation has both sharable and non-sharable

bers.

research credits and used a portion of those credits

against its own gross tax, the research credits are con-

NOTE: A combined group member’s research credit

sidered used on a pro rata basis from both their shar-

able and non-sharable amounts.

carryforwards may be shared with the rest of the

group even if they originated before January 1, 2009,

as long as they otherwise qualify as sharable credits.

NOTE: A corporation that has sharable research

credits is not required to share them. If there are

corporations in the group that have sharable

In general, a corporation is considered to be in the

research credits but will not be sharing them, do not

same combined group as in the year the credit origi-

include those corporations on this form.

nated if it is in same common unitary business with its

affiliates as in the year the credit originated. The mere

addition of new members or departure of members

CAUTION: If the member with the sharable research

does not create a different combined group.

credit already used part of that credit against its own

tax liability on Form 6, Part V, line 3, you must reduce

For special rules that apply in cases of subgroups and

a corporation’s options regarding its sharable research

the amount you enter on line 1 of Form 6CS by the

amount already used.

credits, see s. Tax 2.61(10), Wisconsin Administrative

Code. In general, the rules that apply to sharable re-

search credits are similar to the rules that apply to

IC-548

Instructions For 2015 Form 6cs - Sharing Of Research Credits For Combined Group Members

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