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Form 6CS Instructions

■ Line 2e. Gross Tax Minus Member’s Own Credits

If a corporation is sharing its research credits, it may

Used – Subtract line 2d from line 2c. The difference

choose to share only a portion of the sharable amount.

represents the member’s remaining tax liability.

On line 1, enter only the amount that the corporation

will be sharing.

■ Line 3. Percentage of Aggregate Sharable

Amount –

If the amount from the combined total column on line

■ Line 2a. Share of Combined Unitary Income – For

1 is greater than the amount from the combined total

each member you listed enter the sum of the amounts

column on line 2f, divide the combined total amount on

on Form 6, Part III, line 2 and line 3 for each member.

line 2f by the combined total amount on line 1. Enter

the result in each column. If the combined total amount

■ Line 2b. Tax Attributable to Combined Unitary

on line 2f is greater than the combined total amount on

Income – Multiply the amount on line 2a by 7.9% and

line 1, enter “100.0000%” in each column. This is the

enter the result on line 2b. This is the maximum

percentage of available research credits that may be

amount of the member’s tax liability that may be offset

applied to the combined return as shared credits.

by shared research credits.

■ Line 4. Credits Shared with Other Group

■ Line 2c. Gross Tax – Enter the gross tax from Form

Members – Multiply line 1 by line 3. Enter the result

6, Part III, line 9.

here and on Form 6, Part V, line 4

■ Line 2d. Member’s Own Credits Used – Enter the

total credits the member used against its own tax

liability. This is the amount from the member’s column

on Form 6, Part V, line 3.

Additional Information and Assistance

Web Resources

Contact Information. If you cannot find the answer to

your question in the resources available on the Depart-

The Department of Revenue’s web page, available at

ment of Revenue’s web page, contact the Department

revenue.wi.gov, has a number of resources to pro-

using any of the following methods:

vide additional information and assistance, including:



forms

and their instructions

E-mail your question to

DORFranchise@reve-

nue.wi.gov



Common questions



Call (608) 266-2772



Publications

on specific tax topics

(Telephone help is also available using TTY equipment. Call

the Wisconsin Telecommunications Relay System at 711 or, if



The

Wisconsin Tax Bulletin

no answer, (800) 947-3529. These numbers are to be used

only when calling with TTY equipment.)



A home page specifically for

combined re-



porting topics

Send a fax to (608) 267-0834



Links to the

Wisconsin Statutes and Adminis-

Write to the Audit Bureau, Wisconsin Department

trative Code

of Revenue, Mail Stop 3-107, PO Box 8906, Mad-

ison, WI 53708-8906

For questions that do not relate to combined reporting,

the web page also has a library of frequently asked

questions on general business tax topics, available at:

revenue.wi.gov/faqs/index.html

IC-548

Instructions For 2015 Form 6cs - Sharing Of Research Credits For Combined Group Members Page 2

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