Instructions for Form IC-301 Schedule A-03 Wisconsin Apportionment Percentage for Interstate Motor Carriers - Wisconsin

This document contains official instructions for Form IC-301 Schedule A-03, Wisconsin Apportionment Percentage for Interstate Motor Carriers - a form released and collected by the Wisconsin Department of Revenue.

FAQ

Q: What is Form IC-301 Schedule A-03?
A: Form IC-301 Schedule A-03 is a document used by interstate motor carriers in Wisconsin to calculate their apportionment percentage.

Q: What is the purpose of Form IC-301 Schedule A-03?
A: The purpose of Form IC-301 Schedule A-03 is to determine the portion of a motor carrier's operations that occurs in Wisconsin, which is used to calculate their tax liability in the state.

Q: Who needs to fill out Form IC-301 Schedule A-03?
A: Interstate motor carriers operating in Wisconsin need to fill out Form IC-301 Schedule A-03.

Q: How is the apportionment percentage calculated on Form IC-301 Schedule A-03?
A: The apportionment percentage is calculated by dividing the number of miles traveled by the motor carrier in Wisconsin by the total number of miles traveled by the motor carrier.

Q: Are there any specific instructions for filling out Form IC-301 Schedule A-03?
A: Yes, there are specific instructions provided by the Wisconsin Department of Revenue on how to fill out Form IC-301 Schedule A-03. These instructions should be followed carefully to ensure accurate calculations.

Q: When is Form IC-301 Schedule A-03 due?
A: Form IC-301 Schedule A-03 is due on or before the due date of the motor carrier's Wisconsin income tax return.

Q: What happens if Form IC-301 Schedule A-03 is not filed?
A: Failure to file Form IC-301 Schedule A-03 may result in penalties and interest being assessed by the Wisconsin Department of Revenue.