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Wisconsin Free Printable 2019 IC-075 Schedule RT Wisconsin Related Entity Expenses Disclosure Statement (fillable) for 2020 Wisconsin Wisconsin Related Entity Expenses Disclosure Statement

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Wisconsin Related Entity Expenses Disclosure Statement
2019 IC-075 Schedule RT Wisconsin Related Entity Expenses Disclosure Statement (fillable)

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Schedule RT Save Wisconsin Related Entity Expenses Disclosure Statement Wisconsin Department of Revenue Print Clear 2019 File with Wisconsin Form 1, 1NPR, 2, 3, 4, 4T, 5S, or 6 Identifying Number Taxpayer Name (or name of combined group member, if applicable) Part I Addition Modification for Related Entity Expenses 1 Interest Expenses Name of Related Entity / Payee Identification Number Amount 1a 1a .00 1b 1b .00 1c Total for additional related entities reported on separate schedules . . . . . . . . . . . . . . . . . . . . . . . . . . 1c .00 1d Add lines 1a through 1c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1d .00 2 Rent Expenses Name of Related Entity / Payee Identification Number Amount 2a 2a .00 2b 2b .00 2c Total for additional related entities reported on separate schedules . . . . . . . . . . . . . . . . . . . . . . . . . . 2c .00 2d Add lines 2a through 2c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2d .00 3 Management Fees Name of Related Entity / Payee Identification Number Amount 3a 3a .00 3b 3b .00 3c Total for additional related entities reported on separate schedules . . . . . . . . . . . . . . . . . . . . . . . . . . 3c .00 3d Add lines 3a through 3c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3d .00 4 Intangible Expenses Name of Related Entity / Payee Identification Number Amount 4a 4a .00 4b 4b .00 4c Total for additional related entities reported on separate schedules . . . . . . . . . . . . . . . . . . . . . . . . . . 4c .00 4d Add lines 4a through 4c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4d .00 5 Total addition modification. Add the amounts on lines 1d, 2d, 3d, and 4d. This is the amount you must add back to your federal income. To determine the amount eligible for a deduction, continue to Part II . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 .00 To Page 2 IC-075 (R. 7-19) 2019 Schedule RT Taxpayer Name ID Number Page 2 of 2 Part II Subtraction Modification for Related Entity Expenses Eligible for Deduction An expense added back to income and reported in Part I is eligible for a deduction if either Condition A, Condition B, or Condition C applies. In general, Condition B and Condition C are each indicators that Condition A is likely to be true. However, Condition A may be true independently from Conditions B and C. Condition A All three of the following statements are true: • The primary motivation for the transaction was one or more business purposes other than avoiding or reducing state income or franchise taxes, • The transaction changed the taxpayer's economic position in a meaningful way apart from tax effects, and • The expenses were paid, accrued, or incurred using terms that reflect an arm's-length relationship. Condition B The related entity to which the taxpayer paid, accrued, or incurred the expense was subject to a tax on or measured by net income or gross receipts in Wisconsin or in another jurisdiction, and the tax base included the income received from the taxpayer for the expenses, in the manner described in sec. 71.80(23)(a)2., Wis. Stats. See the explanation of Condition B in the Schedule RT instructions for details. Condition C The related entity to which the taxpayer paid, accrued, or incurred the expense was a conduit through which the taxpayer indirectly paid the expense to an unrelated entity or to a qualifying holding company or subsidiary of a qualifying holding company, as described in sec. 71.80(23)(a)1., Wis. Stats. See the explanation of Condition C in the Schedule RT instructions for details. Using the guidelines given above, enter the amount of each type of expense eligible for a deduction on lines 6a through 6d below: 6a Total interest expenses that qualify for deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6a .00 6b Total rent expenses that qualify for deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6b .00 6c Total management fees that qualify for deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6c .00 6d Total intangible expenses that qualify for deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6d .00 7 Total subtraction modification. Add lines 6a through 6d. This is the amount of the expenses you reported on Part I, line 5 that you may deduct as a Wisconsin subtraction modification . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 .00 Note: The Department of Revenue retains the right to make adjustments to the amount deducted if the requirements of sec. 71.80(23), Wis. Stats., are not met or if the department determines that: • Distribution, apportionment, or allocation of income, deductions, credits, or allowances between or among related entities is otherwise necessary in order to prevent evasion of taxes or clearly to reflect the income of any such entities as provided under secs. 71.10(1), 71.30(2), or 71.80(1)(b), Wis. Stats., or • The transactions that produced the deduction lack economic substance, as provided under secs. 71.10(1m), 71.30(2m), and 71.80(1m), Wis. Stats. To Page 1
Extracted from PDF file 2019-wisconsin-schedule-rt.pdf, last modified May 2015

More about the Wisconsin Schedule RT Corporate Income Tax TY 2019

We last updated the Wisconsin Related Entity Expenses Disclosure Statement in March 2020, so this is the latest version of Schedule RT, fully updated for tax year 2019. You can download or print current or past-year PDFs of Schedule RT directly from TaxFormFinder. You can print other Wisconsin tax forms here.

Related Wisconsin Corporate Income Tax Forms:

TaxFormFinder has an additional 88 Wisconsin income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Wisconsin Schedule RT.

Form Code Form Name
Schedule RT-1 Statement of Disallowed Related Entity Expenses

Download all WI tax forms View all 89 Wisconsin Income Tax Forms


Form Sources:

Wisconsin usually releases forms for the current tax year between January and April. We last updated Wisconsin Schedule RT from the Department of Revenue in March 2020.

Show Sources >

About the Corporate Income Tax

The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.

Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).

Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.

Historical Past-Year Versions of Wisconsin Schedule RT

We have a total of eight past-year versions of Schedule RT in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2019 Schedule RT

2019 IC-075 Schedule RT Wisconsin Related Entity Expenses Disclosure Statement (fillable)

2018 Schedule RT

2018 IC-075 Schedule RT Wisconsin Related Entity Expenses Disclosure Statement

2017 Schedule RT

2017 IC-075 Schedule RT Wisconsin Related Entity Expenses Disclosure Statement

2016 Schedule RT

2016 IC-075 Schedule RT Wisconsin Related Entity Expenses Disclosure Statement

Wisconsin Related Entity Expenses Disclosure Statement 2015 Schedule RT

2015 IC-075 Schedule RT Wisconsin Related Entity Expenses Disclosure Statement (fillable)

Wisconsin Related Entity Expenses Disclosure Statement | Instructions 2013 Schedule RT

2013 IC-075 Schedule RT Wisconsin Related Entity Expenses Disclosure Statement

2012 Schedule RT

2012 IC-075 Schedule RT Wisconsin Related Entity Expenses Disclosure Statement

2011 IC-075 Schedule RT fillable 2011 Schedule RT

2011 IC-075 Schedule RT - Wisconsin Related Entity Expenses Disclosure Statement


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