How does the $100,000 threshold exception apply?
Schedule RT is not required if the total expenses reportable on Schedule RT, multiplied by the taxpayer’s Wisconsin apportionment percentage (if applicable) is $100,000 or less. Expenses reportable on Schedule RT which are not attributable to apportionable income may not be multiplied by the Wisconsin apportionment percentage in determining if the $100,000 threshold exception applies.
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