Form Spt 600a - South Dakota Franchise Tax On Financial Institutions - 2003 Page 3
ADVERTISEMENT
1
2
3Apportionment Schedule
(1)
(2)
Within South Dakota
Total Everywhere
1.
Net rental receipts (attach schedule) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2.
Receipts from transactions in securities including stocks, bonds,
and all other money markets instruments: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(a) Interest, dividends and net gains from transactions in securities
(see instructions) . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b) Receipts from securities pledged to secure public or trust funds
(see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(c) Receipts from securities used to maintain reserves against deposits
to meet Federal and state reserve requirements:
(1) Total deposits in the U.S.
(2) Total deposits in South Dakota
(3) Ratio (2) : (1)
%
(4) Total Receipts from securities used to maintain
reserve requirements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5) Receipts attributable to S.D. (3) x (4) . . . . . . . . . . . . . . . . . . . . . . . . . . .
3.
Total non-apportionable income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(1)
(2)
(3)
Within S. Dakota
Total Everywhere
Ratio: 1 : 2
4.
Average value of real and tangible personal property:
(a) Land . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b) Buildings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(c) Machinery and equipment . . . . . . . . . . . . . . . . . . . . .
(d) Furniture and fixtures . . . . . . . . . . . . . . . . . . . . . . . .
(e) Automobiles. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(f) Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(g) Rented property: net annual rental rate times eight . .
%
5.
Total property values - add lines 4a through 4g . . . . . . .
6.
Payroll factor: Wages, salaries, commissions and other
%
compensation of employees . . . . . . . . . . . . . . . . . . . . . .
7. Receipts factor: Interest, discount, net gains, fees,
commissions, service charges and other receipts
%
from rendering financial or fiduciary services . . . . . . . .
8. Total-column (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ________________
9. Apportionment ratio. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ________________
Computation of South Dakota Net Income
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
10. Net income after state adjustments - line 25 page 2
.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
11. Less non-apportionable income - line 3 column (2)
. . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
12. Apportionable income (line 10 minus line 11)
. . . . . . . . . . . . . . . . . . . . . . . . . . .
13. South Dakota assignment of apportionable income (line 12 times line 9)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
14. South Dakota non-apportionable income - line 3 column (1)
. . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
15. South Dakota Net Income (line 13 plus line 14)
Enter Amount of Line 15 on Line 1, Page 1
4
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial