Form Clt-4 - Corporation License Tax Return - 2004 Page 3
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4Schedule K
Corporation Name
Taxable period ending
FEIN
Apportionment Factors for Multistate Taxpayers
A. Everywhere
B. Montana
C. Factor
Use average value for real and
1. Property Factor:
(B divided by A =C)
tangible personal property
Land.............................................................
Buildings........................................................
Machinery.....................................................
Equipment......................................................
Furniture and fixtures.....................................
Leased Property............................................
Inventories....................................................
Supplies and other.........................................
Property of foreign subsidiaries included in
combined unitary group.......................
Property of unconsolidated subsidiaries
included in combined unitary group......
Property of pass-through entities included in
combined unitary group......................
Rents X 8......................................................
Total Property..................................
%
2. Payroll Factor:
Compensation of officers................................
Salaries and wages........................................
Payroll included in:
Costs of goods sold.......................................
Repairs........................................................
Other deductions...........................................
Payroll of foreign subsidiaries included in
combined unitary group......................
Payroll of unconsolidated subsidiaries
included in combined unitary group......
Payroll of pass-through entities included in
combined unitary group.....................
%
Total Payroll....................................
3. Sales (Gross Receipts) Factor:
Gross sales, less returns and allowances.........
a. Sales delivered or shipped to
Montana purchasers:
Shipped from outside Montana.............
Shipped from within Montana...............
b. Sales shipped from Montana to:
The United States Government.............
Purchasers in a state where the
taxpayer is not taxable..........................
Less: Intercompany Sales..............................
c. Sales other than sales of tangible
personal property (i.e. service income)..
d. Net gains reported on federal Schedule D
and Federal Form 4797........................
e. Other Gross Receipts (rents, royalties,
interest, etc.).......................................
Sales (receipts) of foreign subsidiaries
included in combined unitary group........
Sales (receipts) of unconsolidated subsidiaries
included in combined unitary group........
Sales (receipts) of pass-through entities
included in combined unitary group......
Less: Other intercompany transactions.................
Total Sales.......................................
%
4. Sum of Factors (add lines 1, 2, and 3)...........................................................................................
%
5.
Apportionment Factor (Divide line 4 by the number of factors; i.e. the number
(1, 2, or 3) of factors reporting greater than zero for everywhere property, payroll or sales.
Enter here and on page 2, line 5)......................................................................................................
%
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