100003E1
Alabama ET-1 – 2010
Page 3
Schedule K – Allocation of Nonbusiness Income, Loss, and Expense – Use only if you checked Filing Status 2, page 1
Identify by account name and amount all items of nonbusiness income, loss and expense removed from apportionable income and those items which are directly allocable to
Alabama.
ALLOCABLE GROSS INCOME / LOSS
RELATED EXPENSE
NET OF RELATED EXPENSE
Column A
DIRECTL Y ALLOCABLE ITEMS OF
Column B
Column C
Column D
Column E
Column F
Everywhere
NONBUSINESS INCOME OR LOSS
Alabama
Everywhere
Alabama
Everywhere
Alabama
•
1a
•
b
•
c
•
d
•
e
2 NET NONBUSINESS INCOME / LOSS
Column E
Column F
•
Enter Column E total ((income)/loss) on line 22 of page 1. Enter Column F total (income/(loss)) on line 26 of page 1 . . . . . . . . . . .
Schedule L – Apportionment Factor – Use only if you checked Filing Status 2, page 1
TANGIBLE PROPERTY AT COST FOR
A
ALABAMA
B
A
EVERYWHERE
B
PRODUCTION OF BUSINESS INCOME
BEGINNING OF YEAR
END OF YEAR
BEGINNING OF YEAR
END OF YEAR
•
1 Loans and credit card receivables
•
2 Premises and fixed assets
•
3 Other real estate owned
•
4 Other real and tangible personal property
•
5 Total (lines 1 through 4)
6 Average value (total of line 5, columns A and B,
•
•
divided by 2)
•
7 Annual rental expense
x8 =
x8 =
•
•
8 Total average property (add line 6 and line 7). . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8a
. . . . . . . . . . . . . . . . . . . .
8b
•
9 Alabama property factor — 8a 8b = line 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9
%
10a
ALABAMA
10b
EVERYWHERE
10c
SALARIES, WAGES, COMMISSIONS AND OTHER COMPENSATION
RELATED TO THE PRODUCTION OF BUSINESS INCOME
•
%
10 Alabama payroll factor — 10a 10b = 10c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
RECEIPTS
ALABAMA
EVERYWHERE
•
11
Receipts from lease or rental of real property. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
•
12 Receipts from lease or rental of tangible personal property. . . . . . . . . . . . . . . . . . . . .
•
13 Interest from loans secured by real property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
•
14 Interest from loans not secured by real property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
•
15 Net gains from the sale of loans . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
•
16 Interest from credit card receivables and fees charged to card holders. . . . . . . . . .
•
17 Net gains from sale of credit card receivables . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
•
18 Credit card issuer’s reimbursement fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
•
19 Receipts from merchant discount. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
•
20 Loan servicing fees from loans secured by real property . . . . . . . . . . . . . . . . . . . . . . .
•
21 Loan servicing fees from loans not secured by real property . . . . . . . . . . . . . . . . . . .
22 Interest, dividends, net gains, and other income from investment and
•
trading assets and activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
•
23 Receipts of sales of tangible personal property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
•
24 Other receipts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
•
25 Alabama receipts factor — 25a 25b = line 25c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
25a
25b
25c
%
26 •
26 Sum of lines 9, 10c, and 25c 3 = ALABAMA APPORTIONMENT FACTOR (Enter here and on line 24, page 1) . . . . . . . . . . . . . . . . . . . .
%
ADOR