Schedule K - Apportionment Factors For Multi-State Taxpayers Form

Download a blank fillable Schedule K - Apportionment Factors For Multi-State Taxpayers Form in PDF format just by clicking the "DOWNLOAD PDF" button.

Open the file in any PDF-viewing software. Adobe Reader or any alternative for Windows or MacOS are required to access and complete fillable content.

Complete Schedule K - Apportionment Factors For Multi-State Taxpayers Form with your personal data - all interactive fields are highlighted in places where you should type, access drop-down lists or select multiple-choice options.

Some fillable PDF-files have the option of saving the completed form that contains your own data for later use or sending it out straight away.

ADVERTISEMENT

Schedule K - Apportionment Factors for Multi-state Taxpayers
FEIN ____________________________ Period End Date _______________
Enter dollar values in columns A and B. Enter percentages in column C.
A. Everywhere
B. Montana
C. Factor
1. Property Factor: Enter average values for real and tangible personal property
1a. Land ...................................................................................................... 1a.
1b. Buildings ............................................................................................... 1b.
1c. Machinery ............................................................................................... 1c.
1d. Equipment ............................................................................................. 1d.
1e. Furniture and fixtures ............................................................................. 1e.
1f. Leased property ..................................................................................... 1f.
1g. Inventories ............................................................................................. 1g.
1h. Supplies and other ................................................................................ 1h.
1i. Property of foreign subsidiaries included in combined unitary group .... 1i.
1j. Property of unconsolidated subsidiaries included in combined
unitary group ........................................................................................... 1j.
1k. Property of pass-through entities included in combined unitary group . 1k.
1l. Multiply amount of rents by 8 and enter result ....................................... 1l.
Total Property Value add lines 1a through 1l .................................................
Take the total in column B and divide it by the total in column A. Multiply
that result by 100 and enter the result. This is your property factor .......................................................................... 1.
%
2. Payroll Factor:
2a. Compensation of officers ...................................................................... 2a.
2b. Salaries and wages ............................................................................... 2b.
Payroll included in:
2c. Costs of goods sold ............................................................................... 2c.
2d. Repairs .................................................................................................. 2d.
2e. Other deductions .................................................................................... 2e.
2f. Payroll of foreign subsidiaries included in combined unitary group ...... 2f.
2g. Payroll of unconsolidated subsidiaries included in combined
unitary group ......................................................................................... 2g.
2h. Payroll of pass-through entities included in combined unitary group .. 2h.
Total Payroll Value add lines 2a through 2h ...................................................
Take the total in column B and divide it by the total in column A. Multiply
that result by 100 and enter the result. This is your payroll factor ............................................................................. 2.
%
3. Sales (Gross Receipts) Factor:
3a. Gross sales, less returns and allowances ............................................ 3a.
3b. Sales delivered or shipped to Montana purchasers:
(1)
Shipped from outside Montana .................................................................................. 3b.(1)
(2)
Shipped from within Montana .................................................................................... 3b.(2)
3c. Sales shipped from Montana to:
(1)
United States Government ......................................................................................... 3c.(1)
(2)
Purchasers in a state where the taxpayer is not taxable ............................................ 3c.(2)
3d. Sales other than sales of tangible personal property (i.e. service income) ........................... 3d.
3e. Less: Intercompany sales ...................................................................... 3e. (
) (
)
3f. Net gains reported on federal Schedule D and federal Form 4797 ...... 3f.
3g. Other gross receipts (rents, royalties, interest, etc) ............................. 3g.
3h. Sales (receipts) of foreign subsidiaries included in combined
unitary group ......................................................................................... 3h.
3i. Sales (receipts) of unconsolidated subsidiaries included in
combined unitary group .......................................................................... 3i.
3j. Sales (receipts) of pass-through entities included in combined
unitary group ........................................................................................... 3j.
3k. Less: Other intercompany transactions ................................................. 3k. (
) (
)
Total Sales Value add lines 3a through 3k ......................................................
Take the total in column B and divide it by the total in column A. Multiply
that result by 100 and enter the result. This is your sales factor ................................................................................ 3.
%
4. Add the percentages on lines 1, 2, and 3 in column C. This is the sum of your factors ........................................... 4.
%
5. Divide the total percentage on line 4, column C, by the number of factors that can be included in the
calculation. If there is a value in column A for a factor category (Property, Payroll, or Sales), the factor is
included in the calculation (see instructions).
Enter the results here and also insert in Form CLT-4, page 3, line 5. This is your apportionment factor ................ 5.
%

ADVERTISEMENT

00 votes

Related Articles

Top 20 Happy Easter Cards And Gift Tags To Download For Free
Top Ten Easter Arts And Crafts Activities For Your Kids
Free Easter Coloring Pages And Easter Printables For Your Kids

Related forms

Schedule K-1 Instructions For Partner Or Member (form 765) Schedule K-1 Instructions For Partner Or Member (form 765) Financial
Schedule K-combined - Apportionment Factors For Combined Filer - Montana Schedule K-combined - Apportionment Factors For Combined Filer - Montana Financial
Schedule K-31 - Center For Entrepreneurship Credit Schedule K-31 - Center For Entrepreneurship Credit Financial
Schedule K-39 - Credit For Plugging An Abandoned Oil Or Gas Well Schedule K-39 - Credit For Plugging An Abandoned Oil Or Gas Well Financial
Schedule K-31 - Center For Entrepreneurship Credit Schedule K-31 - Center For Entrepreneurship Credit Financial
Schedule K-34 - Business And Job Development Credit Form - Kansas Schedule K-34 - Business And Job Development Credit Form - Kansas Financial
Affidavit For Duplicate State Warrant Form Affidavit For Duplicate State Warrant Form Legal
State Form 48874 - Request For Approval Of Digital Form State Form 48874 - Request For Approval Of Digital Form Legal
Form Dr 1106 - Annual Transmittal Of State 1099 Forms Form Dr 1106 - Annual Transmittal Of State 1099 Forms Financial
Schedule A-1 - Tobacco Products Tax - Resident Distributor Form Schedule A-1 - Tobacco Products Tax - Resident Distributor Form Financial

Related Categories

Parent category: Financial
Download
Go