Form 65 - Partnership/limited Liability Company Return Of Income - 2006 Page 2
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Form 65 — 2006
Page 2
SCHEDULE B
ALLOCATION OF NONBUSINESS INCOME, LOSS, AND EXPENSE
Identify by account name and amount all items of nonbusiness income, loss, and
allowable deduction that is ap pli ca ble to both business and nonbusiness income
expense removed from apportionable income and those items which are directly
of the taxpayer shall be prorated to each class of income in determining income
allocable to Alabama. Adjustment(s) must also be made for any proration of
subject to tax as provided…” (See instructions).
expenses under Alabama Income Tax Rule 810-27-1-4-.01, which states, “Any
DIRECTLY ALLOCABLE ITEMS
ALLOCABLE GROSS INCOME / LOSS
RELATED EXPENSE
NET OF RELATED EXPENSE
Column A
Column B
Column C
Column D
Column E
Column F
Everywhere
Alabama
Everywhere
Alabama
Everywhere
Alabama
(Col. A less Col. C)
(Col. B less Col. D)
Nonseparately stated items
1a
1b
1c
1d Total (add lines 1a, 1b, and 1c)
Separately stated items
1e
1f
1g
1h Total (add lines 1e, 1f, and 1g)
SCHEDULE C
APPORTIONMENT FACTOR SCHEDULE
TANGIBLE PROPERTY AT COST FOR
ALABAMA
EVERYWHERE
PRODUCTION OF BUSINESS INCOME
BEGINNING OF YEAR
END OF YEAR
BEGINNING OF YEAR
END OF YEAR
1 Inventories
2 Land
3 Furniture and fixtures
4 Machinery and equipment
5 Buildings and leasehold improvements
6 IDB/IRB property (at cost)
7 Government property (at FMV)
8
9
10 Less construction in progress (if included above)
11 Totals
12 Average owned property (BOY + EOY ÷ 2)
13
Annual rental expense for this year
x8
=
x8
=
14a
14b
14 Total average property. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . .
15
15 Alabama property factor — 14a ÷ 14b = line 15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
%
16a
ALABAMA
16b
EVERYWHERE
16c
SALARIES, WAGES, COMMISSIONS, AND OTHER COMPENSATION
RELATED TO THE PRODUCTION OF BUSINESS INCOME
%
16 Alabama payroll factor — 16a ÷ 16b = 16c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
SALES
ALABAMA
EVERYWHERE
17 Destination sales (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
18 Origin sales (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
19 Total gross receipts from sales . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
20 Capital and ordinary gains gross proceeds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
21 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
22 Rents. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
23 Other ___________________________________ (Federal 1065, line _____ )
24a
24b
24c
%
24 Alabama gross receipts factor — 24a ÷ 24b = line 24c. . . . . . . . . . . . . . . . . . . . . . .
25 Sum of lines 15, 16c, and 24c ÷ 3 = ALABAMA APPORTIONMENT FACTOR
25
%
(enter here and on line 4, Schedule D) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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