Form 65 - Partnership/limited Liability Company Return Of Income - 2012 Page 2
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4120002651283
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Form 65 — 2012
Page
SCHEDULE B
ALLOCATION OF NONBUSINESS INCOME, LOSS, AND EXPENSE
Identify by account name and amount all items of nonbusiness income, loss, and
deduction that is applicable to both business and nonbusiness income of the tax-
expense removed from apportionable income and those items which are directly
payer shall be prorated to each class of income in determining income subject to tax
allocable to Alabama. Adjustment(s) must also be made for any proration of expens-
as provided…” (See instructions).
es under Alabama Income Tax Rule 810-27-1-4-.01, which states, “Any allowable
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 – Do not complete if the entity operates exclusively in Alabama.
TANGIBLE PROPERTY AT COST FOR
ALABAMA
EVERYWHERE
BEGINNING OF YEAR
END OF YEAR
BEGINNING OF YEAR
END OF YEAR
PRODUCTION OF BUSINESS INCOME
•
1 Inventories
1
•
2 Land
2
•
3 Furniture and fixtures
3
•
4 Machinery and equipment
4
•
5 Buildings and leasehold improvements
5
•
6 IDB/IRB property (at cost)
6
•
7 Government property (at FMV)
7
8 •
8
•
9 Less Construction in progress (if included)
9
•
10 Totals
10
•
•
11 Average owned property (BOY + EOY ÷ 2)
11
•
12 Annual rental expense
x8 =
x8 =
12
•
•
13 Total average property (add line 11 and line 12). . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13a
. . . . . . . . . . . . . . . . . . . . . .
13b
•
14 Alabama property factor — 13a ÷ 13b = line 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
%
14
15a
ALABAMA
15b
EVERYWHERE
15c
SALARIES, WAGES, COMMISSIONS AND OTHER COMPENSATION
RELATED TO THE PRODUCTION OF BUSINESS INCOME
•
%
15 Alabama payroll factor — 15a ÷ 15b = 15c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
ALABAMA
EVERYWHERE
SALES
•
16 Destination sales . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
16
•
17 Origin sales. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
17
•
18 Total gross receipts from sales . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
18
•
19 Dividends. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
19
•
20 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
20
•
21 Rents. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
21
•
22 Royalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
22
•
23 Gross proceeds from capital and ordinary gains . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
23
24 Other •________________________________ (Federal 1065, line •_____ )
•
24
•
25 Alabama sales factor — 25a ÷ 25b = line 25c. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
%
25a
25b
25c
26 Enter the amount from line 25c. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
%
26
•
27 Sum of lines 14, 15c, 25c, and 26 ÷ 4 = ALABAMA APPORTIONMENT FACTOR (Enter here and on line 4, Schedule D, page 3) . . . . . .
27
%
NOTE: If any factor is not utilized in the production of business income, it shall be eliminated and the denominator reduced accordingly (Administrative Rule 810-27-1-4-.09).
ADOR
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