Form D-403 - Partnership Income Tax Return - 2009 Page 2

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Page 2
Legal Name (First 10 Characters)
Federal Employer ID Number
D-403
Web
9-09
Apportionment Percentage for Partnerships That Have One or More Nonresident Partners
Part 2.
and Operate in North Carolina and in One or More Other States
See Form D-403A, Instructions for Partnership Income Tax Return
1.
Within North Carolina
2.
Total Everywhere
(a)
(b)
(a)
(b)
Beginning Period
Ending Period
Beginning Period
Ending Period
1. Land
2. Buildings
3. Inventories
4. Other property
5. Total (Add Lines 1-4)
6. Average value of property
Add amounts on Line 5 for (a)
and (b); divide by 2
7. Rented property
Factor
(Multiply annual rents by 8)
8. Property Factor
%
Add Lines 6 and 7; divide Column 1
by Column 2 and enter factor
9. Gross payroll
10. Compensation of general
executive officers
11.
Payroll Factor
%
Line 9 minus Line 10; divide Column 1
by Column 2 and enter factor
12. Sales Factor (Attach schedule)
%
Divide Column 1 by Column 2 and
enter factor
13. Sales Factor
%
Enter the same factor as on Line 12
14. Total of Factors
%
Add Lines 8, 11, 12, and 13
15. N.C. Apportionment Percentage
%
Divide Line 14 by the number of factors present; enter result here and on Part 3, Line 12 for each nonresident partner

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