Form Np100 - Net Profit License Fee Return - Pulaski County Occupational Tax Page 2
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2COMPLETE THE APPLICABLE COLUMN AND ATTACH CORRESPONDING FEDERAL SCHEDULES EVEN IF A LOSS WAS INCURRED.
INDIVIDUAL
PARTNERSHIP
CORPORATION
1) Non-employee compensation reported as "other income" on Federal
1040 (Attach Page 1 of Form 1040 and Form 1099 if applicable)
2) Net profit per each Federal Schedule C, E and/or F (If reporting more
than one schedule, losses incurred on any schedule cannot be netted
against the other schedules.)
3) Capital gain from Federal Form 4797 or Federal Form 6252 reported
on Schedule D of Form 1040 (Attach From 4797, Pages 1 and 2 or Form
6252)
4) Ordinary gain or (loss) on the sale of property used a trade or
business per Federal Form 4797(Attach Form 4797, pages 1 and 2)
5) Ordinary income or (loss) per Federal Form 1065 (Attach Form 1065,
Pages 1, 2 and 3, Schedule of Other Deductions, and Rental Schedule(s),
if applicable)
6) Taxable income or (loss) per Federal Form 1120 or 1120A or
Ordinary income or (loss) per Federal Form 1120S (Attach Form 1120 or
1120A, Pages 1 and 2 or 1120S, Pages 1, 2 and 3, Schedule of other
Deductions, and Rental Schedule(s) if applicable.)
7) State income taxes and occupational license taxes based upon
income deducted on the Federal Schedule C, E, F or Form 1065, 1120,
1120A or 1120S
8) Additions from Schedule K of Form 1065 or Form 1120S (Attach
Schedule K of Form 1065 or 1120S and Rental Schedule(s), if applicable)
9) Net operating loss deducted on Form 1120
10) Total Income - Add Line 1 through Line 9
11) Subtractions from Schedule K of Form 1065 or Form 1120S (Attach
Schedule K of Form 1065 or 1120S and Rental Schedule(s), if applicable)
12) Alcoholic Beverage Sales Deduction
13) Other Adjustments (Attach Schedule)
14) Professional expenses not reimbursed by the Partnership (Attach
Schedule of Expenses)
15) Total Deductions - Add Line 11 through Line 14
16) Adjusted Net Profit - Subtract Line 15 from Line 10. Enter here and
on Line 21 on the front page.
WORKSHEET Y: BUSINESS APPORTIONMENT
DIVIDE (A / B = C)
All percentages in Column C should
APPORTIONMENT
COLUMN A
COLUMN B
NOTE:
be carried out five (5) decimal places
FACTORS
PULASKI
TOTAL EVERYWHERE
17) PAYROLL FACTOR
Compensation paid during the year to employees
18) SALES REVENUE FACTOR
Receipts from the sale, lease or rental of goods,
services or property
19) TOTAL PERCENTAGES
20) BUSINESS APPORTIONMENT
- ENTER HERE AND ON LINE 22 OF NET PROFIT LICENSE FEE RETURN
If you had both a payroll factor and a sales revenue factor, then divide line 19 by two (2)
If you had a payroll factor or sales revenue factor, but not both, then enter the percentage from line 19 on line 22
Form NP100 - Page 2
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