Form Fae 174 - Franchise And Excise Financial Institution Tax Return Page 3
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TAXABLE YEAR
TAXPAYER NAME
ACCOUNT NO./FEIN/SSN
SCHEDULE SF - Financial Institution Apportionment Schedule for Franchise Tax Purposes
The apportionment schedules below are to be used by financial institutions or unitary groups of financial institutions doing business within and without Tennessee
within the meaning of Tennessee statutes who have not elected to compute net worth on a consolidated basis.
In cases of unitary groups of financial institutions filing a combined return, a separate franchise tax apportionment ratio is to be computed for each member of
the unitary filing group and applied to the separate net worth of each member of the group to obtain the net worth apportioned to Tennessee. Such apportioned
net worth bases for each group member are then combined to obtain the franchise tax net worth base for the unitary filing group (see Schedule F1).
Schedule SF - Apportionment Ratio for Parent's Franchise Tax Purposes
Federal Employer (Tennessee) Identification Number
Corporation's Account Period
Name of Financial Institution
In Tennessee
Ratio
Everywhere
1. Receipts defined in T.C.A. §67-4-2118
%
Enter ratio on Schedule F1, Line 4 of Parent's computation schedule .................................
Schedule SF - Apportionment Ratio for Unitary Group Member's Franchise Tax Purposes
Federal Employer (Tennessee) Identification Number
Corporation's Account Period
Name of Financial Institution
In Tennessee
Everywhere
Ratio
1. Receipts defined in T.C.A. §67-4-2118
%
Enter ratio on Schedule F1, Line 4 of Unitary Group member's computation schedule .....
Schedule SF - Apportionment Ratio for Unitary Group Member's Franchise Tax Purposes
Federal Employer (Tennessee) Identification Number
Corporation's Account Period
Name of Financial Institution
In Tennessee
Ratio
Everywhere
1. Receipts defined in T.C.A. §67-4-2118
%
Enter ratio on Schedule F1, Line 4 of Unitary Group member's computation schedule .....
Schedule SF - Apportionment Ratio for Unitary Group Member's Franchise Tax Purposes
Federal Employer (Tennessee) Identification Number
Corporation's Account Period
Name of Financial Institution
In Tennessee
Everywhere
Ratio
1. Receipts defined in T.C.A. §67-4-2118
%
Enter ratio on Schedule F1, Line 4 of Unitary Group member's computation schedule .....
Schedule G - DETERMINATION OF REAL AND TANGIBLE PROPERTY
BOOK VALUE OF PROPERTY OWNED - Cost less accumulated depreciation
In Tennessee
1. Land ............................................................................................................................................................................................... (1) __________________
2. Buildings, leaseholds, and improvements ...................................................................................................................................... (2) __________________
3. Machinery, equipment, furniture, and fixtures .............................................................................................................................. (3) __________________
4. Automobiles and trucks ................................................................................................................................................................. (4) __________________
5. Prepaid supplies and other tangible personal property (Attach schedule) ................................................................................... (5) __________________
6. Share of partnership real and tangible property provided that the partnership does not file a return (Attach schedule) ............ (6) __________________
7. Inventories and work in progress .................................................................................................................................................. (7) __________________
a. Deduct exempt inventory in excess of $30 million (§67-4-2108(a)(6)(B)) ............................................................................. (7a) __________________
(
)
(
)
8. Deduct value of certified pollution control equipment (Include copy of certificate (§67-5-604)) .............................................. (8) __________________
(
)
9. Deduct exempt required capital investments (T.C.A. Section 67-4-2108(a)(6)(G)) ..................................................................... (9) __________________
10. SUBTOTALS - Add lines 1 through 7, less Line 7a through Line 9 ........................................................................................... (10) __________________
Rental Value of Property Used but not Owned
(A)
(B)
(C)
In Tennessee
Net Annual Rental Paid for:
x8
11. Real property
__________________________
(11) __________________
x3
12. Machinery & equipment used in manufacturing & processing
__________________________
(12) __________________
x2
13. Furniture, office machinery, and equipment
__________________________
(13) __________________
x1
14. Delivery or mobile equipment
__________________________
(14) __________________
15. TENNESSEE TOTAL - Add lines 10-14 (Enter total here and on Schedule A, Line 2) ............................................................ (15) __________________
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