Georgia Partnership Income Tax Return Instructions For 2001 (Form 700) Page 2

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THREE FACTOR FORMULA
COMPUTATION OF TOTAL INCOME FOR GEORGIA PURPOSES
(Schedule 7)
INCOME TO PARTNERS (Schedule 3)
TELEPHONE ASSISTANCE
(d) The apportionment factors determined above shall be
Centralized Taxpayer Registration Unit
(404) 417-4490
weighted 25% to property, 25% to payroll and 50% to receipts.
If the denominator for either the property or payroll factor is
zero, the weighted percentage for the other will be 33-1/3% and
Employee Withholding Information
(404) 417-3210
the weighted percentage for the receipts factor will be 66-2/3%.
If the denominator for the receipts is zero, the weighted per-
Income Tax Forms
(404) 417-6011
centage for the property and payroll will change to 50% each. If
the denominators for any two factors are zero, the weighted
Income Tax Division
(404) 417-2400
percentage for the remaining factor will be 100%. Fill in the
applicable percentage in Schedule 6 column d.
Compliance Division
(404) 417-6400

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