California Schedule R - Apportionment And Allocation Of Income

Apportionment Formula

Schedule R-1

The following information must be submitted by all corporations engaged in a trade or business

(a) Total within and outside

(b) Total within California

activity conducted within and outside California, regardless of the apportionment method used.

California (omit cents)

(omit cents)

California ((b) ÷ (a))

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5

Property: Use the average yearly value of owned real and tangible personal

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5

property used in the business at original cost. See General Information E.

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5

Exclude property not connected with the business and the value of

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5

construction in progress.

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5

Inventory . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5

Buildings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5

Machinery and equipment (including delivery equipment) . . . . . . . . . . . . . . .

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5

Furniture and fixtures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5

Land . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5

Other tangible assets. Attach schedule . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5

Rented property used in the business. See General Information E . . . . . . . . .

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4

Total property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4

Payroll: Use employee wages, salaries, commissions, and other

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4

compensation related to business income.

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4

Total payroll . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5

Sales: Use gross receipts, less returns, and allowances . . . . . . . . . . . . . . . .

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5

a Sales delivered or shipped to California purchasers. See General Information G.

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5

(i) Shipped from outside California . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5

(ii) Shipped from within California . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5

b Sales shipped from California to:

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5

(i) The United States Government . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5

(ii) Purchasers in a state where the taxpayer is not taxable.

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5

See General Information G . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5

c Other gross receipts (rents, royalties, interest, etc.) . . . . . . . . . . . . . . . . . .

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5

Total sales . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5

Divide Sales column (b) by Sales column (a) and multiply by 2 (except for qualified business activities. See General Information G)

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1 2 3 4 5 6 7 8 9 0

Total percent. Add the percentages in column (c). See General Information J .

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1 2 3 4 5 6 7 8 9 0

Average apportionment percentage. Divide line 4 by 4 (qualified business

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1 2 3 4 5 6 7 8 9 0

activities divide by 3, see General Information G) and enter

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1 2 3 4 5 6 7 8 9 0

here and on Schedule R, Side 1, line 13a. See General Information J . . . . . . .

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 1 2 3 4 5 6 7 8 9 0

Schedule R-2

Sales and General Questionnaire. Attach additional sheets if necessary.

Describe briefly the nature and location(s) of your California business activities:_____________________________________________________________________________

__________________________________________________________________________________________________________________________________________

State the exact title and principal business activity of all joint ventures, partnerships, or LLCs in which the corporation has an interest:___________________________________

__________________________________________________________________________________________________________________________________________

Does the California sales figure on Schedule R-1 (or a comparable schedule in a combined report) include all sales shipped from California where the purchaser is the U.S.

Government?

Yes

No If no, explain._____________________________________________________________________________________________________

Does the California sales figure on Schedule R-1 (or a comparable schedule in a combined report) include all sales shipped from California to states in which the taxpayer

is not subject to tax? See General Information G.

Yes

No If no, explain.__________________________________________________________________________

Are the nonbusiness items reported on Schedule R, Side 1, line 2 through line 8, and the apportionment factor items reported on Schedule R-1 treated consistently on all state tax

returns filed by the taxpayer?

Yes

No If no, explain._______________________________________________________________________________________

Has this corporation or any member of its combined unitary group changed the way income is apportioned or allocated to California from prior year tax returns?

Yes

If yes, explain._______________________________________________________________________________________________________________________________

______________________________________________________________________________________________________________________See General Information I.

Does the California sales figure on Schedule R-1 (or comparable schedule in a combined report) include all sales shipped to California destinations?

Yes

No If no, indicate the name of the selling member and the nature of the sales activity believed to be immune.____________________________________________

__________________________________________________________________________________________________________________________________________

Does the California sales figure on Schedule R-1 (or comparable schedule in a combined report) include all sales delivered to customers outside California which have an

ultimate destination in California?

Yes

No If no, explain.______________________________________________________________________________________

Schedule R-3

Net Income (Loss) From the Rental of Nonbusiness Property

(a) Total outside

(b) Total within

California

((a) + (b))

Income from rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Rental deductions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Net income (loss) from rents. Subtract line 2 from line 1. Enter here and