Schedule 502a - Multistate Pass-Through Entity - 2011

MuLTISTATE

2011

Virginia

*VA502A111888*

Schedule 502A

PASS-THROuGH ENTITy

Allocation And Apportionment Of Income

Name

FEIN

Section A - Apportionable Method

1. Standard Multi-Factor Formula with Double Weighted

3. Motor Carrier Mileage Factor .......................................................

Sales Factor (see instructions) ....................................................

If an exception applies, check the applicable box below .

2. Manufacturer’s Modified Apportionment Method

Exception 1

Exception 2

(see instructions for requirements) .................................................

a.

Enter Beginning Date of Election Year

_____/_____/_____

4. Financial Company Cost of Performance Factor .......................

(see instructions)

b.

Wage Certification Required each Year:

5. Construction Company

Check to certify that the average weekly

Completed Contract Basis Sales Factor (see instructions) ......

wage of full-time employees is greater than

the lower of state or local weekly wages for the industry .....

6. Railway Company Revenue Car Miles (see instructions) .........

c.

Unified Filer ...........................................................................

Section B - Apportionable Percentage

TOTAL

VIRGINIA

PERCENTAGE

1. Single Factor Computation -

Motor Carriers, Financial Companies, Construction

Companies and Railway Companies (see instructions) ................ ____________________ .00 ____________________ .00

_____________%

2. Multifactor Computation

a) Property Factor (see instructions) ................................................. ____________________ .00 ____________________ .00

_____________%

b) Payroll Factor (see instructions) .................................................... ____________________ .00 ____________________ .00

_____________%

c) Sales Factor (see instructions) ...................................................... ____________________ .00 ____________________ .00

_____________%

d) Standard Apportionment Sales Factor: Enter Sales Factor from line 2(c) times 2. Sales factor is double weighted

(see instructions) .....................................................................................................................................................................

%

e) Manufacturer’s Modified Apportionment Method. For taxable years beginning on or after July 1, 2011,

enter Sales Factor from line 2(c) times 3. Sales factor is triple weighted. (see instructions) ..................................................

%

f) Sum of Percentages-Add Lines 2(a), 2(b) and 2(d). If using the manufacturer’s modified apportionment method,

add lines 2(a), 2(b) and Line 2(e). . .........................................................................................................................................

%

g) Multifactor Percentage: Line 2(f) divided by the number 4 (double weighted sales) or

5 (triple weighted) reduced by the number of factors, if any, having no denominator .............................................................

%

Section C - Allocable and Apportionable Income

1. Total of Taxable Income Amounts from Form 502, Line 1 ...........................................................................................

.00

2. If commercial domicile is in Virginia, enter dividends received (Enter on Form 502, Line 4) ......................................

.00

3. If commercial domicile is not in Virginia:

a) Enter dividends received .........................................................................................................................................

.00

b) Enter nonapportionable investment function income .............................................................................................

.00

c) A dd Lines 3a and 3b ...............................................................................................................................................

.00

d) Enter nonapportionable investment function loss ....................................................................................................

.00

e) Allocable income (Subtract Line 3d from Line 3c). Enter the amount on Form 502, Line 5 ...................................

.00

4. Apportionable income - if domiciled in Virginia, subtract Line 2 from Line 1

if not domiciled in Virginia, subtract Line 3e from Line 1 Enter on Line 6, Form 502 ...........

.00

Va. Dept. Of Taxation 2601006 8/ 11