California Schedule R - Apportionment And Allocation Of Income - 2004

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TAXABLE YEAR
CALIFORNIA SCHEDULE
2004
Apportionment and Allocation of Income
R
Attach this schedule to your California tax return.
For calendar year 2004 or fiscal year beginning month________ day________ year 2004, and ending month________day________ year 20_______
Corporation name
California corporation number
Address
PMB no.
City
State (country)
ZIP Code
Water’s-Edge Filers Only: If controlled foreign corporations (CFCs) are included in the combined report, attach form FTB 2416, Retained Earnings of
Controlled Foreign Corporations.
Be sure to complete Side 1 and all applicable schedules. See General Information for Schedule R.
1 a Net income (loss) after state adjustments from Form 100 or Form 100W, Side 1, line 18; Form 100S, Side 1, line 15;
Form 100X, line 4. Form 565 and Form 568 filers: Include the total of line 1 through line 7 from Schedule K (565
¼
or 568) less the total of line 8 through line 12 from Schedule K (565 or 568) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1a
¼
b Water’s-edge foreign investment interest offset from form FTB 2424, line 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1b
¼
c Total. Combine line 1a and line 1b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1c
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3
Nonbusiness Income (Loss) from all sources. See General Information A for definitions and examples.
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3
2 Dividends included on line 1a and not deducted on Form 100, Side 1, line 11;
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3
¼
Form 100W, Side 1, lines 11a/b; or Form 100S, Side 1, lines 9 and 10 . . . . . . . . . .
2
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3
¼
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3
3 Interest. Attach schedule . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3
¼
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3
4 Net income (loss) from the rental of property from Schedule R-3, line 3, column (c)
4
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3
¼
5 Royalties. Attach schedule . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3
¼
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3
6 Gain (loss) from the sale of assets from Schedule R-4, line 2, column (e) . . . . . . . .
6
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3
7 Gain (loss) from sale of a nonbusiness interest in a partnership or LLC .
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3
¼
Attach schedule . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3
¼
8 Miscellaneous nonbusiness income (loss). Attach schedule . . . . . . . . . . . . . . . . . . . .
8
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3
¼
9 Total nonbusiness income (loss). Combine line 2 through line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3
Business Income (Loss) before apportionment (subject to a separate apportionment formula)
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3
¼
10 Nonunitary partnership or LLC business income (loss) . . . . . . . . . . . . . . . . . . . . . . .
10
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3
¼
11 Income (loss) from a separate trade or business. Attach supplemental Schedule R .
11
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3
¼
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3
12 Income (loss) deferred from prior years, see instructions . . . . . . . . . . . . . . . . . . . . .
12
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3
13 Capital gain (loss) netting subject to separate apportionment.
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3
¼
See General Information M . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
13
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3
¼
14 Total separately apportionable business income (loss). Combine line 10 through line 13 . . . . . . . . . . . . . . . . . . . . . . . .
14
15 Total business income (loss) subject to apportionment for this trade or business,
¼
subtract the sum of line 9 and line 14 from line 1c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
15
¼
16 Interest offset from Schedule R-5, line 7 or line 16 (California domiciliaries only) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
16
¼
17 Business income (loss) for this trade or business subject to apportionment. Combine line 15 and line 16 . . . . . . . . . .
17
¼
__ __ __ . __ __ __ __ %
18 a Apportionment percentage from Schedule R-1, line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
18a
¼
b Business income (loss) apportioned to California. Multiply line 17 by line 18a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
18b
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3
Nonbusiness Income (Loss) Allocable to California. If no income (loss) is allocable to California, do not complete line 19
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3
through line 26, enter -0- on line 27 and go to Side 2, line 28.
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3
19 Dividends and interest income (if taxpayer’s commercial domicile is in California):
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3
¼
a Dividends included in line 2 above . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
19a
¼
b Interest included in line 3 above . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
19b
¼
20 Net income (loss) from the rental of property within California from Schedule R-3, line 3, column (b) . . . . . . . . . . . . . .
20
¼
21 Royalties. Attach schedule . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
21
22 Gain (loss) from the sale of assets within California from Schedule R-4, line 2, total of column (b) and column (d).
¼
Combined reporting groups, see General Information M . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
22
¼
23 Gain (loss) from sale of a nonbusiness interest in a partnership or LLC. Attach schedule . . . . . . . . . . . . . . . . . . . . . . .
23
¼
24 Miscellaneous nonbusiness income (loss). Attach schedule . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
24
¼
25 Total nonbusiness income (loss) allocable to California. Combine line 19a through line 24 . . . . . . . . . . . . . . . . . . . . . .
25
26 Interest offset from line 16 allocated to income included on line 19a and line 19b (California domiciliary only).
¼
See General Information J . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
26
¼
27 Net nonbusiness income (loss) allocable to California. Subtract line 26 from line 25 . . . . . . . . . . . . . . . . . . . . . . . . . . .
27
R04104
Schedule R 2004 Side 1

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