Form 65 - Oregon Partnership Return Of Income - 2006 Page 3
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Schedule
APPORTIONMENT OF INCOME
2006
AP
FOR PARTNERSHIPS
Please complete all lines, 1 through 16, even if you do not use all three factors to apportion your income.
Describe the nature and location(s) of your Oregon business activities
SCHEDULE AP-1 — APPORTIONMENT INFORMATION
(Do not enter an amount of less than zero)
Property factor—
Value of real and tangible personal property used in the unitary
(A)
(B)
business (owned, at average value; rented, at capitalized value)
Total within Oregon
Total within and without Oregon
Owned property (at original cost; see instructions):
1. Inventories .................................................................................................................... 1
2. Buildings and other depreciable assets ....................................................................... 2
3. Land ............................................................................................................................. 3
4. Other assets (attach description) ................................................................................. 4
5. MINUS: Construction in progress ................................................................................ 5
6. Total of lines 1–5 (add lines 1–4, then subtract line 5) ................................................. 6
7. Rented property (capitalize at 8 times the rental paid) ............................................... 7
•
•
8. Total owned and rented property (add lines 6 and 7) ................................................. 8
Payroll factor—
Payroll includes wages, salaries, commissions, other
compensation to employees, and guaranteed payments (see instructions):
•
•
9. Total payroll ................................................................................................................. 9
Sales factor—
Sales delivered or shipped to Oregon purchasers:
10. Shipped from outside Oregon .................................................................................... 10
11. Shipped from inside Oregon ...................................................................................... 11
Sales shipped from Oregon to:
•
12. The United States government .................................................................................. 12
•
13. Purchasers in a state or country where the corporation is not taxable ..................... 13
14. Other business receipts ............................................................................................. 14
•
•
15. Total sales and other business receipts (add lines 10–14) ........................................ 15
Go to worksheets on pages 1 and 2 before completing line 16.
16. Oregon apportionment percentage. See instructions on page 1 to determine the Oregon
• _ _ _ . _ _ _ _
%
apportionment percentage .......................................................................................................................................... 16
SCHEDULE AP-2 — TAXABLE INCOME COMPUTATION
1. Net income from business both in Oregon and other states ......................................................................................... 1
•
2. Subtract: Net nonbusiness income included in line 1. Attach schedule ..................................................................... 2
•
3. Subtract: Gains from prior year installment sales included in line 1. Attach schedule ............................................... 3
4. Total net income subject to apportionment (line 1 minus line 2 and line 3) ................................................................... 4
×
%
5. Oregon apportionment percentage (from Schedule AP-1, line 16) ................................................................................ 5
6. Income apportioned to Oregon (line 5 times line 4) ....................................................................................................... 6
•
7. Add: Net nonbusiness income allocated entirely to Oregon. Attach schedule ........................................................... 7
•
8. Add: Gain from prior year installment sales apportioned to Oregon. Attach schedule .............................................. 8
9. Partnership income subject to Oregon tax. Total of lines 6, 7, and 8 ............................................................................ 9
150-101-171 (Rev. 12-06) Web
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