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Instructions for Schedule A–C—Apportionment and Allocation–Continuation Sheet

COMPUTATION OF APPORTIONMENT FRACTION

For a general partnership enter the name; federal employer identification

number; Kentucky Corporation/LLET account number, if applicable; Kentucky

Purpose of This Schedule – Schedule A-C is required if the corporation or limited

sales; total sales; average value of Kentucky real/tangible property; average

liability pass-through entity filing the tax return is a partner, member, or

value of total real/tangible property; Kentucky payrolls; and total payrolls from

shareholder of a limited liability pass-through entity or general partnership

the Kentucky Schedule K-1 on the applicable lines of Columns (B) through (E)

organized or formed as a general partnership after January 1, 2006; or if the

of each limited liability pass-through entity or general partnership. Attach

general partnership filing the partnership income return is a partner or member

additional schedules as needed.

of a pass-through entity.

Line-By-Line Instructions for Column (F)

Schedule A-C and Schedule A must be submitted with the applicable tax return

(Form 720, Form 720S, Form 725, Form 765, or Form 765-GP).

Line 1—Enter the total of the amounts on Line 1 in Columns (A) through (E).

If Schedule A-C is required, complete Section III and Section IV of Schedule A to

Line 2—Enter the total of the amounts on Line 2 in Columns (A) through (E).

determine average value of the corporation’s, limited liability pass-through

entity’s, or general partnership’s Kentucky real/tangible property and total real/

Lines 3 and 4—No entries are required for these lines.

tangible property. The average value of Kentucky’s real/tangible property and

total real/tangible property of the corporation, limited liability pass-through

Line 5—Enter the total of the amounts on Line 5 in Columns (A) through (E).

entity, or general partnership from Schedule A shall be included on Schedule

A-C, Column (A), Lines 5 and 6. After Schedule A-C is completed, enter the

Line 6—Enter the total of the amounts on Line 6 in Columns (A) through (E).

amounts from Column (F), Lines 1, 2, 5, 6, 8 and 9 on the corresponding lines of

Schedule A, Section I, Lines 1, 2, 5, 6, 8 and 9.

Line 7—No entries are required for this line.

COMPUTATION OF APPORTIONMENT FACTOR

Line 8—Enter the total of the amounts on Line 8 in Columns (A) through (E).

Column (A), Lines 1, 2, 5, 6, 8, and 9 should be computed in the same manner

Line 9—Enter the total of the amounts on Line 9 in Columns (A) through (E).

as Schedule A, Section I, lines 1, 2, 5, 6, 8 and 9, except that a corporation or

limited liability pass-through entity that is a partner, member, or shareholder of

Lines 10, 11 and 12—No entries are required for these lines.

a limited liability pass-through entity or general partnership organized or formed

as a general partnership after January 1, 2006; or a general partnership that is

Enter the amounts from Column (F), Lines 1, 2, 5, 6, 8 and 9 on the corresponding

a partner or member of a pass-through entity, the sales factor shall exclude the

line of Schedule A, Section I, Lines 1, 2, 5, 6, 8 and 9.

distributive share income from these entities. Attach a schedule showing a

reconciliation of Kentucky sales and total sales less the distributive share income

of each entity (include the name, federal employer identification number, and

Kentucky Corporation/LLET account number, if applicable, of each entity) to the

amounts entered in Column (A), Lines 1 and 2.

For a corporation or a limited liability pass-through entity enter the name; federal

employer identification number; Kentucky Corporation/LLET account number,

if applicable; Kentucky sales; total sales; average value of Kentucky real/tangible

property; average value of total real/tangible property; Kentucky payrolls; and

total payrolls from the Kentucky Schedule K-1 on the applicable lines of Columns

(B) through (E) of each limited liability pass-through entity or general partnership

organized or formed as a general partnership after January 1, 2006. Attach

additional schedules as needed.

Schedule A-C Draft - Apportionment And Allocation - Continuation Sheet - Kentucky Department Of Revenue - 2007 Page 2

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