Form Et-1 - Financial Institution Excise Tax Return - 2014 Page 3
Download a blank fillable Form Et-1 - Financial Institution Excise Tax Return - 2014 in PDF format just by clicking the "DOWNLOAD PDF" button.
Open the file in any PDF-viewing software. Adobe Reader or any alternative for Windows or MacOS are required to access and complete fillable content.
Complete Form Et-1 - Financial Institution Excise Tax Return - 2014 with your personal data - all interactive fields are highlighted in places where you should type, access drop-down lists or select multiple-choice options.
Some fillable PDF-files have the option of saving the completed form that contains your own data for later use or sending it out straight away.
ADVERTISEMENT
1
2
3
4140003E11283
Alabama ET-1 – 2014
Page 3
Schedule K – Allocation of Nonbusiness Income, Loss, and Expense – Use only if you checked Filing Status 2, page 1
Identify by account name and amount all items of nonbusiness income, loss and expense removed from apportionable income and those items which are directly allocable to Alabama.
ALLOCABLE GROSS INCOME / LOSS
RELATED EXPENSE
NET OF RELATED EXPENSE
1
Directly Allocable Items of
Column A
Column B
Column C
Column D
Column E
Column F
Nonbusiness Income/Loss
Everywhere
Alabama
Everywhere
Alabama
Everywhere
Alabama
•
a
•
b
•
c
•
d
•
e
2 NET NONBUSINESS INCOME / LOSS
•
Enter Column E total ((income)/loss) on line 22 of page 1. Enter Column F total (income/(loss)) on line 26 of page 1 . . . . . . . . . . . . . . .
SCHEDULE L – Apportionment Factor – Use only if you checked Filing Status 2, page 1
TANGIBLE PROPERTY AT COST FOR
A
ALABAMA
B
A
EVERYWHERE
B
PRODUCTION OF BUSINESS INCOME
BEGINNING OF YEAR
END OF YEAR
BEGINNING OF YEAR
END OF YEAR
•
1 Loans and credit card receivables . . . . . . . . . . . . . .
1
1
•
2 Premises and fixed assets . . . . . . . . . . . . . . . . . . . .
2
2
•
3
3
3 Other real estate owned . . . . . . . . . . . . . . . . . . . . . .
•
4 Other real and tangible personal property . . . . . .
4
4
•
5 Total (lines 1 through 4). . . . . . . . . . . . . . . . . . . . . . . .
5
5
//////////////////////////////////
////////////////////////////////
6 Average value (total of line 5, Columns A and B,
•
•
//////////////////////////////////
////////////////////////////////
divided by 2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6
6
•
7 Annual rental expense . . . . . . . . . . . . . . . . . . . . . . . .
7
x8 =
7
x8 =
•
•
8 Total average property (add line 6 and line 7) . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8a
. . . . . . . . . . . . . . . . . . . . . .
8b
•
%
9 Alabama property factor — 8a ÷ 8b = line 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9
10a
ALABAMA
10b
EVERYWHERE
10c
SALARIES, WAGES, COMMISSIONS AND OTHER COMPENSATION
RELATED TO THE PRODUCTION OF BUSINESS INCOME
•
10 Alabama payroll factor — 10a ÷ 10b = 10c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
%
EVERYWHERE
RECEIPTS
ALABAMA
•
11 Receipts from lease or rental of real property. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
•
12 Receipts from lease or rental of tangible personal property . . . . . . . . . . . . . . . . . . .
•
13 Interest from loans secured by real property. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
•
14 Interest from loans not secured by real property . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
•
15 Net gains from the sale of loans . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
•
16 Interest from credit card receivables and fees charged to card holders . . . . . . . .
•
17 Net gains from sale of credit card receivables . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
•
18 Credit card issuer’s reimbursement fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
•
19 Receipts from merchant discount . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
•
20 Loan servicing fees from loans secured by real property . . . . . . . . . . . . . . . . . . . . .
•
21 Loan servicing fees from loans not secured by real property. . . . . . . . . . . . . . . . . .
22 Interest, dividends, net gains, and other income from investment and
•
trading assets and activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
•
23 Receipts of sales of tangible personal property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
•
24 Other receipts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
•
%
25b
25c
25 Alabama receipts factor — 25a ÷ 25b = line 25c. . . . . . . . . . . . . . . . . . . . . . . . . . . . .
25a
•
%
26 Sum of lines 9, 10c, and 25c ÷ 3 = ALABAMA APPORTIONMENT FACTOR (Enter here and on line 24, page 1) . . . . . . . . . . . . . . . . . . . . . . . . . .
26
ADOR
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial