California Schedule R - Apportionment And Allocation Of Income - 2002
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4TAXABLE YEAR
CALIFORNIA SCHEDULE
2002
Apportionment and Allocation of Income
R
Attach this schedule to your California tax return.
For calendar year 2002 or fiscal year beginning month________ day________ year 2002, 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). 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, lines 10 and 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 10 and 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
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
¼
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3
7 Partnership or LLC income (loss). 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
¼
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3
8 Miscellaneous 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
¼
10 Total business income (loss). Subtract line 9 from line 1c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
10
¼
11 Interest offset from Schedule R-5, line 7 or line 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
11
¼
12 Business income (loss) from sources both within and outside of California. Combine line 10 and line 11 . . . . . . . . . .
12
13 a Average apportionment percentage from Schedule R-1, line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
13a
__ __ __ . __ __ __ __ %
¼
b Business income attributable to California. Multiply line 12 by line 13a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
13b
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
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 is allocable to California, do not complete line 14
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 21. Transfer the amount on line 13b to line 22a and complete line 22b, line 22c, line 23, and line 24.
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
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3
14 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
14a
¼
b Interest included in line 3 above . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
14b
¼
15 Net income (loss) from the rental of property within California from Schedule R-3, line 3, column (b) . . . . . . . . . . . . .
15
¼
16 Royalties. Attach schedule . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
16
¼
17 Gain (loss) from the sale of assets within California from Schedule R-4, line 2, total of column (b) and column (d) . .
17
¼
18 Partnership or LLC income (loss). Attach schedule . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
18
¼
19 Miscellaneous income (loss). Attach schedule . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
19
¼
20 Total income (loss) allocable to California. Combine line 13b through line 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
20
¼
21 Interest offset from line 11 allocated to income included on line 14a and line 14b. See General Information K . . . . . . .
21
¼
22 a Net income (loss) for state purposes before contributions adjustment. Subtract line 21 from line 20 . . . . . . . . . . . .
22a
¼
b Post-apportionment amounts from capital gain/loss netting (combined reporting groups). See General Information Q
22b
c Total. Combine line 22a and line 22b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
22c
¼
23 Contributions adjustment from Schedule R-6, line 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
23
24 Net income (loss) for state purposes. Combine line 22c and line 23. Enter here and on Form 100 or Form 100W,
¼
Side 1, line 19; or Form 100S, Side 1, line 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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R02104
Schedule R 2002 Side 1
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