California Schedule R - Apportionment And Allocation Of Income - 2002 Page 3
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4Gain (Loss) From the Sale of Nonbusiness Assets
Schedule R-4
California sales of nonbusiness assets include transactions involving: (1) real property located in California; (2) tangible personal property, if it had a situs in California at the time of
sale, or if the corporation is commercially domiciled in California and not taxable in the state where the property had a situs at the time of sale; and (3) intangible personal property if
the corporation’s commercial domicile is in California or the income is otherwise allocable to California. Special rules apply for sales of partnership or LLC interests that produce
nonbusiness income or loss. Enter gain or loss amounts from such sales in the "intangible assets" column. See R&TC Section 25125(d) for more information.
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Description of property sold
Real estate and other tangible assets
Intangible assets
Total
(a)
(b)
(c)
(d)
(e)
Gain (loss) from outside
Gain (loss) from
Gain (loss) from
Gain (loss) from
Gain (loss)
California
within California
outside California
within California
(a)+(b)+(c)+(d)
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Total gain (loss) . . . . . . . . . . . . . . . . .
Enter total gain (loss) line 2, column (e) on Side 1, line 6 and enter total of line 2, column (b) and (d) on Side 1, line 17
Computation of Interest Offset. Complete only if there are entries on line 2 and/or line 3 of Schedule R and if Schedule R-1 is
Schedule R-5
required. See General Information K. (California domiciliary only)
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2
1 Total interest expense deducted . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2
2 Water’s-edge foreign investment interest offset from Side 1, line 1b . . . . . . . . . . . . . . . . .
2
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2
3 Balance. Subtract line 2 from line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2
4 Total interest income (Form 100 or Form 100W, Side 1, line 4 and Schedule F, line 5a
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2
and line 5b; or Form 100S, Side 1, line 3 and interest income included on Schedule F,
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2
line 5 and Schedule K, line 4a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2
5 Nonbusiness interest income from Side 1, line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2
6 Business interest income. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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7 Excess interest expense over business interest income. Subtract line 6 from line 3. If line 6 exceeds line 3,
enter -0- here and on Side 1, line 11, and do not complete the rest of this schedule . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2
8 Total dividend income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2
9 Deducted dividends from Form 100, Side 1, lines 10 and 11; Form 100W, Side 1,
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2
lines 10 and 11a/b; or Form 100S, Side 1, lines 9 and 10 . . . . . . . . . . . . . . . . . . . . . . . . . .
9
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2
10 Net dividend income. Subtract line 9 from line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
10
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2
11 Business dividend income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
11
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2
12 Deducted dividends from Form 100 or Form 100W, Side 1, line 10 and line 11; or
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2
Form 100S, Side 1, line 9 and line 10, attributable to business dividend income . . . . . . . . .
12
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2
13 Net business dividend income. Subtract line 12 from line 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
13
14 Net nonbusiness dividend income. Subtract line 13 from line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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15 Total nonbusiness interest and dividend income. Add line 5 and line 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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16 Enter the lesser of line 7 or line 15. Enter here and on Side 1, line 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
16
If interest and/or dividend income is reported on Side 1, line 14a or line 14b, enter the allocable portion of Schedule R-5, line 16 on Side 1, line 21.
See General Information K. If no interest or dividend income is reported on Side 1, line 14a or line 14b, do not deduct any interest expense on Side 1, line 21.
Schedule R-6
Contributions Adjustment. See General Information N.
1 Total contributions paid (current year and carryover amount) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1
2 Net income after state adjustments from Side 1, line 1c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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3 Portion of dividends deductible under R&TC Sections 24402, 24410, and 24411 from Side 1 of the Form 100, line 11;
Form 100W, line 11a/b; or Form 100S, line 9 and line 10, and other adjustments. See General Information K . . . . . . . . . .
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4 Contributions deducted on Form 100, Form 100W, or Form 100S . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4
5 Total. Add line 2 through line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5
6 Multiply line 5 by 10% (.10) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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7 Net income (loss) for state purposes before contributions adjustment from Side 1, line 22c . . . . . . . . . . . . . . . . . . . . . . .
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8 Business dividends deductible on line 3 multiplied by the average apportionment percentage from Schedule R-1, line 5 . . .
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9 Amount of line 3 attributable to nonbusiness dividends reported on Side 1, line 14a . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9
10 Contributions deducted (from line 4 above) multiplied by the average apportionment percentage from Schedule R-1, line 5
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11 Total. Add line 7 through line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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12 Multiply line 11 by 10% (.10) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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Contributions Adjustment
13 Enter the amount shown on line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
13
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2
14 Amount of contributions allowable:
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2
a If line 1 equals or exceeds line 6, enter the lesser of line 1 or line 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
14a
b If line 1 is less than line 6, divide line 11 by line 5. Then multiply line 1 by the result and enter here . . . . . . . . . . . . . . .
14b
15 Contributions adjustment. Subtract line 14a or line 14b from line 13. Enter here and on Side 1, line 23.
If the result is a negative amount, enter in brackets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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R02304
Schedule R 2002 Side 3
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