California Schedule R - Apportionment And Allocation Of Income - 2005

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TAXABLE YEAR

CALIFORNIA SCHEDULE

2005

Apportionment and Allocation of Income

Attach this schedule to your California tax return.

For calendar year 2005 or fiscal year beginning month________ day________ year 2005, 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

or 568) less the total of line 8 through line 12 from Schedule K (565 or 568) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

b Water’s-edge foreign investment interest offset from form FTB 2424, line 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

c Total. Combine line 1a and line 1b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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) from all sources. 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

2 Dividends included on line 1a and not deducted on Form 100, Side 1, line 11;

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3

Form 100W, Side 1, lines 11a/b; or Form 100S, Side 1, lines 9 and 10 . . . . . . . . . .

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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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)

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3

5 Royalties. Attach schedule . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3

6 Gain (loss) from the sale of assets from Schedule R-4, line 2, column (e) . . . . . . . .

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3

7 Gain (loss) from sale of a nonbusiness interest in a partnership or LLC .

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3

Attach schedule . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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 nonbusiness income (loss). Attach schedule . . . . . . . . . . . . . . . . . . . .

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3

9 Total nonbusiness income (loss). Combine line 2 through line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3

Business Income (Loss) before apportionment (subject to a separate apportionment formula)

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3

10 Nonunitary partnership or LLC business income (loss) . . . . . . . . . . . . . . . . . . . . . . .

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3

11 Income (loss) from a separate trade or business. Attach supplemental Schedule R .

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3

12 Income (loss) deferred from prior years, see instructions . . . . . . . . . . . . . . . . . . . . .

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3

13 Capital gain (loss) netting subject to separate apportionment.

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3

See General Information M . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3

14 Total separately apportionable business income (loss). Combine line 10 through line 13 . . . . . . . . . . . . . . . . . . . . . . . .

15 Total business income (loss) subject to apportionment for this trade or business,

subtract the sum of line 9 and line 14 from line 1c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

16 Interest offset from Schedule R-5, line 7 or line 16 (California domiciliaries only) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

17 Business income (loss) for this trade or business subject to apportionment. Combine line 15 and line 16 . . . . . . . . . .

__ __ __ . __ __ __ __ %

18 a Apportionment percentage from Schedule R-1, line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

18a

b Business income (loss) apportioned to California. Multiply line 17 by line 18a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

18b

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 (loss) is allocable to California, do not complete line 19

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 26, enter -0- on line 27 and go to Side 2, line 28.

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3

19 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

a Dividends included in line 2 above . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

19a

b Interest included in line 3 above . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

19b

20 Net income (loss) from the rental of property within California from Schedule R-3, line 3, column (b) . . . . . . . . . . . . . .

21 Royalties. Attach schedule . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

22 Gain (loss) from the sale of assets within California from Schedule R-4, line 2, total of column (b) and column (d).

Combined reporting groups, see General Information M . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

23 Gain (loss) from sale of a nonbusiness interest in a partnership or LLC. Attach schedule . . . . . . . . . . . . . . . . . . . . . . .

24 Miscellaneous nonbusiness income (loss). Attach schedule . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

25 Total nonbusiness income (loss) allocable to California. Combine line 19a through line 24 . . . . . . . . . . . . . . . . . . . . . .

26 Interest offset from line 16 allocated to income included on line 19a and line 19b (California domiciliary only).

See General Information J . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

27 Net nonbusiness income (loss) allocable to California. Subtract line 26 from line 25 . . . . . . . . . . . . . . . . . . . . . . . . . . .

R05103

Schedule R 2005 Side 1