Form D-403 - Partnership Income Tax Return - 2016 Page 2
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5Page 2
Legal Name (First 10 Characters)
Federal Employer ID Number
D-403
Web-Fill
7-16
Part 2.
Apportionment Percentage for Partnerships That Have One or More Nonresident Partners
and Operate in North Carolina and in One or More Other States
See Form D-403A, Instructions for Partnership Income Tax Return
A
1.
Within North Carolina
2.
Total Everywhere
(b)
(a)
(b)
(a)
Beginning Period
Ending Period
Beginning Period
Ending Period
1. Land
2. Buildings
3. Inventories
4. Other property
5. Total (Add Lines 1-4)
6. Average value of property
Add amounts on Line 5 for
(a) and (b); divide by 2
7. Rented property
Factor
(Multiply annual rents by 8)
8. Property Factor
%
Add Lines 6 and 7; divide Column 1
by Column 2 and enter factor
9. Gross payroll
10. Compensation of general
executive officers
11. Payroll Factor
%
Line 9 minus Line 10; divide Column
1 by Column 2 and enter factor
12. Sales Factor
%
Divide Column 1 by Column 2; multiply
the result by 3 and enter factor
13. Total of Factors
%
Add Lines 8, 11, and 12
14. N.C. Apportionment Percentage
%
Divide Line 13 by 5 or the number of factors present; enter result here and on Part 3, Line 12 for each nonresident partner
B
Partnerships Apportioning Income to N.C. and to Other States Using Single Sales Factor
Partnerships that would meet the definition of “excluded corporation” or the definition of “capital intensive
corporation” in G.S. 105-130.4 if they were corporations and certain public utilities treated as partnerships
%
must apportion North Carolina income tax using the sales factor alone. These partnerships need not
complete the property and payroll factor sections above. Divide Line 12, Column 1 by Line 12, Column 2
and enter result here and on Part 3, Line 12 of each nonresident partner.
C
Special Apportionment
Special apportionment formulas apply to certain types of partnerships such as telephone companies,
motor carriers, and railroad companies. If you use a special apportionment formula, enter the computed
%
apportionment factor here and on Part 3, Line 12 for each nonresident partner.
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