State Form 49192 - Schedule E-7 - Apportionment For Interstate Transportation

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Indiana Department of Revenue
Apportionment for Interstate Transportation
for tax year beginning
and ending
_________/______/_________
_________/______/_________
AA
BB
Schedule E-7
Name of Corporation or Organization
Federal Identification Number
(Revised 10/04)
A
B
SF 49192
This apportionment schedule is to be used by entities involved in interstate transportation for tax years beginning after December 31,
1994 in lieu of Schedule E for Form IT-20; and Apportionment of Income Worksheet for Form IT-20S, IT-20NP and IT-65.
(Entries on lines 3, 10, 17, 28, and 30 must be rounded to two decimal places, i.e. 98.76%)
1.
Revenue miles in Indiana............................................
1.
2.
Revenue miles everywhere..........................................
2.
.
%
3.
Indiana percentage of revenue miles (line 1 divided by line 2)...
3.
Indiana Revenue Factor
4.
Transportation revenue everywhere............................
4.
5.
Non-transportation revenue everywhere.....................
5.
6.
Total revenue everywhere (line 4 + line 5)..................
6.
7.
Transportation revenue from Indiana (line 3 x line 4)............................................
7.
8.
Non-transportation revenue in Indiana...................................................................
8.
9.
Total Indiana revenue value (line 7 + line 8)..........................................................
9.
%
10.
10.
REVENUE PERCENTAGE (line 9 divided by line 6...................
.
x 200% (2.0) double-weighted)....
.
%
CC
Indiana Payroll Factor
11.
Transportation payroll everywhere..............................
11.
12.
Non-transportation payroll everywhere.......................
12.
13.
Total payroll everywhere (line 11 + 12)......................
13.
14.
Transportation payroll from Indiana (line 11 x line 3)...........................................
14.
15.
Non-transportation payroll in Indiana....................................................................
15.
16.
Total Indiana payroll value (line 14 + line 15).......................................................
16.
17.
PAYROLL PERCENTAGE (line 16 divided by 13).........................................................................................
%
17.
.
Indiana Property Factor
18.
Transportation property everywhere............................
18.
19.
Transportation rents everywhere (8 times annual rental rate).....
19.
20.
Total transportation property everywhere (line 18 + line 19)....
20.
21.
Non-transportation property everywhere................................................................
21.
22.
Non-transportation rents everywhere (8 times annual rental rate)..........................
22.
23.
Total property everywhere (line 20 + line 21 + line 22)........................................
23.
24.
Transportation property/rents from Indiana (line 20 x line 3)..
24.
25.
Non-transportation property in Indiana.......................
25.
26.
Non-transportation rents in Indiana (8 times annual rental rate)...
26.
27.
Total Indiana property value (line 24 + line 25 + line 26)...........
27.
.
%
28.
28.
PROPERTY PERCENTAGE (line 27 divided by line 23).......................................................................................................................
29.
29.
.
%
Total of apportionment percentages (line 10 + line 17 + line 28)............................................................................................................
30.
30.
.
%
INDIANA APPORTIONMENT PERCENTAGE (line 29 divided by 4)..................................................................................

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