FORM
NEW HAMPSHIRE DEPARTMENT OF REVENUE ADMINISTRATION
BET-80-WE
BUSINESS ENTERPRISE TAX APPORTIONMENT FOR INDIVIDUAL NEXUS MEMBERS OF A COMBINED GROUP
For the CALENDAR year 1998 or other tax year beginning
and ending
Mo
Day
Year
Mo
Day
Year
Name:
Name:
Name:
Name:
SECTION I APPORTIONMENT FACTORS
FIN:
FIN:
FIN:
FIN:
TOTALS
.
.
.
.
COMPENSA-
1
NH Compensation and Wages Paid or Accrued
1
TION
2
Everywhere Compensation
2
AND WAGES
FACTOR
3
COMPENSATION FACTOR (Line 1÷ by line 2) Enter on line 21
3
.
.
.
.
4
Average of NH Property
4
5
Average of Everywhere Property
5
INTEREST
FACTOR
6
INTEREST FACTOR (Line 4 ÷ by line 5) Enter on line 26
6
.
.
.
.
7
NH Sales (See instructions)
7
DIVIDEND
.
.
.
.
FACTOR
8
Everywhere Sales (See instructions)
8
.
.
.
.
9
Sales Factor (Line 7 ÷ by line 8)
9
10 Sub-total (Sum of lines 3,6 and 9)
10
11 DIVIDEND FACTOR (see instructions) Enter on line 15
11
SECTION II BUSINESS ENTERPRISE TAX BASE APPORTIONMENT
12
Dividends Paid
12
Enter this
.
.
.
.
13
Less Dividend Deduction (See instructions)
13
DIVIDEND
amount on
APPORTION-
14
Subtotal (Line 12 less line 13)
14
Form BET-
MENT
15
Dividend Appportionment Factor (From line 11)
15
WE, line 1:
16
Taxable Dividends (Line 14 multiplied by line 15)
16
17
TOTAL TAXABLE DIVIDENDS (From line 16. If negative enter 0)
17
18
Everywhere Compensation Paid or Accrued
18
COMPENSA-
.
.
.
.
TION
19
LESS: Retained Compensation (See instructions)
19
Enter this
AND WAGES
20
Subtotal (Line 18 less line 19)
20
APPORTION-
amount on
21
Compensation Apportionment Factor (From line 3)
21
MENT
Form BET-
22
TAXABLE COMPENSATION (Line 20 multiplied by line 21)
22
WE, line 2:
23
LESS: Dividend Offset (See Instructions)
23
.
.
.
.
24
TOTAL TAXABLE COMPENSATION (Line 22 less line 23)
24
25
Interest Paid or Accrued
25
Enter this
INTEREST
26
Interest Apportionment Factor (From Line 6)
26
APPORTION-
amount on
MENT
27
Taxable Interest (Line 25 multiplied by line 26)
27
Form BET-
WE, line 3:
28
LESS: Dividend Offset (See instructions)
28
29
TOTAL TAXABLE INTEREST (Line 27 less line 28)
29