Form Fr-1000 - Arena Fee Return - 2001 (Page 2 of 3) in pdf

ARENA FEE WORKSHEET

Any Partnership, Sole Proprietor, Trust or Estate subject to either the D.C. Corporation Franchise Tax or the D.C. Unincorporated Business Franchise Tax must

use worksheet (C).

WORKSHEET (C) - CORPORATION OR UNINCORPORATED BUSINESS

WORKSHEET (A) - SOLE PROPRIETOR

A corporation or unincorporated business subject to the D.C. Corpora-

A sole proprietor subject to the D.C. Unemployment Compensation

tion Franchise Tax, the D.C. Unincorporated Business Franchise Tax or

Act, but not subject to the D.C. Corporation Franchise Tax or the D.C.

the D.C. Unemployment Compensation Act, may determine the D.C.

Unincorporated Business Franchise Tax, may determine the D.C. Gross

Gross Receipts amount by entering information from District of Co-

Receipts amount by entering information from Schedule C (Profit or

lumbia Forms D-20 or D-30 as follows:

Loss from Business) of Federal Form 1040 as follows:

a. Amount from Line 10

$_____________

a. Amount from Line 7

$_____________

b. Cost of goods sold, Line 2

$_____________

b. Cost of goods sold, Line 4

$_____________

c. Cost or other basis of property sold for which

c. Total Gross Receipts subject to apportionment

$_____________

gain/(loss) is reported on Lines 8(a) and 8(b)

$_____________

(add lines a. and b.)

d. Total Gross Receipts (add lines a., b., and c.)

$_____________

d. D.C. Apportionment Factor

_____________

(see specific instructions)

e. D.C. Apportionment Factor

(see specific instructions)

$_____________

e. D.C. Gross Receipts (multiply line c. by d.)

$_____________

f. D.C. Gross Receipts (multiply line d. by line e.)

$_____________

f. Gross receipts from sale of business property

$_____________

located in D.C. for which a gain/(loss) was

reported on Federal Form 4797

WORKSHEET (D) - PARTNERSHIP

$_____________

g. D.C. Gross Receipts (add lines e. and f.)

A partnership subject to the D.C. Unemployment Compensation Act but

not subject to either the D.C. Corporation Franchise Tax or the D.C.

WORKSHEET (B) - TRUST OR ESTATE

Unincorporated Business Franchise Tax may determine D.C. Gross Re-

ceipts by entering information from the following sources:

A trust or estate subject to the D.C. Unemployment Compensation Act

but not subject to either the D.C. Corporation Franchise Tax or the

a. Amount from Line 8, Federal Form 1065

$_____________

D.C. Unincorporated Business Franchise Tax may determine the D.C.

(U.S. Partnership Return of Income)

Gross Receipts amount by entering information from certain Federal

Forms as follows:

b. Cost of goods sold, Line 2 Federal Form

1065

$_____________

a. Amount from Line 9, Federal Form 1041

$_____________

(U.S. Income Tax Return for Estates and Trusts)

c. Cost or other basis of property sold for

which a gain/(loss) is reported on Line 6,

b. Cost or other basis of property

D.C. Form D-65

$_____________

sold for which gain/(loss) is reported on Lines

4 and 7, Federal Form 1041

$_____________

d. Cost or other basis of livestock and

other items, Line 2 of Schedule F, Federal

c. Cost of goods sold, Line 4 of Schedule C,

Form 1040

Federal Form 1040

$_____________

e. Total Gross Receipts (add lines a. through d.)

$_____________

d. Cost or other basis of livestock and other

items, Line 2 of Schedule F (Profit or Loss

f. D.C. Apportionment Factor

from Farming), Federal Form 1040

$_____________

(see specific instructions)

_____________

e. Total Gross Receipts (add lines a. through d.)

$_____________

g. D.C. Gross Receipts (multiply line e by line f.)

$_____________

f. Income from sources outside D.C.

$_____________

g. D.C. Gross Receipts (subtract line f. from line e.)

$_____________

Note: If you cannot determine the D.C. Gross receipts amount by using the standard apportionment factor, you may use:

1) the ratio of gross receipts from D. C. sources as the numerator over gross receipts from everywhere as the denominator, or;

2) you may use interest, dividends, or other income originating from D.C. sources; income from services rendered in the District of Columbia

based on performance cost; gross receipts from sales in the District of merchandise, food, or other items; and gross receipts from

sales of assets located in the District of Columbia as the numerator over gross receipts from everywhere as the denominator.

Form Fr-1000 - Arena Fee Return - 2001 Page 2

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