Form Et-1 - Financial Institution Excise Tax Return - Alabama Department Of Revenue - 2003 Page 4
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Form ET-1 (2003)
Schedule K – Allocation of Nonbusiness Income, Loss, and Expense – Use only if you checked Filing Status 2, page 1
Identify by account name and amount all items of nonbusiness income, loss and expense removed from apportionable income and those items which are directly allocable to
Alabama.
ALLOCABLE GROSS INCOME / LOSS
RELATED EXPENSE
NET OF RELATED EXPENSE
Column A
DIRECTLY ALLOCABLE ITEMS OF
Column B
Column C
Column D
Column E
Column F
Everywhere
NONBUSINESS INCOME OR LOSS
Alabama
Everywhere
Alabama
Everywhere
Alabama
1a
b
c
d
e
2 NET NONBUSINESS INCOME / LOSS
Column E
Column F
Enter Column E total ((income)/loss) on line 22 of page 1. Enter Column F total (income/(loss)) on line 26 of page 1 . . . . . . . . .
Schedule L – Apportionment Factor – Use only if you checked Filing Status 2, page 1
TANGIBLE PROPERTY AT COST FOR
A
ALABAMA
B
A
EVERYWHERE
B
PRODUCTION OF BUSINESS INCOME
BEGINNING OF YEAR
END OF YEAR
BEGINNING OF YEAR
END OF YEAR
1 Loans and credit card receivables
2 Premises and fixed assets
3 Other real estate owned
4 Other real and tangible personal property
5 Total (lines 1 through 4)
6 Average value (total of line 5, columns A and B,
divided by 2)
7 Annual rental expense
x8 =
x8 =
8 Total average property (add line 6 and line 7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8a
. . . . . . . . . . . . . . . . . . . .
8b
9 Alabama property factor — 8a ÷ 8b = line 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9
%
10a
ALABAMA
10b
EVERYWHERE
10c
SALARIES, WAGES, COMMISSIONS AND OTHER COMPENSATION
RELATED TO THE PRODUCTION OF BUSINESS INCOME
10 Alabama payroll factor — 10a ÷ 10b = 10c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
%
RECEIPTS
ALABAMA
EVERYWHERE
11 Receipts from lease or rental of real property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
12 Receipts from lease or rental of tangible personal property. . . . . . . . . . . . . . . . . . . . . .
13 Interest from loans secured by real property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
14 Interest from loans not secured by real property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
15 Net gains from the sale of loans . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
16 Interest from credit card receivables and fees charged to card holders . . . . . . . . . .
17 Net gains from sale of credit card receivables. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
18 Credit card issuer’s reimbursement fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
19 Receipts from merchant discount. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
20 Loan servicing fees from loans secured by real property . . . . . . . . . . . . . . . . . . . . . . . .
21 Loan servicing fees from loans not secured by real property . . . . . . . . . . . . . . . . . . . .
22 Interest, dividends, net gains, and other income from investment and
trading assets and activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
23 Receipts of sales of tangible personal property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
24 Other receipts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
25 Alabama receipts factor — 25a ÷ 25b = line 25c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
25a
25b
25c
%
26 Sum of lines 9, 10c, and 25c ÷ 3 = ALABAMA APPORTIONMENT FACTOR (Enter here and on line 24, page 1) . . . . . . . . . . . . . . . . . . . . .
26
%
IN ACCORDANCE WITH SECTION 40-16-6, THE INFORMATION REQUESTED BELOW MUST BE PROVIDED
Department
Percentage In
Department
Municipalities In Which Business Is
Percentage In
Counties In Which Business Is Conducted
Use Only
Each County
Use Only
Conducted In Each County
Each Municipality
Check here
if no office is
maintained in
this state.
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