TC-20, Schedule J
TC-20 J_1 2009
20963
(Use with TC-20, TC-20S & TC-20MC)
Apportionment Schedule
Page 1
Employer Identification Number: _ _ __ _ __ __ __________
Note: Use this schedule only if the corporation does business in Utah and one or more other states and income must be
apportioned to Utah.
Briefly describe the nature and location(s) of your Utah business activities:
Apportionable Income Fact
ors
Inside Utah
Inside and Outside Utah
Column A
Column B
1. Property Factor
a. Land ........................................................
1a __ __ _ __________ . 00
________ _ __ __ _ _ . 00
b. Depreciable assets..................................
1b _ __ _ __ _________ . 00
________ _ __ _ __ _ . 00
c. Inventory and supplies ............................
1c _ __ _ __ _________ . 00
________ _ __ _ __ _ . 00
d. Rented property......................................
1d _ _ __ _ __________ . 00
___________ _ __ _ . 00
e. Other tangible property ...........................
1e _ _ __ _ __________ . 00
___________ _ __ _ . 00
f.
Total tangible property ............................
1f _ __ _ ___________ . 00
_________ _ __ __ _ . 00
(add lines 1a through 1e)
2. Property factor (decimal) – line 1f, Column A divided by line 1f, Column B...........................
2 __ . __ __ __ __ __ __
3. Payroll factor
a. Total wages, salaries, commissions ........
3a _ _ __ __ _________ . 00
_________ _ __ _ __ . 00
and other compensation
4. Payroll factor (decimal) – line 3a, Column A divided by line 3a, Column B............................
4 __ . __ __ __ __ __ __
5. Sales Factor
a. Total sales (gross receipts less returns and allowances) .................................................
5a _________ _ __ __ _ . 00
b. Sales delivered or shipped to Utah .........
5b _ __ _ ___________ . 00
purchasers from outside Utah
c. Sales delivered or shipped to Utah .........
5c _ __ _ ___________ . 00
purchasers from within Utah
d. Sales shipped from Utah to the...............
5d _ __ _ __ _________ . 00
United States government
e. Sales shipped from Utah to buyers in a .........
5e __ __ _ __________ . 00
state(s) where the taxpayer has no nexus (the
corporation is not taxable in the buyer’s state)
f.
Rent and royalty income...................................
5f __ __ _ __________ . 00
________ _ __ _ __ _ . 00
g. Service income (attach schedule)...........
5g _ __ _ ___________ . 00
_________ _ __ __ _ . 00
(change to market sourcing – see instr.)
h. Total sales and services..........................
5h _ __ _ __ _________ . 00
________ _ __ _ __ _ . 00
(add lines 5a through 5g)
6. Sales factor (decimal) – Line 5h, Column A divided by line 5h, Column B ............................
6 __ . __ __ __ __ __ __
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