Instructions For Pa-20s/pa-65 Schedule H-Corp - Pennsylvania Department Of Revenue - 2012 Page 3
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3$600,000 from the transportation of
transportation by the taxpayer of one
Port days does not include
ton of solid property, one barrel of
periods when ships are not in use
property. Company A’s Pennsylvania
revenue miles for the transportation
liquid property or one cubic foot of
because of strikes, withheld from
of persons is $40,000. The
gaseous property transported one
service for repair or out of use
Pennsylvania revenue miles from the
mile.
because of seasonal reduction of
transportation of property are
All business income of natural gas
services. Days in port are calculated
$120,000.
entities subject to regulation by the
by dividing the aggregate number of
The special apportionment
Federal Power Commission or by the
hours in all ports by 24.
Pennsylvania Public Utility
fraction for Company A for the
current tax period is calculated as
Commission is apportioned to
●
Water Transportation
follows.
Pennsylvania by multiplying the
Entities Operating on Inland
income by a fraction. The
Waters
numerator of the fraction is
Example
All business income of water
the cubic foot capacity of the
transportation entities operating on
taxpayer’s pipelines in
Transportation of Persons
inland waters are apportioned to
Pennsylvania. The denominator
PA Rev Miles $40,000
Receipts for Transportation
Pennsylvania by multiplying the
__________________
X of persons
$ 400,000
= .040000
of the fraction is the cubic foot
Total Rev Miles $400,000
Total Receipts $1,000,000
business income by a fraction.
capacity of the taxpayer’s
The numerator of the fraction is
pipelines everywhere, at the
the taxpayer’s total revenue miles
Transportation of Property
end of the taxable period.
PA Rev Miles $120,000
Receipts for Transportation
within Pennsylvania during the
Determine the cubic foot
__________________
X of property
$ 600,000
= .120000
taxable period. The denominator of
Total Rev Miles $600,000
Total Receipts $1,000,000
capacity of a pipeline by
the fraction is the total revenue miles
multiplying the square of its
Company A’s apportionment for the current tax period is 0.040000 +
of the taxpayer everywhere during
0.120000 or 0.160000.
radius (in feet) by its length
the taxable period. In the
(in feet).
determination of revenue miles, one-
●
Pipeline or Natural Gas
half of the mileage of all navigable
Water Transportation
●
waterways bordering Pennsylvania
Entities
Entities Operating on High
and another state shall be considered
All business income of pipeline
Seas
Pennsylvania miles. A revenue mile
entities is apportioned to
All business income of water
means the revenue receipts derived
Pennsylvania by multiplying the
transportation entities operating on
from the transportation by the
income by a fraction. The numerator
high seas is apportioned to
taxpayer of persons or property one
of the fraction is the revenue ton
Pennsylvania by multiplying the
mile.
miles, revenue barrel miles, or
business income by a fraction. The
revenue cubic feet miles of the
numerator of the fraction is the
taxpayer in Pennsylvania during the
number of port days spent inside
tax period. The denominator is the
Pennsylvania. The denominator of
revenue ton miles, revenue barrel
the fraction is the total number of
miles, or revenue cubic feet miles of
port days spent outside and inside
the taxpayer everywhere during the
Pennsylvania.
tax period. A revenue ton mile,
revenue barrel mile, or revenue cubic
feet mile means, respectively, the
receipts derived from the
Instructions for PA-20S/PA-65 Schedule H-Corp
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