Pa Schedule H-Corp (Form Pa-20s/pa-65 H-Corp) - Corporate Partner Apportioned Business Income (Loss) - 2012

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1207410059
PA SCHEDULE H-Corp
Corporate Partner Apportioned
Business Income (Loss)
2012
PA-20S/PA-65 H-Corp
(05-12) (FI)
OFFICIAL USE ONLY
START
Apportionment for (Tax Type)
Capital Stock/Foreign Franchise and Corporate Net Income Taxes
Capital Stock/Foreign Franchise Tax Only
Corporate Net Income Tax Only
9 DIGIT - NO DASH
Name as shown on PA-20S/PA-65 Information Return
Date the taxable period ended
FEIN
MM/DD/YYYY
Complete this schedule to apportion business income (loss) for partners who are business entities only. This schedule should be provided to partners who are business entities. If the
partnership derives business income from sources within and outside Pennsylvania or totally within Pennsylvania, complete this schedule. Any partner who is a corporation will
use its share of the information provided in the calculation of its own apportionment factor.
Inside PA
Inside and Outside PA
TABLE 1 – PROPERTY FACTOR
Description
Beginning of Period
End of Period
Beginning of Period
End of Period
Real and Tangible Property Owned (Original Cost Value)
Inventory . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Buildings and Depreciable Assets . . . . . . . . . . . . . . . . . . . . . . . .
Land . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Other Real and Tangible Personal Property . . . . . . . . . . . . . . . .
Partnership’s Share of Property Owned by Investee Partnerships . .
(
) (
) (
) (
)
Less Construction in Progress (if included above) . . . . . . . . . . . .
Totals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Total Beginning and End of Period . . . . . . . . . . . . . . . . . . . . . . . . . . .
Average Value (1/2 of Above) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
*
Add: Corporate Tangible and/or Real Property Rented
. . . . . . . . . .
*
Investee Partnership Tangible and/or Real Property Rented
. . .
Total Average Value . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1 (A)
1 (B)
*Eight times net annual rental rate (Submit Schedule)
1C Property factor (divide A by B - calculate to six decimal places). . . .
X 5 =
Inside PA
Inside and Outside PA
TABLE 2 – PAYROLL FACTOR
Description
Wages, salaries, commissions and other compensation
to employees in:
Cost of goods sold . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Compensation of officers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Salesmen’s salaries and commissions . . . . . . . . . . . . . . . . . . . . .
Other payroll . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Partner’s share of payroll from partnerships . . . . . . . . . . . . . . . .
Total Payroll . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2 (A)
2 (B)
2C Payroll factor (divide A by B - calculate to six decimal places) . . . .
X 5 =
TABLE 3 – SALES FACTOR
Description
Inside PA
Inside and Outside PA
Sales (Net of Returns and Allowances) . . . . . . . . . . . . . . . . . . . . . . .
Interest, Rents, Royalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Gross Sales Price of Assets (Except securities) . . . . . . . . . . . . . . . .
Other Sales (receipts only) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Partner’s share of sales from partnerships . . . . . . . . . . . . . . . . . . . .
Total Sales . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3 (A)
3 (B)
3C Sales factor (divide A by B - calculate to six decimal places) . . . .
X 90 =
PA Apportionment. Add the amounts on Lines 1C,
2C, and 3C and divide by 100 if all three proportions apply.
Special Apportionment to be completed only by railroad, truck, bus, and airline entities, pipeline or natural gas entities and water transportation entities.
(Refer to PA-20S/PA-65 Schedule H-Corp instructions)
(A)
(A) Numerator
=
(B) Denominator
(B)
RETURN TO TOP
PRINT FORM
Reset Entire Form
1207410059
1207410059

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