Form Rct-132 - Shares Tax & Loans Tax Report - 2011 Page 5
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51320011501
RCT-132 (I)
Page 5
CORP TAX ACCOUNT ID
FINANCIAL INSTITUTION SHARES TAX
APPORTIONMENT SCHEDULE
JAN. 1,
TABLES SUPPORTING DETERMINATION OF APPORTIONMENT PERCENTAGE (ROUND TO NEAREST DOLLAR)
THE FOLLOWING INFORMATION MUST BE COMPLETED BY ALL FINANCIAL INSTITUTIONS HAVING INCOME FROM BUSINESS ACTIVITY TAXABLE INSIDE
PENNSYLVANIA AND OUTSIDE PENNSYLVANIA.
TABLE 1 - PAYROLL FACTOR
INSIDE PENNSYLVANIA
EVERYWHERE
(A)
(B)
.
Wages, salaries, commissions and other compensation to employees
TABLE 2 - RECEIPTS FACTOR
INSIDE PENNSYLVANIA
EVERYWHERE
1. Receipts from loans . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2. Receipts from performance of services . . . . . . . . . . . . . . .
3. Receipts from lease transactions . . . . . . . . . . . . . . . . . . .
4. Interest and fees from credit card transactions . . . . . . . . .
5. Interest, dividends and net gains on intangibles . . . . . . . .
6. Fees or charges from traveler’s checks and money orders .
7. Receipts from sale of tangible property . . . . . . . . . . . . . .
8. Receipts from issuance of title insurance . . . . . . . . . . . . .
9. Other receipts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(A)
(B)
Total receipts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
TABLE 3 - DEPOSITS FACTOR
INSIDE PENNSYLVANIA
EVERYWHERE
Attach balance sheet for each quarter.
1st Quarter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2nd Quarter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3rd Quarter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4th Quarter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Totals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(A)
(B)
Average value . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
NUMERATOR AND DENOMINATOR
PROPORTION
TABLE 4 - APPORTIONMENT PROPORTIONS
COLUMN
COLUMN
1. (A) Payroll inside Pennsylvania . . . . . . . . . . . . . . . . . . . .
1.
(B) Total payroll . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2. (A) Receipts inside Pennsylvania . . . . . . . . . . . . . . . . . . .
2.
(B) Total receipts . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3. (A) Average value Pennsylvania deposits . . . . . . . . . . . . .
3.
(B) Average value total deposits . . . . . . . . . . . . . . . . . . .
4. Total of proportions 1, 2 and 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.
5. Apportionment Factor - Line 4 divided by 3. If only two of the above proportions apply, divide
by 2. If only one of the above proportions applies, divide by 1. Carry out six decimal places.
Enter this proportion under “Calculation of Shares Tax by Taxpayer” on Page 2, Line 2. . . . . . . . . 5.
1320011501
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