Form Rv-F1404801 - Apportionment Schedules For Taxpayers Electing To Report Net Worth On A Consolidated Basis In Accordance With Public Chapter 932 Of 2004
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1APPORTIONMENT SCHEDULES FOR TAXPAYERS ELECTING TO REPORT NET WORTH ON A CONSOLIDATED BASIS
IN ACCORDANCE WITH PUBLIC CHAPTER 932 OF 2004. USE WITH SEPARATE ENTITY RETURN ON FORM FAE 170.
Franchise tax ratio is obtained by using the arithmetical average of the following ratios. Any factor with a zero denominator must be eliminated. Use Schedule N, O, P, or R for Excise
Tax purposes.
SCHEDULE 170NC - APPORTIONMENT – FRANCHISE TAX (Consolidated net worth)
This apportionment schedule is to be used by affiliated group members who are not financial institutions and are not members of a financial institution
affiliated group. T.C.A. 67-4-2111
Property
In Tennessee (Single Entity)
Total Everywhere (Consolidated)
NOTE: USE ORIGINAL COST OF ASSETS
a. Beginning of Taxable year
b. End of Taxable year
a. Beginning of Taxable year
b. End of Taxable year
l. Land, buildings, leaseholds, and improvements ............................. ________________________________________________________________________________________________________
2. Machinery, equipment, furniture, and fixtures ............................... ________________________________________________________________________________________________________
3. Automobiles and trucks .................................................................. ________________________________________________________________________________________________________
4. Inventories and work in progress ................................................... ________________________________________________________________________________________________________
5. Prepaid supplies and other property ............................................... ________________________________________________________________________________________________________
6. Share of partnership property (if partnership is not taxable) ......... ________________________________________________________________________________________________________
7. Less exempt inventory (see §67-4-2111(b)(1)) .............................. ________________________________________________________________________________________________________
8. Franchise tax total (Lines 1 through 6 minus Line 7) .................... ________________________________________________________________________________________________________
9. Franchise tax average value (add Line 8(a) & (b) divide by 2) ...... ________________________________________________________________________________________________________
10. Add: Rented property (rent paid X 8) ............................................ ________________________________________________________________________________________________________
NOTE: Double Weighted Sales Factor
a. In Tennessee
b. Total Everywhere
c. Franchise Ratio
(Col. a ÷ Col. b)
11. Franchise Tax property factor (Line 9 plus Line 10) ......................................................................... ______________________________________________________________________________
12. Payroll factor ..................................................................................................................................... ______________________________________________________________________________
13. Sales factor - (Business Gross Receipts) ........................................................................................... ______________________________________________________________________________
Sales factor - (Business Gross Receipts) ........................................................................................... ______________________________________________________________________________
14. Total Ratios ................................................................................................................................................................................................................................................. __________________________
15. Apportionment Ratio (Line 14 divided by 4) (Enter Franchise Ratio on Line 2, Schedule F2) ................................................................................................................ __________________________
Schedule 170 SF Financial Institution Non-Unitary Group Member Apportionment Schedule for Franchise Tax Purposes
This apportionment schedule is to be used by non-unitary group members of a financial institution affiliated group.
TYPE OF RECEIPTS AS DEFINED IN T.C.A. 67-4-2118 (Lines 1 through 10)
In Tennessee
Everywhere
(Single Entity)
(Consolidated)
1. Receipts from leases of real property ..................................................................................................................................................... ____________________________________________________
XXXXXXXXXXXXXX
2. Interest income and other receipts from loans or installment sales secured by real or tangible personal property ............................... ____________________________________________________
XXXXXXXXXXXXXX
3. Interest income and other receipts from consumer loans which are not secured ................................................................................... ____________________________________________________
XXXXXXXXXXXXXX
4. Interest income and receipts from commercial and installment loans which are not secured by real or tangible property .................. ____________________________________________________
XXXXXXXXXXXXXX
5. Receipts and fee income from letters of credit, acceptance of drafts, and other devices for guaranteeing loans or credit .................... ____________________________________________________
XXXXXXXXXXXXXX
6. Interest income, merchant discount, and other receipts including service charges from credit card and travel and
entertainment credit cards, and credit card holders’ fees ....................................................................................................................... ____________________________________________________
XXXXXXXXXXXXXX
7. Sales of an intangible or tangible asset .................................................................................................................................................. ____________________________________________________
XXXXXXXXXXXXXX
8. Receipts from fiduciary and other services ............................................................................................................................................ ____________________________________________________
XXXXXXXXXXXXXX
9. Receipts from the issuance of travelers checks, money orders and U.S. Savings Bonds ...................................................................... ____________________________________________________
XXXXXXXXXXXXXX
10. Interest income and other receipts from participation loans .................................................................................................................. ____________________________________________________
XXXXXXXXXXXXXX
11. Other financial institution receipts ......................................................................................................................................................... ____________________________________________________
XXXXXXXXXXXXXX
12. Receipts of affliliated group member that is not a Financial Institution (T.C.A. Section 67-4-2111 (h)-(k)) ....................................... ____________________________________________________
13. Total receipts (Add lines 1 through 12) .................................................................................................................................................. ____________________________________________________
14. Divide Total Tennessee receipts by Total Everywhere receipts and enter ratio on Line 2, Schedule F2 ................................................................................................... __________________________
RV-F1404801
(INTERNET 11-06)
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