Schedule Ap, Apportionment Of Income For Corporations And Partnership - 2011
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4Schedule AP, Apportionment of Income for
Corporations and Partnerships—2011 Form and Instructions
General information
from corporations that are included in the consoli-
dated federal return and are part of the unitary group.
Schedule AP is used for all corporations and partner-
The numerators of the factors must include the Oregon
ships that are doing business in more than one state and-
property, payroll, and sales from each of the corpora-
may be used with Forms 20, 20-I, 20-S, 20-INS, and 65.
tions taxable by Oregon. Attach a schedule showing the
denominators and numerators of the property, payroll,
Oregon income is the total of the business entity’s appor-
and sales factors by each entity included in the Oregon
tioned and allocated income assigned to Oregon.
consolidated return.
Each business carrying on a unitary business both inside
Rounding. When computing the property, payroll, and
and outside Oregon must complete Schedule AP.
sales factor percentages, as well as the Oregon appor-
If another method of assigning income is proposed, the
tionment or alternative apportionment, round the per-
business must still complete Schedule AP. A full expla-
centage to four decimal places. For example, 12.34558
nation of the other method must be made.
percent should be 12.3456 percent.
Apportionment and allocation. Apportionment is
Line instructions
dividing business income among the states by use of a
formula. Allocation is the assignment of specific non-
Property factor (all companies except insurance com-
business income to a state. Most business entities having
panies). Enter all owned or rented business property
unitary business activities, as defined in Oregon Revised
in column B of Schedule AP-1. Enter business property
Statute (ORS) 317.705, both inside and outside Oregon
owned or rented within Oregon in column A. See ORS
must use the apportionment and allocation methods
314.655 and administrative rules.
provided in the Uniform Division of Income for Tax Pur-
Lines 1 through 5. Value owned property at original
poses Act (ORS 314.605 through 314.690). Certain types
cost. Show the average value during the taxable year of
of business entities are required to use modified appor-
real and tangible personal property used in the business.
tionment factors as specified below.
This is the average of property values at the beginning
Airlines ............................................ OAR 150-314.280-(I)
and end of the tax period. An average of the monthly val-
Electricity and natural gas ............ OAR 150-314.665(2)-(C)
ues may be required if a more reasonable value results.
Forest products industry ............... ORS 314.650(2)
Line 6. Value rented property at eight times the annual
Financial corporations ................... OAR 150-314.280-(N)
rental value. Reduce the annual rental value by nonbusi-
Health care service contractors .... OAR 150-314.280-(E)
ness sub rentals.
Insurance companies ..................... ORS 317.660
Interstate broadcasters ................... ORS 314.682–314.686
Real estate income (insurance companies only)
OAR 150-314.684(4)
Line 7.
OAR 150-314.686
Interstate river transportation
• Life companies—Annual statement, page E-01, Sched-
companies ..................................... OAR 150-314.280-(L)
ule A, part 1, column 16 minus column 17, and page
Long-term construction
E-03, Schedule A, part 3, column 19 minus column 20.
contractors .................................... OAR 150-314.615-(F)
• P&C companies—Annual statement, Schedule A, part
Movie and television production
1, pages E-01 and E-03, column 16 minus column 17,
companies ..................................... OAR 150-314.615-(H)
and Schedule A, part 3, column 19 minus column 20.
Publishing companies ................... OAR 150-314.670-(A)
If you have income from a joint venture, partnership, or
Railroads ......................................... OAR 150-314.280-(H)
LLC, include real estate income and interest included on:
Sea transportation companies ...... OAR 150-314.280-(K)
Title insurance companies
• Life companies—Annual statement, page 8, exhibit of
incorporated in Oregon .............. OAR 150-314.280-(E)
net investment income, line 8, column 1.
Trucking companies ...................... OAR 150-314.280-(J)
• P&C companies—Annual statement, page 12, exhibit
Utility and telecommunication
of net investment income, line 8, column 1.
companies ..................................... ORS 314.280(3)(e)
Real estate interest (insurance companies only)
Schedule AP-1 line instructions
Line 8.
• Life companies—Annual statement, page 8, exhibit of
Consolidated returns. The denominators of the prop-
erty, payroll, and sales factors include only amounts
net investment income, line 3, column 1.
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150-102-171 (Rev. 10-11)
Schedule AP instructions
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