Form Clt-4 - Montana Corporation License Tax Return - 2012 Page 5
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10M M D D Y Y Y Y
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Form CLT-4, Page 5
Period End Date
FEIN
Schedule K - Apportionment Factors for Multi-State Taxpayers
Enter dollar values in columns A and B. Enter percentages in column C.
A. Everywhere
B. Montana
C. Factor
1. Property Factor: Enter average values for real and tangible personal property
1a. Land.................................................................................................. 1a.
00
00
1b. Buildings ........................................................................................... 1b.
00
00
1c. Machinery ......................................................................................... 1c.
00
00
1d. Equipment ........................................................................................ 1d.
00
00
1e. Furniture and fi xtures........................................................................ 1e.
00
00
1f. Leases and leased property .............................................................. 1f.
00
00
1g. Inventories ........................................................................................ 1g.
00
00
1h. Depletable assets ............................................................................. 1h.
00
00
1i. Supplies and other............................................................................. 1i.
00
00
1j. Property of foreign subsidiaries included in combined unitary group 1j.
00
00
1k. Property of unconsolidated subsidiaries included in combined unitary
00
00
group ................................................................................................ 1k.
1l. Property of pass-through entities included in combined
00
00
unitary group...................................................................................... 1l.
1m. Multiply amount of rents by 8 and enter result................................. 1m.
00
00
Total Property Value - add lines 1a through 1m
00
00
Divide the total in column B by the total in column A. Multiply that result by 100. This is your property factor. ................1.
%
2. Payroll Factor:
2a. Compensation of offi cers .................................................................. 2a.
00
00
2b. Salaries and wages .......................................................................... 2b.
00
00
Payroll included in:
2c. Costs of goods sold .......................................................................... 2c.
00
00
00
2d. Other deductions .............................................................................. 2d.
00
2e. Payroll of foreign subsidiaries included in combined unitary group .. 2e.
00
00
2f. Payroll of unconsolidated subsidiaries included in combined unitary
group ................................................................................................ 2f.
00
00
00
2g. Payroll of pass-through entities included in combined unitary group 2g.
00
Total Payroll Value - add lines 2a through 2g
00
00
Divide the total in column B by the total in column A. Multiply that result by 100. This is your payroll factor. ...................2.
%
3. Sales (Gross Receipts) Factor:
3a. Gross sales, less returns and allowances ........................................ 3a.
00
3b. Sales delivered or shipped to Montana purchasers:
(1) Shipped from outside Montana ...............................................3b.(1)
00
(2) Shipped from within Montana..................................................3b.(2)
00
3c. Sales shipped from Montana to:
(1) United States government....................................................... 3c.(1)
00
(2) Purchasers in a state where the taxpayer is not taxable......... 3c.(2)
00
3d. Sales other than sales of tangible personal property
(for example, service income) .......................................................... 3d.
00
3e. Net gains reported on federal Schedule D and federal Form 4797 .. 3e.
00
00
00
3f. Other gross receipts (rents, royalties, interest, etc.) ...........................3f.
00
3g. Sales (receipts) of foreign subsidiaries included in combined
unitary group......................................................................................3g.
00
00
3h. Sales (receipts) of unconsolidated subsidiaries included in combined
unitary group......................................................................................3h.
00
00
3i. Sales (receipts) of pass-through entities included in combined
00
00
unitary group.......................................................................................3i.
3j. Less: All intercompany transactions .................................................. 3j.
00
00
Total Sales Value - add lines 3a through 3j
00
00
Divide the total in column B by the total in column A. Multiply that result by 100. This is your sales factor. ......................3.
%
4. Add the percentages on lines 1, 2, and 3 in column C. This is the sum of your factors.................................................... 4.
%
5. Divide the total percentage on line 4, column C, by the number of factors that can be included in the calculation. If there
is a value in column A for a factor category (Property, Payroll, or Sales), the factor is included in the calculation (see
instructions). Enter the results here and also on Form CLT-4, page 3, line 5. This is your apportionment factor ............5.
%
*12EP0501*
*12EP0501*
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