Form Pr-1 - Montana Partnership Information And Composite Tax Return - 2013 Page 3

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Form PR-1, Page 3

FEIN

Schedule I - Apportionment Factors for Multistate Partnerships

Enter amounts in columns A and B. Enter percentages in column C.

A. Everywhere

B. Montana

C. Factor

1. Property Factor: Use average value for real and tangible personal property.

1a. Land ................................................................................................ 1a.

1b. Buildings .......................................................................................... 1b.

1c. Machinery ........................................................................................ 1c.

1d. Equipment ....................................................................................... 1d.

1e. Furniture and ﬁ xtures ...................................................................... 1e.

1f. Leases and leased property ............................................................. 1f.

1g. Inventories ....................................................................................... 1g.

1h. Depletable assets ............................................................................ 1h.

1i. Supplies and other ........................................................................... 1i.

1j. Property of foreign subsidiaries included in combined unitary group 1j.

1k. Property of unconsolidated subsidiaries included in combined

unitary group ................................................................................... 1k.

1l. Property of pass-through entities included in combined unitary group 1l.

1m. Multiply amount of rents by 8 and enter result ............................... 1m.

Total Property Value add lines 1a through 1m ..........................................

Divide the total in column B by the total in column A. Multiply the result by 100. This is your property factor. ..........1.

2. Payroll Factor:

2a. Compensation of ofﬁ cers................................................................. 2a.

2b. Salaries and wages ......................................................................... 2b.

Payroll included in:

2c. Costs of goods sold ......................................................................... 2c.

2d. Other expenses and deductions...................................................... 2d.

2e. Payroll of foreign subsidiaries included in combined unitary group 2e.

2f. Payroll of unconsolidated subsidiaries included in combined

unitary group .................................................................................... 2f.

2g. Payroll of pass-through entities included in combined unitary group 2g.

Total Payroll Value add lines 2a through 2g ..............................................

Divide the total in column B by the total in column A. Multiply the result by 100. This is your payroll factor. .............2.

3. Sales (Gross Receipts) Factor:

3a. Gross sales, less returns and allowances ....................................... 3a.

3b. Sales delivered or shipped to Montana purchasers:

(1) Shipped from outside Montana ............................................................................... 3b.(1)

(2) Shipped from within Montana ................................................................................. 3b.(2)

3c. Sales shipped from Montana to:

(1) United States government .......................................................................................3c.(1)

(2) Purchasers in a state where the taxpayer is not taxable .........................................3c.(2)

3d. Sales other than sales of tangible personal property (i.e. service income) .......................3d.

3e. Net gains reported on federal Schedule D and federal Form 4797 3e.

3f. Other gross receipts (rents, royalties, interest, etc.)......................... 3f.

3g. Sales (receipts) of foreign subsidiaries included in combined

unitary group ................................................................................... 3g.

3h. Sales (receipts) of unconsolidated subsidiaries included in

combined unitary group ................................................................... 3h.

3i. Sales (receipts) of pass-through entities included in combined

unitary group .................................................................................... 3i.

3j. Less: All intercompany transactions ................................................. 3j.

Total Sales Value add lines 3a through 3j ..................................................

Divide the total in column B by the total in column A. Multiply the 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), you should include this factor as

part of the calculation (see instructions). Enter the results here and also insert on Form PR-1, page 1, line 19.

This is your apportionment factor. .............................................................................................................................5.

*13DY0301*