California Schedule R - Apportionment And Allocation Of Income - 2015 Page 5
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7Corporation name
California corporation number
Schedule R-5 Computation of Interest Offset. Complete only if there are entries on line 2 and/or line 3 of
Schedule R and if Schedule R-1 is required. See General Information J. (California domiciliary only)
1 Total interest expense deducted . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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2 Water’s-edge foreign investment interest offset from Side 1, line 1b . . . . . . . . . . . . . . . . .
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3 Balance. Subtract line 2 from line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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4 Total interest income (Form 100 or Form 100W, Side 1, line 4 and Schedule F, line 5a
and line 5b; or Form 100S, Side 1, line 3 and interest income included on Schedule F,
line 5 or Schedule K, line 4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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5 Nonbusiness interest income from Side 1, line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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6 Business interest income. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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7 Excess interest expense over business interest income. Subtract line 6 from line 3. If line 6 exceeds line 3,
enter -0- here and on Side 1, line 16, and do not complete the rest of this schedule. . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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8 Total dividend income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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9 Deducted dividends from Form 100, Side 2, lines 10 and 11; Form 100W, Side 2,
lines 10 and 11a/b; or Form 100S, Side 2, lines 9 and 10 . . . . . . . . . . . . . . . . . . . . . . . . . . .
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10 Net dividend income. Subtract line 9 from line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . .
11 Business dividend income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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12 Deducted dividends from Form 100, Side 2, lines 10 and 11; Form 100W, Side 2,
lines 10 and 11a/b; or Form 100S, Side 2, lines 9 and 10, attributable to business
dividend income. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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13 Net business dividend income. Subtract line 12 from line 11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . .
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14 Net nonbusiness dividend income. Subtract line 13 from line 10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . .
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15 Total nonbusiness interest and dividend income. Add line 5 and line 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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16 Enter the lesser of line 7 or line 15. Enter here and on Side 1, line 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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If interest and/or dividend income is reported on Side 1, line 19a or line 19b, enter the allocable portion of Schedule R-5, lin
e 16 on
Side 1, line 26.
See General Information J. If no interest or dividend income is reported on Side 1, line 19a or line 19b, do not deduct any i
nterest ex
pense on Side 1, line 26.
Schedule R-6 Contributions Adjustment. See General Information N.
1 Total contributions paid (current year and carryover amount) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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2 Net income (loss) after state adjustments from Side 1, line 1c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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3 Portion of dividends deductible under R&TC Sections 24410 and 24411 (from Side 2 of the Form 100, line 11;
Form 100W, lines 11a/b; or Form 100S, lines 9 and 10), and other adjustments. See General Information N. . . . . . . . .
. . .
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4 Contributions deducted on Form 100, Form 100W, or Form 100S. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . .
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5 Total. Add line 2 through line 4. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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6 Multiply line 5 by 10% (.10). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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7 Net income (loss) for state purposes before contributions adjustment from Side 2, line 33 . . . . . . . . . . . . . . . . . . . . . .
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8 Business dividends deductible on line 3 multiplied by the average apportionment percentage from Schedule R-1, Part A
,
line 2 or Part B, line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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9 Amount of line 3 attributable to nonbusiness dividends reported on Side 1, line 19a . . . . . . . . . . . . . . . . . . . . . . . . . . .
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10 Contributions deducted (from line 4 above) multiplied by the average apportionment percentage from Schedule R-1, P
art A,
line 2 or Part B, line 5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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11 Total. Add line 7 through line 10. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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12 Multiply line 11 by 10% (.10). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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Contributions Adjustment
13 Enter the amount shown on line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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14 Amount of contributions allowable:
a If line 1 equals or exceeds line 6, enter the lesser of line 1 or line 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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b If line 1 is less than line 6, divide line 11 by line 5. Then multiply line 1 by the result and enter here . . . . . . . . . . . . . .
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4b
15 Contributions adjustment. Subtract line 14a or line 14b from line 13. Enter here and on Side 2, line 34.
If the result is a negative amount, enter in brackets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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Schedule R 2015 Side 5
8015153
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