Schedule F - Income Apportionment - 2014

FEDERAL IDENTIFICATION NUMBER

CORPORATION NAME

Schedule F Income Apportionment

2014

Fill in applicable oval(s):

Section 38 manufacturer

Mutual fund service corporation reporting sales of mutual funds only

Mututal fund service corporation reporting sales of non-mutual funds

Other

Enclosing additional copies of Schedule F for additional members of a combined group

BUSINESS LOCATIONS OUTSIDE OF MASSACHUSETTS

SPECIFY WHETHER FACTORY, SALES OFFICE,

ACCEPTS

REGISTERED TO DO

FILES RETURNS

CITY AND STATE

WAREHOUSE, CONSTRUCTION SITE, ETC.

ORDERS

BUSINESS IN STATE

IN STATE

APPORTIONMENT FACTORS

1

Tangible property:

a. Property owned (averaged) . . . . . . . . . . . . 3 Massachusetts

3 Worldwide

b. Property rented (capitalized) . . . . . . . . . . . 3 Massachusetts

3 Worldwide

c. Total property owned and rented. . . . . . . . . . Massachusetts

Worldwide

d. Tangible property apportionment percentage. Divide (from line 1c) Massachusetts total by worldwide total. . . 1d

2

Payroll:

a. Total payroll . . . . . . . . . . . . . . . . . . . . . . . . 3 Massachusetts

3 Worldwide

b. Payroll apportionment percentage. Divide (from line 2a) Mass. total payroll by worldwide total payroll. . . . . . 2b

3

Sales:

a. Tangibles (Massachusetts destination) . . . 3 Massachusetts

b. Tangibles (Massachusetts throwback). . . . 3 Massachusetts

3 Worldwide

c. Services (including mutual fund sales) . . . 3 Massachusetts

3 Worldwide

d. Rents and royalties . . . . . . . . . . . . . . . . . . 3 Massachusetts

3 Worldwide

e. Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Massachusetts

3 Worldwide

f. Total sales . . . . . . . . . . . . . . . . . . . . . . . . . . . Massachusetts

Worldwide

g. Sales apportionment percentage. Mutual fund corporations reporting mutual fund sales, divide (from line 3c)

Massachusetts mutual fund sales by total mutual fund sales. All other corporations, including mutual fund

service corporations reporting non-mutual fund sales, divide (from line 3f) Massachusetts total sales by

worldwide total sales . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3g

4

Apportionment percentage. All corporations must complete this line. Section 38 manufacturers or mutual fund

service corporations reporting mutual fund sales, enter the amount from line 3g. All other corporations, including

mutual fund service corporations reporting non-mutual fund sales, enter the total of (line 3g × 2) plus line 1d

plus line 2b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4

5

Massachusetts apportionment percentage. If the taxpayer is a Section 38 manufacturer, enter the amount from line

4 here and in Schedules E, line 20. Mutual fund service corporations for mutual fund sales, enter the amount from

line 4 here and in line 20 of the Schedules E for mutual fund sales only. All other corporations including mutual

fund service corporations reporting non-mutual fund sales, divide line 4 by 4, enter result here and in Schedules

E, line 20 (for mutual fund service corporations, the Schedules E for non-mutual fund sales). See instructions . . . 5