Combined Reporting Instructions (Page 5 of 5) in pdf

Combined Reporting Instructions Page 5

Line 26. Enter the apportionment percentage to be applied to the income reported on lines

23, 24 and 25. The apportionment percentage to be applied to this income must be

determined based upon the member’s property, payroll and sales/receipts that relate to such

income. The property, payroll and sales/receipts that are used to apportion the member’s non-

unitary business income must also be excluded from both the numerator and the denominator

of the apportionment calculation used to apportion combined group’s unitary business

income (i.e., on Schedules U-E and U-MSI). If the member’s non-unitary business income is

not taxable in any other state, enter 1.00 on this line.

Line 27. Multiply line 25 by line 26. Round to the nearest whole dollar amount.

Line 28. Multiply line 23 by line 26. Round to the nearest whole dollar amount.

Line 29. Multiply line 24 by line 26. Round to the nearest whole dollar amount.

Combined Reporting Instructions Page 5