Form N-20 - Schedule O - Allocation And Apportionment Of Income Page 2

Download a blank fillable Form N-20 - Schedule O - Allocation And Apportionment Of Income in PDF format just by clicking the "DOWNLOAD PDF" button.

Open the file in any PDF-viewing software. Adobe Reader or any alternative for Windows or MacOS are required to access and complete fillable content.

Complete Form N-20 - Schedule O - Allocation And Apportionment Of Income with your personal data - all interactive fields are highlighted in places where you should type, access drop-down lists or select multiple-choice options.

Some fillable PDF-files have the option of saving the completed form that contains your own data for later use or sending it out straight away.

SCHEDULE O — FORM N-30 (REV. 2008)

Page 2

Name

FEIN

CDF082

Classification of Unitary Business Income Subject to Tax

25.

Enter the portion of the amount on line 24 that is ordinary income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

26.

Enter the portion of the amount on line 24 that is net capital gain. Also, enter on Form N-30, Schedule J, line 13 .

27.

Total (lines 25 and 26). This total must be equal to the amount on line 24. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Income Wholly Attributable to Hawaii Subject to Tax

28.

Gain (or loss) from sale of real estate and other tangible assets not connected

with the unitary business . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

29.

Royalties from property not used in the unitary business . . . . . . . . . . . . . . . . . . . . .

30.

Net profit (or loss) from business other than unitary (including rental property) within Hawaii . . . . . .

31.

Net gain from sale of assets not connected with unitary business, located in or

having tax situs in Hawaii:

(a) Net short-term capital gain — from Form N-30, Schedule D, line 17 . . . . . . . . . .

31(a)

(b) Net capital gain attributable to Hawaii, from Form N-30, Schedule D, line 18, if any.

(This amount, if any, also should be entered on Form N-30, Schedule J, line 13)

31(b)

from Schedule D-1, line 19. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

31(c)

32.

Income from intangible personal property. Include entire income (or loss) of intangibles which,

because of domicile of the corporation or business situs of intangibles, are located in Hawaii.

Add back Hawaii allocated, non-business or nonunitary income and dividends.

(a) Dividends included on line 12 (Attach schedule) . . . . . . . . . . . . . . . . . . . . . . . . .

32(a)

(b) Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

32(b)

32(c)

33.

Total income wholly attributable to Hawaii (lines 28 to 32c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

34.

Total of lines 27 and 33 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

35.

Hawaii contribution deduction (total contributions included in line 1 multiplied

by Hawaii allocation %, subject to 10% limitation. See Instructions.) . . . . . . . . . . .

36.

Net operating loss deduction (Attach schedule) . . . . . . . . . . . . . . . . . . . . . . . . . . . .

37.

Total of lines 35 and 36 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

38.

Taxable income (or loss) for Hawaii tax purposes (line 34 minus line 37). Enter here and on Form N-30,

Schedule J (page 2, line 12) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .