Schedule R - California Apportionment And Allocation Of Income - 2014 Page 4
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7Schedule R-2 Sales and General Questionnaire. Attach additional sheets if necessary.
1
Describe briefly the nature and location(s) of the California business activities.
2
State the exact title and principal business activity of all joint ventures, partnerships, or LLCs in which the corporation has an interest.
3
Does the California sales figure on Schedule R-1 (or a comparable schedule in a combined report) include all sales shipped from California where the
purchaser is the U.S. Government?
Yes
No If “No,” explain.
4
Does the California sales figure on Schedule R-1 (or a comparable schedule in a combined report) include all sales shipped from California to states in which
the taxpayer is not subject to tax? See General Information G.
Yes
No If “No,” explain.
5
Are the nonbusiness items reported on Schedule R, Side 1, line 2 through line 8, and the apportionment factor items reported on Schedule R-1 treated
consistently on all state tax returns filed by the taxpayer?
Yes
No If “No,” explain.
6
Has this corporation or any member of its combined unitary group changed the way income is apportioned or allocated to California from prior year tax
returns? See General Information I.
Yes
No If “Yes,” explain.
7
Does the California sales figure on Schedule R-1 (or comparable schedule in a combined report) include all sales shipped to California destinations?
Yes
No If “No,” indicate the name of the selling member and the nature of the sales activity believed to be immune.
8
Does the California sales figure on Schedule R-1 (or comparable schedule in a combined report) include all sales delivered to customers outside
California which have an ultimate destination in California?
Yes
No If “No,” explain.
Schedule R-3 Net Income (Loss) from the Rental of Nonbusiness Property
(a)
(b)
(c)
Total outside
Total within
Total outside and within
California
California
California (a) + (b)
1
Income from rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
Rental deductions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
Net income (loss) from rents. Subtract line 2 from line 1. Enter the
result here and enter column (c) on Side 1, line 4; enter column (b)
on Side 1, line 20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Schedule R-4 Gain (Loss) from the Sale of Nonbusiness Assets
California sales of nonbusiness assets include transactions involving: (1) real property located in California; (2) tangible personal property, if it had a situs in
California at the time of sale, or if the corporation is commercially domiciled in California and not taxable in the state where the property had a situs at the time of
sale; and (3) intangible personal property if the corporation’s commercial domicile is in California or the income is otherwise allocable to California.
Description of property sold
Real estate and other tangible assets
Intangible assets
Total
(a)
(b)
(c)
(d)
(e)
Gain (loss) from outside
Gain (loss) from
Gain (loss) from
Gain (loss) from
Gain (loss)
California
within California
outside California
within California
(a)+(b)+(c)+(d)
1
2
Total gain (loss) . . . . . . . . . . . . . . . . . .
Enter total gain (loss) line 2, column (e) on Side 1, line 6 and enter total of line 2, columns (b) and (d) on Side 1, line 22.
Side 4 Schedule R 2014
8014143
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