Schedule R - Apportionment And Allocation Of Income - 2013

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TAXABLE YEAR
CALIFORNIA SCHEDULE
2013
Apportionment and Allocation of Income
R
Attach this schedule behind the California tax return and prior to the supporting schedules.
For calendar year 2013 or fiscal year beginning month (mm/dd/yyyy) ________________, and ending (mm/dd/yyyy)________________ .
Corporation name
California corporation number
Water’s-Edge Filers Only: If controlled foreign corporations are included in the combined report, attach form FTB 2416.
Complete Schedule R (Side 1 and Side 2) and all applicable Schedules (R-1 through R-7). See General Information for Schedule R.
1 a Net income (loss) after state adjustments from Form 100 or Form 100W, Side 1, line 18; Form 100S, Side 1,
line 15; Form 100X, line 4. Form 565 and Form 568 filers: Include the total of line 1 through line 11c from
Schedule K (565 or 568) less the total of line 12 through line 13e from Schedule K (565 or 568) . . . . . . . . . . .
1a
00
b Water’s-edge foreign investment interest offset from form FTB 2424, line 17. . . . . . . . . . . . . . . . . . . . . . . . . . .
1b
00
c Total. Combine line 1a and line 1b. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1c
00
Nonbusiness Income (Loss) from All Sources. See General Information A for definitions and examples.
2 Dividends included on line 1a and not deducted on Form 100, Side 1, line 11;
Form 100W, Side 1, lines 11a/b; or Form 100S, Side 1, lines 9 and 10 . . . . . . . .
2
00
3 Interest. Attach schedule . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
00
4 Net income (loss) from the rental of property from Schedule R-3,
line 3, column (c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4
00
5 Royalties. Attach schedule . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5
00
6 Gain (loss) from the sale of assets from Schedule R-4, line 2, column (e). . . . . .
6
00
7 Gain (loss) from sale of a nonbusiness interest in a partnership or LLC .
Attach schedule . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7
00
8 Miscellaneous nonbusiness income (loss). Attach schedule . . . . . . . . . . . . . . . .
8
00
9 Total nonbusiness income (loss). Combine line 2 through line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9
00
Business Income (Loss) before Apportionment (subject to a separate apportionment formula)
10 Nonunitary partnership or LLC business income (loss) . . . . . . . . . . . . . . . . . . . .
10
00
11 Income (loss) from a separate trade or business.
Attach supplemental Schedule R . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
11
00
12 Business income (loss) deferred from prior years. See General Information L . .
12
00
13 Capital gain (loss) netting subject to separate apportionment.
See General Information M. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
13
00
14 Total separately apportionable business income (loss). Combine line 10 through line 13 . . . . . . . . . . . . . . . . . . .
14
00
15 Total business income (loss) subject to apportionment for this trade or business, subtract the sum of line 9
and line 14 from line 1c. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
15
00
16 Interest offset from Schedule R-5, line 7 or line 16 (California domiciliaries only). . . . . . . . . . . . . . . . . . . . . . . . .
16
00
17 Business income (loss) for this trade or business subject to apportionment. Combine line 15 and line 16 . . . . . .
17
00
__ __ __ . __ __ __ __ %
18 a Apportionment percentage from Schedule R-1, Part A, line 2 or Part B, line 5 . . . . . . . . . . . . . . . . . . . . . . . . . .
18a
b Business income (loss) apportioned to California. Multiply line 17 by line 18a. . . . . . . . . . . . . . . . . . . . . . . . . .
18b
00
Nonbusiness Income (Loss) Allocable to California. If no income (loss) is allocable to California, do not complete
line 19 through line 26, enter -0- on line 27 and go to Side 2, line 28.
19 Dividends and interest income (if taxpayer’s commercial domicile is in California):
a Dividends included in line 2 above . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
19a
00
b Interest included in line 3 above . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
19b
00
20 Net income (loss) from the rental of property within California from Schedule R-3, line 3, column (b) . . . . . . . . .
20
00
21 Royalties. Attach schedule . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
21
00
22 Gain (loss) from the sale of assets within California from Schedule R-4, line 2, total of column (b) and
column (d). Combined reporting groups, see General Information M . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
22
00
23 Gain (loss) from sale of a nonbusiness interest in a partnership or LLC. Attach schedule . . . . . . . . . . . . . . . . . . .
23
00
24 Miscellaneous nonbusiness income (loss). Attach schedule . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
24
00
25 Total nonbusiness income (loss) allocable to California. Combine line 19a through line 24. . . . . . . . . . . . . . . . . .
25
00
26 Interest offset from line 16 allocated to income included on line 19a and line 19b (California domiciliary only).
See General Information J . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
26
00
27 Net nonbusiness income (loss) allocable to California. Subtract line 26 from line 25 . . . . . . . . . . . . . . . . . . . . . .
27
00
Schedule R 2013 Side 1
8011133

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