Form Rct-106 - Insert Sheet Page 2
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2RCT-106 (06-15)(FI)
Page 2
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152 5
FILL IN FORM USING ALL CAPS. DO NOT USE DASHES (-) OR SLASHES (/) IN ANY FIELD. ENTER DATES AS MMDDYYYY. USE WHOLE DOLLARS ONLY.
TaBLeS SUPPOrTING DeTerMINaTION OF aPPOrTIONMeNT
o
o
o
PerCeNTaGe (Use whole dollars only.)
Apportionment for:
Capital Stock/Foreign Franchise and Corporate Net Income Taxes
Capital Stock/Foreign Franchise Tax Only
Corporate Net Income Tax Only
Tax Year
BeGINNING
Tax Year
COrPOraTION NaMe
reVeNUe ID
eNDING
Inside PA
Inside and Outside PA
TaBLe 1 - PrOPerTY FaCTOr*
description
Beginning of Period
End of Period
Beginning of Period
End of Period
Tangible Property Owned (original cost value)
Inventory . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Buildings and depreciable Assets . . . . . . . . . . . . . . . . . . . . . .
Land . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Other Real and Tangible Personal Property . . . . . . . . . . . . . . .
Partner’s Share of Property Owned by Partnerships . . . . . . . . .
Less Construction in Progress (if included above) . . . . . . . . . . (
) (
) (
) (
)
Totals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Total Beginning and End of Period . . . . . . . . . . . . . . . . . . . . . . . .
Average Value (1/2 of Above) . . . . . . . . . . . . . . . . . . . . . . . . . . .
Add: Corporate Tangible and/or Real Property Rented** . . . . . . .
Partnership Tangible and/or Real Property Rented** . . . . . .
Total Average Value . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (A)
(B)
**Eight times net annual rental rate (Attach schedule.)
Carry (A), (B) and (C) over to RCT-101,
●
(C) Property Factor (divide A by B; calculate to six decimal places.)
Schedule A-1, as applicable, Lines 1A, 1B and 1C.
(d) Property Factor Calculation (Multiply C by the applicable
Carry (A), (B) and (d) over to RCT-101,
●
property weight factor.)
Schedule C-1, Lines 1A, 1B and 1d.
TaBLe 2 - PaYrOLL FaCTOr*
description
Inside PA
Inside and Outside PA
Wages, Salaries, Commissions and Other Compensation
to Employees in:
Cost of Goods Sold . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Compensation of Officers . . . . . . . . . . . . . . . . . . . . . . . . . . .
Salesmen’s Salaries and Commissions . . . . . . . . . . . . . . . . . .
Other Payroll . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Partner’s Share of Payroll from Partnerships . . . . . . . . . . . . . . . . .
Total Payroll . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (A)
(B)
Carry (A), (B) and (C) over to RCT-101,
●
(C) Payroll Factor (divide A by B; calculate to six decimal places.)
Schedule A-1, as applicable, Lines 2A, 2B and 2C.
(d) Payroll Factor Calculation (Multiply C by the applicable
Carry (A), (B) and (d) over to RCT-101,
●
payroll weight factor.)
Schedule C-1, Lines 2A, 2B and 2d.
TaBLe 3 - SaLeS FaCTOr*
description
Inside PA
Inside and Outside PA
Sales (net of returns and allowances) . . . . . . . . . . . . . . . . . . . . .
Interest, Rents, Royalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Gross Receipts from the Sale of Other Business Assets
(except securities, unless you are a securities dealer) . . . . . . . . . .
Other Sales (receipts only) . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Partner’s Share of Sales from Partnerships . . . . . . . . . . . . . . . . . .
Total Sales . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (A)
(B)
,
Carry (A), (B) and (C) over to RCT-101
●
(C) Sales Factor (divide A by B; calculate to six decimal places.)
Schedule A-1, as applicable, Lines 3A, 3B and 3C.
(d) Sales Factor Calculation (Multiply C by the applicable
Carry (A), (B) and (d) over to RCT-101,
●
sales weight factor.)
Schedule C-1, Lines 3A, 3B and 3d.
Special apportionment to be completed only by railroad, truck, bus and airline companies; pipeline or natural gas companies; and water transportation
companies. Refer to instructions.
=
(A) NUMERATOR
(A)
●
(C)
(B) dENOMINATOR
(B)
.
Carry (A), (B) and (C) to RCT-101, Schedules C-1 and/or A-1, as applicable, Lines 4A, 4B and 5
*Use applicable figures from the chart on Page 24 of the CT-1 Pa Corporation
Tax Instructions, reV-1200, found at
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