Fillable Form 40 - Corporation Income Tax Return

Form 40 - Corporation Income Tax Return - 2013 Page 3

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North Dakota Office of State Tax Commissioner

2013 Form 40, page 3

Name as shown on return

Federal employer I.D.

Schedule FACT: Apportionment factor for corporations not

filing a consolidated state return

This schedule is to be used for corporations not filing a consolidated tax return, i.e., only corporations using

filing method a, b, c, or d on page 1, line 1 are to use this schedule.

Corporations filing a consolidated North Dakota tax return, i.e., those corporations using filing method b1 or

c1 on page 1, line 1, use Schedule CR, Part II -- do not use this schedule.

Property Factor:

Average value at original cost of real and

3. Factor

2. North Dakota

1. Total

tangible personal property used in the business.

(Exclude value of construction in progress)

(Use 6-digit

1 Inventories

decimal only)

2 Buildings and other fixed depreciable assets

(North Dakota divided

3 Depletable assets

by Total = Factor)

4 Land

5 Other assets (Attach detail)

(BL)

6 Rented property (Annual rental x 8)

(BH) 7

(BA)

7 Total Property (Add lines 1 through 6)

Payroll Factor:

8 Wages, salaries, commissions and other compensation of

employees which were included in the Federal Form 1120.

(If the amount reported in Column (2) does not agree

with the total compensation reported for North Dakota

unemployment insurance purposes, attach an

(BJ) 8

(BC)

explanation)

Sales Factor:

9 Gross receipts or sales, less returns and allowances

(BM) 10

10 Sales delivered or shipped to North Dakota destinations

11 Sales shipped from North Dakota to:

11a

(a) The United States Government

(b) Purchasers in a state or foreign country where the taxpayer

was not subject to a net income tax or a tax measured by

11b

net income or, if subject, did not actually pay such tax

(BK) 12

12 Total sales (Add lines 9 through 11)

(BE)

13 Sum of factors (Add lines 7, 8 and 12)

14 Divide line 13 by the number of factors having an amount greater than zero in column 1, on lines 7,

8 and 12 (Enter factor here and on Form 40, page 1, line 5)

Form 40 - Corporation Income Tax Return - 2013 Page 3

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