Form 40 - Corporation Income Tax Return - 2013 Page 7
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8North Dakota Office of State Tax Commissioner
2013 Form 40, page 7
Name as shown on return
Federal employer I.D.
Schedule CR, Part II: Computation of factor for corporations filing a North Dakota
(Use 6-digit
consolidated return using the combined report method
decimal only)
Property Factor:
North Dakota Average Property
Average value at original cost of real and
Corporation A
Corporation B
Corporation C
tangible personal property used in the
Everywhere
business. (Exclude value of construction in
Average Property of
_______________
_______________
_______________
All Corporations
progress)
(name)
(name)
(name)
Being Combined
Average Property:
_______________
_______________
_______________
FEIN
FEIN
FEIN
1
1 Inventories
2
2 Buildings and other depreciable assets
3
3 Depletable assets
4
4 Land
5
5 Other assets (Attach detail)
6
6 Rented property (Annual rental x 8)
(BL)
7 Total average property
(BH) 7
(Add lines 1 through 6)
(BA)
7a Property factor (Divide ND total average property by total
7a
everywhere average property)
7b
7b Total property factor (Add amounts on line 7a, columns A, B & C)
Payroll Factor:
Wages, salaries, commissions and other
Everywhere Payroll
North Dakota Payroll
compensation of employees which were included
All Corporations
in the Federal Form 1120.
Being Combined
Corporation B
Corporation C
Corporation A
(BJ) 8
(BC)
8 Payroll
8a
8a Payroll factor (Divide total ND payroll by total everywhere payroll)
8b
8b Total payroll factor (Add amounts on line 8a, columns A, B & C)
Sales Factor:
Everywhere Sales
Gross receipts or sales, less returns and
All Corporations
allowance.
North Dakota Sales
Being Combined
Corporation B
Corporation C
Corporation A
9
9 Everywhere sales
(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
12 Total Sales (Add lines 9 through 11b)
(BK) 12
(BE)
13a Sales Factor (Divide total ND sales by total everywhere sales)
13a
13b
13b Sales Factor (Add amounts on line 13a, columns A, B & C)
14
14 Sum of the factors (Add lines 7a, 8a and 13a)
15 Apportionment Factor (Divide line 14 by the number of factors
having an amount greater than zero in the everywhere column
on lines 7, 8 and 12) (Enter factor here and on Schedule CR,
Part I, line 5.)
15
15a Total factor (Add amounts on lines 7b, 8b and 13b. Divide the sum by three, and enter the
15a
total amount here and on Form 40, page 1, line 5)
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