Form 60 - S Corporation Income Tax Return - 2013 Page 2
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5North Dakota Office of State Tax Commissioner
2013 Form 60, page 2
Enter name of corporation
FEIN
Schedule FACT
Calculation of North Dakota apportionment factor
IMPORTANT: All corporations must complete the applicable portions of this schedule.
See Schedule FACT instructions beginning on page 5 of the 2013 Form 60 Booklet.
Column 1
Column 2
Column 3
Property factor
Total
North Dakota
Factor
Average value at original cost of real and tangible
(Col. 2 ÷ Col. 1)
personal property used in the business.
Result must be
carried to six
1
1 Inventories
decimal places
2
2 Buildings and other fixed depreciable assets
3
3 Depletable assets
4
4 Land
5
5 Other assets (Attach schedule)
6
6 Rented property (Annual rental multiplied by 8)
7
7 Total property (Add lines 1 through 6)
Payroll factor
8 Wages, salaries, commissions and other compensation
of employees reported on Federal Form 1120S (If the
amount in Column 2 does not agree with the
compensation reported for North Dakota unemployment
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insurance purposes, attach an explanation)
Sales factor
9 Gross receipts or sales, less returns and allowances
9
10
10 Sales delivered or shipped to North Dakota destinations
11a
11 a Sales shipped from North Dakota to the U.S. Government
b Sales shipped from North Dakota to purchasers in a state or foreign
11b
country where the corporation does not have a filing requirement
12
12 Total sales. Add lines 9 through 11b
13
13 Sum of factors. Add lines 7, 8, and 12 in Column 3
14 Apportionment factor Divide line 13 by 3.0; however, if line 7, 8, or 12 of Column 1 is zero,
divide line 13 by the number of factors (on lines 7, 8, and 12) showing an amount greater than
zero in Column 1
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Schedule BG
Tax on excess passive income and built-in gains
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1 Excess net passive income subject to federal tax on Federal Form 1120S
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2 Built-in gains subject to federal tax on Federal Form 1120S, Schedule D
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3 Add lines 1 and 2
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4 Apportionment factor from Schedule FACT, line 14
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5 North Dakota apportioned income. Multiply line 3 by line 4
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6 North Dakota NOL deduction from worksheet in instructions (Attach worksheet)
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7 North Dakota taxable income. Subtract line 6 from line 5
8 Tax from 2013 Corporation Tax Rate Schedule on page 5 of instructions. Enter on Form 60,
page 1, line 1
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