Schedule Co-419 - Vermont Apportionment Of Foreign Dividends

Vermont Department of Taxes

133 State Street

Montpelier, VT 05633-1401

*144191100*

Phone: (802) 828-5723

APPORTIONMENT OF FOREIGN DIVIDENDS

VT Schedule

CO-419

* 1 4 4 1 9 1 1 0 0 *

(for Unitary-Combined only)

For the taxable period beginning ________, 20____ and ending ________, 20____

Month

Month

Name of Principal Vermont Corporation (PVC)

PVC’s Federal ID Number

Name of Affiliate

Affiliate’s Federal ID Number

(A)

(B)

(C)

EVERYWHERE

VERMONT

VT as portion

Part 1

SALES

(Denominator)

(Numerator)

of EVERYWHERE

1. Enter amounts from Schedule BA-402, Lines 12a and 12b.

2. Enter the Sales Increment (Sum of Lines 10 of all

attached Schedules CO-420)

3. Adjusted Sales Increment (Line 1A plus Line 2A)

4. Modified Sales Factor (Line 1B divided by Line 3A). Express as a percent, 6 places to the right of the decimal point. . . . . . . 4.

•

5. Modified Sales Factor Double-Weighted (Line 4C times 2). Express as a percent, 6 places to the right of the decimal point. 5.

•

(A)

(B)

(C)

Part 2

SALARIES AND WAGES

EVERYWHERE

VERMONT

VT as portion

(Denominator)

(Numerator)

of EVERYWHERE

6. Enter amounts from Schedule BA-402, Lines 13a and 13b.

7. Enter the Salaries and Wages Increment (Sum of Lines 12

of all attached Schedules CO-420)

8. Adjusted Salary and Wages Increment

(Line 6A plus Line 7A)

9. Modified Salaries and Wages Factor (Line 6B divided by Line 8A).

•

Express as a percent, 6 places to the right of the decimal point. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9.

(A)

(B)

(C)

Part 3

PROPERTY

EVERYWHERE

VERMONT

VT as portion

(Denominator)

(Numerator)

of EVERYWHERE

10. Enter amounts from Schedule BA-402, Lines 20a and 20b.

11. Enter the Property Increment (Sum of Lines 20 of all

attached Schedules CO-420)

12. Adjusted Property Increment (Line 10A plus Line 11A)

•

13. Modified Property Factor (Line 10B divided by Line 12A). Express as a percent, 6 places to the right of the decimal point. 13.

•

14. Total Modified Factors (Add Lines 5C, 9C, and 13C) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14.

15. Modified Apportionment Percentage (Divide Line 14 by 4. Express as a decimal to 6 places). If there are only one or two

•

factors, see instructions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15.

16. FOREIGN DIVIDENDS as defined in Reg. 5862(d). This amount must agree with Schedule BA-402, Line 1c. . . . . . . . . . 16.

17. VERMONT FOREIGN DIVIDENDS TAXABLE INCOME (Multiply Line 16 by Line 15)

Enter this amount on Schedule BA-402, Line 1d and Form CO-411, Line 10 or Schedule CO-421, Line 5 . . . . . . . . . . . . . . 17.

Schedule CO-419

Rev. 10/14