Schedule F - Income Apportionment - 2013
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1FEDERAL IDENTIFICATION NUMBER
CORPORATION NAME
Schedule
Income Apportionment
2013
Fill in applicable oval(s):
Section 38 manufacturer
Mutual fund service corporation reporting sales of mutual funds only
Mututal fund service corporation reporting sales of non-mutual funds
Other
Enclosing additional copies of Schedule F for additional members of a combined group
BUSINESS LOC TIONS OUTSIDE OF M SS CHUSETTS
SPECIFY WHETHER FACTORY, SALES OFFICE,
ACCEPTS
REGISTERED TO DO
FILES RETURNS
CITY AND STATE
WAREHOUSE, CONSTRUCTION SITE, ETC.
ORDERS
BUSINESS IN STATE
IN STATE
PPORTIONMENT F CTORS
1
Tangible property:
a. Property owned (averaged) . . . . . . . . . . . .
Massachusetts
Worldwide
b. Property rented (capitalized) . . . . . . . . . . .
Massachusetts
Worldwide
c. Total property owned and rented. . . . . . . . . . Massachusetts
Worldwide
d. Tangible property apportionment percentage. Divide (from line 1c) Massachusetts total by worldwide total. . . 1d
2
Payroll:
a. Total payroll . . . . . . . . . . . . . . . . . . . . . . . .
Massachusetts
Worldwide
b. Payroll apportionment percentage. Divide (from line 2a) Mass. total payroll by worldwide total payroll . . . . . . 2b
3
Sales:
a. Tangibles (Massachusetts destination) . . .
Massachusetts
b. Tangibles (Massachusetts throwback). . . .
Massachusetts
Worldwide
c. Services (including mutual fund sales) . . .
Massachusetts
Worldwide
d. Rents and royalties . . . . . . . . . . . . . . . . . .
Massachusetts
Worldwide
e. Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Massachusetts
Worldwide
f. Total sales . . . . . . . . . . . . . . . . . . . . . . . . . . . Massachusetts
Worldwide
g. Sales apportionment percentage. Mutual fund corporations reporting mutual fund sales, divide (from line 3c)
Massachusetts mutual fund sales by total mutual fund sales. All other corporations, including mutual fund
service corporations reporting non-mutual fund sales, divide (from line 3f) Massachusetts total sales by
worldwide total sales . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3g
4
Apportionment percentage. All corporations must complete this line. Section 38 manufacturers or mutual fund
service corporations reporting mutual fund sales, enter the amount from line 3g. All other corporations, including
mutual fund service corporations reporting non-mutual fund sales, enter the total of (line 3g × 2) plus line 1d
plus line 2b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
5
Massachusetts apportionment percentage. If the taxpayer is a Section 38 manufacturer, enter the amount from line
4 here and in Schedules E, line 20. Mutual fund service corporations for mutual fund sales, enter the amount from
line 4 here and in line 20 of the Schedules E for mutual fund sales only. All other corporations including mutual
fund service corporations reporting non-mutual fund sales, divide line 4 by 4, enter result here and in Schedules
E, line 20 (for mutual fund service corporations, the Schedules E for non-mutual fund sales). See instructions . . . 5
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