Form 63 Fi - Financial Institution Excise Return Page 4
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4Schedule E. Income
pportionment
pportionment Factors
Massachusetts
Worldwide
Percentage
1 Receipts
a. Receipts from lease, sublease or rental of real property . . . . . . . . . . . . . . 1a 3
b. Receipts from lease, sublease or rental of tangible property (other than
transportation property). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1b 3
c. Receipts from lease, sublease or rental of transportation property. . . . . . 1c 3
d. Interest (including fees and penalties) received on loans secured by
real property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1d 3
e. Interest (including fees and penalties) received on loans not secured
by real property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1e 3
f. Net gain on sale of loans secured by real property . . . . . . . . . . . . . . . . . . 1f 3
g. Net gain on sale of loans not secured by real property . . . . . . . . . . . . . . . 1g 3
h. Interest (including fees & penalties) on credit card receivables . . . . . . . . 1h 3
i. Net gains on sales of credit card receivables (but not less than “0”) . . . . . 1i 3
3
J. Credit card issuer’s reimbursement fees . . . . . . . . . . . . . . . . . . . . . . . . . . . 1j 3
3
k. Receipts from merchant discount . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1k 3
3
l. Loan servicing fees from loans secured by real property . . . . . . . . . . . . . . 1l 3
m. Loan servicing fees from loans not secured by real property. . . . . . . . . . 1m 3
n. Receipts from performance of other services . . . . . . . . . . . . . . . . . . . . . . 1n 3
o. Interest, dividends and net gains (but not less than “0”) from investment
and/or trading assets and activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1o 3
Method used for this item: 3
average value method
gross income method
p. Any other “receipts” included in factor but not listed above. . . . . . . . . . . . 1p 3
Describe
q. Totals. Add lines 1a through 1p for each column . . . . . . . . . . . . . . . . . . . 1q
r. Receipts apportionment percentage. Divide total of col. A by total of col. B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1r 3
3
2 Property
a. Average value of real property rented from another (capitalized at
eight times gross rents during taxable year) . . . . . . . . . . . . . . . . . . . . . . . 2a 3
b. Average value of tangible property (other than transportation property)
(capitalized at eight times gross rents during taxable year) . . . . . . . . . . . 2b 3
c. Average value of transportation property (capitalized at eight times
gross rents during taxable year) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2c 3
d. Has alternative valuation method been used for rented property? 3
Yes
No
Note: Prior written approval from the Commissioner is required for use of an alternative method.
e. Average value of real property owned (including capital leases) . . . . . . . 2e 3
f. Tangible property (other than transportation property) . . . . . . . . . . . . . . . . 2f 3
g. Transportation property. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2g 3
h. Average value of loans (see statute) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2h 3
i. Average value of credit card receivables (see statute) . . . . . . . . . . . . . . . . 2i 3
j. Number of times per year averaging used for determining value of all property owned . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2j 3
3
k. Totals. Add lines 2a through 2i for each column . . . . . . . . . . . . . . . . . . . . 2k
l. Property apportionment percentage. Divide total of col. A by total of col. B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2l 3
3
3 Payroll
a. Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3a 3
b. Payroll apportionment percentage. Divide total of col. A by total of col. B. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3b 3
3
4 Apportionment percentage. Add total of col. C, lines 1r, 2l and 3b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 3
5 Massachusetts apportionment percentage. Divide line 4 by 3. Enter here and in Schedule A, line 16 . . . . . . . . . . . . . . . . . . 5 3
An exact copy of all pages of U.S. Form 1120, 1120S, 1120-REIT or other federal return along with any supporting schedules and/or forms substantiating
the Massachusetts excise must be enclosed with this return. If filing U.S. Form 1120S, complete and enclose a pro forma U.S. Form 1120. Any changes
or amendments to any U.S. amount must be explained in detail. Any return filed without the copy of such U.S. information enclosed is an incomplete return
and is subject to assessment penalties.
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