Virginia Schedule 502a - Multistate Pass-Through Entity - Allocation And Apportionment Of Income - 2012

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*VA502A112888*

MuLTISTATE

2012

Virginia

PASS-THROuGH ENTITy

Schedule 502A

Allocation And Apportionment Of Income

Name

FEIN

Check Here if Filing a Unified Return ...............................................

Section A - Apportionable Method

1. Multi-Factor Formula with Double-Weighted Sales

3. Motor Carrier Mileage Factor .......................................................

Factor (see instructions) .................................................................

If an exception applies, check the applicable box below .

2. Manufacturer’s Modified Apportionment Method

Exception 1

Exception 2

Sales Factor (see instructions for requirements) ...........................

Enter Beginning Date of Election Year

_____/_____/_____

4. Financial Company Cost of Performance Factor .......................

(see instructions)

Wage and Employment Certification required each year:

Check to certify that the average weekly wages of your full-

5. Construction Company

time employees is greater than the lower of the state or local

Completed Contract Basis Sales Factor (see instructions) ......

average weekly wages for your industry, and that the average

annual number of your full-time employees is at least 90%

6. Railway Company Revenue Car Miles (see instructions) .........

of the base year employment. ..............................................

7. Retail Company Apportionment (see instructions) ....................

Section B - Apportionable Percentage

TOTAL

VIRGINIA

PERCENTAGE

1. Motor Carriers, Financial Companies, Construction

Companies and Railway Companies (see instructions) ................ ____________________ .00 ____________________ .00

_____________%

2. Multifactor Computation

a) Property Factor (see instructions) ................................................. ____________________ .00 ____________________ .00

_____________%

b) Payroll Factor (see instructions) .................................................... ____________________ .00 ____________________ .00

_____________%

c) Sales Factor (see instructions) ...................................................... ____________________ .00 ____________________ .00

_____________%

d) Standard Apportionment Sales Factor: Enter Sales Factor from line 2(c) times 2. Sales factor is double weighted

(see instructions) .....................................................................................................................................................................

e) Triple-Weighted Sales Factor Apportionment. Use this computation if you elected the Manufacturer’s Modified

Appointionment Method in Section A or if you are a retail company with a taxable year beginning on or after

July 1, 2012. Enter the Sales Factor from Line 2(c) times 3. Sales factor is triple-weighted. (see instructions) ...................

f) Sum of Percentages: If using a double-weighted sales factor, add Lines 2(a), 2(b) and 2(d). If using a triple-weighted

sales factor, add Lines 2(a), 2(b) and Line 2(e). .....................................................................................................................

g) Multifactor Percentage: Line 2(f) divided by the number 4 (double-weighted sales) or

5 (triple-weighted) reduced by the number of factors, if any, having no denominator .............................................................

Section C - Allocable and Apportionable Income

1. Total of Taxable Income Amounts from Form 502, Line 1 ...........................................................................................

.00

2. If commercial domicile is in Virginia, enter dividends received (Enter on Form 502, Line 4) ......................................

.00

3. If commercial domicile is not in Virginia:

a) Enter dividends received .........................................................................................................................................

.00

b) Enter nonapportionable investment function income .............................................................................................

.00

c) Add Lines 3a and 3b ...............................................................................................................................................

.00

d) Enter nonapportionable investment function loss ....................................................................................................

.00

e) Allocable income (Subtract Line 3d from Line 3c). Enter the amount on Form 502, Line 5 ...................................

.00

4. Apportionable income - if domiciled in Virginia, subtract Line 2 from Line 1

if not domiciled in Virginia, subtract Line 3e from Line 1 Enter on Line 6, Form 502 ...........

.00

Va. Dept. Of Taxation

2601014

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