Virginia Schedule 500a - Multistate Corporation Allocation And Apportionment Of Income

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Multistate Corporation
2012
Virginia
*VAcpsA112000*
Schedule 500A
Allocation And Apportionment Of Income
Name
Federal Employer ID Number
Check Here if Filing a Combined Return ..........................................
Section A - Apportionable Method
3. Motor Carrier Mileage Factor (see instructions) ...........................
1. Multi-Factor Formula with Double-Weighted
If an exception applies, check the applicable box below.
Sales Factor (see instructions) .......................................................
2. Manufacturer’s Modified Apportionment Method
Exception 1
Exception 2
Sales Factor (see instructions for requirements) ...........................
4. Financial Corporation Cost of Performance Factor ...................
a.
Enter Beginning Date of Election Year
_____/_____/_____
(see instructions)
b.
Wage and Employment Certification Required each year:
5. Construction Corporation
Check to certify that the average weekly wage of the full-
Completed Contract Basis Sales Factor (see instructions) .........
time employees is greater than the lower of the state or local
average weekly wages for its industry, and that the average
annual number of full-time employees of a manufacturing
6. Railway Company Revenue Car Miles (see instructions) ............
company is at least 90 percent of the base year
employment. .........................................................................
7. Retail Company Apportionment (see instructions) ......................
Section B - Apportionable Percentage
TOTAL
VIRGINIA
PERCENTAGE
1. Motor Carriers, Financial Corporations, Construction
Corporations and Railway Companies (see instructions) .............. ____________________ 00 ____________________ .00
_____________%
2. Multifactor Computations
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
Apportionment 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 .............................................................
%
3. Income Subject to Virginia Tax
a) Virginia Taxable Income from Form 500, Line 7 ......................................................................................................
.00
b) Total Dividends (total amount of allocable income) ................................................................................................
.00
c) N onapportionable Investment Function Income from Form 500, Line 8(c) ............................................................
.00
d) Add Lines 3(b) and 3(c) ...........................................................................................................................................
.00
e) Nonapportionable Investment Function Loss from Form 500, Line 8(d) .................................................................
.00
f) Total Nonapportionable Income. Line 3(d) minus Line 3(e) .....................................................................................
.00
g) Income Subject to Apportionment. Line 3(a) minus Line 3(f) ..................................................................................
.00
h) Income Apportioned to Virginia. (Multiply the percent from Line 1 or Line 2(g) by Line 3(g)) ................................
.00
i) Dividends Allocated to Virginia: Portion of Dividends Reported on Line 3(b) (see instructions) .............................
.00
j) Income Subject to Virginia Tax. Add Lines 3(h) and 3(i) [Enter on Form 500, Line 8(a)].........................................
.00
Va. Dept. Of Taxation 2601006 8/ 12

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