Form Rct-106 - Insert Sheet Page 2
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1
2RCT-106 (07-12) (FI)
1060012205
Page 2
TABLES SUPPORTING DETERMINATION OF APPORTIONMENT
TAX PERIODS BEGINNING ON OR AFTER JAN. 1, 2010
PERCENTAGE (USE WHOLE DOLLARS ONLY)
Apportionment for:
o
o
o
Capital Stock/Foreign Franchise and Corporate Net Income Taxes
Capital Stock/Foreign Franchise Tax Only
Corporate Net Income Tax Only
TAX YEAR
BEGINNING
TAX YEAR
CORPORATION NAME
REVENUE ID
ENDING
TABLE 1 - PROPERTY FACTOR
Description
Inside PA
Inside and Outside PA
Beginning of Period
End of Period
Beginning of Period
End of Period
Tangible Property Owned (original cost value)
Inventory . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Buildings and Depreciable Assets . . . . . . . . . . . . . . . . . . . . . .
Land . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Other Real and Tangible Personal Property . . . . . . . . . . . . . . .
Partner’s Share of Property Owned by Partnerships . . . . . . . . .
Less Construction in Progress (if included above) . . . . . . . . . . (
) (
)
(
) (
)
Totals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Total Beginning and End of Period . . . . . . . . . . . . . . . . . . . . . . . .
Average Value (1/2 of Above) . . . . . . . . . . . . . . . . . . . . . . . . . . .
Add: Corporate Tangible and/or Real Property Rented* . . . . . . . .
Partnership Tangible and/or Real Property Rented* . . . . . . .
Total Average Value . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (A)
(B)
*Eight times net annual rental rate (Attach schedule.)
Carry (A), (B) and (C) over to RCT-101,
(C) Property factor (Divide A by B; calculate to six decimal places.)
●
Schedule A-1, as applicable, Lines 1A, 1B and 1C.
Carry (A), (B) and (D) over to RCT-101,
(D) 5 times property factor (Divide A by B; calculate to
●
Schedule C-1, Lines 1A, 1B and 1C.
six decimal places and multiply by 5.)
Inside and Outside PA
TABLE 2 - PAYROLL FACTOR
Description
Inside PA
Wages, salaries, commissions and other compensation
to employees in:
Cost of goods sold . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Compensation of officers . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Salesmen’s salaries and commissions . . . . . . . . . . . . . . . . . . .
Other payroll . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Partner’s Share of Payroll from Partnerships . . . . . . . . . . . . . . . . .
Total Payroll . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (A)
(B)
Carry (A), (B) and (C) over to RCT-101,
(C) Payroll factor (Divide A by B; calculate to six decimal places.)
●
Schedule A-1, as applicable, Lines 2A, 2B and 2C.
Carry (A), (B) and (D) over to RCT-101,
(D) 5 times payroll factor (Divide A by B; calculate to
●
Schedule C-1, Lines 2A, 2B and 2C.
six decimal places and multiply by 5.)
TABLE 3 - SALES FACTOR
Description
Inside PA
Inside and Outside PA
Sales (net of returns and allowances) . . . . . . . . . . . . . . . . . . . . .
Interest, Rents, Royalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Gross Receipts from the sale of other business assets
(except securities), unless you are a securities dealer . . . . . . . . . .
Other Sales (receipts only) . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Partner’s Share of Sales from Partnerships . . . . . . . . . . . . . . . . . .
Total Sales . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (A)
(B)
,
Carry (A), (B) and (C) over to RCT-101
(C) Sales factor (Divide A by B; calculate to six decimal places.)
●
Schedule A-1, as applicable, Lines 3A, 3B and 3C.
(D) 90 times sales factor (Divide A by B; calculate to
●
Carry (A), (B) and (D) over to RCT-101,
six decimal places and multiply by 90.)
Schedule C-1, Lines 3A, 3B and 3C.
Special Apportionment to be completed only by railroad, truck, bus and airline companies; pipeline or natural gas companies; and water transportation
companies. Refer to instructions.
(A) NUMERATOR
(A)
●
(C)
=
(B) DENOMINATOR
(B)
.
Carry (A), (B) and (C) over to RCT-101, Schedules C-1 and/or A-1, as applicable, Lines 4A, 4B and 5
1060012205
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