Form Tc-65 - Partnership/ Limited Liability Partnership/ Limited Liability Company - 2012 Page 14
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26A supporting schedule should be attached whenever
2. the taxpayer is not taxable in the state of the pur-
monthly averaging is used.
chaser.
Enter totals of lines 1a through 1e in their respective
Overall sales, including Utah, are listed in column B.
columns on line 1f.
Enter totals of lines 5a through 5g in their respective
columns on line 5h.
Line 2 – Property Factor Calculation
Determine the property factor (decimal) by dividing line
Line 6 – Sales Factor Calculation
1f column A by line 1f column B.
Determine the sales factor (decimal) by dividing line
5h column A by line 5h column B.
Line 3 – Payroll Factor
Wages, salaries, commissions and other includable
NAICS Code for Taxpayer
compensation paid to employees for personal services
must be included in the Utah factor to the extent the
services, for which the compensation was paid, were
Line 7 – NAICS Code
rendered in Utah.
Enter the six-digit NAICS code for this taxpayer from
your federal return (form 1120, Schedule K, line 2a;
Compensation is paid in Utah if:
1120S, box B; 1065, box C, or corresponding line on
1. the individual’s service is performed entirely within
other federal returns). This is a mandatory fi eld. Your
Utah;
apportionment method may be determined by your
NAICS code. See Sales Factor Weighted Taxpayers
2. the individual’s service is performed both within and
above.
outside Utah, but the service performed outside
Utah is incidental to the individual’s service within
Equally-Weighted Three
Utah; or
Factor Formula Election
3. some of the service is performed in Utah and:
If you are not a sales factor weighted taxpayer and are
a. the base of operations or, if there is no base of
not electing the double-weighted sales factor (see lines
operations the place where the service is directed
10 through 13 below), complete lines 8 and 9. If you
or controlled, is within Utah, or
are a sales factor weighted taxpayer or are electing the
b. the base of operations, or the place where the
double-weighted sales factor, leave lines 8 and 9 blank.
service is directed or controlled is not in any state
where some part of the service is performed, but
Line 8 – Total Factors
the individual’s residence is in Utah.
Enter the sum of the factors from lines 2, 4 and 6.
Amounts reportable for employment security purposes
Line 9 – Apportionment Fraction
may ordinarily be used to determine the wage factor.
Calculate the apportionment fraction to six decimals by
Overall wages, including Utah, are listed in column B.
dividing line 8 by the number of factors used (typically
3 – property, payroll and sales).
Line 4 – Payroll Factor Calculation
• If one or more of the factors are not present (i.e., there
Determine the payroll factor (decimal) by dividing line
is a zero in the denominator on lines 1f, 3a or 5h in
3a column A by line 3a column B.
column B), divide by the number of factors present.
Lines 5a - 5h –
Sales Factor
• If the numerator is zero, but a denominator is present,
The sales factor is the fraction the sales/receipts within
include that factor in the number of factors present.
Utah for the taxable year bear to the overall sales/
receipts for the taxable year. Gross receipts from the
Enter the apportionment fraction (decimal) here and on
Schedule A, line 14, if not electing the double-weighted
performance of services in Utah are assigned to the
sales factor below.
Utah sales numerator if the purchaser of the service
receives a greater benefi t of the service in Utah than
in any other state.
Double-Weighted Sales
Taxpayers that perform a service both in and outside
Factor Formula Election
Utah must include service income on line 5g in column
If you are not a sales factor weighted taxpayer, you may
A (Inside Utah) if the purchaser of the service receives
elect to give double-weight to the sales factor in the
a greater benefi t of the service in Utah than in any
apportionment calculation. If you elect this calculation,
other state. The former “cost of performance” method
enter an “X” on line 10 and complete lines 11 through 13.
no longer applies. (See UC §59-7-319(3)(a).)
Sales of tangible personal property are in Utah if the
Line 10 – Making the Election
property is delivered or shipped to a purchaser within
Enter an “X” on line 10 if you elect to double-weight
Utah regardless of the F.O.B. point or other conditions
the sales factor.
of the sale, or if the property is shipped from an offi ce,
store, warehouse, factory or other place of storage in
Utah and:
1. the purchaser is the United States Government, or
Page 12
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