Form Tc-65 - Partnership/ Limited Liability Partnership/ Limited Liability Company - 2012 Page 15
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26Line 11 – Doubled Sales Factor
Line 16 – Apportionment Fraction
Multiply the sales factor (decimal) from line 6 by 2. This
Calculate the apportionment fraction for a sales factor
will result in the sales factor being considered twice in
weighted taxpayer to six decimals by dividing line 15
the calculation.
by the number of factors used (typically 12 – property,
payroll and 10 times the sales factor).
Line 12 – Total Factors
• If one or more of the factors are not present (i.e.,
Enter the sum of the factors from lines 2, 4 and 11.
there is a zero in the denominator on lines 1f or 3a
in column B), divide by the number of factors pres-
Line 13 – Elected Apportionment Fraction
ent (allowing 10 factors for sales).
Calculate the elected, double-weighted sales factor to
six decimals by dividing line 12 by the number of fac-
• If the numerator is zero, but a denominator is present,
tors used (typically 4 – property, payroll and two times
include that factor in the number of factors present.
the sales factor).
Enter the apportionment fraction (decimal) here and
• If one or more of the factors are not present (i.e.,
on Schedule A, line 14.
there is a zero in the denominator on lines 1f or 3a
in column B), divide by the number of factors pres-
Specialized Apportionment
ent (allowing two factors for sales).
Laws and Rules
• If the numerator is zero, but a denominator is present,
include that factor in the number of factors present.
Specialized apportionment procedures apply for:
Enter the apportionment fraction (decimal) here and
• Trucking Companies (R865-6F-19)
on Schedule A, line 14.
• Railroads (R865-6F-29)
• Publishing Companies (R865-6F-31)
Sales Factor Weighted
• Financial Institutions (R865-6F-32)
Taxpayers Only
• Telecommunications (R865-6F-33)
See instructions on page 11 for the defi nition and
qualifi cations of a sales factor weighted taxpayer re-
• Registered Securities or Commodities Broker or
quired to use Part 3.
Dealer (R865-6F-36)
• Airlines (UC §§59-7-312 through 319)
Line 14 – Ten Times the Sales Factor
Multiply the sales factor (decimal) from line 6 by 10.
• Sale of Management, Distribution or Administration
This will result in the sales factor being considered 10
Services to or on Behalf of a Regulated Investment
times in the calculation.
Company (UC §59-7-319(5))
Line 15 – Total Factors
Enter the sum of the factors from lines 2, 4 and 14.
Schedule K – PartnersÊ Distributive
Share Items Instructions
Attach the Utah TC-65, Schedule K to show the part-
Line 2 – Net Rental Real Estate Income (Loss)
nership’s income, gains, losses, deductions, and Utah
Enter in the fi rst column the federal net rental real es-
credits that are distributed to the partners.
tate income (loss) from line 2 of the federal Schedule
K. Enter in the Utah column the total reported on all
Number of Schedules K-1 attached to this return
Utah Schedules K-1.
Enter the number of Utah Schedules K-1 that are
attached to this return and issued to partners or
Line 3 – Other Net Rental Income (Loss)
members.
Enter in the fi rst column the federal other net rental
income (loss) from line 3c of the federal Schedule K.
Line 1 – Ordinary Business Income (Loss)
Enter in the Utah column the total reported on all Utah
Enter in the fi rst column the federal ordinary business
Schedules K-1.
income (loss) from line 1 of the federal Schedule K.
Enter in the Utah column the total reported on all Utah
Schedules K-1.
Page 13
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