Schedule Ap - Apportionment Of Income For Corporations And Partnerships - 2013 Page 2
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4Line 9. All companies except insurance companies total
in column 2, annuity considerations in column 3, and
lines 1 through 6. Insurance companies only total lines
accident and health insurance premiums in column 4.
• P&C companies—Annual statement, “Schedule of
7 and 8.
Premiums Written,” page 94, schedule T, lines 38 and
Payroll factor (wage and commission)
59, columns 2 and 8. Finance and service charges are
included in the apportionment factor for premiums.
Lines 10 and 11. Assign payroll to Oregon if:
ORS 317.660 provides that the insurance sales factor does
• The services are performed entirely inside Oregon; or
not include reinsurance accepted and there is no deduc-
• The services are both inside and outside Oregon but
tion of reinsurance ceded. If the exclusion of reinsurance
those services outside are only incidental; or
premiums results in an apportionment formula that
• Some of the services are performed in Oregon and
does not fairly represent the extent of the insurance com-
(a) the base of operation or control is located in Ore-
pany’s activity in Oregon, you may include reinsurance
gon, or (b) the base of operation or control is not in
premiums in the insurance sales factor. You must request
any state in which the services are performed, and the
and receive permission from the Oregon Department of
employee’s residence is in Oregon. See ORS 314.660
Revenue to include these premiums in the insurance fac-
and administrative rules.
tor before you file your return. Send your request to the
Insurance companies should use the wage and commis-
Oregon Department of Revenue, 955 Center Street NE,
sion amounts from the annual statement.
Salem OR 97301-2555.
Sales factor (all companies except insurance companies
Apportionment percentage
complete lines 13 through 17)
Line 21. All companies except insurance companies total
Assign sales to Oregon if:
lines 13 through 17. Insurance companies total lines 18
through 20.
• The property is shipped or delivered to a purchaser in
Oregon other than the United States Government; or
Line 22. Use the worksheets on page 3 to compute your
• The property is shipped from a warehouse or other
Oregon apportionment percentage.
place of storage in Oregon; and (a) the purchaser is the
United States Government or (b) the business is not
Schedule AP-2 taxable income
taxable in the state of the purchaser. See ORS 314.665(3)
computation
for exception.
Note: This schedule is used for computation of entity
See ORS 314.620 and Public Law 86-272 to determine if
level Oregon taxable income for Form 20, 20-I, 20-INS,
a business is taxable in another state. Charges for ser-
and 20-S filers. Most PTEs don’t complete Schedule AP-2
vices are Oregon sales if a greater proportion of the
for their own return. They may use it to determine the
income-producing activity is performed in Oregon than
Oregon source distributive income for their owners.
in any other state, based on cost of performance. See
ORS 314.665 and Oregon Administrative Rules (OARs).
Line 1. Enter amount from Form 20, line 13; Form 20-I,
Gross receipts from the sale, exchange, or redemption of
line 15; Form 20-S, line 4; or Form 20-INS, line 19.
intangible assets cannot be included in the sales factor
To determine the Oregon-source distributive income for
if not derived from your primary business activity. For
the owners of pass-through entities (PTEs), enter only
taxpayers other than financial organizations, as defined
the modified distributive income for the entity on line 1.
in ORS 317.010(11), the net gain from sales, exchanges, or
OAR 150-314.775(1)(c) defines modified distributive
redemption of intangible assets that are not derived from
income. Forms 65 and 20-S have schedules for figuring
your primary business activity are included in the sales
your modifications.
factor if the gains are business income.
Lines 2 and 7. Business and nonbusiness income (all
Insurance sales factor (insurance companies only)
companies except insurance companies). “Business
Note for insurance companies taking the workers’ com-
income” is income arising from transactions and activi-
pensation insurance tax credit: For purposes of calcu-
ties in the regular course of the taxpayer’s business. It
lating line 14 of the Workers’ Compensation Insurance
includes income from tangible and intangible property
Tax Credit Worksheet, use only income directly attrib-
related to the regular business operation.
utable to the workers’ compensation line of business.
Examples of business income are:
Lines 18 through 20. Use total premiums written includ-
• Sales of products or services;
ing Oregon premiums written.
• Rents, if property rental is a related business activity;
• Royalties, if the patent, processes, etc., were developed
• Life companies—Annual statement, “Premiums and
by or used in the business operation;
Annuity Considerations,” page 49, schedule T, lines
• Gain or loss on the disposal of business property; and
38 and 95. Insurance premiums include life insurance
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150-102-171 (Rev. 10-13)
Schedule AP instructions
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