Form 40 - Corporation Income Tax Return - 2011 Page 3
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8North Dakota Office of State Tax Commissioner
2011 Form 40, page 3
Name as shown on return
Federal employer I.D.
Schedule FACT: Apportionment factor for corporations not
filing a consolidated state return
This schedule is to be used for corporations not filing a consolidated tax return, i.e., only corporations using
filing method a, b, c, or d on page 1, line 1 are to use this schedule.
Corporations filing a consolidated North Dakota tax return, i.e., those corporations using filing method b1 or
c1 on page 1, line 1, use Schedule CR, Part II -- do not use this schedule.
3. Factor
2. North Dakota
Property Factor:
1. Total
Average value at original cost of real and tangible per-
sonal property used in the business.
(Exclude value of construction in progress)
(Use 6-digit
1
1
Inventories
decimal only)
2
2
Buildings and other fixed depreciable assets
3
3
Depletable assets
(North Dakota divided
4
4
by Total = Factor)
Land
5
5
Other assets
(Attach detail)
6
6
(BL)
Rented property
(Annual rental x 8)
(BH) 7
(BA)
7
Total Property
(Add lines 1 through 6)
Payroll Factor:
8
Wages, salaries, commissions and other compensation of
employees which were included in the Federal Form 1120.
(If the amount reported in Column (2) does not agree with the total
compensation reported for North Dakota unemployment insurance
(BJ) 8
(BC)
purposes, attach an explanation)
Sales Factor:
9
Gross receipts or sales, less returns and allowances
9
(Federal Form 1120, line 1e)
(BM) 10
10
Sales delivered or shipped to North Dakota destinations
11
Sales shipped from North Dakota to:
11a
(a)
The United States Government
(b)
Purchasers in a state or foreign country where the taxpayer
was not subject to a net income tax or a tax measured by
11b
net income or, if subject, did not actually pay such tax
12
(BK) 12
(BE)
Total sales
(Add lines 9 through 11)
13
13
Sum of factors
(Add lines 7, 8 and 12)
14
Divide line 13 by the number of factors having an amount greater than zero in column 1, on lines 7, 8 and 12
14
(Enter factor here and on Form 40, page 1, line 5)
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