Form 40 - Corporation Income Tax Return - 2011 Page 7
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8North Dakota Office of State Tax Commissioner
2011 Form 40, page 7
Name as shown on return
Federal employer I.D.
Schedule CR, Part II: Computation of factor for corporations filing a North Dakota
(Use 6-digit
consolidated return using the combined report method
decimal only)
Property Factor:
North Dakota Average Property
Average value at original cost of real and tangible
Corporation A
Corporation B
Corporation C
Everywhere
personal property used in the business. (Exclude
Average Property of
value of construction in progress)
_______________
_______________
_______________
All Corporations
(name)
(name)
(name)
Being Combined
Average Property:
_______________
_______________
_______________
FEIN
FEIN
FEIN
1
1
Inventories
2
2
Buildings and other depreciable assets
3
3
Depletable assets
4
4
Land
5
5
Other assets (Attach detail)
6
(BL)
6
Rented property (Annual rental x 8)
(BH) 7
7
(BA)
Total average property (Add lines 1 through 6)
7a
Property factor (Divide ND total average property by total
7a
everywhere average property)
7b
7b
Total property factor (Add amounts on line 7a, columns A, B & C)
Payroll Factor:
Wages, salaries, commissions and other
Everywhere Payroll
North Dakota Payroll
All Corporations
compensation of employees which were included in
Being Combined
Corporation B
Corporation C
Corporation A
the Federal Form 1120.
(BJ) 8
8
(BC)
Payroll
8a
8a
Payroll factor (Divide total ND payroll by total everywhere payroll)
8b
8b
Total payroll factor (Add amounts on line 8a, columns A, B & C)
Sales Factor:
Everywhere Sales
Gross receipts or sales, less returns and allowances
All Corporations
North Dakota Sales
from Federal Form 1120, line 1 (e).
Being Combined
Corporation B
Corporation C
Corporation A
9
9
Everywhere sales
(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 net income, or if
11b
subject, did not actually pay such tax
(BK) 12
(BE)
12
Total Sales (Add lines 9 through 11b)
13a
13a
Sales Factor (Divide total ND sales by total everywhere sales)
13b
13b
Sales Factor (Add amounts on line 13a, columns A, B & C)
14
14
Sum of the factors (Add lines 7a, 8a and 13a)
15
Apportionment Factor (Divide line 14 by the number of factors
having an amount greater than zero in the everywhere column on
15
lines 7, 8 and 12)
15a
Total factor (Add amounts on lines 7b, 8b and 13b. Divide the sum by three, and enter the total amount
15a
here and on Form 40, page 1, line 5)
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