Fillable Form It-20s - Indiana S Corporation Income Tax Return

Schedule E

Indiana Department of Revenue

Form IT-20/20S/20NP/IT-65

Apportionment of Income for Indiana

State Form 49105

For Tax Year Beginning

2012 and Ending

(R11 / 8-12)

Name as shown on return

Federal Identification Number

Each filing entity having income from sources both within and outside Indiana must complete an apportionment schedule except financial institutions and certain insurance companies that

use a single receipts factor. Interstate transportation entities must use Schedule E-7. Combined unitary filers must use the apportioning method (relative formula percentage) as outlined in

Information Bulletin #12 and Tax Policy Directive #6. Omit cents; percents should be rounded two decimal places; read apportionment instructions.

Part I - Indiana Apportionment of Adjusted Gross Income

Sales/Receipts (less returns and allowances)

Include all non-exempt apportioned gross business income. Do not use non-unitary partnership income of previously apportioned income that must be separately

reported as allocated income.

Column A

Column B

Column C

Indiana Percentage

Total Within Indiana

Total Within and Outside Indiana

Sales delivered or shipped to Indiana:

1. Shipped from within Indiana..........................................................

2. Shipped from outside Indiana .......................................................

Sales shipped from Indiana to:

3. The United States government .....................................................

4. Purchasers in a state where the taxpayer is not subject to

income tax (under P.L. 86-272) . ...................................................

Other:

5. Interest & other receipts from extending credit attributed to Indiana

6. Other gross business receipts not previously apportioned ...........

7. Direct premiums and annuities received for insurance upon

property or risks in Indiana............................................................

8. Total Receipts: Add column A receipts lines on 1A through 7A

and enter in line 8A. Enter all receipts on line 8B . .......................

Apportionment of income for Indiana:

9. Apportionment Percentage: Divide line 8A by line 8B (insert as percent, not decimal).............................................................................................

Part II - Business/Other Income Questionnaire

1. List all business locations where the taxpayer has operations or partnership interests and indicate type of activities. This section must be completed - attach additional sheets if necessary.

(d) Registered

(e) Files Returns

Location

Nature of Business Activity

(a)

(b)

Property in State

Orders?

in State?

to Do Business?

City and State

at Location

Owned?

Leased?

(g)

(f)

Yes No

Yes

2. Briefly describe the nature of Indiana business activities, including the exact title and principal business activity of any partnership in which the taxpayer has an interest:

3. Indicate any partnership in which you have a unitary or general partnership relationship:

4. Briefly describe the nature of activities of sales personnel operating and soliciting business in Indiana:

5. Do Indiana receipts for line 3A include all sales shipped from Indiana to (1) the U.S. government; or (2) locations where this taxpayer's only activity in the state

of the purchaser consists of the mere solicitation of orders? Y N

If no, please explain:

6. List the source of any directly allocated income from partnerships, estates, and trusts not in the taxpayer's apportioned tax base:

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