IT 4708
Rev. 12/12
2012
Composite Income Tax
Return for Certain
12160406
FEIN
Investors in a
Pass-Through Entity
SCHEDULE IV – APPORTIONMENT FORMULA
Use this schedule to calculate the apportionment ratio for a pass-through entity that is not a fi nancial institution as defi ned in Ohio Revised Code section
(R.C.) 5725.01. If the pass-through entity is a fi nancial institution, use the apportionment and weighting schedules set forth in the year 2013 Ohio form
FT 1120FI, Corporation Franchise Tax Report for Financial Institutions. For more information, see the instructions.
Total Everywhere
Within Ohio
1. Property
00
00
.
.
a) Owned (average cost)
Total Everywhere
Within Ohio
00
00
.
.
b) Rented (annual rental X 8)
Total Everywhere
Within Ohio
÷
00
00
.
.
c) Total (lines 1a and 1b)
Ratio (carry to six decimal
Weight
Weighted Ratio (carry to
places)
six decimal places)
=
x .20 =
Total Everywhere
Within Ohio
÷
00
00
.
.
2. Payroll
Weight
Weighted Ratio (carry to
Ratio (carry to six decimal
places)
six decimal places)
x .20 =
=
Total Everywhere
Within Ohio
00
÷
00
.
.
3. Sales
Weight
Ratio (carry to six decimal
Weighted Ratio (carry to
places)
six decimal places)
x .60 =
=
Weighted Ratio (carry to
six decimal places)
4. Total weighted apportionment ratio (add lines 1(c), 2 and 3). Enter ratio here and on page 1, line 6.
Note: If the denominator of any factor is zero, the weight given to the other factors must be proportionately increased so that the total weight given to
the combined number of factors used is 100%, i.e., if no property/payroll, use 25% and 75%; if no sales, use 50% property/payroll.
2012 IT 4708
2012 IT 4708
pg. 4 of 7