Fillable Schedule 502a - Multistate Pass-Through Entity

MuLTISTATE

2013

Virginia

*VA502A113888*

PASS-THROuGH ENTITy

Schedule 502A

Allocation and Apportionment of Income

Name

FEIN

Check Here if Filing a unified Return ...............................................

Section A - Apportionable Method

1. Multi-Factor Formula with Double-Weighted Sales

3. Motor Carrier Mileage Factor .......................................................

Factor (see instructions) .................................................................

If an exception applies, check the applicable box below.

2. Manufacturer’s Modified Apportionment Method

Exception 1

Exception 2

Sales Factor (see instructions for requirements) . ..........................

Enter Beginning Date of Election Year

_____/_____/_____

4. Financial Company Cost of Performance Factor .......................

(see instructions)

Wage and Employment Certification required each year:

Check to certify that the average weekly wages of your full-

5. Construction Company

time employees is greater than the lower of the state or local

Completed Contract Basis Sales Factor (see instructions) . ........

average weekly wages for your industry, and that the average

annual number of your full-time employees is at least 90%

6. Railway Company Revenue Car Miles (see instructions) ...........

of the base year employment. ..............................................

7. Retail Company Apportionment (see instructions) ......................

Section B - Apportionable Percentage

TOTAL

VIRGINIA

PERCENTAGE

1. Motor Carriers, Financial Companies, Construction

Companies and Railway Companies (see instructions) ................ ____________________ .00 ____________________ .00

_____________%

2. Multifactor Computation

a) Property Factor (see instructions) ................................................. ____________________ .00 ____________________ .00

_____________%

b) Payroll Factor (see instructions) . ................................................... ____________________ .00 ____________________ .00

_____________%

c) Sales Factor (see instructions) . ..................................................... ____________________ .00 ____________________ .00

_____________%

d) Standard Apportionment Sales Factor: Multiply the Sales Factor from Line 2c by 2.

Sales factor is double-weighted (see instructions) ..................................................................................................................

e) Triple-Weighted Sales Factor Apportionment. Use this computation if you elected the Manufacturer’s Modified

Apportionment Method in Section A with a taxable year beginning before July 1, 2013, or if you are a Retail

Company with a taxable year beginning on or after July 1, 2012. Multiply the Sales Factor from Line 2c by 3.

The sales factor is triple-weighted (see instructions) ..............................................................................................................

f) Quadruple-Weighted Sales Factor Apportionment. Use this computation if you elected the Manufacturer’s Modified

Apportionment Method in Section A with a taxable year beginning on or after July 1, 2013. Multiply the Sales Factor

from Line 2c by 4. The sales factor is quadruple-weighted. (see instructions) . ......................................................................

g) Sum of Percentages. If using a double-weighted sales factor, add Lines 2a, 2b and 2d. If using a triple-weighted

sales factor, add Lines 2a, 2b and Line 2e. If using a quadruple-weighted sales factor, add Lines 2a, 2b and 2f. . ................ __________________ %

h) Multifactor Percentage. Line 2g divided by 4 (double-weighted sales), 5 (triple-weighted sales) or

6 (quadruple-weighted sales) reduced by the number of factors, if any, having no denominator ...........................................

Section C - Allocable and Apportionable Income

1. Total of Taxable Income Amounts from Form 502, Line 1 ...........................................................................................

.00

2. If commercial domicile is in Virginia, enter dividends received (Enter on Form 502, Line 4) ......................................

.00

3. If commercial domicile is not in Virginia:

a) Enter dividends received .........................................................................................................................................

.00

b) Enter nonapportionable investment function income ..............................................................................................

.00

c) A dd Lines 3a and 3b ...............................................................................................................................................

.00

d) Enter nonapportionable investment function loss . ...................................................................................................

.00

e) Allocable Income - Subtract Line 3d from Line 3c. Enter the amount on Form 502, Line 5. ...................................

.00

4. Apportionable Income - If domiciled in Virginia, subtract Line 2 from Line 1.

If not domiciled in Virginia, subtract Line 3e from Line 1. Enter on Form 502, Line 6, ..........

.00

Va. Dept. Of Taxation 2601014 8 /13