Clear Form
Tax Year
Schedule AP 2012
Apportionment of Income for
* 1 5 5 7 1 2 0 1 0 1 0 0 0 0 *
Corporations and Partnerships
Name of entity as shown on your Oregon return
FEIN
BIN
Describe the nature and location(s) of your Oregon business activities:
(Do not enter an amount of less than zero)
Schedule AP-1—Apportionment information
(a)
(b)
Oregon
Everywhere
Property/real estate income and interest factor
1. Inventories ................................................................................................................... 1
2. Buildings and other depreciable assets ....................................................................... 2
3. Land ............................................................................................................................. 3
4. Other assets ................................................................................................................. 4
5. Minus: Construction in progress .................................................................................. 5
6. Rented property (capitalize at 8 times the rental paid) ................................................ 6
7. Net income from real property (insurance only) .......................................................... 7
8. Interest received on loans secured by real property (insurance only) .......................... 8
•
•
9. Total property or real estate income and interest........................................................ 9
Payroll factor (wage and commission)
10. Compensation of officers ........................................................................................... 10
11. Other wages, salaries, and commissions .................................................................. 11
•
•
12. Total wages and compensation ................................................................................ 12
Sales factor
13. Shipped from outside Oregon .................................................................................... 13
14. Shipped from inside Oregon ...................................................................................... 14
•
15. Shipped from Oregon to the United States government ........................................... 15
•
16. Shipped from Oregon to purchasers where corporation is not taxable ..................... 16
17. Other business receipts ............................................................................................. 17
18. Direct premiums (insurance only) ............................................................................... 18
19. Annuity considerations (insurance only) ..................................................................... 19
20. Finance and service charge (insurance only) ............................................................. 20
•
•
21. Total sales ................................................................................................................. 21
_ _ _ . _ _ _ _
%
•
22. Oregon apportionment percentage (Enter the amount from the worksheet). ....................................................... 22
Schedule AP-2—Taxable income computation
1. Income ...........................................................................................................................................................................1
•
2. Subtract: Net nonbusiness income included in line 1. Attach schedule .....................................................................2
•
3. Subtract: Gains from prior year installment sales included in line 1. Attach schedule ...............................................3
4. Total net income subject to apportionment .................................................................................................................4
×
%
5. Oregon apportionment percentage (from Schedule AP-1, line 22) ................................................................................5
6. Income apportioned to Oregon (line 4 times line 5) .......................................................................................................6
•
7. Add: Net nonbusiness income allocated entirely to Oregon. Attach schedule ...........................................................7
•
8. Add: Gain from prior year installment sales apportioned to Oregon. Attach schedule ..............................................8
9. Total of lines 6, 7, and 8 .................................................................................................................................................9
•
10. (a) Oregon apportioned net loss from prior years ..................................................... 10a
•
(b) Net capital loss from other years. Attach schedule ...........................................10b
•
Total loss (line 10a plus line 10b) ................................................................................................................................ 10
11. Oregon taxable income (line 9 minus line 10) ............................................................................................................ 11
150-102-171 (Rev. 10-12) Schedule AP