2004 Form Tc-20 Utah Corporation Franchise Or Income Tax Return And Instructions Page 18
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192. The individual’s service is performed both within
NOTE: Exception to the above method for securities
and outside the state, but the service performed
brokerage businesses can be found in UCA
outside the state is incidental to the individual’s
§59-7-319(3).
service within the state; or
Line 5 – Total Sales and Service
3. Some of the service is performed in the state and:
Enter totals of lines 4(a) through 4(e) in their respective
columns.
a. The base of operations or, if there is no base of
operations, the place where the service is di-
Line 5(a) -Sales Fraction
rected or controlled is within the state, or
Determine sales fraction: line 5, column A divided by
b. The base of operations or the place where the
line 5, column B.
service is directed or controlled is not in any state
where some part of the service is performed, but
Line 6 – Total Fraction
the individual’s residence is in this state.
Enter total of lines 2(a), 3(a) and 5(a).
Amounts reportable for employment security purposes
Line 7 – Apportionment Fraction
may ordinarily be used to determine the wage factor.
Calculate the apportionment fraction to six decimals:
Overall wages, including Utah, are listed in column B.
Line 6 divided by the number of factors used (typically
3 – property, wages and sales). If one or more of the
Line 3(a) -Wages Fraction
factors are not present (i.e., there is a zero in the
Determine wage fraction: line 3, column A divided by
denominator on lines 2, 3 or 5 in column B), divide by the
line 3, column B.
number of factors present. If the numerator is zero, but
a denominator is present, include that factor in the
Lines 4(a) - 4(e) – Gross Receipts From Business
number of factors present. Enter apportionment frac-
The sales factor is the percentage the sales or charges
tion here and on Schedule A, line 9.
for services within the state for the taxable year bear to
the overall sales for the taxable year. Gross receipts
Specialized Apportionment
from the performance of services are in this state to the
Rules
extent the services are performed in this state.
Sales of tangible personal property are in this state if the
Specialized apportionment rules apply for:
property is delivered or shipped to a purchaser within
• Trucking Companies (R865-6F-19)
this state regardless of the F.O.B. point or other condi-
• Railroads (R865-6F-29)
tions of the sale, or if the property is shipped from an
office, store, warehouse, factory or other place of
• Publishing Companies (R865-6F-31)
storage in this state and: (1) the purchaser is the United
• Financial Institutions (R865-6F-32)
States Government, or (2) the corporation is not taxable
• Telecommunication (R865-6F-33)
in the state of the purchaser.
Overall sales, including Utah, are listed in column B.
Nexus: The jurisdictional link that must be present
before a state may tax a corporation upon its activities
within a state’s borders.
Instructions for Schedule M –
Corporations Included in Combined Filings
List only corporations incorporated, qualified or doing
Any corporation filing a combined report must complete
Schedule M if one or more of the subsidiaries or
business in Utah. Corporations not listed on Schedule
affiliated corporations is incorporated, qualified, or do-
M will not be considered to have met the Utah filing
ing business in Utah. Federal schedules are not accept-
requirements.
able as substitutes.
Line 5 -
Minimum Tax
Use of any other form as a substitute for Schedule M is
Multiply the number of corporations listed on Schedule
only acceptable with prior approval from the Tax Com-
M by $100 (the minimum tax). Also, enter this amount
mission. Refer to Pub 99, “Utah State Tax Commission
on Schedule A, line 15b.
Guidelines for Using Substitute and Copied Tax Forms.”
Page 17
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