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CCH Axcess Tax

Multi-State Apportionment

Method

There are two input methods available to enter the apportionment detail information to compute the sales, payroll and property factors. Detail entries on the federal Common State category, Allocation and Apportionment worksheets are used when detailed computations are needed. Use the Louisiana Allocation/Apportionment worksheet to override entries on the federal Allocation and Apportionment worksheets.The Louisiana Allocation/Apportionment worksheet can be used as original input (entries on the federal Allocation and Apportionment worksheets are not required).

Amounts for excess reserves and gross apportionable income unique to Louisiana are entered on the federal Allocation and Apportionment State Specific Information worksheet. Federal Allocation and Apportionment - Total Everywhere Overrides worksheet, Generic Property Factor section, Property factor subtotal fields are not used by Louisiana.

Input for the loan factor, unique to Louisiana, is entered on the Louisiana Allocation/Apportionment worksheet.

Using federal Allocation and Apportionment worksheet

On the federal Allocation and Apportionment worksheet, Property, Payroll and sales factor sections, select "Detail" taking you to the respective state information then a detail code is entered at the head of each column, and the amount for each state is entered on the line for that state. The total everywhere amount is computed as the sum of the entries for each state, plus entries on the lines for foreign and other. Detail codes are provided for each category of property, sales and payroll. The federal Allocation and Apportionment Total Everywhere Overrides worksheet is available to override the total everywhere amounts for each factor.

Refer to the federal instruction guide section for Multi-State Processing for additional information.

Note: If entries are present on the federal Allocation and Apportionment worksheets and on the Louisiana Allocation/Apportionment worksheet, entries on the Louisiana Allocation/Apportionment worksheet override the corresponding entries on the federal Allocation and Apportionment worksheets. If an item is not present on the Louisiana Allocation/Apportionment worksheet, the corresponding entry on the federal Allocation and Apportionment worksheet is used. If only totals are entered on Louisiana Allocation/Apportionment worksheet, detail entries from the federal Allocation and Apportionment worksheets print on the Louisiana apportionment schedule. The calculated apportionment factors can be overridden on the Louisiana Allocation/Apportionment worksheet in the apportionment factors overrides section.

The following federal Allocation and Apportionment worksheet entries are used in computing the Louisiana apportionment and allocation:

Category Code
Property Factor
Assets Buildings, Buildings accumulated depreciation, Machinery, Equipment, Machinery and equipment accumulated depreciation, Furniture and fixtures, Furniture and fixtures accumulated depreciation, Transportation and delivery equipment, Transportation and delivery accumulated depreciation, Other depreciable assets, Other depreciable assets accumulated depreciation, Depletable assets, Depletable assets accumulated depletion, Leasehold improvements, Leasehold improvements accumulated amortization, Inventories, Land, Supplies, Other Tangible Property, Excess Reserves(Federal Allocation and Apportionment - State Specific Information - worksheet)
Total Total property - override
Payroll Factor
Wages, salaries and other employee compensation Included in cost of goods sold, Included in cost of operations, Included in compensation of partners, Included in salesmen's salaries, Included in salesmen's commissions, Included in repairs, Included in others, Included in general and administrative, Total payroll - override
Sales Factor
Gross Sales less returns and allowances Sales - outside to within state, Sales - within to within state, (less Returns/allowances - outside to within, Returns/allowances - within to within), Sales of real and tangible properties, Sales of intangibles, Receipts from services, Gross Apportionable Income (Federal Allocation and Apportionment - State Specific Information - worksheet), Total sales - override

See Also

Apportionment Factors

Apportionment Factors - Overrides

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