Multiple State Apportionment and Allocation

ALLOCATION OF NONBUSINESS INCOME

Use the Common State category, Allocation and Apportionment worksheet, Allocation section to enter the following codes:

Gain (loss) on real and tangible personal property

Real property - gain (loss) Tangible personal prop. - gain (loss)

Also enter all income realized from the sale of or purchase and subsequent sale or redemption of lottery prizes if the winning tickets were originally bought in Wisconsin.

Rents and Royalties	Rents - real property Rents - tangible personal property Royalties - real property Royalties - tangible personal property
Net nonbusiness income/loss	Computed or TOTAL and Common State category, Total Everywhere Overrides worksheet

PROPERTY

Use the Common State category, Allocation and Apportionment worksheet, Property Factor section to enter the following codes:

Land	Land
Buildings	Buildings
Furniture and fixtures	Furniture and fixtures
Transportation equipment	Transportation and delivery equipment
Machinery and equipment	Machinery Equipment
Other assets	Other depreciable assets Depletable assets Leasehold improvements Supplies Other tangible property
Inventories	Inventories
Total owned property	Computed or TOTAL and Common State category, Total Everywhere Overrides worksheet
Rental property	Real property rented (system x 8) Tangible prop rent (sys x 8)
Total property	Computed or TOTAL and Common State category, Total Everywhere Overrides worksheet

PAYROLL

Use the Common State category, Allocation and Apportionment worksheet, Payroll Factor section and the Apportionment/AllocationMisc. worksheet to enter the following codes:

Wages, salaries	Included in cost of goods sold Included in cost of operations Included in compensation of officers Included in salesmen's salaries Included in salesmen's commissions Included in general and administrative Included in repairs Included in others
Fees to affiliated corps	Apportionment/Allocation >Allocation and Apportionment - State Specific Information> Apportionment>Misc. worksheet - Wisconsin code FEE
Total payroll	Computed or TOTAL and Common State category, Total Everywhere Overrides worksheet

SALES

Use the Common State category, Allocation and Apportionment worksheet, Sales Factor section and the Apportionment/Allocation > State Specific Information > Misc. worksheet to enter the following codes:

Delivered from outside WI	Sales - outside to within state
Delivered from within WI	Sales - within to within state
Delivered/shipped from WI to U.S. govt	Sales - within to U.S. Government
Sales to federal govt in a state where you are not taxable	Apportionment/Allocation Misc. worksheet - Wisconsin
Sales to purchasers in a state where you are not taxable	Sales - within to nontaxable jurisdiction
Other business income receipts	Interest Rents Royalties Receipts from service Other receipts
Double throwback sales	Apportionment/Allocation Misc. worksheet - Wisconsin with code THROWD
Total sales	Computed or TOTAL and Common State category, Total Everywhere Overrides worksheet

INSURANCE PREMIUMS

Use the Common State category, Allocation and Apportionment worksheet, Payroll Factor section and the Apportionment/Allocation Misc. worksheet to enter the following codes:

Direct premiums written	Direct premiums written
Premiums assumed	Premiums assumed

Note: Special apportionment used by air carriers, motor carriers, insurance corporations, etc. must have a code entered on Wisconsin > Income/Deductions > Specialized Industries Apportionment. Broker\Dealers and Interstate financial institutions must enter their information on the Wisconsin Income / Deductions worksheet, Allocation and Apportionment section.