CCH Axcess Tax

Apportionment Factors for Multi-State Corporations

Select Detail Code:On ,the federal Allocation and apportionment worksheet 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 will be 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, payroll, and nonbusiness income.

The following entries are used in computing the District of Columbia apportionment and allocation:

PAYROLL
Total Payroll	Sum of entries onAllocation and Apportionment worksheet,Payroll Factor section
SALES
Total Sales	Sum of entries on Allocation and Apportionment worksheet, Sales Factor section
NON-BUSINESS INCOME
Interest	Allocation and Apportionment worksheet, Allocation section
Dividends	Allocation and Apportionment worksheet, Allocation section
Rental Income	Allocation and Apportionment worksheet, Allocation section
Royalties	Allocation and Apportionment worksheet, Allocation section
Other income	Allocation and Apportionment worksheet, Allocation section
Capital Gains/Losses	Allocation and Apportionment worksheet, Allocation section
Total - overrides above	Allocation and Apportionment worksheet, Allocation section
Total everywhere	Allocation and Apportionment worksheet, Allocation section