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CCH Axcess Tax

Multiple State Apportionment and Allocation

Apportionment Factors for MultiState Corporations

Select Detail Code: On the federal Common State category, Allocation and Apportionment worksheet, various sections, 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 calculated 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 Common State category, Total Everywhere Overrides worksheet is available to override the total everywhere amounts for each factor.

Refer to the federal instruction guide section for MultiState Processing for additional information.

The following MST entries are used in computing Oregon's apportionment and allocation:

PROPERTY

Inventories (MST-A, INV)
Buildings & Other Depreciable Assets (MST-A, BLDG, MACHRY, EQUIP, FURNFX, TRANSP, OTHRA, LSHLD, BLDCIP, MCHCIP, EQPCIP, TRNCIP)
Land (MST-A, LAND)
Other Assets (MST-A, DEPLET, SUPPLY, OTHTNG, OTHCIP)
Less: Construction in Progress (MST-A, BLDCIP, MCHCIP, EQPCIP, TRNCIP, OTHCIP)
Total Owned Property Calculated or (MST-A, TOTAL) or (MST-T with MST-TA)
Rental Property (MST-A, RLRENT)
Total Property Calculated

PAYROLL

Compensation of Officers (MST-B, OFFCMP)
All Other (MST-B, COGS, COO, SLSSAL, SLSCOM, GENADM, REPAIR, OTHER)
Total Payroll Calculated or (MST-B, TOTAL) or (MST-T with MST-TB)

SALES

Delivered from Outside OR (MST-C, OSTATE)
Delivered from Within OR (MST-C, ISTATE)
Delivered/Shipped From OR to U.S. Govt. (MST-C, USGOVT)
Sales to Purchasers In a State Where Not Taxable (MST-C, NONTAX)
Other Business Income Gross Receipts (MTS-C, INT, RENTS, RYLTY, RLTANG, INTANG, SERVCE, OTHER)
Total Sales Calculated or (MST-C, TOTAL) or (MST-T with MST-TC)

NONBUSINESS INCOME

Dividends (MST-D, DIV)
Tax Exempt Interest (MST-D, TXEXIN)
Other Interest (MST-D, OTHINT)
Rents - Real Property (MST-D, RNTSRL)
Rents - Tangible Personal Property (MST-D, RNTSTN)
Royalties - Real Property (MST-D, RYLTRL)
Royalties - Tangible Personal Property (MST-D, RYLTTN)
Patent Royalty (MST-D, PATRYL)
Copyright Royalty (MST-D, COPYRY)
Short-term Capital Gain/Loss (MST-D, STCPGL)
Long-term Capital Gain/Loss (MST-D, LTCPGL)
Ordinary Gain/Loss (MST-D, ORD)
Partnership Income (MST-D, PTNRIN)
Other Income/Loss (MST-D, OTHINC)
Gain/Loss - Real Property (MST-D, REALPR)
Gain/Loss - Tangible Personal Property (MST-D, TNGPRP)
Gain/Loss - Intangible Property (MST-D, INTNG)

Note: The detail entered in the above boxes will still print on Schedule OR-AP even when the "Total" overrides are used.

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