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1040 States

State allocation data for 1040 state returns

You can allocate amounts to states by entering a percentage of federal amounts, or by entering individual item amounts:
  • If you enter 0, this prevents the state amount from defaulting to the federal calculated amount.
  • If you leave an individual item amount blank, the federal amount, if present, is used in the state's calculation.
Build-up states that report or otherwise calculate income from Schedules C, E, and F, and Form 4835 activities on an amount by amount basis may be allocated by percentage only.
Passive carryover amounts may be allocated by entering the state-specific carryover amounts within the State allocation spreadsheet. State-specific amounts may also be present if a prior-year carryover proformas to the current year.
Unlike income allocations, passive activity and section 179 carryover amounts apply to all residency statuses for CA, HI, KY, MA, MT, and WI, and part-year resident and nonresident statuses for CT, NY, and OR.
Other states, typically AGI states that require net activity amounts only, may be allocated by percentage or by entering the net amount of activity income or allowable loss attributable to the specific state.
For all states, other than NJ (for resident income purposes), MI, OK, and SC (for reporting out-of-state income), allocations apply only to part-year resident and nonresident processed states.

This article applies to:

  • Product: UltraTax CS
  • Return type: 1040 Individual
  • State: All states, Alabama
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