State allocation and apportionment (A&A)
State allocation and apportionment can be entered in the A&A Workpaper and in the Organizer.
The option you select's based on the complexity of the returns, the way data's maintained, or the procedures preferred.
tip
A consistent A&A method should be used for all members of a consolidated group in order to perform a successful consolidation.
Benefits of using State A&A Workpapers
- Allows easy import of data from *.xlsx files.
- Provides a spreadsheet (workpaper) method of A&A data entry in the Tax Accounting System (TAS) portion of a binder.
- Customized with specific categories, jurisdictions and logic, which determine what categories are included in the A&A factors for each state.
- Customized presentation of A&A information for each state by using Forms Cross-Reference charts.
- Review across jurisdictions
- Transfers A&A data in the TAS workpapers to Organizer.
- Overall provides efficient and automated state processing.
Benefits of using Organizer State A&A
- Uses the same categories of allocation and apportionment as State A&A Workpapers.
- Doesn't allow for customization of the categories, logic or presentation on the tax form.
- Can override calculated apportionment information.
