In-state and everywhere apportionment amounts
Data is divided into 2 categories on 1120 state apportionment forms: in-state amounts and everywhere amounts.
In-state
This amount is the factor amount for a specific component and for a specific state. It includes only the amount for that state. The in-state amounts that appear on the apportionment forms are the amounts you enter in the
Apportionment Information
window. For city and other returns, the in-city (in-other) amounts that appear on the apportionment forms are the amounts you enter in the Cities and other returns window.Everywhere
This amount is the total apportionment amount for a specific component. The amount includes both the in-state amount and the amount outside of that state. State apportionment forms refer to this amount by a variety of names, including total amount, everywhere, and within and outside.
The everywhere amounts that appear on the apportionment forms are the amounts that appear in the Everywhere/(Override) column of the Apportionment spreadsheet. If you need to force the Apportionment spreadsheet's everywhere amount for a particular state, select within the Apportionment screen. Enter amounts in the respective state's column. Amounts entered in the Cities and other returns window aren't included in the everywhere amount.
