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Apportionment

Prepare apportionment data for state returns

The level of detail entered into the spreadsheet needs to support the most complex apportionment form attached to the return. When you enter apportionment data, you need to enter data to the level of detail necessary to support the most complex apportionment form attached to the return. This ensures the correct calculation of the everywhere amount is included on all state apportionment forms.
  • A summary apportionment form needs information for only a few components. Ohio Form IT 1140, Schedule C is a good example of a summary apportionment form.
  • A complex apportionment form needs information for many components. R2L Pennsylvania RCT-106 is no longer a good example of complexity; it's now a single sale factor.
Because all apportionment information is entered on a state-by-state basis, we recommend that you organize the apportionment information by state before you begin entering data.
UltraTax CS uses the white fields in the state columns and the corresponding fields in the Everywhere/(Override) column to complete the state's apportionment form. UltraTax CS doesn't use the information you enter in the shaded fields on that state's apportionment form. However, the amounts in the shaded fields accumulate in the Everywhere/(Override) column, which UltraTax CS uses in the everywhere amount on the apportionment forms for other states that need information for that component.
Scenario:
 A client is filing both an Iowa and Oklahoma return. Iowa uses only the sales factor to calculate apportionment, while Oklahoma uses all 3 factors. As a result, all the fields in the Iowa columns of the Property and Payroll tabs of the Apportionment spreadsheet are shaded.
Data entry:
 When you enter land information in the Property tab, you enter the value of Oklahoma land in the Oklahoma column and the value of Iowa land in the Iowa column. UltraTax CS combines these 2 amounts and displays the total in the Everywhere/(Override) column.
Results:
 When UltraTax CS calculates the return, the Iowa return won't include any land information on its apportionment form because Iowa doesn't use the property factor. The Oklahoma apportionment form will include the value of the Oklahoma land in the in-state column, and the value of all land owned (the amount from the Everywhere/(Override) column) in the everywhere column.
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