Multi-State Apportionment

Method. There are two input methods available to enter the detail information to calculate the total and Kentucky payroll and property amounts. Use federal Common State Category, Allocation and Apportionment Worksheets when detailed computations are needed. Use the Kentucky Allocation/Apportionment Worksheet, Apportionment Section to override entries on the federal Allocation and Apportionment Worksheets or if detail entries are not required.

Refer to the federal instruction guide section for Multi-State Processing for additional information.

The following MST entries are used in calculating Kentucky and total everywhere amounts:

Category	Form	Code
Property Factor
Inventory	MST-A	INV
Buildings	MST-A	BLDG
Machinery & Equipment	MST-A	MACHRY, EQUIP, TRANSP
Furniture & Fixtures	MST-A	FURNFX
Land	MST-A	LAND
Other tang. assets	MST-A	SUPPLY, OTHRA, OTHTNG, DEPLET, LSHLD
Annual rent	MST-A	RLRENT, TGRENT
Less: CIP	MST-A	BLDCIP, MCHCIP, EQPCIP, FRNCIP, TRNCIP, OTHCIP
Payroll Factor
Wages, salaries	MST-B	COGS, COO, OFFCMP, SLSSAL, SLSCOM, REPAIR, OTHERS, GENADM. TOTAL
Sales Factor
Kentucky sales and Total sales	MST-C	OSTATE, ISTATE, USGOVT, INT, DIV, RENTS, RYLTY, RLTANG, INTANG, SERVCE, OTHER, TOTAL

Refer to the federal instruction guide section for Multi-State Processing for addition information.

Note: If entries are present on the federal Allocation and Apportionment Worksheets and also on the Kentucky Allocation/Apportionment Worksheet, entries on the Kentucky Allocation/Apportionment Worksheet override the corresponding entries on the federal Allocation and Apportionment Worksheets.

The following entries are used in calculating Kentucky and total partnership property and payroll amounts:

PROPERTY

Inventories
Buildings
Machinery
Equipment
Furniture and Fixtures
Land
Other tangible assets
Supplies
Other Depreciable asset
Other Tangible property
Depletable assets
Leasehold improvements
Annual rent
Rental property rented (system X 8)
Tangible property rented (system x 8)

Less:

Buildings construction in progress
Machinery construction in progress
Equipment construction in progress
Furniture and fixtures construction in progress
Transportation & delivery construction in progress
Other construction in progress

PAYROLL

Included in cost of goods sold
Included in cost of operations
Included in compensation of partners
Included in salesmen's salaries
Included in salesmen's commissions
Included in repairs
Included in others
Included in general and administrative
TOTAL

SALES

Sales - outside to within state
Sales - within to within state
Sales - within to U.S. Government
Sales - within to nontaxable jurisdiction
Interest
Dividends
Rents
Royalties
Sales of real and tangible properties
sales of intangibles
receipts from services
other receipts
less returns/allowances - outside to within
less returns/allowances - within to within
less returns/allowances within to U.S. Gov
less returns/allowances - within to nontaxable
TOTAL