CCH Axcess Tax

Multiple State Allocation and Apportionment

Apportionment Factors for Multi-State Corporations

Select Detail Code: On the federal Common State category, Allocation and Apportionment worksheet, various sections, a detail code is entered at the head of each column, and the amount for each state is entered on the line for that state.

The total everywhere amount is computed as the sum of the entries for each state, plus entries on the lines for foreign and other. Detail codes are provided for each category of property, payroll and sales. The federal Common State category, Total Everywhere Overrides worksheet is available to override the total everywhere amounts for each factor.

Refer to the federal help for Multi-State Processing for additional information.

Specific entries for computing Kansas apportionment and allocation are:

PROPERTY
Use the Common State category, Apportionment worksheet, Property section to enter the following codes:
Total Property - computed or	Total property - Override(N/A Everywhere)
Inventory	Inventories
Land	Land
Buildings	Buildings
Machinery & equipment	Machinery and Equipment
Furniture & fixtures	Furniture and fixtures
Delivery equipment	Transportation and delivery equipment
Leasehold improvements	Leasehold improvements
Other depreciable or tangible assets or property	Other depreciable assets, Depletable assets, Supplies, Other tangible property
Construction-in-Progress	Buildings construction in progress Machinery construction in progress Equipment construction in progress Transportation & delivery constr in prog Other construction in progress
Real/Tangible property rented - rental expense	Real property rented(system x 8), Tangible prop rent(sys x 8)
SALES
Use the Common State category, Apportionment worksheet, Sales section to enter the following codes:
Total Sales - computed or	Total sales - Override(N/A Everywhere)
Sales to KS from outside KS	Sales - outside to within state less Returns/allowances - outside to within
Sales to KS from within KS	Sales - within to within state less Returns/allowances - within to within
Sales from KS to US Gov	Sales - within to U.S. Government less Returns/allowances - within to U.S. Gov
Sales from KS in a state where not taxable	Sales - within to nontaxable jurisdictn less Returns/allowances - within to nontaxbl
Other gross receipts, Interest, Rents, Royalties	Interest, Rents, Royalties, Sales of intangibles,Receipts from services, Other receipts
Gross sales price of assets (gross proceeds - tangible assets)
Gross Sales price of assets (except securities)
PAYROLL
Use the Common State category, Apportionment worksheet, Payroll section to enter the following codes:
Total Payroll	Total payroll - Override (N/A Everywhere)
Cost of goods sold	Included in cost of goods sold
Compensation of officers	Included in compensation of officers
Salaries & wages	Included in general and administrative
All other	Included in cost of operations Included in salesmen's salaries Included in salesmen's commissions Included in salesmen's commissions Included in others
NONBUSINESS INCOME
Use the Common State category, Apportionment worksheet, Nonbusiness Income section to enter the following codes:
Total nonbusiness income (loss) - computed or	Total allocation-Override(N/A Everywhere)
Dividends	Dividends
Interest	Tax exempt interest, Other interest
Rents	Rents - real property, Rents - tangible personal property
Royalties	Royalties - tangible personal property, Royalties - real property
Patent/copyright royalties	Patent royalty, Copyright royalty
Partnership income (loss)	Partnership income
Other income (loss)	Other income (loss)
Gain (loss) real property	Real property - gain (loss)
Gain (loss) tangible personal property	Tangible personal prop. - gain (loss)
Gain (loss) intangible personal property	Intangible property - gain (loss)
Misc. nonbusiness income and expenses	Other income (loss)

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