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California Tax Form 100sr: Apportionment and Allocation of Income

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Apportionment and Allocation of Income
Water’s-Edge Filers Only: If controlled foreign corporations are included in the combined report, attach form FTB 2416
Complete Schedule R (Side 1 and Side 2) and all applicable Schedules (R-1 through R-7). See General Information for Schedule R.
1	a	Net income (loss) after state adjustments from Form 100 or Form 100W, Side 2, line 17; Form 100S, Side 2, line 14; Form 100X, line 4. Form 565 and Form 568 filers: Enter the total of line 1 through line 11c from Schedule K (565 or 568) less the total of line 12 through line 13e from Schedule K (565 or 568)								1a
	b	Water’s-edge foreign investment interest offset from form FTB 2424, line 17								1b
	c	Total. Combine line 1a and line 1b								1c
Nonbusiness Income (Loss) from All Sources. See General Information A for definitions and examples.
2	Dividends included on line 1a and not deducted on Form 100, Side 2, line 11; Form 100W, Side 2, lines 11a/b; or Form 100S, Side 2, lines 9 and 10							2
3	Interest. Attach schedule							3
4	Net income (loss) from the rental of property from Schedule R-3, line 3, column (c)							4
5	Royalties. Attach schedule							5
6	Gain (loss) from the sale of assets from Schedule R-4, line 2, column (e)							6
7	Gain (loss) from sale of a nonbusiness interest in a partnership or LLC . Attach schedule							7
8	Miscellaneous nonbusiness income (loss). Attach schedule							8
9	Total nonbusiness income (loss). Combine line 2 through line 8									9
Business Income (Loss) before Apportionment (subject to a separate apportionment formula)
10	Nonunitary partnership or LLC business income (loss)							10
11	Income (loss) from a separate trade or business. Attach supplemental Schedule R							11
12	Business income (loss) deferred from prior years. See General Information L							12
13	Capital gain (loss) netting subject to separate apportionment. See General Information M							13
14	Total separately apportionable business income (loss). Combine line 10 through line 13									14
15	Total business income (loss) subject to apportionment for this trade or business, subtract the sum of line 9 and line 14 from line 1c									15
16	Interest offset from Schedule R-5, line 7 or line 16 (California domiciliaries only)									16
17	Business income (loss) for this trade or business subject to apportionment. Combine line 15 and line 16									17
18	a	Apportionment percentage from Schedule R-1, Part A, line 2 or Part B, line 5								18a
	b	Business income (loss) apportioned to California. Multiply line 17 by line 18a								18b
Nonbusiness Income (Loss) Allocable to California. If no income (loss) is allocable to California, do not complete line 19 through line 26, enter -0- on line 27 and go to Side 2, line 28.
19	Dividends and interest income (if taxpayer’s commercial domicile is in California):
	a	Dividends included in line 2 above								19a
	b	Interest included in line 3 above								19b
20	Net income (loss) from the rental of property within California from Schedule R-3, line 3, column (b)									20
21	Royalties. Attach schedule									21
22	Gain (loss) from the sale of assets within California from Schedule R-4, line 2, total of column (b) and column (d). Combined reporting groups, see General Information M									22
23	Gain (loss) from sale of a nonbusiness interest in a partnership or LLC. Attach schedule									23
24	Miscellaneous nonbusiness income (loss). Attach schedule									24
25	Total nonbusiness income (loss) allocable to California. Combine line 19a through line 24									25
26	Interest offset from line 16 allocated to income included on line 19a and line 19b (California domiciliary only). See General Information J									26
27	Net nonbusiness income (loss) allocable to California. Subtract line 26 from line 25									27
California Business Income (Loss) subject to a separate apportionment formula								28
28	California business income (loss) from a nonunitary partnership or LLC
29	California income (loss) from a separate trade or business. Attach supplemental schedule R							29
30	California business income (loss) deferred from prior years. See General Information L							30
31	Total business income (loss) separately apportioned to California. Combine line 28 through line 30									31
Net Income (Loss) for California Purpose
32	Post-apportioned and allocated amounts from capital gain (loss) netting. See General Information M									32
33	Net income (loss) for California purposes before contributions adjustment. Combine lines 18b, 27, 31, and 32									33
34	Contributions adjustment from Schedule R-6, line 15									34
35	Net income (loss) for California purposes. Combine line 33 and line 34. Enter here and on Form 100 or Form 100W, Side 2, line 18 or Form 100S, Side 2, line 15									35
Schedule R-1 Apportionment Formula.
Part A Standard Method – Single-Sales Factor Formula. Complete this part only if the corporation uses the single-sales factor formula.
See General Information G and Specific Instructions.						(a) Total within and outside California		(b) Total within California		(c) Percent within California [(b) ÷ (a)] x 100
1	Sales: Gross receipts, less returns, and allowances
	a	Sales delivered or shipped to California purchasers
		(i) Shipped from outside California
		(ii) Shipped from within California
	b	Sales shipped from California to:
		(i) The United States Government
		(ii) Purchasers in a state where the taxpayer is not taxable
	c	Total other gross receipts
		(i) Sales from services
		(ii) Sales or other income from intangibles
		(iii)Sales from rental, leasing or licensing of tangible or real property
		(iv)Sales from other gross receipts
	d	Sales from partnerships or LLCs treated as partnerships
	Total sales
2	Apportionment percentage. Divide total sales column (b) by total sales column (a) and multiply the result by 100. Enter the result here and on Schedule R, Side 1, line 18a. See General Information H									%
Part B Three-Factor Formula. Complete this part only if the corporation uses the three-factor formula.
See General Information G and Specific Instructions.						(a) Total within and outside California		(b) Total within California		(c) Percent within California [(b) ÷ (a)] x 100
1	Property: Use the average yearly value of owned real and tangible personal property used in the business at original cost. See General Information E. Exclude property not connected with the business and the value of construction in progress.
	Inventory
	Buildings
	Machinery and equipment (including delivery equipment)
	Furniture and fixtures
	Land
	Other tangible assets. Attach schedule
	Rented property used in the business. See General Information E
	Total property
2	Payroll: Use employee wages, salaries, commissions, and other compensation related to business income. See General Information F. Total payroll
	Total payroll									%
3	Sales: Gross receipts, less returns, and allowances. See General Information G and Specific Instructions
	a	Sales delivered or shipped to California purchasers.
		(i) Shipped from outside California
		(ii) Shipped from within California
	b	Sales shipped from California to:
		(i) The United States Government
		(ii) Purchasers in a state where the taxpayer is not taxable
	c	Total other gross receipts
	Total sales									%
4	Total percent. Add the percentages in column (c)									%
5	Apportionment percentage. Divide line 4 by 3, enter the result here and on Schedule R, Side 1, line 18a. See General Information H									%
Schedule R-2 Sales and General Questionnaire. Attach additional sheets if necessary.
1	Describe briefly the nature and location(s) of the California business activities.
2	State the exact title and principal business activity of all joint ventures, partnerships, or LLCs in which the corporation has an interest.
3	Apportionment perDoes the California sales figure on Schedule R-1 (or a comparable schedule in a combined report) include all sales shipped from California where the purchaser is the U.S. Government?centage. Divide line 4 by 3, enter the result here and on Schedule R, Side 1, line 18a. See General Information H Yes No If “No,” explain.
4	Does the California sales figure on Schedule R-1 (or a comparable schedule in a combined report) include all sales shipped from California to states in which the taxpayer is not subject to tax? See General Information G and Specific Instructions. Yes No If “No,” explain.
5	Did the taxpayer use reasonable approximation to assign sales under Schedule R-1, Part A, line 1c (i)-(iv)? Yes No If “Yes,” provide a brief description
6	Are the nonbusiness items reported on Schedule R, Side 1, line 2 through line 8, and the apportionment factor items reported on Schedule R-1 treated consistently on all state tax returns filed by the taxpayer? Yes No If “No,” explain.
7	Has this corporation or any member of its combined unitary group changed the way income is apportioned or allocated to California from prior year tax returns? See General Information I. Yes No If “Yes,” explain.
8	Does the California sales figure on Schedule R-1 (or comparable schedule in a combined report) include all sales shipped to California destinations? Yes No If “No,” indicate the name of the selling member and the nature of the sales activity believed to be immune
9	Does the California sales figure on Schedule R-1 (or comparable schedule in a combined report) include all sales delivered to customers outside California which have an ultimate destination in California? Yes No If “No,” explain.
Schedule R-3 Net Income (Loss) from the Rental of Nonbusiness Property
						(a) Total outside California		(b) Total within California		(c) Total outside and within California (a) + (b)
1	Income from rents
2	Rental deductions
3	Net income (loss) from rents. Subtract line 2 from line 1. Enter the result here and enter column (c) on Side 1, line 4; enter column (b) on Side 1, line 20
Schedule R-4 Gain (Loss) from the Sale of Nonbusiness Assets
California sales of nonbusiness assets include transactions involving: (1) real property located in California; (2) tangible personal property, if it had a situs in California at the time of sale, or if the corporation is commercially domiciled in California and not taxable in the state where the property had a situs at the time of sale; and (3) intangible personal property if the corporation’s commercial domicile is in California or the income is otherwise allocable to California.
Description of property sold				Real estate and other tangible assets		Intangible assets				Total
				(a) Gain (loss) from outside California	(b) Gain (loss) from within California	(c) Gain (loss) from outside California		(d) Gain (loss) from within California		(e) Gain (loss) (a)+(b)+(c)+(d)
1


2	Total gain (loss)
Enter total gain (loss) line 2, column (e) on Side 1, line 6 and enter total of line 2, columns (b) and (d) on Side 1, line 22.
Schedule R-5 Computation of Interest Offset. Complete only if there are entries on line 2 and/or line 3 of Schedule R and if Schedule R-1 is required. See General Information J. (California domiciliary only)
1	Total interest expense deducted							1
2	Water’s-edge foreign investment interest offset from Side 1, line 1b							2
3	Balance. Subtract line 2 from line 1							3
4	Total interest income (Form 100 or Form 100W, Side 1, line 4 and Schedule F, line 5a and line 5b; or Form 100S, Side 1, line 3 and interest income included on Schedule F, line 5 or Schedule K, line 4)							4
5	Nonbusiness interest income from Side 1, line 3							5
6	Business interest income. Subtract line 5 from line 4									6
7	Excess interest expense over business interest income. Subtract line 6 from line 3. If line 6 exceeds line 3, enter -0- here and on Side 1, line 16, and do not complete the rest of this schedule									7
8	Total dividend income							8
9	Deducted dividends from Form 100, Side 2, lines 10 and 11; Form 100W, Side 2, lines 10 and 11a/b; or Form 100S, Side 2, lines 9 and 10							9
10	Net dividend income. Subtract line 9 from line 8									10
11	Business dividend income							11
12	Deducted dividends from Form 100, Side 2, lines 10 and 11; Form 100W, Side 2, lines 10 and 11a/b; or Form 100S, Side 2, lines 9 and 10, attributable to business dividend income							12
13	Net business dividend income. Subtract line 12 from line 11									13
14	Net nonbusiness dividend income. Subtract line 13 from line 10									14
15	Total nonbusiness interest and dividend income. Add line 5 and line 14									15
16	Enter the lesser of line 7 or line 15. Enter here and on Side 1, line 16									16
If interest and/or dividend income is reported on Side 1, line 19a or line 19b, enter the allocable portion of Schedule R-5, line 16 on Side 1, line 26. See General Information J. If no interest or dividend income is reported on Side 1, line 19a or line 19b, do not deduct any interest expense on Side 1, line 26.
Schedule R-6 Contributions Adjustment. See General Information N.
1	Total contributions paid (current year and carryover amount)									1
2	Net income (loss) after state adjustments from Side 1, line 1c									2
3	Portion of dividends deductible under R&TC Sections 24410 and 24411 (from Side 2 of the Form 100, line 11; Form 100W, lines 11a/b; or Form 100S, lines 9 and 10), and other adjustments. See General Information N									3
4	Contributions deducted on Form 100, Form 100W, or Form 100S									4
5	Total. Add line 2 through line 4. If zero or less, enter -0-									5
6	Multiply line 5 by 10% (0.1)									6
7	Net income (loss) for state purposes before contributions adjustment from Side 2, line 33									7
8	Business dividends deductible on line 3 multiplied by the average apportionment percentage from Schedule R-1, Part A, line 2 or Part B, line 5									8
9	Amount of line 3 attributable to nonbusiness dividends reported on Side 1, line 19a									9
10	Contributions deducted (from line 4 above) multiplied by the average apportionment percentage from Schedule R-1, Part A, line 2 or Part B, line 5									10
11	Total. Add line 7 through line 10. If zero or less, enter -0-									11
12	Multiply line 11 by 10% (0.1)									12
Contributions Adjustment
13	Enter the amount shown on line 10									13
14	Amount of contributions allowable:
	a	If line 1 equals or exceeds line 6, enter the lesser of line 1 or line 12								14a
	b	If line 1 is less than line 6, divide line 11 by line 5. Then multiply line 1 by the result and enter here								14b
15	Contributions adjustment. Subtract line 14a or line 14b from line 13. Enter here and on Side 2, line 34. If the result is a negative amount, enter in brackets									15
This election is an integral part of the return of all taxpayers participating in the election, and must be filed annually with Schedule R. Signing the California tax return is an acknowledgement that the key corporation and its electing affiliates agree to comply with the terms and conditions contained in this Schedule R-7 Election. (See Side 7 for the terms of this election).
Part I Taxpayers Electing to File, or No Longer Included in the Single Group Return. See instructions below before completing the tables. *The key corporation must be taxable in California and, where applicable, be the parent corporation. If the parent corporation is not a California taxpayer, the key corporation should be the California taxpayer with the largest property factor numerator in California. For a complete definition of a key corporation, see Side 7 Terms and Conditions. In order for a group return to satisfy the individual subsidiary’s filing requirements, the Schedule R-7 must include all of the information requested in Part I, Section A, (see Cal. Code Regs., tit. 18 section 25106.5-11). If the information in Part I, Section A, is not filled out completely, the electing member(s) Schedule R-7 election may be disallowed. If an electing member(s) Schedule R-7 election is disallowed, they must file a separate California return. Check box A if the electing member is incorporated, organized, qualified, or registered to do business in California. Check box B if the electing member has any property, payroll, sales in California, or derives income from sources within California, but is not doing business in California. Check box C if the corporation is a new electing member for this current group. Enter the California corporation number if one was assigned by the California Secretary of State (SOS) or the Franchise Tax Board (FTB). Note: Schedule R-7, Part I, Section A, should only contain information of corporations that are required to file a return in California, and who are subject to California income or franchise tax. If a corporation does not have a California return filing requirement, the entity should not be listed in this Part I, Section A. The entity should be listed in Part II, Other Affiliated Corporations. The first corporation listed should be the “key corporation.” The “key corporation” information entered in Schedule R-7, Part I, Section A, must match the information of the corporation entered on Form 100 or Form 100W, Side 1. Total the number of members (including parent/key corporation) listed below, and enter the result on Form 100 or 100W, Side 1, Schedule Q, Question B3
Section A – List of Taxpayers Making Election to File a Single Group Tax Return. Attach additional sheets using the same format, if necessary.
Electing taxpayer corporation (Enter the legal name that is filed with the California SOS. Do not use abbreviations unless the abbreviation is part of the legal name.)			A	B	C	California corporation number (if one is assigned)		FEIN		Total self-assessed tax
(California key corporation name*)





















Part I Taxpayers Electing to File, or No Longer Included in the Single Group Return. See instructions below before completing the tables. (continued) Use Part I, Section B, to list each taxpayer that is no longer included in the single group tax return from prior year Part I, Section A. Include each taxpayer’s legal name, California corporation number or federal employer identification number (FEIN), and effective date in the space provided. The effective date is the date that the entity is removed from the single group tax return.
Section B – List of Taxpayers No Longer Included in the Single Group Tax Return After the Last Filing. Attach additional sheets using the same format, if necessary
Taxpayer’s name (Enter the legal name that is filed with the California SOS)						California corporation number (if one is assigned)		FEIN		Effective date (mm/dd/yyyy)




Part II Other Affiliated Corporations. List each affiliated corporation not listed in Part I, Section A. A corporation is an affiliated corporation for this purpose if it is a member of the same commonly controlled group (see R&TC Section 25105(b) and FTB Pub. 1061, Guidelines for Corporations Filing a Combined Report, for more information). All affiliated corporations should be listed whether or not they are California taxpayers or are unitary with the key corporation. Include the California corporation number for each taxpayer. If the California corporation number is not available, then include the FEIN.
List of Affiliates Not Included in Part I, Section A. Attach additional sheets using the same format, if necessary
Affiliate corporation’s name			California corporation number (if applicable) or FEIN	Is this corporation unitary with the electing group?		Does this corporation file a California tax return on a different fiscal year than the electing group?		Was this corporation acquired or disposed of during the year?
				Yes	No	Yes	No	Acq.	Dis.	Date (mm/dd/yyyy)

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