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California Tax Form 100sr: Apportionment and Allocation of Income

Use the California Tax Form Calculator California Tax Form 100sr: Apportionment and Allocation of Income as a stand alone tax form calculator to quickly calculate specific amounts for your 2018 California state tax return. California Tax Form 100sr: Apportionment and Allocation of Income is also integrated into our comprehensive California State Tax Calculator where you can complete and save your calculations for later use. Alternatively you can use one of our Combined Federal and California State Tax Estimator to quickly calculate your salary, tax and take home pay in California.

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.
1a1a
b1b
c1c
Nonbusiness Income (Loss) from All Sources. See General Information A for definitions and examples.
22
33
44
55
66
77
88
99
Business Income (Loss) before Apportionment (subject to a separate apportionment formula)
1010
1111
1212
1313
1414
1515
1616
1717
18a18a
b18b
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.
19Dividends and interest income (if taxpayer’s commercial domicile is in California):
a19a
b19b
2020
2121
2222
2323
2424
2525
2626
2727
California Business Income (Loss) subject to a separate apportionment formula28
28
2929
3030
3131
Net Income (Loss) for California Purpose
3232
3333
3434
3535
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
1Sales: Gross receipts, less returns, and allowances
aSales delivered or shipped to California purchasers
(i) Shipped from outside California
(ii) Shipped from within California
bSales shipped from California to:
(i) The United States Government
(ii) Purchasers in a state where the taxpayer is not taxable
cTotal 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
dSales from partnerships or LLCs treated as partnerships
Total sales
2Apportionment 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
1Property: 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
2Payroll: Use employee wages, salaries, commissions, and other compensation related to business income. See General Information F. Total payroll
Total payroll%
3Sales: Gross receipts, less returns, and allowances. See General Information G and Specific Instructions
aSales delivered or shipped to California purchasers.
(i) Shipped from outside California
(ii) Shipped from within California
bSales shipped from California to:
(i) The United States Government
(ii) Purchasers in a state where the taxpayer is not taxable
cTotal other gross receipts
Total sales%
4Total percent. Add the percentages in column (c)%
5Apportionment 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.
1Describe briefly the nature and location(s) of the California business activities.
2State the exact title and principal business activity of all joint ventures, partnerships, or LLCs in which the corporation has an interest.
3Apportionment 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   If “No,” explain.
4Does 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.   If “No,” explain.
5Did the taxpayer use reasonable approximation to assign sales under Schedule R-1, Part A, line 1c (i)-(iv)?   If “Yes,” provide a brief description
6Are 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?   If “No,” explain.
7Has 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.   If “Yes,” explain.
8Does the California sales figure on Schedule R-1 (or comparable schedule in a combined report) include all sales shipped to California destinations?   If “No,” indicate the name of the selling member and the nature of the sales activity believed to be immune
9Does 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?   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)
1Income from rents
2Rental deductions
3Net 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 soldReal estate and other tangible assetsIntangible assetsTotal
(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
2Total 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)
11
22
33
44
55
66
77
88
99
1010
1111
1212
1313
1414
1515
1616
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.
11
22
33
44
55
66
77
88
99
1010
1111
1212
Contributions Adjustment
1313
14Amount of contributions allowable:
a14a
b14b
1515
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.)ABCCalifornia corporation number (if one is assigned)FEINTotal 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)FEINEffective 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 nameCalifornia corporation number (if applicable) or FEINIs 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?
YesNoYesNoAcq.Dis.Date
(mm/dd/yyyy)

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