Entering 1120 apportionment data for consolidated or combined states

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Consolidated / combined states supported by UltraTax CS

If UltraTax CS supports the consolidated or combined functionality for a particular state, enter apportionment amounts for each member of the consolidated return in the applicable state column of the member return. If a consolidated state allows eliminations of apportionment, enter the state elimination amounts in the Apportionment spreadsheet of the eliminations return. The amounts entered for each member are combined together and used in the calculation of the consolidated or combined return. The amounts are also combined into a group view that can be accessed in the Apportionment spreadsheet of the consolidated / combined return to view the data entered in the member returns. These group views are read-only. To change amounts entered in a member return, you need to go back to the member return in which the amounts were originally entered.

If a consolidated state return is attached to the consolidated return, two additional columns are added to the Apportionment spreadsheet; the Consolidated / (Override) and the Eliminations columns. UltraTax CS uses the information in the Consolidated / (Override) column to complete the everywhere amounts on consolidated state apportionment forms. When the two additional columns are added, the functionality of the Everywhere / (Override) column does not change. UltraTax CS uses the amounts in the Everywhere / (Override) column to complete the everywhere amounts on combined state returns or states that are attached to the consolidated return as C Corporations. The Everywhere / (Override) column does not include any elimination amounts.

Notes

  • UltraTax CS supports consolidated / combined calculations for the following states: Alabama, Arizona, Arkansas, Alaska, California, Colorado, Connecticut, Florida, Georgia, Hawaii, Idaho, Illinois, Indiana, Iowa, Kansas, Kentucky, Maine, Massachusetts, Minnesota, Mississippi, Missouri, Montana, Nebraska, New Hampshire, New Mexico, New York, New York City, North Dakota, Ohio, Oklahoma, Oregon, South Carolina, Utah, Vermont, Virginia, West Virginia, and Wisconsin.
  • Apportionment data entry needs to be completed for each member of a consolidated return, even if the member is 100 percent in-state.
  • The Consolidated / (Override) and Eliminations columns also exist for combined state returns that allow for eliminations of apportionment. These columns would then be used to complete the everywhere amounts on the applicable combined state apportionment forms.
  • The Eliminations column is read-only. To change elimination amounts, go back to the original source of data entry in the eliminations return.
  • Elimination amounts entered for a state that does not allow for eliminations of apportionment are ignored.

Consolidated / combined states not supported by UltraTax CS

If UltraTax CS does not support the consolidated or combined functionality for a state, the apportionment amounts for that state may be entered either in the state column if the state is attached to the member return, or in the Other column. These amounts are used to calculate the member returns, but are not combined by UltraTax CS into the consolidated return.

Apportionment amounts of consolidated states not supported by UltraTax CS need to be re-entered in the consolidated Apportionment spreadsheet. Attach the state to the consolidated return, accumulate the state apportionment amounts, and enter the amounts into the state column of the spreadsheet.

Note: UltraTax CS uses the amounts in the Everywhere / (Override) column to complete the everywhere amounts on consolidated or combined states not supported by UltraTax CS.

States that do not allow consolidated or combined filing

If the member returns are also filing in a state that does not allow for consolidated or combined filing, enter the apportionment amounts in the respective state column of each member with that state attached. These amounts are used to calculate the member returns, but are not combined by UltraTax CS into the consolidated return.

Apportionment amounts of non-consolidated states need to be re-entered in the consolidated Apportionment spreadsheet. Because the state is not attached to the consolidated return, the member amounts should be accumulated and entered in the Other column of the spreadsheet.

Note: UltraTax CS uses the amounts in the Everywhere / (Override) column to complete the everywhere amounts on state returns that do not allow consolidated or combined filing.


Related topic: Entering 1120 apportionment data for state returns

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