Apportionment Information > Idaho tab (1120)

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Fixed Assets and UltraTax CS 2023 help is now on Help and Support. We're still moving articles, but you can find most content for the 2023 tax year there. Continue using the Help & How-To Center for tax years 2022 and older.

Use the state tabs at the bottom of the Apportionment Information window to enter state-specific apportionment information. State tabs appear only if you have added states to the return and if additional apportionment information is required.

To enter state-specific apportionment information, click the appropriate state tab at the bottom of the Apportionment Information window.

Special Information for Processing Idaho Returns

UltraTax CS provides predefined statement dialogs for factor components requiring detail information. UltraTax CS uses the information you enter in the statement dialogs in the Everywhere column on the form for that component. UltraTax CS ignores amounts from the Everywhere / (Override) column for that component.

Fields & buttons

General information group box

Apportionment method

UltraTax CS uses the selection entered in the drop-down list to calculate the apportionment using the single-weighted sales factor for electrical or telephone companies or using the double-weighted sales factor. If the field is blank, the default apportionment method selected will be double-weighted sales factor.

Code Description
1 Double-weighted factor (default)
2 Electrical or Telephone company / Single-weighted factor

Intercompany Eliminations button

Click this button to open the Intercompany Eliminations dialog.

Alternate apportionment group box

UltraTax CS uses the information you enter in this group box to complete form fields and answer questions that are not addressed in the Apportionment spreadsheet.

Modified factors

If the corporation conducts business as one of the special industries designated by Idaho, enter the Idaho and Everywhere amounts for the property, sales, and payroll factors according to the Idaho instructions. UltraTax CS transfers the information to Form 42 and prints "Modified Apportionment Factor" on the form. UltraTax CS uses the modified factors or Apportionment spreadsheet information, but not both.

Apportionment Form Combination Tables guide

Click the following link to view the Apportionment Form Combination Tables Guide. These tables describe how fields from the Apportionment Information spreadsheet and the apportionment tab, if applicable, are combined onto the apportionment form.

Apportionment Form Combination Tables Guide (PDF)

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