In-State vs. Everywhere apportionment amounts (1120)

Alerts and notices

On 1120 state apportionment forms, data is divided into two categories.

  • In-State amount: This amount is the factor amount for a specific component and for a specific state. The amount includes only the amount applicable to that state. The in-state amounts that appear on the apportionment forms are the amounts you enter in the Apportionment Information window. (For city and other returns, the in-city (in-other) amounts that appear on the apportionment forms are the amounts you enter in the Cities and other returns dialog.)
  • Everywhere amount: This amount is the total apportionment amount for a specific component. The amount includes both the in-state amount and the amount outside of that state. State apportionment forms refer to this amount by a variety of titles, including "total amount," "everywhere," and "within and outside." The everywhere amounts that appear on the apportionment forms are the amounts that appear in the Everywhere / (Override) column of the Apportionment spreadsheet or the amounts entered in the respective state's column in the State Everywhere Force dialog, if you needed to force the Apportionment spreadsheet's everywhere amount for that particular state. (Note that the amounts entered in the Cities and other returns dialog are not included in the everywhere amount.)