Apportionment spreadsheet (990)

Alerts and notices

Use the Apportionment spreadsheet to enter information for the apportionment factors. The spreadsheet consists of three tabs; one for each factor: Property, Payroll, and Sales.

To open the Apportionment spreadsheet, choose View > Apportionment or press CTRL+B with a 990 client open. Note that you must have a state return attached to this client to open this window. See Adding a state or city return for a client.


  • White fields: Generally, UltraTax CS uses the white fields in the state columns and the corresponding fields in the Everywhere / (Override) column to complete the state's apportionment form. Specific information on how these fields are combined on the form can be found in each state's Apportionment Combination table.
  • Shaded fields: Generally, UltraTax CS does not use the information you enter in the shaded fields on a state's apportionment form. However, the amounts you enter in the shaded fields accumulate in the Everywhere / (Override) amount, which UltraTax CS uses as the everywhere amount on the apportionment forms for other states that require information for that component.
  • Statement dialogs: Some fields in the spreadsheet have statement dialogs in which you can enter detailed information for the factor's component. UltraTax CS uses the information you enter in the statement dialog's Everywhere column on the state form for that component. UltraTax CS ignores the amount in the Apportionment spreadsheet's Everywhere / (Override) column for that component for that state.

    The statement dialogs include separate fields for in-state and everywhere information. Be sure to complete the everywhere information, because UltraTax CS uses only the statement dialog's everywhere information for that particular component.

  • Column totals: For the state, Other, and Everywhere / (Override) columns, UltraTax CS calculates the amounts entered in the white fields and displays the total at the bottom of the column. The amounts are calculated in the same manner in which they are calculated for the apportionment form. For example, annual rents are multiplied by eight, and returns and allowances are deducted from sales.
  • Detailed asset data entry allows you to classify assets for the property factor and automatically transfers the beginning-of-year and end-of-year amounts to the corresponding field in the Property tab.
  • You can import data from an Excel spreadsheet or the Windows Clipboard into a statement dialog.

Columns in this spreadsheet

Related topic: Apportionment Information window

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