Apportionment Information > Alabama tab (1065)

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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 client 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 Alabama returns

The application provides predefined statements for factor components requiring detail information. The application uses the information entered in the statements in the Everywhere column on the form for that component. The application ignores amounts from the Everywhere / (Override) column for that component.

Fields & buttons

General Information group box

The application uses information entered in this group box to complete form fields and answer questions that are not addressed in the Apportionment Information spreadsheet.

Additional property information

Alabama has two additional classes of property that you need to report separately on the apportionment factor section of the return. The two special types of property are as follows:

IDB/IRB property

This property is financed through industrial development boards or by industrial revenue bonds issued by municipalities. All Industrial Development Board property that the taxpayer utilizes should be reported at its original cost basis.

Government property

All government property (whether local, state, or federal), when such property is made available for use by the taxpayer, should be reported at its current fair market value.

Additional sales information

Alabama has three additional classes of sales to report separately on the apportionment factor section of the return. The three special types of sales are as follows:

Dest. sales to US Government

Enter information to reduce the Alabama destination sales entered in the Apportionment Information spreadsheet by the amount of destination sales to the US government.

Dividends

Enter amounts for Alabama Form 65, Page 2, line 19, Dividends.

Gross proceeds cap./ord. gains

Enter amounts for Alabama Form 65, Page 2, line 23, Gross proceeds from capital and ordinary gains.

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

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