New (tax) year, new help!
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 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 Maryland returns
The application provides predefined statements for factor components requiring detail information. The application uses the information you enter 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 you enter in this group box to complete form fields and answer questions that are not addressed in the Apportionment Information spreadsheet.
Enter the type of apportionment formula to apply. If this field and the Alternate apportionment type code field are blank, the application automatically calculates the apportionment percentage using the three-factor formula. The options for the type of apportionment to apply are listed in the drop-down list and in the following table.
| Option |
Description |
| Regular 3 factor apportionment (default) |
The application calculates the apportionment percentage using a three-factor formula of property, payroll, and triple-weighted receipts. |
| Leasing or rental operation |
The application calculates the apportionment percentage using an equally weighted two-factor formula of receipts and property. |
| Contracting or operating as a service |
The application calculates the apportionment percentage using a one-factor formula of gross receipts. |
| Multi-state Manufacturing Corporation |
The application calculates the apportionment percentage using a one-factor formula of gross receipts. |
| Sec. 338(h)(10) election |
The application calculates the apportionment percentage using a one-factor formula of property. |
| Worldwide headquartered |
The application calculates the apportionment percentage using a three-factor formula of property, payroll, and double-weighted receipts. |
Alternate Apportionment group box
Enter the type of alternate apportionment formula to apply. When alternate apportionment is used, the name of the alternate apportionment method prints on Form 510, Page 3.
Enter the type of alternate apportionment formula to apply. When alternate apportionment is used, the name of the alternate apportionment method prints on Form 510, Page 3. The options for the type of alternate apportionment to apply are listed in the drop-down list and in the following table.
| Option |
Description |
| Trucking operation |
The application calculates the apportionment percentage using a one-factor formula of road mileage. In the Alternate apportionment factor fields, enter the road mileage in both the Maryland and Everywhere columns. |
| Railroad operation |
The application calculates the apportionment percentage using a one-factor formula of track mileage traveled. In the Alternate apportionment factor fields, enter the track mileage traveled in both the Maryland and Everywhere columns. |
| Shipping operation |
The application calculates the apportionment percentage using a one-factor formula of voyage days. In the Alternate apportionment factor fields, enter the voyage days in both the Maryland and Everywhere columns. |
| Airline operation |
The application calculates the apportionment percentage using a one-factor formula. In the Alternate apportionment factor fields, enter the appropriate amounts in both the Maryland and Everywhere columns. |
Enter the Maryland or Everywhere amounts used to calculate the trucking, railroad, shipping, or airline alternate apportionment method. The application ignores apportionment entries made in the Property, Payroll, and Sales Spreadsheet when calculating the Maryland return.
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
2018 UltraTax CS
