Apportionment Information > Utah tab (1065)

Show expandable text

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 Utah returns

UltraTax CS provides predefined statements for factor components requiring detail information. UltraTax CS uses the information you enter in the statements 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

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

Nature and location of Utah business activities

Enter the nature and location of Utah business activities in the statement. UltraTax CS uses this information to complete the top of Form TC-65, Schedule J.

Elect double-weighted sales factor formula

Mark this checkbox if the partnership elects to use the double-weighted sales factor formula. UltraTax CS calculates the double-weighted sales percentages for Form TC-65, Schedule J, Page 2, line 13 and does not calculate the equally-weighted three-factor percentage for Form TC-65, Schedule J, Page 2, line 9 or the Sales Factor Weighted Taxpayer percentage for Form TC-65, Schedule J, Page 2, line 14.

Elect single sales factor formula

Mark this checkbox if the partnership elects to use the single sales factor formula. UltraTax CS calculates the single weighted sales percentage for Form TC-65, Schedule J, Page 2, line 14 and does not calculate the equally-weighted taxpayer percentage for Form TC-65, Schedule J, Page 2, line 9.

Force equally-weighted 3 factor formula (does not meet Sale Factor Weighted Taxpayer definition)

Mark this checkbox if the partnership does not meet the definition of a Sales Factor Weighted Taxpayer as defined on Form TC-20, Schedule J, Page 2. UltraTax CS calculates the equally-weighted three-factor formula percentage for Form TC-65, Schedule J, Page 2, line 9 and does not calculate the Sales Factor Weighted Taxpayer percentage for Form TC-65, Schedule J, Page 2, line 14.

Note: If you are filing the return electronically and the NAICS code indicates you are required to use the Sales Factor Weighted Method, you cannot elect either the Double or Equally Weighted Methods. If elected, you must file the return on paper.

NAICS code (unitary group)

Unitary groups are considered sales factor weighted taxpayers based on the NAICS code that represents more than 50 percent of the total sales everywhere of the entire unitary group, not just the parent company. Enter the NAICS code that represents more than 50 percent of total sales for the unitary group.

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

Was this article helpful?

Thank you for the feedback!