Notes

• The level of detail entered into the spreadsheet must support the most complex apportionment form attached to the client.

  When you enter apportionment data, you must enter data to the level of detail required to support the most complex apportionment form attached to the client. This detail ensures the correct calculation of the everywhere amount to be included on all state apportionment forms.

  • A summary apportionment form requires information for only a few components. An example of a summary apportionment form is the schedule of apportionment on Ohio Form 4708.
  • A complex apportionment form requires information for many components. An example of a complex apportionment form is Kentucky Form 765, Schedule A.
• Because all apportionment information is entered on a state-by-state basis, we recommend organizing the client's apportionment information by state before you enter data.
• Generally, UltraTax CS uses the white fields in the state column(s) and the corresponding fields in the Everywhere / (Override) column to complete the state's apportionment form. For additional information about how the white fields on the spreadsheet are combined onto the apportionment forms, refer to the Apportionment Form Combination Tables Guide (links to PDF, which requires the Adobe Reader). UltraTax CS does not use the information entered in the shaded fields on that state's apportionment form. However, the amounts in the shaded fields do accumulate in the Everywhere / (Override) column, which UltraTax CS uses in the everywhere amount

  In-state vs. Everywhere apportionment amounts

  On 1065 state apportionment forms, data is divided into two categories.

  • In-state amount: This amount is the factor amount for a specific component 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 amounts that appear on the apportionment forms are the amounts entered 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 Information spreadsheet or the amounts entered in the respective state's column in the State Everywhere Force dialog, if you need to force the Apportionment Information 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.)
  on the apportionment forms for other states that require information for that component. For both white and shaded fields, if a state does not follow the general rule, this information is explained in the state's Special information for processing returns section of the apportionment help. View an example.

  Example of how everywhere amounts are calculated

  Scenario: A client is filing both an Iowa and an Oklahoma return. Iowa uses only the sales factor to calculate apportionment, while Oklahoma uses all three factors. As a result, all of the fields in the Iowa columns of the Property and Payroll tabs of the Apportionment Information spreadsheet are shaded.

  Data entry: When you enter land information in the Property tab, enter the value of Oklahoma land in the Oklahoma column and enter the value of Iowa land in the Iowa column. UltraTax CS combines these two amounts and displays the total in the Everywhere / (Override) column.

  Results: When UltraTax CS calculates the return, the Iowa return will not include any land information on the Iowa apportionment form, because Iowa does not use the property factor. The Oklahoma apportionment form will include the value of the Oklahoma land in the in-state column and the value of all land owned (the amount from the Everywhere / (Override) column) in the everywhere column.

Notes

• With detailed asset data entry, you can classify assets for the property factor and UltraTax CS automatically transfers the year-end amounts to the corresponding field in the Property tab in the Apportionment Information window and the Cities and other returns dialog. See Classifying assets for apportionment property factors (1065).
• The Excel Export / Import utility allows you to quickly and efficiently import and export apportionment information to and from UltraTax/1065 and a Microsoft Excel workbook.
• Use the Overview of Importing Statement Data from Excel procedures to import information into statements.

Tips

• By default, the cursor moves down to the next row in a column when you complete a field. Switching to Cursor Right mode causes the cursor to move to the next column in the same row. To switch to Cursor Right mode, choose Movement > Cursor Right.
• For information about deleting apportionment information, see Deleting apportionment data (1065).
• If necessary, you can override the amount in the Everywhere / (Override) column for all states or on a state-by-state basis. See Overriding everywhere amounts for apportionment forms overview.