Apportionment Information spreadsheet (1065)

Alerts and notices

Use the Apportionment Information 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 Information spreadsheet, choose View > Apportionment with a 1065 client open. The spreadsheet is located at the top of the Apportionment Information window. Note that you must have a state return attached to this client to open the Apportionment Information window.

Apportionment data entry

  • White fields: Generally, UltraTax CS uses the amounts entered in the white fields in the state columns 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 combine onto the apportionment forms, refer to the Apportionment Form Combination Tables Guide.
  • Shaded fields: Generally, UltraTax CS does not use the information entered in the shaded fields on that state's apportionment form. However, the amounts entered in the shaded fields accumulate in the Everywhere / (Override) column, which UltraTax CS uses as 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 entered 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. If a state does not follow the general rule, this information is explained in that 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.

  • Statements: Some fields in the Apportionment Information spreadsheet and state tabs have statements in which to enter detailed information for this factor's component.
    • Many statements include separate fields for in-state and everywhere information. UltraTax CS uses the information entered in the statement's Everywhere column on that state's form for that component. UltraTax CS ignores the amount in the Everywhere / (Override) column in the Apportionment Information spreadsheet for that component for that state.
    • If the Statement Statement dialog button button is underlined and purple, then the amount imported from Excel (using the Excel Export / Import utility) or transferred from the Asset tab (using asset detail for apportionment) does not equal the amount in the statement. Open the statement and update the detail.
  • Column totals: For the state returns, city returns or other returns, and Everywhere / (Override) columns, UltraTax CS calculates the amounts entered in the white fields and displays the total at the bottom of the column. UltraTax CS calculates the total amounts in the same manner as the application calculates the amounts for the apportionment form. For example, annual rents are multiplied by eight, and returns and allowances are deducted from sales.
  • With detailed asset data entry, you can classify assets for the property factor and automatically transfer the year-end amounts to the corresponding field in the Property tab. See Classifying assets for apportionment property factors (1065).
  • With the Excel Export / Import utility, you can quickly and efficiently import and export apportionment information to and from UltraTax/1065 and a Microsoft Excel Workbook.
  • You can import data from an Excel spreadsheet or the Windows Clipboard into a statement. See Overview of importing statement data from Excel.

Spreadsheet columns

  • Component: This column lists the most frequently used elements for this factor. Components that are not listed in this column are available in the appropriate state tab at the bottom of the Apportionment Information window. If the state does not require additional information, no state tab appears in this window.
  • State: Enter the in-state amounts for the apportionment forms in these columns. Most apportionment data entry is completed in these columns. Note that only states attached to the current client appear as columns.

    Note: Click a state tab at the bottom of the Apportionment Information window to access city and other return apportionment.

  • Other: Enter component data that you would not enter in one of the state columns, such as out-of-country information or data for states that do not require partnership tax returns.
  • Everywhere / (Override): UltraTax CS uses the information in this column to complete the everywhere amount on the state's apportionment forms. UltraTax CS combines the amounts entered in the state columns and the Other column and then displays the total in the Everywhere / (Override) column.

    Notes

    • If necessary, you can override the amount in the Everywhere / (Override) column to override the amount for all states. The overridden amount appears in red in this column.
    • UltraTax CS does not include city or other return information entered in the Cities and other returns dialog in the Everywhere / (Override) column.
  • Federal Amount: This column shows information from the federal return for your reference only. UltraTax CS does not use data from this column on the state apportionment forms.

Related topic: Apportionment Information window (1065)