Overriding everywhere amounts for apportionment forms overview (1065)

Alerts and notices

UltraTax CS uses the information in the Everywhere / (Override) column of the Apportionment Information spreadsheet to complete the everywhere amount on the apportionment form for all states and for cities and other returns as required by law.

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 you enter 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.)

UltraTax CS combines the amounts you enter in the state columns and the Other column and then displays the total in the Everywhere / (Override) column. If desired, you can override the calculated everywhere amount for all state, city, or other returns or on a state-by-state (city-by-city) basis.

Click the following links to access information about overriding everywhere amounts for apportionment forms.