2018 UltraTax CS
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| State | Apportionment factors | Allocation available? | Where to allocate? | Items available to allocate | Can all state income be allocated? | Can all lower-tiered K-1 income be allocated? | Additional information |
|---|---|---|---|---|---|---|---|
| Alabama (AL) | Property, Payroll, Sales | Yes, limited* | Screen ALAdj | Certain items of ordinary income and nonbusiness items | No | No | |
| Arizona (AZ) | Property, Payroll, Sales | Yes | Screen AZAlloc | All Schedule K | Yes | No, only rental activities and royalties | |
| Arkansas (AR) | N/A | Yes | Screens ARAlloc and ARAlloc2 | Form AR1050, Page 1 and Schedule K | Yes | Yes | |
| California (CA) | Sales | Yes | Screen CAAlloc | Nonbusiness income only | No | Yes | |
| Colorado (CO) | Sales | Yes | Screen COAlloc | Net rent/royalties from real/tangible personal property, capital gains and losses, interest and dividends, patents and copyright royalties, other nonbusiness income | Yes | Yes | |
| Connecticut (CT) | Property, Payroll, Sales | Yes | Screen CTAlloc | All non pass-through items | Yes | Yes | Lower-tiered income is always allocated for CT purposes. All other income can be either apportioned or allocated to the state. |
| District of Columbia (DC) | Property, Payroll, Sales | Yes | Screen DCInc | Most of Schedule K | No, ordinary income not available | No, most can be allocated on Screen DCInc | |
| Delaware (DE) | Property, Payroll, Sales | Yes | Screen DEAlloc | All Schedule K | Yes | Yes | |
| Florida (FL) | Property, Payroll, Sales | No | N/A | N/A | N/A | N/A | |
| Georgia (GA) | Sales | Yes | Screen GAAdj | Income can be allocated as a whole, not individually | Yes | Yes | |
| Hawaii (HI) | Property, Payroll, Sales | Yes | Screen HIAlloc | All ordinary income items | Yes | Yes | Hawaii apportionment is only for ordinary income. All other income for Hawaii is allocated. |
| Iowa (IA) | Sales | No | N/A | N/A | N/A | N/A - Apportionment factor includes pass-through entity income | |
| Idaho (ID) | Property, Payroll, Sales | Yes | Screen IDAdj | Income can be allocated as a whole, not individually | Yes | Yes | Partnerships only use the top portion of Form 42. If the partnership is an electrical or telephone utility, the sales factor is single-weighted. Otherwise, the sales factor is double-weighted. |
| Illinois (IL) | Sales | Yes | Screen ILAlloc | Portfolio, rents, royalties, and other income can be allocated as nonbusiness income. Also, ordinary rents, portfolio and other income can be allocated as non-unitary income. | Yes | Yes | |
| Indiana (IN) | Sales, Revenue miles (transportation entities) | Yes | Screen INAlloc | Schedule K income, Indiana modifications, limited expense items | Yes | Yes | |
| Kansas (KS) | Property, Payroll, Sales, plus Miles for transportation entities | Yes, limited to nonbusiness income | Screen KSAdj in the nonbusiness income data entry section | Nonbusiness income | No | N/A | |
| Kentucky (KY) | Property, Payroll, Sales | No | N/A | N/A | N/A | N/A | |
| Louisiana (LA) | Property, Payroll, Sales | Yes | Screen LASch | Federal income taxes, net rents and royalties, net profit from sales or exchanges of property, other net allocable income | Yes, only items listed in previous column | ||
| Maine (ME) | Sales | No | N/A | N/A | N/A | N/A | Adjustments can be made on Screen MEAdj |
| Maryland (MD) | Property, Payroll, Sales plus alternative apportionment factors | Yes | Non-Maryland income can be allocated on Screen MDAdj for multi-state partnerships using separate accounting | Total non-Maryland income for entities using separate accounting | As indicated | As indicated | UltraTax CS provides a statement of each states allocated income based upon separate accounting |
| Massachusetts (MA) | Property, Payroll, Sales | No | N/A | N/A | N/A | N/A | Adjustments can be made on Screen MAAdj |
| Michigan (MI) | Sales | Limited | Screen MIAdj | Guaranteed payments, pass-through income, capital gains, other income | No | N/A | |
| Michigan Cities (MJ) | Property, Payroll, Sales | No | N/A | None | No | N/A | |
| Minnesota (MN) | Property, Payroll, Sales | No | N/A | None | No | N/A | |
| Mississippi (MS) | Property, Payroll, Sales | Limited; non-business income, pass-through income and direct accounting income. | Screens MSNBI, MSK1, MSK1-2, MSCODI, MSDIR, MSDIR2, and MSCON | Non-business income, pass-through income, direct accounting income | No - Only non-business income, pass-through entity income, and direct accounting income. | Yes | Non-business income and direct accounting income only apply to non-resident partners. |
| Missouri (MO) | Property, Payroll, Sales plus several other alternative apportionment methods. | Yes | Screen MOAlloc | Partner's distributive share items (MO-NRP Schedule K income and expenses), MO partnership adjustments, and Ordinary income if in possession of a letter of approval. | No | Yes, with the exception of federal ordinary income. | |
| Montana (MT) | Property, Payroll, Sales | Yes | Screen MTAlloc, MTK1 and MTK1-2 | Schedule K income and deductions | No - only non-business income and pass-through entity income. | Lower-tiered K-1 income should be allocated, not apportioned, if non-business. | UltraTax CS automatically allocates income when rent, royalty and pass-through income is marked as nonbusiness on Screen MTAlloc. |
| Nebraska (NE) | Sales | No | N/A | None | N/A | N/A | Adjustments can be made to ordinary income on Screen NEAdj. |
| New Hampshire (NH) | Property, Payroll, Sales for BPT return and Compensation/Wages, Interest and Dividends for BET return | No | N/A | None | N/A | N/A | Adjustments can be made on Screen NHAdj. Lower-tier entity income and expenses are adjusted out of NH income on NH1065, Page 2. |
| New Jersey (NJ) | Property, Payroll, Sales | Yes, limited. Requires prior state approval. | View > Apportionment > New Jersey column | Income, gross profits, 401k contributions and pass-through income on Schedule A. | Yes - net | Yes | Substitute method of allocation not common |
| New Mexico (NM) | Property, Payroll, Sales | No | N/A | N/A | N/A | N/A | |
| New York (NY) | Property, Payroll, Sales | Yes | Screen NYAlloc | All of Schedule K | Yes | Yes, but will require separate books allocation on Screen NYAlloc. | |
| New York City (NYC) | Property, Payroll, Sales | No | N/A | N/A | N/A | N/A | |
| North Carolina (NC) | Property, Payroll, Sales | No | N/A | N/A | N/A | N/A | Use the fields available on Screen NCAdj to force amounts for net income apportioned to North Carolina and also amounts for income solely for business activities in North Carolina. There are also addition and subtraction items available. |
| North Dakota (ND) | Property, Payroll, Sales | Limited; non-business income | Screen NDAdj | Non-business income only | No | No | |
| Ohio (OH) | Property, Payroll, Sales (triple weighted) | Limited, non-business income for composite return | Screen OHComp | Non-business income only | No | No | Force fields are available on Screen OHWith to force the qualifying investors' distributive share of income and gain. |
| Ohio Cities (OJ) | Property, Payroll, Sales | Yes, varies by city | Screen OHCGen for rents and royalties; Screens COLGen, RITGen, TOLGen | Rents and royalties can be allocated to all cities | No | Columbus K-1 income can be allocated, RITA K-1 income is deducted and Toledo K-1 income is deducted. | |
| Oklahoma (OK) | Property, Payroll, Sales | Yes | Screen Inc | Schedule K | Yes | N/A | |
| Oregon (OR) | Property, Payroll, Sales | Yes | Screen ORAdj | Non-business income and gain from prior year installment sales | No | No | |
| Pennsylvania (PA) | Property, Payroll, Sales | Yes | Screens PAM1, PAM2, PAM3, PAK1-2 | Business income, rental income and pass-through income | No | Yes | |
| Puerto Rico (PR) | None | Yes | All Screens | Everything | Yes | Yes | |
| Rhode Island (RI) | Property, Payroll, Sales | No | N/A | None | No | No | |
| South Carolina (SC) | Sales | Yes | Screen SCAdj | All of Schedule K | Yes | Yes | |
| Tennessee (TN) | Property, Payroll, Sales plus alternative apportionment factors | Yes | Screen TNAdj for allocation of interest and dividend income, Screen TNInc for allocating additions and deductions from TN excise tax income and non-business income. | Interest and dividend income for INC250 and additions and deductions from TN income for excise tax purposes. | No | As indicated | |
| Utah (UT) | Property, Payroll, Sales | Yes | Screen UTAlloc | Non-business income only | No | No | |
| Vermont (VT) | Property, Payroll, Sales | Limited, non-business income | Screen VTAdj | Non-business income only | No | No | |
| Virginia (VA) | Property, Payroll, Sales | Limited, dividends received. | Screen VAAdj | Dividends received | No | No | |
| West Virginia (WV) | Property, Payroll, Sales | No | N/A | None | No | No | Form SPF-100 APT, Page 1 has allocation for s-corporations only and the number will carry back to a line on the return that indicated this. |
| Wisconsin (WI) | Property, Payroll, Sales | Yes | Screen WIGen | Farm, rentals and farm rents | No | Yes |
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