Apportionment Information > Massachusetts tab (1120)

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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 return 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.

Fields & buttons

General information group box

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

Apportionment method

Choose one of the methods listed in the drop-down list for this field. UltraTax CS calculates Schedule F based on the method chosen.

Code Description
A Alternate apportionment under Chapter 63 Section 42
R Regular three-factor (default)
S Section 38 manufacturer

Change in method of calculating factors

If there was a change in the method of calculating one or more factors from the prior year, use the statement dialog attached to this field to enter an explanation of these changes. UltraTax CS uses the information in this statement dialog to complete Schedule F and for combined filers Schedule U-MSI.

Business locations outside Massachusetts

Use the statement dialog attached to this field to enter business locations outside Massachusetts. UltraTax CS uses the information in this statement dialog to complete Schedule F.

Receipts assigned under Finnigan rule

Enter the amount of Massachusetts receipts assigned to the corporation under the Finnigan rule when filing Form 355U.

Unitary member non-unitary income apportionment percentage

For members of a unitary return with non-unitary income, enter the apportionment percentage for the non-unitary income. If the corporation is a member of a unitary return, has not made an affiliated group election, and has a different tax year end than the Massachusetts combined group, UltraTax CS uses the information in this field to complete Schedule E.

Alternate apportionment group box

Apportionment percentage from Form AA-1

Enter a percentage in this field if you selected code A in the Apportionment method field. For corporations using an alternative apportionment method, UltraTax CS uses this field to complete Schedule F.

Form AA-1 button

Click this button to open the Form AA-1 dialog.

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 (PDF)

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