Apportionment Information > Maryland tab (1120)

Show expandable text

New (tax) year, new help!

Fixed Assets and UltraTax CS 2023 help is now on Help and Support. We're still moving articles, but you can find most content for the 2023 tax year there. Continue using the Help & How-To Center for tax years 2022 and older.

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.

Special information for processing Maryland returns

UltraTax CS provides predefined statement dialogs for factor components requiring detail information. UltraTax CS uses the information you enter in the statement dialogs in the Everywhere column on the form for that component. UltraTax CS ignores amounts from the Everywhere / (Override) column for that component.

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 field view attached to this field. UltraTax CS calculates the different parts of the form based on the method chosen.

Code Description
1 Regular 3 factor apportionment (default)
2 Leasing or rental operation
3 Trucking operation
4 Railroad operation
5 Shipping operation
6 Airline operation
7 Sec. 338(h)(10) election
8 Manufacturing operation
9 Worldwide headquartered

Multistate member of a unitary group

Mark this checkbox to answer yes to Form 510 or Form 500, Schedule B, question 7.

Multistate manufacturer with more than 25 employees

Mark this checkbox to answer yes to Form 510 or Form 500, Schedule B, question 8.

Alternate apportionment group box

Use the fields in this group box to use alternate apportionment for this state. The information you enter in these fields takes precedence over any entries in the Apportionment spreadsheet for this state.

Special apportionment

Enter the appropriate information based on the apportionment method selected for Maryland and Everywhere.

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)

Was this article helpful?

Thank you for the feedback!