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Enter 1065 apportionment data for state returns

Use this procedure to enter apportionment data by state for the client.

note

When you enter apportionment data, the level of detail you enter has to support the most complex apportionment form attached to the client. This ensures the correct calculation of the everywhere amount is included on all state apportionment forms.

A summary apportionment form requires information for only a few components. An example of a summary apportionment form is the schedule of apportionment on Ohio Form 4708.

A complex apportionment form requires information for many components. An example of a complex apportionment form is Kentucky Form 765, Schedule A.

Because all apportionment information is entered on a state-by-state basis, we recommend organizing the client's apportionment information by state before you enter data.

UltraTax CS usually uses the white fields in the state column(s) and the corresponding fields in the Everywhere / (Override)
column to complete the state's apportionment form.

UltraTax CS doesn't use the information entered in the shaded fields on that state's apportionment form, but the amounts in the shaded fields are added to the Everywhere / (Override)
column. However, the amounts in the shaded fields do accumulate in the Everywhere / (Override)
column. UltraTax CS uses this in the everywhere amount (In-state vs. Everywhere apportionment amounts).

For both white and shaded fields, if a state doesn't follow the general rule, this information is explained in the state's Special information for processing returns
section of the apportionment help.

On 1065 state apportionment forms, data is divided into 2 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 entered in the

Cities and other returns

window.)

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 different titles, including "total amount," "everywhere," and "within and outside." The everywhere amounts that appear on the apportionment forms are the same amounts in the Everywhere / (Override)
column of the

Apportionment Information

spreadsheet, or the amounts in the respective state's column in the

State Everywhere Force

window. (You use the

State Everywhere Force

window if you need to force the

Apportionment Information

spreadsheet's everywhere amount for that particular state.) The amounts entered in the

Cities and other returns

window aren't included in the everywhere amount.

Make sure a state return is attached to the current client and select View
, then Apportionment
.

Select the Property
, Payroll
, or Sales
tab, then enter information in the

Apportionment Information

spreadsheet.

note

Some fields in the

Apportionment Information

spreadsheet and state tabs let you enter detailed information for this factor's component. UltraTax CS uses the information in the statement's Everywhere
column as the everywhere amount for that component. UltraTax CS ignores the amount in the Apportionment Information spreadsheet's Everywhere / (Override)
column for that component.

If the state requires additional information that you can't enter into the spreadsheet, use the state tab at the bottom of the window. (If the state doesn't require additional information, no state tab appears in this window.)

Repeat these steps for the remaining factors or states.

note

By entering detailed data, you classify assets for the property factor. UltraTax CS automatically transfers the year-end amounts to the corresponding field of the Property
tab in the

Apportionment Information

window and also the Cities and other returns windows.

The Excel Export/Import utility lets you import and export apportionment information between UltraTax/1065 and a Microsoft Excel workbook.

You can import statement data from Excel to import information into statements.

By default, the cursor moves down to the next row in a column when you complete a field. Switching to Cursor Right mode causes the cursor to move to the next column in the same row. To switch to Cursor Right mode, select Movement
, then Cursor Right
.

If necessary, you can override the amount in the Everywhere / (Override)
column for all states or on a state-by-state basis.

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Enter 1065 apportionment data for state returns