Enlarge image | DR 0112RF (10/24/22) COLORADO DEPARTMENT OF REVENUE *220112RF19999* Tax.Colorado.gov Page 1 of 2 2022 Schedule RF — Apportionment Schedule Complete this form in accordance with section 39-22-303.6 C.R.S., and the regulations thereunder. Name Account Number 1. Total modified federal taxable income from the DR 0112 line 13 1 Apportionable Income Apportioned to Colorado By Use of the Receipts Factor Do not include foreign source income modified out on the DR 0112 line 9. Colorado Everywhere 2. Gross receipts from the sale of tangible personal property 2 3. Gross receipts from the sale of services 3 4. Gross receipts from the sale, rental, lease, or license of real property 4 5. Gross receipts from the rental, lease, or license of tangible personal property 5 6. Gross receipts from the sale, rental, lease, or license of intangible property 6 7. Distributive share of partnership factors 7 8. Total receipts (total of lines 2 through 7 in each column) 8 9. Line 8 (Colorado) divided by line 8 (Everywhere) 9 Complete Lines 10 and 13 only if nonapportionable income is being directly allocated. If all income is being treated as apportionable income, enter 0 (Zero) on Lines 10 and 13. 10. Less income directly allocable to any state, including Colorado (a) Net rents and royalties from real or tangible property (b) Capital gains and losses Nonapportionable Income (c) Interest and dividends Only (d) Patents and copyright royalties (e) Other nonapportionable income (f) Total income directly allocable [add lines (a) through (e)] 10 11. Modified federal taxable income subject to apportionment, line 1 less line 10 11 12. Income apportioned to Colorado, line 9 multiplied by line 11 12 Do not submit federal return, forms or schedules when filing this return. |
Enlarge image | DR 0112RF (10/24/22) COLORADO DEPARTMENT OF REVENUE *220112RF29999* Tax.Colorado.gov Page 2 of 2 Name Account Number 13. Add income directly allocable to Colorado: (a) Net rents and royalties from real or tangible property (b) Capital gains and losses Nonapportionable Income (c) Interest and dividends Only (d) Patents and copyright royalties (e) Other nonapportionable income (f) Total income directly allocable to Colorado [add lines (a) through (e)] 13 14. Total income apportioned and allocated to Colorado, sum of lines 12 and 13(f). Enter here and on the DR 0112 line 14 14 15. Pursuant to §39-22-303.6(8) C.R.S., taxpayer elects to treat all income as apportionable income for the tax year covered by this return |