Instructions for Domestic Disclosure Spreadsheets 

 Form DDS-1, Affiliated Corporations                                                              

  You must file this schedule or a comparable schedule regardless of whether you file the Spread- 
  sheet.  The Form DDS-1 lists all affiliated corporations, foreign and domestic, of which more  
  than 20% of the voting stock is directly or indirectly owned or controlled by the corporate parent 
  of your Idaho water's edge  group. 

  The following descriptions correspond to the columns in Form DDS-1: 

  Column (a). Assign a number to each corporation included in the water’s edge combined 
  group. The common parent corporation is assigned "corporation number 1," with the other cor- 
  porations numbered in consecutive order. The number assigned to each corporation may be 
  used to refer to that corporation in all subsequent schedules of the Spreadsheet. 

  Column (b). Enter the name and address of the corporate parent of the Idaho combined group 
  and all corporations of which more than 20% of the voting stock is directly or indirectly owned by 
  the parent. 
 
  Column (c). Enter the federal employer identification number, if any, for each listed corporation. 
 
  Column (d). Identify the principal business activity. 
 
  Column (e). Enter the percent of voting stock owned by the group. 
 
  Column (f). Enter the number from column (a) of the affiliated corporation that owns the voting 
  stock. 

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 Column (g). Enter the date the affiliate was acquired. If the affiliate is disposed of, enter the date 
 of the disposition. 
 
 Column (h). Enter the following code, if applicable, for each corporation. If the corporation 
 does not meet any of the following descriptions, leave this column blank. 
 
           Code A = Foreign: Corporation incorporated outside the United States or the District of Colum- 
           bia. 
 
           Code B = FSC: "Foreign Sales Corporation" as defined in Section 922(a) of the Internal Rev- 
           enue Code (IRC). 
 
           Code C = Possession Corporation: A U.S. corporation that makes an election under IRC Sec- 
           tion 936 for federal tax  purposes. 
 
           Code D = Domestic: Corporation incorporated within the United States or the District of Colum- 
           bia. 

 Form DDS-2, Schedule of Income and State Tax  Liabilities                                                                

 List each state that requires unitary combined reporting in which the taxpayer or an affiliate has 
 a presence for franchise or income tax purposes and for which a tax return is filed. For this 
 purpose, "state" includes the District of Columbia and U.S. possessions. 
 
 The following descriptions correspond to the columns in Form DDS-2. 
 
 Column (a). Using the two-letter state abbreviation, identify each state that requires unitary 
 combined reporting in which the taxpayer or affiliate has a presence for franchise or income tax 
 purposes and for which a return has been filed. 
 
 Column (b). Enter the name of each corporation or corporation number from Form DDS-1, col- 
 umn (a) required to file a return with that  state. 
 
 If a single return is filed in the state for a number of corporations (e.g., Idaho allows a single cor- 
 poration return or group return to be filed for all corporations under Idaho Income Tax Adminis- 
 trative Rule 365), enter the name of the corporation that filed the return. As to the other corpora- 
 tions included in the filing, attach Form DDS-2A, State Filing Requirements. This subschedule 
 lists by state and key name the other corporations included in the return that are also taxable in 
 the state. 
 
 The information required in columns (c) through (i) may be supplied on a cumulative basis oppo- 
 site the name of the key filing  entity. 
 
 Column (c). Enter the combined filing designation code (C1, C2, C3, etc.) from Form DDS-2B. 
 Designations are necessary if there are either multiple combined groups in one state or different 
 combined groups between states. If identical combined groups are reported in more than one 
 state, they should be denoted by the same designation. Designations are also required if a cor- 
 poration conducts, or is part of, more than one business. 
 
 Example:Corporations A, B ,C and D were included in the combined report in State S. A similar 

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 filing was made in State T. A, B and C were the only corporations included in the combined re- 
 port filed in State U. A and B filed one combined report in State V, and C and D filed another 
 combined report in V. The combined group in States S and T would be C1.  The combined 
 group in State U would be C2. The combined groups in State V would be C3 and C4. 
 
 Column (d).  Enter the amount shown on the state tax return that represents net income before 
 state adjustments. This amount should be equivalent to taxable income, as reported on line 30 of 
 Federal Form 1120. 
 
 Column (e). Enter the amount shown on the state tax return that represents net income after 
 state adjustments (e.g., interest on state and municipal obligations, state and local income 
 taxes, etc.) 
 
 Column (f). Enter total business income subject to apportionment as it appears on the state tax 
 return. Column (f) should equal column (e) less column  (h). 
 
 Column (g). Enter the apportionment percentage reported to the state. This percentage must 
 be supported by Form DDS-2C, Apportionment  Percentage. 
 
 Column (h). Enter the amount of total nonbusiness income/loss as shown on the state tax re- 
 turn. This is not the amount specifically assigned to the state, but the total amount of nonbusi- 
 ness income/loss reported by the filer or filing group. This amount must be supported by Form 
 DDS-2D, Nonbusiness Income/Loss. 
 
 Column (i). Enter the amount of column (h), Nonbusiness Income/Loss Total, that is attributable 
 to the state under its rules. This amount must be supported by Form DDS-2D, Nonbusiness In- 
 come/Loss. 
 
 Column (j).  Enter total state net income as it appears on the state tax return.  This should be  
 the result of column (f) multiplied by the apportionment percentage shown in column (g), plus   
 the nonbusiness income assigned to the state shown in column (i). To  the extent it is not, attach 
 a schedule which reconciles and explains the difference. 
 
 Column (k). Enter the amount of total income tax or franchise tax, based upon net income, paid 
 to the state.  To  the extent this amount does not equal column (j) multiplied by the tax rate for  
 the state, attach a schedule which reconciles and explains the difference. 
 
 Column (l). Enter the amount of sales with a destination into the state. This includes sales of 
 other than tangible personal property. Sales are to be assigned to a destination state. For pur- 
 poses of this schedule, throw-back sales rules are disregarded. This amount must be supported 
 by Form DDS-2E, Destination Sales. 

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             FORM DDS-2 SUBSCHEDULE INSTRUCTIONS 

 Form DDS-2A, State Filing Requirements                                                          
 
 Form DDS-2A is used to list each state in which the taxpayer or an affiliate has filed a single re- 
 turn reporting the tax liabilities of a number of corporations. The subschedule must list all corpo- 
 rations included in the single return that have a taxable presence and filing requirement in that 
 state. 
 
 The following descriptions correspond to the columns in Form DDS-2A: 
 
 Column (a). Using the two-letter state abbreviation, identify the state in which a single return is 
 filed for a number of  corporations. 
 
 Column (b). Enter the name (or corporation number from Form DDS-1, column (a)) of the key 
 corporation that filed the return. This name, if listed, must correspond to the entry in column (b) 
 of Form DDS-2. 
 
 Column (c). Enter the names (or corporation numbers from Form DDS-1, column (a)) of the 
 other corporations included in the return that have a taxable presence and filing requirement in 
 that state. 
 
 Form DDS-2B, Combined Filing Group                                                                

 Form DDS-2B is used to list each combined filing group used by the taxpayer or an affiliate. The 
 subschedule must list all corporations included in the group. 
 
 The following descriptions correspond to the columns in Form DDS-2B: 
 
 Column (a). Enter a combined filing designation code (C1, C2,  etc.) 
 
 Column (b). Enter the name or corporation number from Form DDS-1, column (a) of each cor- 
 poration included in the combined  filing. 
 
 Form DDS-2C, Apportionment Percentage                                                            

 Form DDS-2C is used to detail the amount of property, payroll and sales attributable to each 
 state and to calculate the apportionment percentage. If a factor other than property, payroll, or 
 sales is used by the state, attach a schedule that identifies and details the other factor used. If 
 the factors are not equally weighted, note the weighting of all factors used. 

 The following descriptions correspond to the columns in Form DDS-2C: 
 
 Column (a). Using the two-letter state abbreviation, identify each state for which a tax return is 
 filed. 
 
 Column (b). Enter the corporation number (from Form DDS-1, column (a) of the key corporation 
 from column (b) of the Form DDS-1. 

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 Column (c). Enter the combined filing designation code from column (c) of Form DDS-2, if ap- 
 plicable. If filing a separate return in the state, enter an S. 
 
 Column (d). If the taxpayer uses a property factor in determining the amount of income attribut- 
 able to a state, enter the value of the property used in the state, the value of the total property 
 everywhere, and the resulting property factor reported on the return as filed. 
 
 Column (e). If the taxpayer uses a payroll factor in determining the amount of income attribut- 
 able to a state, enter the amount of compensation paid in the state, total compensation paid ev- 
 erywhere, and the resulting payroll factor reported on the return as filed. 
 
 Column (f). If the taxpayer uses a sales factor in determining the amount of income attributable 
 to a state, enter the amount of sales attributable to the state, total sales everywhere, and the re- 
 sulting sales factor reported on the return as filed. 
 
 Column (g). Enter the average apportionment percentage reported on the return filed. 
 
 Form DDS-2D, Nonbusiness Income/Loss                                                            

 Form DDS-2D is used to detail the amount of nonbusiness income/loss as shown on the return, 
 the state to which the income/loss is assigned, and states in which the income/loss is treated as 
 business income/loss. 
 
 The following descriptions correspond to the columns in Form DDS-2D: 
 
 Column (a). Use the two-letter state abbreviation to identify each state. 
 
 Column (b). Enter the name or corporation number from Form DDS-1, column (a) of the key 
 corporation from column (b) of the Form DDS-2. 
 
 Column (c). List the types of income/loss reported as nonbusiness income/loss on the return 
 (i.e., dividends, interest, rents, gain/loss from sale of assets, royalties, etc.) 
 
 Column (e). Enter the state(s) to which each item of income was assigned. If this nonbusiness 
 income was not reported on the return filed in the state to which it was assigned, explain why. 
 
 Example: For State A, $1,000,000 of dividend income is classified as nonbusiness income, 
 which is not assigned to State A.  If this income is not assigned to and reported on the return  
 filed with any other state, no entry would be made in this column. If a portion of the dividend in- 
 come was assigned to and reported on the returns filed with three other states (States B, C, and 
 D), list B, C, and D in column (e) and identify amounts assigned to each. 
 
 Column (f). If an item of nonbusiness income/loss reported on the return is treated as business 
 income/loss in another state(s), indicate the state in which the income/loss is treated as busi- 
 ness income/loss. 

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 Form DDS-2E, Destination Sales                                                                  

 Form DDS-2E is prepared on a state-by-state basis. The corporation or group of 
 corporations having destination sales is identified and the amount is computed. The 
 corporations must also indicate whether they are immune under P.L. 86-272. 
 
 The following descriptions correspond to the columns in Form DDS-2E: 
 
 Column (a). Enter the name of each state. For sales made to foreign countries, enter 
 "FC" in this column (sales made to foreign countries should be collectively listed). 
 
 Column (b). Enter the names (or corporation numbers from Form DDS-1, column (a) of 
 all cor- porations that have destination sales into the state. For sales made to foreign 
 countries, enter the names of all corporations that have sales with a destination outside 
 the United States. 
 
 Column (c). Enter the amount of destination sales (including receipts from services or 
 sales of other than tangible property) into the state. For sales made to foreign 
 countries, enter the amount of sales with a destination outside the United States. 
 
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