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Form 83-125-22-8-1-000 (Rev. 06/22)
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Mississippi
831252281000 Business Income Apportionment Schedule
FEIN 2022
PART I: COMPUTATION OF APPORTIONMENT FACTORS (ROUND TO FOUR DECIMAL PLACES)
A Total Mississippi B Total Everywhere C Mississippi Ratio
1 Property factor
a Beginning of taxable year
b End of taxable year
c Total (line 1a plus line 1b)
d Average net book value of assets
(divide line 1c by two)
e Rental property (enter annual rental
property multiplied by eight)
f Total (line 1d plus line 1e)
g Mississippi property factor (line 1f, column A
divided by line 1f, column B) . %
2 Payroll factor
(line 2, column A divided by line 2, column B) . %
3 Sales factor
(line 3, column A divided by line 3, column B) . %
PART II: APPLICATION OF APPORTIONMENT FACTORS (CHECK ONE)
Retailing, renting, servicing, merchandising or 4 Sales factor (from part I, line 3, column C) . %
wholesaling (enter ratio on Form 83-122, line 19)
Manufacturers that sell principally at retail
5a Property factor (from part I, line 1g, column C) . %
5b Payroll factor (from part I, line 2, column C) . %
5c Subtotal (line 5a plus line 5b) . %
5d Average (divide line 5c by two) . %
5e Sales factor (from part I, line 3, column C) . %
5f Total (line 5d plus line 5e) . %
5g Weighted average (divide line 5f by two) . %
(enter ratio on Form 83-122, line 19)
Financial institutions, pipelines or manufacturers that sell principally at wholesale
(for major medical or pharmaceutical suppliers, see instructions Form 83-100)
6a Property factor (from part I, line 1g, column C) . %
6b Payroll factor (from part I, line 2, column C) . %
6c Sales factor (from part I, line 3, column C) . %
6d Total (add lines 6a, 6b and 6c) . %
6e Average (divide line 6d by three) . %
(enter ratio on Form 83-122, line 19)
Airlines, motor carriers, express companies, 7 Special formula required (attach schedule
telephone and telegraph companies and enter ratio on Form 83-122, line 19) . %
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