Enlarge image | SCHEDULE E Indiana Department of Revenue Form IT-20/20S/20NP/IT-65 State Form 49105 Apportionment of Income for Indiana (R22 / 8-23) for Tax Year Beginning 2023 and Ending Name as shown on return Federal Employer Identification Number Each filing entity having income from sources both within and outside Indiana must complete an apportionment schedule except financial institutions and certain insurance companies that use a single receipts factor. Interstate transportation entities must use Schedule E-7. Combined unitary filers must use the apportioning method (relative formula percentage) as outlined in Information Bulletin #12 and Tax Policy Directive #6. Omit cents; percents should be rounded two decimal places; read apportionment instructions. Part I - Indiana Apportionment of Adjusted Gross Income Sales/Receipts (less returns and allowances) Include all non-exempt apportioned gross business income. Do not use non-unitary partnership income of previously apportioned income that must be separately reported as allocated income. Column A Column B Column C Total Within Indiana Total Within and Indiana Outside Indiana Percentage Sales delivered or shipped to Indiana: 1. Shipped from within Indiana .00 2. Shipped from outside Indiana .00 Sales shipped from Indiana to: 3. The United States government .00 4. Purchasers in a state where the taxpayer is not subject to income tax (under P.L. 86-272) (for years beginning prior to .00 Jan. 1, 2016 only) Other 5. Interest & other receipts from extending credit attributed to Indiana .00 6. Other gross business receipts not previously apportioned .00 7. Direct premiums and annuities received for insurance upon property or risks in Indiana .00 8. Total Receipts: Add column A receipts lines on 1A through 7A and enter in line 8A. Enter all receipts on line 8B 8A .00 8B .00 Apportionment of income for Indiana: 9. Apportionment Percentage: Divide line 8A by line 8B (insert as percent, not decimal) 9 . % *10423111694* 10423111694 |
Enlarge image | Schedule E Page 2 Part II - Business/Other Income Questionnaire 1. List all business locations where the taxpayer has operations or partnership interests and indicate type of activities. This section must be completed - attach additional sheets if necessary. City State Nature of Business Activity Accepts Registered to Files Returns Orders? Yes No Do Business? Yes No in State? Yes No Property in Property in State Leased? Yes No State Owned? Yes No City State Nature of Business Activity Accepts Registered to Files Returns Orders? Yes No Do Business? Yes No in State? Yes No Property in Property in State Leased? Yes No State Owned? Yes No City State Nature of Business Activity Accepts Registered to Files Returns Orders? Yes No Do Business? Yes No in State? Yes No Property in Property in State Leased? Yes No State Owned? Yes No City State Nature of Business Activity Accepts Registered to Files Returns Orders? Yes No Do Business? Yes No in State? Yes No Property in Property in State Leased? Yes No State Owned? Yes No 2. Briefly describe the nature of Indiana business activities, including the exact title and principal business activity of any partnership in which the taxpayer has an interest: 3. Indicate any partnership in which you have a unitary or general partnership relationship: 4. Briefly describe the nature of activities of sales personnel operating and soliciting business in Indiana: 5. Do Indiana receipts for line 3A include all sales shipped from Indiana to (1) the U.S. government; or (2) locations where this taxpayer’s only activity in the state of the purchaser consists of the mere solicitation of orders? If no, please explain. Yes No 6. List the source of any directly allocated income from partnerships, estates, and trusts not in the taxpayer’s apportioned tax base: *10423121694* 10423121694 |