SCHEDULE E-7                                       Indiana Department of Revenue
State Form 49192
(R16 / 8-23)    Apportionment for Interstate Transportation

                For Tax Year Beginning                                   and Ending

Name of Corporation or Organization                                                Federal Employer Identification Number

This apportionment schedule is to be used by entities involved in interstate transportation for tax years beginning after Dec. 31, 2006, 
in lieu of Schedule E. (Entries on lines 3 and 10 must be rounded to two decimal places, i.e. 98.76%.)

 1.  Revenue miles in Indiana                                                                         1                  .00

 2.  Revenue miles everywhere                                                                         2                  .00

 3.  Indiana percentage of revenue miles (line 1 ÷ by line 2)                                         3  .               %

 4.  Transportation revenue everywhere                                                                4                  .00

 5.  Nontransportation revenue everywhere                                                             5                  .00

 6.  Total revenue everywhere (line 4 + line 5)                                                       6                  .00

 7.  Transportation revenue from Indiana (line 3 x line 4)                                            7                  .00

 8.  Nontransportation revenue in Indiana                                                             8                  .00

 9.  Total Indiana revenue value (line 7 + line 8)                                                    9                  .00

10.  INDIANA APPORTIONMENT PERCENTAGE (line 9 ÷ by line 6; insert as percent, not decimal)            10 .               %

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                                      Indiana Department of Revenue
               Schedule E-7 - Apportionment Schedule for Interstate Transportation 

Income Tax Liability of Entities Involved in Interstate      For railroads, truck lines, bus lines, and interurban lines, 
Transportation                                               if the service both originates and terminates in Indiana, 
Schedule E-7 is to be used by entities who are engaged in    all the receipts from that service shall be considered from 
the transportation of persons and property for hire. All     Indiana.
entities involved in public transportation who operate 
or whose property is operated in or through Indiana are      Line 2. Enter the total revenue miles traveled everywhere. 
subject to Indiana income tax. This schedule is to be used   For purposes of apportionment, the term everywhere does 
by airlines, railroads, truck lines, bus lines, interurban   not include sales of a foreign corporation located outside 
lines, pipeline systems, and inland water carriers for       the United States and its territories.
purposes of apportioning Indiana adjusted gross income. 
                                                             Line 3. Divide the revenue miles in Indiana (line 1) by 
Adjusted Gross Income                                        the revenue miles everywhere (line 2) to determine the 
The Indiana adjusted gross income tax applies to all         percentage of transportation activity within Indiana. 
entities who derive income from the provision of public 
transportation services operated in or whose property        Line 4. Enter the total amount of income derived from 
is operated through Indiana. A transportation company        transportation activity everywhere.
carrying persons or goods in or through Indiana is subject 
to Indiana adjusted gross income tax.                        Line 5. Enter the total income from nontransportation 
                                                             sources, such as income from interest, dividends, sale of 
All multistate taxpayers are required under Indiana Code     capital assets, etc. Service fees (boxing and tagging items 
6-3-2-2(b) to use an apportionment formula to determine      and so on), sales income (packing boxes, insurance, and 
the amount of business income taxable in Indiana.            so on), and all other nonmobile-type income must be 
                                                             included.
Instructions for Completing Schedule E-7
Line 1. Enter the total revenue miles traveled in Indiana.   Line 6. Enter the total of line 4 and line 5.
The total revenue dollars from transportation, both 
intrastate and interstate, are to be assigned to the states  Line 7. Multiply line 4 by line 3 to determine the amount of 
through which the property, freight, or passengers move      transportation revenue from Indiana.
based on mileage. Pipeline companies may substitute barrel 
miles, cubic foot miles, or other appropriate measures for   Line 8. Enter the amount of income derived from 
revenue miles. In practice, revenue miles usually equal road nontransportation activity in Indiana.
miles.
                                                             Line 9. Enter the total of line 7 and line 8.
For airlines, use the ratio of departures of aircraft in 
Indiana by cost & value to the total value of departures     Line 10. Divide line 9 by line 6 to determine the Indiana 
of aircraft by cost & value from all jurisdictions. (MTC     apportionment percentage. 
approach).
                                                             Carry the resulting average Indiana apportionment 
If you have receipts from the transportation of passengers   percentage to the appropriate line on the annual Indiana 
(including mail and express handled in passenger             income tax return.
service) and from the transportation of freight, mail, and 
express, determine the miles attributable to Indiana from 
passengers and freight, mail, and express separately.

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