1                                                                                                                                                                                                                                                                                                   1
 0  0  0  0  0  0  0 20  0         1  1  1  1  1  1  1  1  1  1  2  2  2  2  2  2  2  2  2  2  3  3  3  3  3  3  3  3  3  3  4  4  4  4  4  4  4  4  4  4  5  5  5  5  5  5  5  5  5  5  6  6  6  6  6  6  6  6  6  6  7  7  7  7  7  7  7  7  7  8  8  8  8  8  8  8                                                  2
 1  2  3  4  5  6  7  8  9  0  1  2  3  4  5  6  7  8  9  0  1  2  3  4  5  6  7  8  9  0  1  2  3  4  5  6  7  8  9  0  1  2  3  4  5  6  7  8  9  0  1  2  3  4  5  6  7  8  9  0  1  2  3  4  5  6  7  8  9  0  1  2  3  4  5  6  7  8  9  0  1  2  3  4  5
                   3                                                                                                                                                                                                                                                                                                   3
                   4                        Vermont Department of Taxes                                                                                                                                                                                                                                                4
                   5                                                                                                                                                                                                                                                                                                   5
                   6                              Schedule BA-402                                                                                                                                                                                                    *234021100*                                       6
                   7                                                                                                                                                                                                                                                                                                   7
                             Vermont Apportionment & Allocation                                                                                                                                                                                                      *234021100*
                   8                                                                                                                                                                                                                                                                                                   8  Page 5
                   9                                                                                                                                                                                                                                                                                                   9
                   10                                                                                                                                                                                                                                                      Include with Form CO-411                    10
                   11                                                                                                                                                                                                                                                                                                  11
                   12                                                                                                                                                                                                                                                                                                  12
                   13                                      Entity Name (same as on Form CO-411)                                                                                                                              Fiscal Year Ending (YYYYMMDD)                                FEIN                         13
                   14                                                                                                                                                                                                                                                                                                  14
                              12345678901234567890123456789012(36)       20231231        123456789
                   15                                                                                                                                                                                                                                                                                                  15
                   16                                                                                                                                                                                                                                                                                                  16
                   17       PART I       Non-Apportionable Income and Foreign Dividends                                                                                                                                                                                                                                17
                                                                                                                                                                                                                                                                     Enter all amounts in WHOLE DOLLARS.
                   18                                                                                                                                                                                                                                                                                                  18
                   19                                                                                                                                                  A.  Everywhere                                                                                      B.  Vermont                                 19

                   20         1.                              Non-Apportionable Income  . . . . . . . 1A. .                                    _________________________-123456789012345           .00                                                               1B.  _________________________-123456789012345.00 20
                   21                                                                                                                                                                                                                                                                                                  21
                   22         2.                            Foreign Dividends  . . . . . . . . . . . . . . 2A. .                               _________________________-123456789012345           .00                                                               2B.  _________________________-123456789012345.00 22
                   23                                                                                                                                                                                                                                                                                                  23
                   24                                                                                                                                                                                                                                                                                                  24
                            PART II  Sales and Receipts Factor
                   25                                                                                                                                                                                                                                                                                                  25 FORM  (Place at FIRST page)
                   26       Section A    Sales and Receipts Factor                                                                                                                                                                                                                                                     26
                                                                                                                                                                       A.  Everywhere                                                                                      B.  Vermont                                    Form pages 
                   27                                                                                                                                                                                                                                                                                                  27
                   28         3.                             123456789012345  Sales or gross receipts   . . . . . . . . . . . 3A. .            _________________________.00                                                                                                                                            28
                   29                                                                                                                                                                                                                                                                                                  29
                             
                   30         4.                                                         123456789012345Sales of Services received in or delivered to Vermont  . . . . . . . . . . . . . . . . . . . . . . . . . .  .4B.  _________________________                                                                .00 30
                   31                                                                                                                                                                                                                                                                                                  31
                              5.   Sales of tangible personal property delivered or shipped to purchasers in Vermont                                                                                                                                                                                                      5 - 6
                   32                                                                123456789012345from outside Vermont  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  .5B.  _________________________                                                   .00 32
                   33                                                                                                                                                                                                                                                                                                  33
                              6.   Sales of tangible personal property delivered or shipped to purchasers in Vermont 
                   34                                                                123456789012345from within Vermont   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  .6B.  _________________________                                                   .00 34
                   35                                                                                                                                                                                                                                                                                                  35
                   36         7.                                                         123456789012345Special Industries  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7B. .                            _________________________               .00 36
                   37                                                                                                                                                                                                                                                                                                  37
                              8.   Apportionable interest and  
                   38                                    dividends  . . . . . . . . . . . . . . . . . . . . . 8A..                             _________________________123456789012345            .00                                                               8B.  _________________________123456789012345 .00 38
                   39                                                                                                                                                                                                                                                                                                  39
                   40         9.                             Factors from pass through entities  . . 9A..                                      _________________________123456789012345            .00                                                               9B.  _________________________123456789012345 .00 40
                   41                                                                                                                                                                                                                                                                                                  41
                   42         10.                               Royalties   . . . . . . . . . . . . . . . . . . . . 10A. .                     _________________________123456789012345            .00                                                               10B.  _________________________123456789012345.00 42
                   43                                                                                                                                                                                                                                                                                                  43
                   44         11.                             Gross rents  . . . . . . . . . . . . . . . . . . . 11A. .                        _________________________123456789012345            .00                                                               11B.  _________________________123456789012345.00 44
                   45                                                                                                                                                                                                                                                                                                  45
                              12.  Other apportionable income (attach    
                   46                                    detailed supporting statement)  . . . . 12A. .                                        _________________________123456789012345            .00                                                               12B.  _________________________123456789012345.00 46
                   47                                                                                                                                                                                                                                                                                                  47
                   48         13.  Total INCOME, SALES, AND                                                                                                                                                                                                                                                            48
                                   GROSS RECEIPTS 
                   49                                    (ADD Lines 3 through 12)  . . . . . . 13A. .                                          _________________________123456789012345            .00                                                               13B.  _________________________123456789012345.00 49
                   50                                                                                                                                                                                                                                                                                                  50
                   51         14.  Vermont Sales and Receipts factor as percent of Everywhere .                                                                                                                                                                                                                        51
                                   (DIVIDE Line 13B by Line 13A.   MULTIPLY the result by 100 and carry the  
                   52                                                                   result out to the sixth decimal place.)  Enter this figure on Form CO-411, Line 6 .  . . . . . . . 14. .                                                                           _________. 100 123456____________%          52
                   53                                                                                                                                                                                                                                                                                                  53
                   54                                                                                                                                                                                                                                                                                                  54
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                   59                                                                                                                                                                                                                                                                                                  59
                   60                                                                                                                                                                                                                                                                                                  60
                   61                                                                                                                                                                                                                                                                                                  61
                                                                                                                                                                                                                                                                           Schedule BA-402
                   62                                                                                                                                                                                                                                                      Page 1 of 2                                 62
                   63       5454                                                                                                                                                                                                                                           Rev. 10/23                                  63
 0  0  0  0  0  0  0 640  0        1  1  1  1  1  1  1  1  1  1  2  2  2  2  2  2  2  2  2  2  3  3  3  3  3  3  3  3  3  3  4  4  4  4  4  4  4  4  4  4  5  5  5  5  5  5  5  5  5  5  6  6  6  6  6  6  6  6  6  6  7  7  7  7  7  7  7  7  7  8  8  8  8  8  8  8                                                  64
 1  2  3  4  5  6  7  8  9  0  1  2  3  4  5  6  7  8  9  0  1  2  3  4  5  6  7  8  9  0  1  2  3  4  5  6  7  8  9  0  1  2  3  4  5  6  7  8  9  0  1  2  3  4  5  6  7  8  9  0  1  2  3  4  5  6  7  8  9  0  1  2  3  4  5  6  7  8  9  0  1  2  3  4  5
                   65                                                                                                                                                                                                                                                                                                  65
                   66                                                                                                                                                                                                                                                                                                  66

                   1                                                                                                                                                                                                                                                                                                  1
 0  0  0  0  0  0  0 20  0        1  1  1  1  1  1  1  1  1  1  2  2  2  2  2  2  2  2  2  2  3  3  3  3  3  3  3  3  3  3  4  4  4  4  4  4  4  4  4  4  5  5  5  5  5  5  5  5  5  5  6  6  6  6  6  6  6  6  6  6  7  7  7  7  7  7  7  7  7  8  8  8  8  8  8  8                                                  2
 1  2  3  4  5  6  7  8  9  0  1  2  3  4  5  6  7  8  9  0  1  2  3  4  5  6  7  8  9  0  1  2  3  4  5  6  7  8  9  0  1  2  3  4  5  6  7  8  9  0  1  2  3  4  5  6  7  8  9  0  1  2  3  4  5  6  7  8  9  0  1  2  3  4  5  6  7  8  9  0  1  2  3  4  5
                   3                                                                                                                                                                                                                                                                                                  3
                   4                    Entity Name (same as on Form CO-411 or Form BI-471)                                                                                                                                                                                                                           4
                   5                                                                                                                                                                                                                                                                                                  5
                             12345678901234567890123456789012(36)
                   6                                FEIN                                                                          Fiscal Year Ending (YYYYMMDD)                                                                                                     *234021200*                                       6
                   7                                                                                                                                                                                                                                                                                                  7
                               123456789              20231231                                                                                                                                                                                                      *234021200*
                   8                                                                                                                                                                                                                                                                                                  8  Page 6
                   9                                                                                                                                                                                                                                                                                                  9
                   10                                                                                                                                                                                                                                                                                                 10
                   11       Section B    Salaries and Wages Factor (Informational purposes only)                                                                                                                                                                                                                      11
                   12                                                                                                                                                                                                                                                                                                 12
                   13                                                                                                                                                 A.  Everywhere                                                                                      B.  Vermont                                 13

                   14         15.                             Total SALARIES AND WAGES  . 15A. .                                              _________________________123456789012345            .00                                                               15b. _________________________123456789012345 .00 14
                   15                                                                                                                                                                                                                                                                                                 15
                   16       Section C    Property Factor (Average value during year) (Informational purposes only)                                                                                                                                                                                                    16
                   17                                                                                                                                                                                                                                                                                                 17
                   18                                                                                                                                                 A.  Everywhere                                                                                      B.  Vermont                                 18

                   19                                     16.  Inventories  . . . . . . . . . . . . . . . . . . . 16A. .                      _________________________123456789012345            .00                                                               16B.  _________________________123456789012345.00 19
                   20                                                                                                                                                                                                                                                                                                 20
                             17.  Buildings and other depreciable  
                   21                                    assets (original cost)   . . . . . . . . . . . 17A. .                                _________________________123456789012345            .00                                                               17B.  _________________________123456789012345.00 21
                   22                                                                                                                                                                                                                                                                                                 22
                   23                                     18.  Depletable assets (original cost)  . . 18A. .                                  _________________________123456789012345            .00                                                               18B.  _________________________123456789012345.00 23
                   24                                                                                                                                                                                                                                                                                                 24
                   25                                     19.  Land  . . . . . . . . . . . . . . . . . . . . . . . . 19A. .                   _________________________123456789012345            .00                                                               19B.  _________________________123456789012345.00 25 FORM  (Place atLAST page)
                   26                                                                                                                                                                                                                                                                                                 26 Form pages 
                   27                                     20. Other assets (Attach schedule)  . . . . 20A. .                                  _________________________123456789012345            .00                                                               20B.  _________________________123456789012345.00 27
                   28                                                                                                                                                                                                                                                                                                 28
                             21.  Rented real and personal property 
                   29                                    (Multiply annual rent by 8)  . . . . . . 21A. .                                      _________________________123456789012345            .00                                                               21B.  _________________________123456789012345.00 29
                   30                                                                                                                                                                                                                                                                                                 30
                             22.  Total PROPERTY  
                   31                                    (Add Lines 16 through 21)  . . . . . 22A. .                                          _________________________123456789012345            .00                                                               22B.  _________________________123456789012345.00 31
                                                                                                                                                                                                                                                                                                                         5 - 6
                   32                                                                                                                                                                                                                                                                                                 32
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                   34                                                                                                                                                                                                                                                                                                 34
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                   61                                                                                                                                                                                                                                                                                                 61
                                                                                                                                                                                                                                                                          Schedule BA-402
                   62                                                                                                                                                                                                                                                     Page 2 of 2                                 62
                   63       5454                                                                                                                                                                                                                                          Rev. 10/23                                  63
 0  0  0  0  0  0  0 640  0       1  1  1  1  1  1  1  1  1  1  2  2  2  2  2  2  2  2  2  2  3  3  3  3  3  3  3  3  3  3  4  4  4  4  4  4  4  4  4  4  5  5  5  5  5  5  5  5  5  5  6  6  6  6  6  6  6  6  6  6  7  7  7  7  7  7  7  7  7  8  8  8  8  8  8  8                                                  64
 1  2  3  4  5  6  7  8  9  0  1  2  3  4  5  6  7  8  9  0  1  2  3  4  5  6  7  8  9  0  1  2  3  4  5  6  7  8  9  0  1  2  3  4  5  6  7  8  9  0  1  2  3  4  5  6  7  8  9  0  1  2  3  4  5  6  7  8  9  0  1  2  3  4  5  6  7  8  9  0  1  2  3  4  5
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