Vermont Department of Taxes 

                Schedule BA-402                                                                                                          *234021100*

 Vermont Apportionment & Allocation                                                                                                      *234021100*
                                                                                                                                                                                                                                                 Page 5
                                                                                                                                               Include with Form CO-411 

                         Entity Name (same as on Form CO-411)                                                Fiscal Year Ending (YYYYMMDD)                                          FEIN
  12345678901234567890123456789012(36)       20231231        123456789

PART I       Non-Apportionable Income and Foreign Dividends
                                                                                                                                           Enter all amounts in WHOLE DOLLARS.
                                                                                              A.  Everywhere                                                         B.  Vermont

                              1.  Non-Apportionable Income  . . . . . . . 1A. ._________________________-123456789012345           .00 1B.  _________________________-123456789012345                                                         .00

                              2. Foreign Dividends  . . . . . . . . . . . . . . 2A. ._________________________-123456789012345           .00 2B.  _________________________-123456789012345                                                   .00

PART II  Sales and Receipts Factor
Section A    Sales and Receipts Factor                                                                                                                                                                                                           FORM  (Place at FIRST page)
                                                                                              A.  Everywhere                                                         B.  Vermont                                                                 Form pages 

                             123456789012345    3. Sales or gross receipts   . . . . . . . . . . . 3A. ._________________________.00
 
                                                         123456789012345  4. Sales of Services received in or delivered to Vermont  . . . . . . . . . . . . . . . . . . . . . . . . . .  .4B.  _________________________                      .00
  5.   Sales of tangible personal property delivered or shipped to purchasers in Vermont                                                                                                                                                         5 - 6
                                                         123456789012345from outside Vermont  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  .5B.  _________________________          .00
  6.   Sales of tangible personal property delivered or shipped to purchasers in Vermont 
                                                         123456789012345from within Vermont   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  .6B.  _________________________          .00

                                                         123456789012345  7. Special Industries  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7B. . _________________________.00
  8.   Apportionable interest and  
                             dividends  . . . . . . . . . . . . . . . . . . . . . 8A.._________________________123456789012345            .00 8B.  _________________________123456789012345                                                   .00

                               9. Factors from pass through entities  . . 9A.._________________________123456789012345            .00  9B.  _________________________123456789012345                                                          .00

                               10.  Royalties   . . . . . . . . . . . . . . . . . . . . 10A. ._________________________123456789012345            .00 10B.  _________________________123456789012345                                          .00

                               11. Gross rents  . . . . . . . . . . . . . . . . . . . 11A. ._________________________123456789012345            .00 11B.  _________________________123456789012345                                            .00
  12.  Other apportionable income (attach    
                             detailed supporting statement)  . . . . 12A. ._________________________123456789012345            .00     12B.  _________________________123456789012345                                                         .00
  13.  Total INCOME, SALES, AND    
       GROSS RECEIPTS 
                             (ADD Lines 3 through 12)  . . . . . . 13A. ._________________________123456789012345            .00       13B.  _________________________123456789012345                                                         .00
  14.  Vermont Sales and Receipts factor as percent of Everywhere .   
       (DIVIDE Line 13B by Line 13A.   MULTIPLY the result by 100 and carry the  
                                                            result out to the sixth decimal place.)  Enter this figure on Form CO-411, Line 6 .  . . . . . . . 14. . _________. 100 123456____________%

                                                                                                                                                            Schedule BA-402
                                                                                                                                                                     Page 1 of 2
5454                                                                                                                                                                 Rev. 10/23

      Entity Name (same as on Form CO-411 or Form BI-471)
 12345678901234567890123456789012(36)
                    FEIN                                  Fiscal Year Ending (YYYYMMDD)                                     *234021200*
   123456789              20231231                                                                                          *234021200*
                                                                                                                                                                                                         Page 6

Section B    Salaries and Wages Factor (Informational purposes only)
                                                                                               A.  Everywhere                                                B.  Vermont

                               15. Total SALARIES AND WAGES  . 15A. ._________________________123456789012345            .00 15b. _________________________123456789012345                           .00

Section C    Property Factor (Average value during year) (Informational purposes only)
                                                                                               A.  Everywhere                                                B.  Vermont

                              16.  Inventories  . . . . . . . . . . . . . . . . . . . 16A. ._________________________123456789012345            .00 16B.  _________________________123456789012345   .00
 17.  Buildings and other depreciable  
                             assets (original cost)   . . . . . . . . . . . 17A. ._________________________123456789012345            .00 17B.  _________________________123456789012345             .00

                              18.  Depletable assets (original cost)  . . 18A. ._________________________123456789012345            .00 18B.  _________________________123456789012345               .00

                              19.  Land  . . . . . . . . . . . . . . . . . . . . . . . . 19A. ._________________________123456789012345            .00 19B.  _________________________123456789012345.00 FORM  (Place atLAST page)
                                                                                                                                                                                                         Form pages 
                              20. Other assets (Attach schedule)  . . . . 20A. ._________________________123456789012345            .00 20B.  _________________________123456789012345               .00
 21.  Rented real and personal property 
                             (Multiply annual rent by 8)  . . . . . . 21A. ._________________________123456789012345            .00 21B.  _________________________123456789012345                   .00
 22.  Total PROPERTY  
                             (Add Lines 16 through 21)  . . . . . 22A. ._________________________123456789012345            .00 22B.  _________________________123456789012345                       .00 5 - 6

                                                                                                                                                             Schedule BA-402
                                                                                                                                                             Page 2 of 2
5454                                                                                                                                                         Rev. 10/23