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

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

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

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

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

3.  Sales or gross receipts   . . . . . . . . . . .  .3A.  _________________________ .00

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
    from outside Vermont  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  . 5B.  _________________________.00
6.  Sales of tangible personal property delivered or shipped to purchasers in Vermont
    from within Vermont   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  . 6B.  _________________________.00

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

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

10. Royalties   . . . . . . . . . . . . . . . . . . . .  .10A.  _________________________ .00 10B.  _________________________.00

11. Gross rents  . . . . . . . . . . . . . . . . . . .  .11A.  _________________________ .00  11B.  _________________________.00
12. Other apportionable income (attach    
    detailed supporting statement)  . . . .  .12A.  _________________________ .00             12B.  _________________________.00
13. Total INCOME, SALES, AND
    GROSS RECEIPTS
    (ADD Lines 3 through 12)  . . . . . .  .13A.  _________________________ .00               13B.  _________________________.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.  _________.  ____________%

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

      Entity Name (same as on Form CO-411 or Form BI-471)

            FEIN                                              Fiscal Year Ending (YYYYMMDD)       *234021200*
                                                                                                  *234021200*
                                                                                                                                     Page 6

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

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

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

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

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

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

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