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2022 Instructions for Schedule 500A
Corporation Allocation and Apportionment of Income

General Certified Company Apportionment for Business
Conducted in Certain Disadvantaged Localities
Allocation and Apportionment of Income
For taxable years beginning on or after January 1, 2018,
A corporation having income from business activity which is certain companies may decrease the amount of their
taxable both within and without Virginia must allocate and income taxed by Virginia when they meet specific eligibility
apportion its Virginia taxable income as provided in Va. Code requirements and are certified by the Virginia Economic
§§ 58.1-407 through 58.1-420, 58.1-422, 58.1-422.1, 58.1- Development Partnership Authority (“VEDP”). This includes a
422.2, 58.1-422.3, or 58.1-422.4. requirement that a specified number of jobs be created and, if
How Dividends are Allocated applicable, investments be made in particular disadvantaged
localities.
Dividends received to the extent they are included in Virginia
taxable income are allocable to the state of commercial Once the company is certified by VEDP as meeting the
domicile of the taxpaying corporation. “Commercial domicile” applicable eligibility requirements, it is entitled to decrease
means the principle place from which the trade or business the amount of income taxed by Virginia. For multistate
of the taxpayer is directed or managed. certified companies, the decrease in income is accomplished
by allowing such companies to make modifications to their
Corporation Taxable in Another State apportionment factors (“Certified Company Apportionment”).
For purposes of allocation and apportionment of income under For instate certified companies, this is accomplished by
Va. Code §§ 58.1-407 through 58.1-420, 58.1-422, 58.1-422.1, allowing such companies the ability to use apportionment
58.1-422.2, 58.1-422.3, or 58.1-422.4, a corporation is taxable and to use Certified Company Apportionment to make
in another state if it is subject to a net income tax, a franchise modifications to their apportionment factors. See Schedule
tax measured by net income, or a franchise tax for the privilege 500AP Instructions for detailed information.
of doing business in such other state (Va. Code § 58.1-406).
“State” means any state of the United States, the District of Schedule 500A Instructions
Columbia, the Commonwealth of Puerto Rico, any territory
or possession of the United States, and any foreign country Enter the corporation's name and federal employer
(Va. Code § 58.1-302). identification number.
A corporation is not taxable in another state if that state is If the corporation is filing a consolidated or combined return,
prohibited from imposing an income tax on the corporation check the box as indicated. The consolidated or combined
because its business activity in the state does not exceed check box must also be marked on Form 500. If an entity
minimum standards set forth in Public Law 86-272 (15 USC is electing to use the manufacturer's alternative method
§§ 381-384). of apportionment or is required to use the retail company
method of apportionment and is included in a consolidated
Corporation Transacting or Conducting Entire or combined return, then the consolidated or combined
Business Within This State check box must be checked. You must enclose a completed
No corporation, whether chartered under the laws of Virginia Schedule 500A for each entity included in a combined filing.
or the laws of another state, is entitled to use Schedule 500A Consolidated filings that include one or more entities using the
where the entire business of the corporation was transacted manufacturer's or retailer's method of apportionment should
or conducted within Virginia. also enclose a Schedule 500A for each entity. Consolidated
If the entire business of a corporation was transacted or returns that do not include entities using the manufacturer's
conducted within Virginia, the Virginia income tax is imposed or retailer's method of apportionment should enclose one
upon the entire net income of the corporation for the taxable consolidated Schedule 500A and detailed apportionment
year. The entire business of a corporation is deemed to have schedules for each company.
been transacted or conducted within Virginia if the corporation If the corporation is certified by VEDP as eligible to use
was not subject in any other state to a net income tax, a Certified Company Apportionment, check the box and enclose
franchise tax measured by net income, or a franchise tax for the Schedule 500AP. Use the modified Virginia apportionment
the privilege of doing business (Va. Code § 58.1-405). factor that was computed on Schedule 500AP, Column C
to complete the Schedule 500A. See the instructions for
Pass-Through Entities
Schedule 500AP Instructions for additional information.
S corporations, partnerships, and limited liability companies
If the corporation is a property information and analytics
will use Schedule 502A, rather than Schedule 500A, to
firm that has entered into a memorandum of understanding
determine the income from Virginia sources that will be passed
with VEDP and meets the criteria outlined in Va. Code §
to their owners.
58.1-422.4, check the appropriate box. See Page 5 of these
instructions for additional information.
Va. Dept. of Taxation 2601023 Rev. 09/22 Page 1

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Apportionable Income after making the election. If a corporation fails to meet this
requirement, it will be required to pay the difference between
All income of the corporation except the class of income taxes calculated under standard apportionment and taxes
allocable as specified in the instructions for Section B – Line 3 calculated under the election, as well as interest (Va. Code
is apportioned to this state in accordance with items below § 58.1-422).
(Va. Code § 58.1-408).
Electing manufacturing corporations are permitted to use
a single sales factor method of apportionment to apportion
Section A – Apportionment Method
Virginia taxable income.
Line 1 – Motor Carriers Once a manufacturing corporation makes this election, it
If a corporation is a motor carrier and an exception applies, generally may neither revoke such election for 3 taxable
check the proper box for Exception 1 or Exception 2. See the years nor amend the return on which such election was made
instructions for Section B, Line 1. to change its method of apportionment. The manufacturing
company will be required to use the apportionment factor that
Line 2 – Financial Corporations is effective at the time the modified apportionment method
Check this box if the corporation is a financial corporation. election is made, and any apportionment factor that becomes
Financial corporations must apportion income based on effective in the first 3 taxable years of the election.
cost of performance in Virginia versus cost of performance Line 7(a). Enter the beginning date (mm/dd/yy) of the election
everywhere. See the instructions for Section B, Line 1 for year.
more information.
Line 7(b). A taxpayer making this election must certify that the
Line 3 – Construction Corporations average weekly wages of the full-time employees is greater
Check this box if the corporation is a construction corporation than the lower of the state or local average weekly wages
that has elected to report income on the completed contract for its industry, and that the average annual number of full
basis. Construction corporations that have made this election time employees of the manufacturing company is at least
must apportion income as provided in the instructions for 90% of the base year employment. Check the box certifying
Section B, Line 1. that the company meets the requirements. The wage and
employment certification box should be checked for each
Line 4 – Railway Companies year the manufacturer's election is claimed.
Check this box if the corporation is a railway company. Railway
Manufacturer does not maintain wage and employment
companies must determine their net apportionable income by A
levels for modified apportionment method election.
using revenue car miles. See the instructions for Section B, manufacturing company will be subject to additional tax
Line 1 for more information. (recapture) and interest if the average weekly wage of its full-
Line 5 – Retail Company Apportionment time employees is lower than the state or local weekly wage for
its industry or its number of full-time employees do not equal
Check this box if the corporation is a retail company. A retail
or exceed 90% of its base year employment level. The amount
corporation is required to apportion its income using a single
of the recapture is equal to the difference between the tax
sales factor method of apportionment. See the instructions
that would have been due under the standard apportionment
for Section B, Line 1 for more information.
method and the amount of tax that was due using the modified
Line 6 – Debt Buyers Apportionment apportionment method for each of the first 3 years in which
Check this box if the corporation is a debt buyer with a taxable the average weekly wage of its full-time employees was
year beginning on or after January 1, 2019. Certain debt lower than the state or local weekly wage for its industry or
buyers are required to apportion their income using a single its number of full-time employees did not equal or exceed
sales factor method of apportionment. See the instructions 90% of its base year employment level. The Department will
for Section B, Line 1 for more information. generally assess the manufacturing company with the amount
required to be recaptured and any interest due. However, a
Line 7 – Manufacturer’s Modified Apportionment manufacturing company that fails, or anticipates that it will
Method fail, to meet the wage and employment requirements may
Check this box if a manufacturer is electing the modified file returns for the taxable years for which recapture would
apportionment method. Visit the Department's website at be required, using the statutory apportionment method,
www.tax.virginia.gov to download the guidelines for this and pay any taxes and interest due on such returns in lieu
apportionment method. of waiting to receive an assessment of such amounts due
from the Department. Such company must submit a written
Which Manufacturers Qualify: An electing manufacturer explanation with its return detailing why it is changing to the
must certify to the Department that the average weekly wages statutory apportionment method.
of its full-time employees was greater than the lower of the
state or local average weekly wages for the taxpayer’s industry If you file an amended return and voluntarily change your
(Va. Code § 58.1-422). apportionment method because you anticipate that you will
fail to meet the wage and employment requirements, file an
In addition, the corporation must maintain 90% of the base amended return by completing a new return for the year of
year level of employment in Virginia for the first 3 taxable years
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adjustment using the corrected figures, as if it were the original to Virginia using the ratio of vehicle miles in this state to
return. Do not make any adjustments to the amended return total vehicle miles everywhere. “Vehicle miles” means miles
to show that you received a refund or paid a balance due as traveled by vehicles, owned or operated by the taxpayer,
the result of the original return. Complete the Amended Return hauling property or carrying passengers for a charge or fare.
section on Form 500, Page 1 and Schedule 500ADJ, Page 1. A carrier meeting either of the exceptions set forth below is not
Line 8 – Enterprise Data Center Operation required to apportion income to Virginia (Va. Code § 58.1-417).
In such cases a return must be filed but it is necessary only
Check this box if you are an enterprise data center operation
to enter the name and address on appropriate lines, enter
that has entered into a memorandum of understanding
a zero on Line 8a of the Form 500, check the appropriate
with the VEDP to make a new capital investment of at least
box(es) in Section A, Line 1, and complete Section B, Line 1
$150 million in an enterprise data center in Virginia. Such
of Schedule 500A.
enterprise data center operations are required to apportion
Virginia taxable income using a single sales factor method Exception 1: A carrier that neither owns nor rents real
of apportionment. or tangible personal property inside this state except
vehicles, makes no pickups or deliveries inside this
Line 9 – Multi-Factor Formula with Double-Weighted state, and travels no more than 50,000 “vehicle miles”
Sales Factor inside this state; provided that the Virginia “vehicle
Check if using the multi-factor apportionment formula miles” are less than 5% of total vehicle miles.
with double-weighted sales factor. This includes property Exception 2:A carrier that neither owns nor rents real
information and analytics firms that are permitted to use or tangible personal property inside this state except
a hybrid sales factor. See Page 5 of these instructions for vehicles, and which makes no more than 12 round
additional information. trips into this state during the taxable year, either
hauling property or carrying passengers; provided
Section B – Apportionment Computation that the Virginia “vehicle miles” are less than 5% of
total vehicle miles traveled during the taxable year.
Schedule 500AP Filers
Prior to completing the Schedule 500A, companies certified Financial Corporations
by VEDP as eligible to use Certified Company Apportionment A financial corporation is one that is not exempted from the
and operating in qualified Virginia localities must complete imposition of tax under the provisions of Va. Code § 58.1-401,
the Schedule 500AP to determine the Virginia modified which derives more than 70% of its gross income from the
apportionment factor. Transfer the modified amount from the classes of income enumerated in items 1 through 4 below,
applicable line of Schedule 500AP, Column C to Schedule without reference to the state where the income is earned,
500A, Column B, Line 1 (single factor computation) or Lines including, but not limited to, small loan companies, sales
2a-2c (multi-factor computation), as appropriate. Then, finance companies, brokerage companies, and investment
complete all other lines on the Schedule 500A as described companies:
in these instructions. 1. Fees, commissions, other compensation for financial
Line 1 – Single Factor Computations services rendered;
Check this box if using the single factor apportionment 2. Gross profits from trading in stocks, bonds, or other
method. This includes motor carriers, financial corporations, securities;
construction corporations, railway companies, retail 3. Interest; and
companies, debt buyers, manufacturers who elected the
modified apportionment method in Section A, and certain 4. Dividends that are included in Virginia taxable income.
enterprise data center operations. In computing the amounts referred to in items 1 through 4
For taxpayers using the single factor computation, check above, any amount received by a member of an affiliated
the appropriate box for your entity type in Section A, Lines group (determined under IRC § 1504(a), but without reference
1 through 8. Based on the appropriate computation method to whether any such corporation is an includible corporation
for your entity type or election, enter the Total (Column A), under IRC § 1504(b)) from another member of such group,
Virginia (Column B), and Percentage (Column C) amounts will be included only to the extent the amount exceeds related
in Section B, Line 1. expenses of the recipient.
For example: railway companies are to use the ratio of The Virginia taxable income of a financial corporation, as
revenue car miles in Virginia to total revenue miles of the defined in Va. Code § 58.1-418, excluding income allocable
corporation everywhere. under Va. Code § 58.1-407, shall be apportioned within and
without this state in the ratio that the business within Virginia is
Motor Carriers to total business of the corporation. Business within this state
Motor carriers of property or passengers, using highways of shall be based on cost of performance in Virginia over cost of
this state, must, unless they meet one of the two exceptions performance everywhere (Va. Code § 58.1-418).
set forth below, apportion their net apportionable income

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“Cost of Performance Factor” in accordance with the North American Industry Classification
(a) The cost of performance is the cost of all activities directly System (NAICS), United States Manual, United States Office
performed by the taxpayer for the ultimate purpose of Management and Budget, 1997 Edition, would be included
of obtaining gains or profit, except activities directly in Sectors 44-45 (Va. Code § 58.1-422.1).
performed by the taxpayer for the ultimate purpose of Debt Buyers
obtaining dividends allocable under the provisions of Va. For taxable years beginning on and after January 1, 2019,
Code § 58.1-407. debt buyers are required to apportion their Virginia taxable
(i) Such activities do not include those performed on income using a single factor method of apportionment based
behalf of a taxpayer, such as those performed by on sales. For debt buyers, only money recovered on a debt
an independent contractor. that a debt buyer collected from a person who is a resident of
(ii) The cost of performance does not include the Virginia or an entity that has commercial domicile in Virginia
cost of funds (interest, etc.), but does include the will be apportioned to Virginia for income tax purposes. Sales
cost of activities required to procure loans or other other than sales of tangible personal property are in Virginia
financing. if they consist of money recovered on debt that a debt buyer
collected from a person who is a resident of Virginia or an
(b) Activities constituting the cost of performance are entity that has its commercial domicile in Virginia. This rule
deemed performed at the situs of real and tangible applies regardless of the location of a debt buyer's business.
personal property or the place at which or from which See the Department of Taxation’s Debt Buyer Apportionment
activities are performed by employees of a taxpayer. Guidelines for more information.
(c) Cost of performance of a financial institution within and Manufacturers Modified Apportionment Method
without Virginia shall be determined without regard to
the location of borrowers, location of property in which Use the single sales factor method of apportionment if you
the financial corporation has only a security interest, or elected the Manufacturer’s Modified Apportionment Method in
the cost to the financial corporation of the funds which Section A. Enter the Total (Column A), Virginia (Column B),
it lends (23 Virginia Administrative Code (VAC) 10-120- and Percentage (Column C) amounts in the appropriate
250). column in Section B, Line 1.
Construction Corporations Enterprise Data Center Operations
Construction companies which have elected to report A taxpayer with an enterprise data center operation that
income on the completed contract basis for federal income enters into a memorandum of understanding with the VEDP
tax purposes must apportion income within and without this to make a new capital investment of at least $150 million in
state in the ratio that the business within this state is to total an enterprise data center in Virginia is required to apportion
business of the corporation. The business within and without Virginia taxable income using a single sales factor method
this state is based upon “sales” as defined by Va. Code § of apportionment.
58.1-302, to the extent included in taxable income, and is Line 2 – Multi-Factor Computations
determined as provided by Va. Code §§ 58.1-414 through
Three-Factor Formula
58.1-419. All other construction companies must determine
Virginia taxable income by reference to Va. Code §§ 58.1-406 Corporations that apportion income are generally required to
through 58.1-416. use a three-factor formula of property, payroll, and double-
weighted sales. The sum of the property factor, payroll factor,
Railway Companies
and twice the sales factor is divided by four to arrive at the final
Railway companies must determine their net apportionable apportionment factor. See the specific instructions that follow.
income to this state by multiplying Virginia taxable income
Line 2(a). Property factor: The property factor is a
of such company, excluding the income allocable under Va.
fraction, the numerator of which is the average value of the
Code § 58.1-407, by the use of the ratio of revenue car miles
corporation’s real and tangible personal property owned
in this state to total revenue car miles of the corporation
and used or rented and used in this state during the taxable
everywhere.
year, and the denominator of which is the average value of
“Revenue car mile” in the case of railway carriers of property all the corporation’s real and tangible property owned and
or passengers means the movement of a unit of loaded car used or rented and used during the taxable year and located
equipment a distance of 1 mile. The loaded car miles must everywhere; to the extent that such property is used to
be determined in accordance with the Uniform System of produce Virginia taxable income and is effectively connected
Accounts for Railroad Companies of the Interstate Commerce with the conduct of a trade or business within the United States
Commission (Va. Code § 58.1-420). and income derived therefrom is includible in federal taxable
Retail Companies income (Va. Code § 58.1-409).
A retail corporation is required to apportion its income using a Property owned by the corporation is valued at its original cost
single sales factor method of apportionment. For purposes of plus the cost of additions and improvements. Property rented
this requirement, a retail company is defined as a domestic or by the corporation is valued at 8 times the annual rental rate
foreign corporation that is primarily engaged in activities that, (Va. Code § 58.1-410).
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The average value of property is determined by averaging the purchaser. Direct delivery in this state, other than for
the value at the beginning and ending of the tax period, but purposes of transportation, to a person or firm designated by
the Department may require the averaging of monthly values a purchaser, constitutes delivery to the purchaser in this state,
during the tax period if reasonably required to reflect properly and such direct delivery outside this state to a person or firm
the average value of the corporation’s property (Va. Code designated by the purchaser does not constitute delivery to
§ 58.1-411). the purchaser in this state, regardless of where title passes,
Line 2(b). Payroll factor: The payroll factor is a fraction, or other conditions of sale (Va. Code § 58.1-415).
the numerator of which is the total amount paid or accrued Sales, other than sales of tangible personal property, are in
in this state during the tax period by the corporation for Virginia if:
compensation, and the denominator of which is the total 1. the income-producing activity is performed in Virginia
compensation paid or accrued everywhere during the tax (Va. Code § 58.1-416 A 1); or
period; to the extent that such payroll is used to produce
Virginia taxable income and is effectively connected with the 2. the income-producing activity is performed in and
conduct of a trade or business within the United States and outside of Virginia and a greater proportion of this
income derived is includible in federal taxable income (Va. activity is performed in Virginia than in any other state,
Code § 58.1-412). based on costs of performance (Va. Code § 58.1-416
A 2).
“Compensation” means wages, salaries, commissions, and
any other form of remuneration paid or accrued to employees Hybrid Sales Factor for Certain Property Information and
for personal services (Va. Code § 58.1-302). Analytics Firms
Compensation is paid or accrued in this state if: Qualified property and analytics firms may source sales of
services using market-based sourcing but must otherwise
(a) the employee’s service is performed entirely within follow the standard three-factor apportionment formula with
the state; or sales weighted twice. Under market-based sourcing, sales
(b) the employee’s service is performed both within and of services are in the Commonwealth if they are derived
without the state, but the service performed without from transactions with a customer or client who receives
the state is incidental to the employee’s service within the benefit of the services in the Commonwealth. This rule
the state; or will apply regardless of the location of the firm’s business
(c) some of the service is performed in the state and: operations. All other sales continue to be sourced based on
cost-of-performance. Be sure the box at the top of the form is
(i) the base of operations or, if there is no base of checked to indicate the company qualifies to use the hybrid
operations, the place from which the service is sales factor to calculate apportionable sales.
directed or controlled is in the state; or
Prior to using the hybrid sales factor on the return, companies
(ii) the base of operations or the place from which the must enter into a Memorandum of Understanding with the
service is directed or controlled is not in any state Virginia Economic Development Partnership. A qualified
in which some part of the service is performed, property information and analytics firm is an entity and its
but the employee’s residence is in this state affiliated entities that as of January 1, 2022, is primarily a
(Va. Code § 58.1-413). commercial real estate information and analytics firm with a
Line 2(c). Sales factor: The sales factor is a double-weighted location in an eligible city and that between January 1, 2022,
element in the three-factor formula of sales, property, and and January 1, 2029, is expected to:
payroll. The sales factor is a fraction, the numerator of which (i) make or cause to be made a capital investment in an
is the total sales of the corporation in this state during the tax eligible city of at least $414.45 million and
period, and the denominator of which is the total sales of the
corporation everywhere during the tax period, to the extent (ii) create at least 1,785 new jobs with average annual
that such sales are used to produce Virginia taxable income wages of at least $85,000 per job.
and are effectively connected with the conduct of a trade Property information and analytics firms using the hybrid
or business within the United States and income derived is sales factor must include with their income tax returns a
includible in federal taxable income (Va. Code § 58.1-414). computation (pro forma return) showing the tax under the
“Sales” means all gross receipts of the corporation other old method. The documentation must include information
than dividends; except that in the case of the sale or other regarding market-based sourcing for services as compared
disposition of intangible property only the net gain is included. to cost of performance, including the amounts of the
Net gain is determined on a per transaction basis (Va. Code property, payroll, and sales factors under both methods; the
§ 58.1-302). apportionment percentages under both methods; and the
Sales of tangible personal property are in this state if the amount of tax calculated under both methods. See Va. Code
property is received in this state by the purchaser. In the § 58.1-422.4.
case of delivery by common carrier or other means of Line 2(d). Double-Weighted Sales Factor Apportionment:
transportation, the place at which such property is ultimately Multiply Line 2c by 2 and enter the result.
received after all transportation has been completed is
considered the place at which such property is received by
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Line 2(e). Sum of Percentages: Add Lines 2(a), 2(b), and Alternate Method of Allocation or Apportionment
2(d) for the standard multistate factor with double-weighted
sales. If any corporation believes that the method of allocation or
apportionment administered by the Department will subject
Line 2(f). Multi-Factor Percentage (Double-Weighted
it to taxation on a greater portion of its net income than is
Sales): Line 2(e) divided by the number 4 (double-weighted
reasonably attributable to business or sources within this
sales) reduced by the number of factors, if any, having no
state, it is entitled to file with the Department a statement of
denominator. Standard apportionable income is apportioned
its objections and of such alternative method of allocation
by multiplying the income by a fraction, the numerator of which
or apportionment as it believes to be proper under the
is the property factor plus the payroll factor, plus 2 times the
circumstances with such detail and proof and within such
sales factor, and the denominator of which is 4.
time as the Department may reasonably prescribe. If the
Line 3 – Income Subject to Virginia Tax Department concludes that the method of allocation or
Line 3(a). Virginia Taxable Income: Enter Virginia taxable apportionment employed is, in fact, inapplicable or inequitable,
income from Form 500, Line 7. it shall redetermine the taxable income by such other method
of allocation or apportionment as seems best calculated to
Line 3(b). Total Dividends: Enter the total amount of allocable assign to the state for taxation the portion of the income
dividends (allocated to business's commercial domicile). reasonably attributable to business and sources within the
Line 3(c). Nonapportionable Investment Function Income: state, not exceeding, however, the amount which would be
Enter nonapportionable investment function income from arrived at by application of the statutory rules for allocation
Form 500, Line 8(c). or apportionment (Va. Code § 58.1-421).
Line 3(d). Subtotal: Add Lines 3(b) and 3(c). A corporation requesting permission to use an alternative
method of allocation or apportionment of income must
Line 3(e). Nonapportionable Investment Function Loss:
comply with Virginia Corporation Income Tax Regulation
Enter nonapportionable investment function loss from Form
23 VAC 10-120-130. The policy of the Department is that the
500, Line 8(d).
statutory method is the most equitable method of determining
Line 3(f). Total Nonapportionable Income: Subtract the portion of a multistate corporation’s income that is
Line 3(e) from Line 3(d). attributable to business activity in Virginia. Permission to use
Line 3(g). Income Subject to Apportionment: Subtract an alternative method of allocation and apportionment will be
Line 3(f) from Line 3(a). granted only in extraordinary circumstances.
Line 3(h). Income Apportioned to Virginia: Multiply the
percentage on Line 1 or Line 2(f), whichever applies, by Line For additional information call (804) 367-8037 or write
3(g). to Virginia Department of Taxation, P.O. Box 1115,
Richmond, VA 23218-1115. You can obtain most Virginia
Line 3(i). Dividends Allocated to Virginia: Enter the amount
income tax forms at www.tax.virginia.gov.
of dividends, included in Line 3(b), allocated to Virginia.
Dividends received to the extent included in Virginia taxable
income are allocable to the state of commercial domicile of
the taxpaying corporation. “Commercial domicile” means
the principal place from which the trade or business of the
taxpayer is directed or managed (Va. Code § 58.1-407).
Line 3(j). Income Subject to Virginia Tax: Add Lines 3(h)
and 3(i). Enter on Form 500, Line 8(a).

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