2022 Virginia                    Corporation Allocation and 

Schedule 500A                    Apportionment of Income                                   *VACPSA122888*

Name as shown on Form 500                                                                                FEIN

Check if you are –        Filing a consolidated or combined return.
                          A  certified  company  conducting  business  in  certain  disadvantaged  localities  electing  to  use  a  modified 
                          apportionment method (enclose Schedule 500AP).
                          A property information and analytics firm that has entered into a memorandum of understanding with VEDP and 
                          meets the criteria outlined in Va. Code § 58.1-422.4.

Section A – Apportionment Method
1. Motor Carrier Mileage Factor . . . . . . . . . . . . . . . . . . . . . 7. Manufacturer’s Modified Apportionment Method
   If an exception applies, check the applicable box below                    Sales Factor  .....................................
          Exception 1            Exception 2                                 (a) Enter beginning date of election year _____/_____/_____
                                                                             (b) Wage  and  employment  certification  required  each 
2. Financial Corporation Cost of Performance Factor ...                          year: Check to certify that the average weekly wages of 
3. Construction Corporation                                                      the full‑time employees is greater than the lower of the 
                                                                                 state or local average weekly wages for its industry, and 
   Completed Contract Basis Sales Factor ............
                                                                                 that the average annual number of full‑time employees 
                                                                                 of  the  manufacturing  company  is  at  least  90%  of  the 
4. Railway Company Revenue Car Miles ..............                              base year employment. .........................

5. Retail Company Apportionment ...................                       8. Enterprise Data Center Operation ....................
6. Debt Buyers Apportionment ......................                       9. Multi-Factor Formula With Double-Weighted Sales ......

Section B – Apportionment Computation
                                                                                 Column A             Column B         Column C
1. Single Factor Computation                                                     Total                Virginia         Percentage
   Motor carriers, financial corporations, construction corporations, 
   railway companies, retail companies, debt buyers, manufacturers 
   who elected the modified apportionment method in Section A, 
   and certain enterprise data center operations ..............           1                .00                    .00                         %
2. Multi-Factor Computation
   (a) Property Factor ..................................                 2(a)             .00                    .00                         %
   (b) Payroll Factor ...................................                 2(b)             .00                    .00                         %
   (c) Sales Factor ....................................                  2(c)             .00                    .00                         %
   (d)  Double‑Weighted Sales Factor Apportionment: Multiply the sales factor from Line 2(c) by 2 .......         2(d)                        %
   (e) Sum of Percentages. Add Lines 2(a), 2(b), and 2(d)  ......................................                 2(e)                        %
   (f)  Multi‑Factor Percentage (Double‑Weighted Sales): Divide Line 2(e) by 4, reduced by the number of 
      factors, if any, having no denominator  .................................................                   2(f)                        %
3.  Income Subject to Virginia Tax
   (a) Virginia Taxable Income from Form 500, Line 7 ..........................................                   3(a)           .00
   (b) Total Dividends (total amount of allocable income)  .......................................                3(b)           .00
   (c) Nonapportionable Investment Function Income. Enter on Form 500, Line 8(c) ..................               3(c)           .00
   (d) Add Lines 3(b) and 3(c)  ............................................................                      3(d)           .00
   (e) Nonapportionable Investment Function Loss. Enter on Form 500, Line 8(d) ....................               3(e)           .00
   (f)  Total Nonapportionable Income. Line 3(d) minus Line 3(e)           .................................      3(f)           .00
   (g) Income Subject to Apportionment. Line 3(a) minus Line 3(f) ................................                3(g)           .00
   (h) Income Apportioned to Virginia. Multiply the percentage from Line 1 or Line 2(f) by Line 3(g)  ......      3(h)           .00
   (i) Dividends Allocated to Virginia. Portion of dividends reported on Line 3(b) .....................          3(i)           .00
   (j) Income Subject to Virginia Tax. Add Lines 3(h) and 3(i). Enter on Form 500, Line 8(a) ............         3(j)           .00
Va. Dept. of Taxation  2601006‑W  Rev. 07/22