2022 Virginia                   Pass-Through Entity
Schedule 502A              Allocation and Apportionment of                                                 *VA502A122888*
                                                 Income
Name as shown on Form 502                                                                                            FEIN

Check if you are –         Filing a Unified Nonresident Individual Income Tax Return (Form 765).
                           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 year: 
2. Financial Corporation Cost of Performance Factor ...                                         Check to certify that the average weekly wages of the 
3. Construction Corporation                                                                     full‑time employees is greater than the lower of the state 
                                                                                                or local average weekly wages for its industry, and that 
   Completed Contract Basis Sales Factor ............
                                                                                                the average annual number of full‑time employees of the 
                                                                                                manufacturing company is at least 90% of the base year 
4. Railway Company Revenue Car Miles ..............                                             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 Percentage
                                                                                                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 2e by 4, reduced by the number of 
       factors, if any, having no denominator .................................................                                       2(f)                 %

Section C – Allocable and Apportionable Income
1. Total of taxable income amounts from Form 502, Line 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   1.             .00
2. If commercial domicile is in Virginia, enter dividends received here and on Form 502, Line 4 ..........                            2.             .00
3. If commercial domicile is not in Virginia:
   (a) Enter dividends received ..........................................................                                            3(a)           .00
   (b) Enter nonapportionable investment function income .....................................                                        3(b)           .00
   (c) Add Lines 3(a) and 3(b) ...........................................................                                            3(c)           .00
   (d) Enter nonapportionable investment function loss. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3(d)           .00
   (e)  Allocable Income – Subtract Line 3(d) from Line 3(c). Enter the amount here and on Form 502, Line 5 ...                       3(e)           .00
4. Apportionable Income – If domiciled in Virginia, subtract Line 2 from Line 1.
   If not domiciled in Virginia, subtract Line 3(e) from Line 1. Enter on Form 502, Line 6 ...............                            4.             .00
Va. Dept. of Taxation  2601014-W   Rev. 07/22