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CORPORATION NAME                                                                                  FEDERAL IDENTIFICATION NUMBER

Schedule F      Income Apportionment                                                                                                                                                    20   09
 Fill in applicable oval(s):
   Section 38 manufacturer    Mutual fund service corporation reporting sales of mutual funds only
   Mutual fund service corporation reporting sales of non-mutual funds              Other
   Enclosing additional copies of Schedule F for additional members of a combined group

 Business Locations Outside of Massachusetts
                              Specify whether factory, sales office,                     Accepts Registered to do                                                               Files returns
                City and statewarehouse, construction site, etc.                         orders  business in state                                                              in state

 Apportionment Factors
1Tangible property:
 a.Property owned (averaged). . . . . . . . . . . . . 3               Massachusetts             3Worldwide

 b.Property rented (capitalized) . . . . . . . . . . . . 3            Massachusetts             3Worldwide

 c.Total property owned and rented. . . . . . . . . . . Massachusetts                            Worldwide

 d.Tangible property apportionment percentage. Divide (from line 1c) Massachusetts total by worldwide total . . . . 1d

2Payroll:
 a.Total payroll. . . . . . . . . . . . . . . . . . . . . . . . . 3   Massachusetts             3Worldwide

 b.Payroll apportionment percentage. Divide (from line 2a) Massachusetts total payroll by worldwide total payroll 2b

3Sales:
 a.Tangibles (Massachusetts destination) . . . . 3                    Massachusetts

 b.Tangibles (Massachusetts throwback) . . . . 3                      Massachusetts             3Worldwide

 c.Services (including mutual fund sales). . . . 3                    Massachusetts             3Worldwide

 d.Rents and royalties . . . . . . . . . . . . . . . . . . . 3        Massachusetts             3Worldwide

 e.Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3Massachusetts             3Worldwide

 f.Total sales . . . . . . . . . . . . . . . . . . . . . . . . . . . . Massachusetts             Worldwide

 g.Sales apportionment percentage. Mutual fund corporations reporting mutual fund sales, divide (from line 3c) Massachusetts mutual fund sales
 by total mutual fund sales. All other corporations, including mutual fund service corporations reporting non-mutual 
 fund sales, divide (from line 3f) Massachusetts total sales by worldwide total sales. . . . . . . . . . . . . . . . . . . . . . . . . 3g

4Apportionment percentage. All corporations must complete this line. Section 38 manufacturers or mutual fund service corporations reporting
 mutual fund sales, enter the amount from line 3g. All other corporations, including mutual fund service corporations 
 reporting non-mutual fund sales, enter the total of (line 3g ×2) plus line 1d plus line 2b. . . . . . . . . . . . . . . . . . . . . . 4

5Massachusetts apportionment percentage. If the taxpayer is a Section 38 manufacturer, enter the amount from line 4 here and in Schedules E,
 line 22. Mutual fund service corporations for mutual fund sales, enter the amount from line 4 here and in line 22 of the Schedules E for mutual
 fund sales only. All other corporations including mutual fund service corporations reporting non-mutual fund sales, divide line 4 by 4, enter result
 here and in Schedules E, line 22 (for mutual fund service corporations, the Schedules E for non-mutual fund sales). 
 See instructions  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5