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12274: 1120, 1120S, 1065 - Multi-state Apportionment


State Returns Generally

In a business return (1120, 1120S or 1065), how do I apportion the income to multiple states?

Beginning in Drake11, the APPT Multi-State Apportionment screen on the States tab provides a single location in which to enter multi-state apportionment information in Corporate, S-corporate, and partnership returns.

    Use the State Selection drop list column heading fields to select the states for income apportionment.
    • Press Page Down for a new screen.
    • You can select as many states as needed using additional screens. The same state can be entered more than once when additional fields are needed. To include a state on the apportionment summary worksheet (SAC-SUM~) without any apportionment data, mark the Zero Apportionment - No Activity in State option for the state.
  • The screen contains a tab for each apportionment factor – Sales, Payroll, Property and Additional Property (a continuation of the Property tab).
  • The program carries APPT screen information to the appropriate line of the state return unless the state does not require the information.
  • The Ending amount entered on the Property and Additional Property screens in Drake16 will become the Beginning amount for property on the APPT screen when you update the return next year in Drake17.

Two reports are produced in View mode to aid apportionment reconciliation:

  • Wks SA-SUM (SA-SUM~ in Drake15 and prior), Multi-State Apportionment Summary, reports the amount entered for each state along with the total.
  • Wks SA-REC (SA-REC in Drake15 and prior), Multi-State Apportionment Reconciliation Report, reconciles the state amounts with the amounts entered on the federal return.

Any reconciling adjustments for this report may be made by selecting OT from a State Selection drop list on the APPT screen.


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