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Vermont Free Printable  for 2020 Vermont Apportionment & Allocation Schedule

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Apportionment & Allocation Schedule
Schedule BA-402

Vermont Department of Taxes *194021100* Schedule BA-402 * 1 9 4 0 2 1 1 0 0 * Vermont Apportionment & Allocation Attach to Form CO-411 or Form BI-471 For Unitary filers, complete a separate Schedule BA-402 for each taxable affiliate Entity Name (same as on Form CO-411 or Form BI-471) Fiscal Year Ending (YYYYMMDD) FOR UNITARY GROUPS ONLY - Name of Affiliate FEIN Affiliate’s FEIN PART 1 Directly Allocated Non-Business Income, Other Non-Apportionable Income and Foreign Dividends Enter all amounts in WHOLE DOLLARS. Place an “x” in the box left of the line number to indicate a loss amount. Everywhere Vermont 1a-b. Nonbusiness Income or Other Non-Apportionable Income. . . . . . . . . . . . . . . . . . Check to ç indicate loss 1a. _______________________ ç indicate .00 1b. _______________________.00 loss 1c-d. Foreign Dividends. . . . . . . . . Check to ç indicate loss 1c. _______________________ ç indicate .00 1d. _______________________.00 loss Check to Check to PART 2 Sales and Receipts Factor Section A Sales and Receipts Factor Everywhere 2. Sales or gross receipts . . . . . . . . . . . . . . . . 2. _______________________ Vermont .00 3. Services performed in Vermont. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. _______________________.00 4. Sales delivered or shipped to purchasers in Vermont from outside Vermont. . . . . . . . . . . . . . . 4. _______________________.00 5. Sales delivered or shipped to purchasers in Vermont from within Vermont . . . . . . . . . . . . . . . 5. _______________________.00 6. Sales shipped from Vermont to the U.S. Government . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. _______________________.00 7. Sales shipped from Vermont to purchasers in a state where the entity is not taxable . . . . . . . . 7. _______________________.00 8. Business interest . . . . . . . . . . . . . . . . . . . 8a._______________________ .00 8b. _______________________.00 9. Royalties . . . . . . . . . . . . . . . . . . . . . . . . . 9a. _______________________ .00 9b. _______________________.00 10. Gross rents. . . . . . . . . . . . . . . . . . . . . . . 10a. _______________________ 11. Other business income (attach detailed supporting statement). . . . . . . . . . . . . . . 11a. _______________________ 12. TOTAL INCOME, SALES, AND GROSS RECEIPTS (Add Lines 2-11) . 12a. _______________________ .00 10b. _______________________.00 .00 11b. _______________________.00 .00 12b. _______________________.00 12c. .Vermont Sales and Receipts factor as percent of Everywhere. (Divide Line 12b by Line 12a). Calculate percentage to six places to the right of the decimal point. . . . . . . . . . . . . . 12c. __________. ____________% 5454 Page 1 of 2 Schedule BA-402 Rev. 10/19 Entity Name (same as on Form CO-411 or Form BI-471) FEIN Section B Fiscal Year Ending (YYYYMMDD) Salaries and Wages Factor *194021200* * 1 9 4 0 2 1 2 0 0 * Everywhere Vermont 13. TOTAL SALARIES AND WAGES. . . 13a. _______________________ .00 13b. _______________________.00 13c. Vermont as percent of Everywhere (Divide Line 13b by Line 13a). Calculate percentage to six places to the right of the decimal point. . . . . . . . . . . . . . 13c. __________. ____________% Section C Property Factor (Average value during year) Everywhere Vermont 14. Inventories. . . . . . . . . . . . . . . . . . . . . . . 14a. _______________________ 15. Buildings and other depreciable assets (original cost) . . . . . . . . . . . . . . . 15a. _______________________ .00 14b. _______________________.00 16. Depletable assets (original cost) . . . . . . 16a. _______________________ .00 16b. _______________________.00 17. Land. . . . . . . . . . . . . . . . . . . . . . . . . . . . 17a. _______________________ .00 17b. _______________________.00 .00 15b. _______________________.00 18. Other assets (attach schedule). . . . . . . . 18a. _______________________ .00 18b. _______________________.00 19. Rented real and personal property (Multiply annual rent by 8). . . . . . . . . . 19a. _______________________ .00 19b. _______________________.00 20. TOTAL PROPERTY (Add Lines 14 through 19) . . . . . . . . . . 20a. _______________________ .00 20b. _______________________.00 20c. Vermont as percent of Everywhere (Divide Line 20b by Line 20a) Calculate percentage to six places to the right of the decimal point. . . . . . . . . . . . . . 20c. __________. ____________% Section D Vermont Apportionment Factors 21. VERMONT COMBINED FACTORS (Sales and Receipts, Double-weighted) (Add Line 12c twice, and Lines 13c and 20c above). Calculate percentage to six places to the right of the decimal point. . . . . . . . . . . . . . . . . . . . . 21. __________. ____________% 22. VERMONT APPORTIONMENT FACTOR (Divide Line 21 by 4 or as indicated below). Calculate percentage to six places to the right of the decimal point. . . . . . . . . . . . . . . . . . . . . 22. __________. ____________% Express as a decimal to six places. If there are less than three factors with an “Everywhere” denominator, then divide Line 21 as follows: • Sales/Receipts and Salaries and Wages - divide by 3 • Sales/Receipts and Property - divide by 3 • Salaries and Wages and Property - divide by 2 . • Sales/Receipts only - divide by 2 • Salaries and Wages only - divide by 1 • Property only - divide by 1 (Transcribe to Form CO-411, Line 6; or Schedule CO-421, Line 1; or Schedule BI-472, Line 10; or Schedule BI-473, Line 11.) 5454 Page 2 of 2 Schedule BA-402 Rev. 10/19
Extracted from PDF file 2019-vermont-schedule-ba-402.pdf, last modified October 2019

More about the Vermont Schedule BA-402 Corporate Income Tax TY 2019

We last updated the Apportionment & Allocation Schedule in February 2020, so this is the latest version of Schedule BA-402, fully updated for tax year 2019. You can download or print current or past-year PDFs of Schedule BA-402 directly from TaxFormFinder. You can print other Vermont tax forms here.

Related Vermont Corporate Income Tax Forms:

TaxFormFinder has an additional 51 Vermont income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Vermont Schedule BA-402.

Form Code Form Name
Schedule BA-404 Tax Credits Earned, Applied, Expired, And Carried Forward
Schedule BA-405 Economic Advancement Tax Incentives
Schedule BA-406 Credit Allocation Schedule
Schedule BA-410 Corporate Income Tax Affiliation Schedule

Download all VT tax forms View all 52 Vermont Income Tax Forms


Form Sources:

Vermont usually releases forms for the current tax year between January and April. We last updated Vermont Schedule BA-402 from the Department of Taxes in February 2020.

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About the Corporate Income Tax

The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.

Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).

Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.

Historical Past-Year Versions of Vermont Schedule BA-402

We have a total of eight past-year versions of Schedule BA-402 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:



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