×
tax forms found in
Tax Form Code
Tax Form Name

Virginia Free Printable 2023 Schedule 500A - Corporation Allocation and Apportionment of Income for 2024 Virginia Multistate Corporation Allocation and Apportionment of Income

It appears you don't have a PDF plugin for this browser. Please use the link below to download 2023-virginia-form-500-schedule-a.pdf, and you can print it directly from your computer.

Multistate Corporation Allocation and Apportionment of Income
2023 Schedule 500A - Corporation Allocation and Apportionment of Income

2023 Virginia Schedule 500A Corporation Allocation and Apportionment of Income *VACPSA123888* Name as shown on Form 500 Check if you are: FEIN ­­  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.   An Internet root infrastructure provider that has entered into a memorandum of understanding with VEDP and meets the criteria outlined in Va. Code § 58.1-422.5. Section A – Apportionment Method 1. Motor Carrier Mileage Factor . . . . . . . . . . . . . . . . . . . . . If an exception applies, check the applicable box below   Exception 1 7. Manufacturer’s Modified Apportionment Method Sales Factor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (a) Enter beginning date of election year _____/_____/_____   Exception 2 4. Railway Company Revenue Car Miles. . . . . . . . . . . . . . (b) Wage and employment certification required each year: Check to certify that the average weekly wages of the full‑time employees is greater than the lower of the state or local average weekly wages for its industry, and that the average annual number of full-time employees of the manufacturing company is at least 90% of the base year employment. . . . . . . . . . . . . . . . . . . . . . . . . . . 5. Retail Company Apportionment. . . . . . . . . . . . . . . . . . . 8. Enterprise Data Center Operation. . . . . . . . . . . . . . . . . . . . 6. Debt Buyers Apportionment. . . . . . . . . . . . . . . . . . . . . . 9. Multi-Factor Formula With Double-Weighted Sales. . . . . . 2. Financial Corporation Cost of Performance Factor. . . 3. Construction Corporation Completed Contract Basis Sales Factor. . . . . . . . . . . . Section B – Apportionment Computation 1. Single Factor Computation 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 Column A Total Column B Virginia Column C Percentage .00 .00 % (a) Property Factor. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2(a) .00 .00 % (b) Payroll Factor. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2(b) .00 .00 % (c) Sales Factor. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2(c) .00 .00 % 2. Multi-Factor Computation (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) % (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 3. Income Subject to Virginia Tax Va. Dept. of Taxation  2601006-W  Rev. 08/23
Extracted from PDF file 2023-virginia-form-500-schedule-a.pdf, last modified August 2023

More about the Virginia Form 500 Schedule A Corporate Income Tax TY 2023

We last updated the Multistate Corporation Allocation and Apportionment of Income in January 2024, so this is the latest version of Form 500 Schedule A, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 500 Schedule A directly from TaxFormFinder. You can print other Virginia tax forms here.

Other Virginia Corporate Income Tax Forms:

TaxFormFinder has an additional 135 Virginia income tax forms that you may need, plus all federal income tax forms.

Form Code Form Name
Form RR 6-2 RR 6-2 (1601110) Class 6 - Schedule 2 - Machinery, Equipment and Apparatus, Etcetera
Form BRU Application for Barge and Rail Usage Tax Credit
Form 770 VA Fiduciary Income Tax Return
Form 500 Corporate Income Tax Return
Form 770IP Virginia Fiduciary and Unified Nonresident Automatic Extension Payment

Download all VA tax forms View all 136 Virginia Income Tax Forms


Form Sources:

Virginia usually releases forms for the current tax year between January and April. We last updated Virginia Form 500 Schedule A from the Department of Taxation in January 2024.

Show Sources >

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 Virginia Form 500 Schedule A

We have a total of thirteen past-year versions of Form 500 Schedule A in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2023 Form 500 Schedule A

2023 Schedule 500A - Corporation Allocation and Apportionment of Income

2022 Form 500 Schedule A

2022 Schedule 500A - Corporation Allocation and Apportionment of Income

2021 Form 500 Schedule A

2021 Schedule 500A - Corporation Allocation and Apportionment of Income

2020 Form 500 Schedule A

2020 Schedule 500A - Corporation Allocation and Apportionment of Income

2019 Form 500 Schedule A

2019 Schedule 500A - Corporation Allocation and Apportionment of Income

2018 Form 500 Schedule A

2018 Schedule 500A - Virginia Corporation Allocation and Apporitionment of Income

2017 Form 500 Schedule A

2017 Schedule 500A - Virginia Multistate Corporation Allocation and Apporitionment of Income

2016 Form 500 Schedule A

2016 Virginia Schedule 500A - Multistate Corporation Allocation and Apportionment of Income

500A - Multistate Corporation Allocation and Apportionment of Income (Form 500)500A Instructions 2015 Form 500 Schedule A

500A 15 Web draft Final 6 8 15.indd

500A - Multistate Corporation Allocation and Apportionment of Income (Form 500) 2014 Form 500 Schedule A

500A 14 ER Web 09 04 14.indd

2012 Form 500 Schedule A

500A 12 final 08 31 12 .indd

2011 Form 500 Schedule A

500A early release 10 12 11 .indd


TaxFormFinder Disclaimer:

While we do our best to keep our list of Virginia Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.

** This Document Provided By TaxFormFinder.org **
Source: http://www.taxformfinder.org/virginia/form-500-schedule-a