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Virginia Free Printable 2019 Schedule 500AB - Schedule of Related Entity Add Backs and Exceptions for 2020 Virginia 500AB - Add Back and Exceptions to Add Back of Interest and Intangible Expenses

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500AB - Add Back and Exceptions to Add Back of Interest and Intangible Expenses
2019 Schedule 500AB - Schedule of Related Entity Add Backs and Exceptions

2019 Virginia Schedule 500AB Schedule of Related Entity Add Backs and Exceptions *VA0IAB119888* Name as shown on Virginia return  __________________________________________________  FEIN ________________________ Number of related entities  ________________ Part I – Taxpayer’s Payments Made to Related Entities Jurisdiction (State or Country) Name of Related Entity FEIN Where Organized Amount Paid to Related Entity For Of Commercial Domicile Royalties or Other Intangible Expenses Interest 1. 1a .00 1b .00 2. 2a .00 2b .00 3a .00 3b .00 4a .00 4b .00 3. 4. Total Interest / Intangible Expense Payments. Deduct Intangible Expense Payments Qualifying for Exceptions. See Part II, below. 5. Exception 1 5 .00 6. Exception 2 6 .00 7. Exception 3 7 .00 8. Total Exception Amount – Add Lines 5, 6, & 7. Enter here and on Form 500, Question A. 8 .00 9. Net Addition – Royalties or Other Intangibles – Line 4b minus Line 8. 9 .00 10 .00 10. Net Addition of Interest and Royalties – Enter the total of Lines 4a plus Line 9 here and on Schedule 500ADJ, Section A, Line 3. Part II – Exceptions Applicable to Royalties Exception 1 (Subject to tax): For each related entity for which the taxpayer claims an exception, identify all states and foreign countries in which the related entity paid a tax measured by net income or capital and enclose a copy of the tax returns filed (schedules and supplemental forms may be omitted). Show the portion of the tax paid by the related entity on its separate return that is attributed to the royalties and other expenses related to intangible property. If the related entity filed a consolidated or combined return in the other state or foreign country with the taxpayer, then the recipient’s income and taxpayer’s deduction offset each other and no tax is deemed paid. If more space is needed, enclose a separate sheet. List Each Jurisdiction in Which Tax Paid Type of Tax Paid Tax Paid on the Royalties & Other Intangible Income Name of Related Entity Gross Revenues of Related Entity Name of Related Entity Va. Dept. of Taxation  2601022-W  Rev. 06/19 Gross Revenues of Related Entity Name of Related Entity Gross Revenues of Related Entity Name of Related Entity Gross Revenues of Related Entity Royalties & Other Intangible Income on Which Tax Paid .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 Total Royalties Qualifying for Exception 1 (Also enter the amount in Part I, Line 5). Enclose Schedule 500AB with Your Virginia Corporation Return, Form 500. Total Qualifying Royalties .00 .00 .00 .00 .00 2019 Virginia Schedule 500AB Schedule of Related Entity Add Backs and Exceptions Page 2 *VA0IAB219888* Name as shown on Virginia return_____________________________________ FEIN______________________________________ Exception 2 (One-Third Revenue): For each related entity for which the taxpayer claims an exception, identify the three unrelated parties paying the highest amount of royalties to the related entity. Enter the amount of royalties that the taxpayer paid to the related entity that were made at rates and terms comparable to the agreements made with the unrelated parties. If the total royalties and other expenses related to intangible property paid to unrelated parties do not equal or exceed one-third of the gross revenues of the related entity, the payments to that related entity do not qualify for the exception. If more space is needed, enclose a separate sheet. Three Unrelated Parties Paying Royalties Name of Related Entity Gross Revenues of Related Entity Name of Related Entity Gross Revenues of Related Entity Name of Related Entity Gross Revenues of Related Entity Name of Related Entity Gross Revenues of Related Entity Royalties Paid by Unrelated Party 1 .00 2 .00 3 .00 4 All Other Unrelated Parties Paying Royalties .00 1 .00 2 .00 3 .00 4 All Other Unrelated Parties Paying Royalties .00 1 .00 2 .00 3 .00 4 All Other Unrelated Parties Paying Royalties .00 1 .00 2 .00 3 .00 4 All Other Unrelated Parties Paying Royalties .00 Total Royalties Qualifying for Exception 2 (Also enter the amount in Part I, Line 6 ). Total Qualifying Royalties .00 .00 .00 .00 .00 Exception 3 (Conduit): For each related entity for which the taxpayer claims an exception, identify the unrelated party to whom the related entity paid a royalty for the same intangible property licensed to the taxpayer, and describe the purpose of the licensing transactions between the parties in order to demonstrate that the licensing transaction did not have as its principal purpose the avoidance of tax. Enter the amount of royalties that the related entity paid to the unrelated party. If more space is needed, enclose a separate sheet. Total Qualifying Royalties Name of Related Entity Name of Unrelated Entity Purpose of Transaction .00 Name of Related Entity Name of Unrelated Entity Purpose of Transaction .00 Name of Related Entity Name of Unrelated Entity Purpose of Transaction .00 Name of Related Entity Name of Unrelated Entity Purpose of Transaction .00 Total Royalties Qualifying for Exception 3 (Also enter the amount in Part I, Line 7.) Enclose Schedule 500AB with Your Virginia Corporation Return, Form 500. .00
Extracted from PDF file 2019-virginia-form-500ab.pdf, last modified June 2019

More about the Virginia Form 500AB Corporate Income Tax TY 2019

We last updated the 500AB - Add Back and Exceptions to Add Back of Interest and Intangible Expenses in March 2020, so this is the latest version of Form 500AB, fully updated for tax year 2019. You can download or print current or past-year PDFs of Form 500AB 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 502 Pass-Through Entity Return of Income
Form 770 770 - VA Fiduciary Income Tax Return
Form 502W 502W - Pass-Through Entity Withholding Tax Payment Voucher and Instructions
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 500AB from the Department of Taxation in March 2020.

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 500AB

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


2019 Form 500AB

2019 Schedule 500AB - Schedule of Related Entity Add Backs and Exceptions

2018 Form 500AB

2018 Schedule 500AB - Schedule of Related Entity Add Backs and Exceptions

2017 Form 500AB

2017 Schedule 500AB - Schedule of Related Entity Add Backs and Exceptions

2016 Form 500AB

2016 Virginia Schedule 500AB - Schedule of Related Entity Add Backs and Exceptions

500AB - Add Back and Exceptions to Add Back of Interest and Intangible Expenses 2015 Form 500AB

500AB 15 ER Web Final 6 9 15.indd

500AB - Add Back and Exceptions to Add Back of Interest and Intangible Expenses 2014 Form 500AB

500AB 14 ER Web 09 03 14 .indd

2012 Form 500AB

500AB 12 final 08 02 12 .indd

2011 Form 500AB

500AB early release 10 12 11.indd


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