Form CD-405 CW Fillable Combined Corporate Income Tax Worksheet - instructions
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Unchecked (checkbox) Unchecked (checkbox) Unchecked (checkbox) Unchecked (checkbox) Unchecked (checkbox) Unchecked (checkbox) Unchecked (checkbox) Unchecked (checkbox) Unchecked (End of income year) (Federal Employer ID Number Last Year (If different than above) (FEIN) (FEIN) (FEIN) (FEIN) (FEIN) (FEIN) (FEIN) (FEIN) (FEIN) (FEIN) (Fill in circle) (For calendar year 2013 or other tax year beginning (MM DD) (From Schedule C Line 25) (Line 2 minus (member entered the group) (Member Name) (Member Name) (Member Name) (Member Name) (Member Name) (MM DD YY) (Name of Principal Member Last Year (If different than above) (net of expenses) (Principal Member Federal Employer ID Number) (Principal Member Name) (Principal Member Name) (Principal Member Name) (Principal Member Name) (Principal Member Name) (Principal Member) (Schedule A Entities Included in Combined Return (List the name and FEIN of each corporation included in combined return)) (See instructions) (See instructions) (See instructions) (undefined) (undefined) (undefined) (undefined) (undefined) (undefined) (undefined) (undefined) (undefined) (undefined) (undefined) (undefined) (undefined) (undefined) (undefined) (undefined) (undefined) (undefined) (undefined) (undefined) (undefined) (undefined) (undefined) (undefined) (undefined) (undefined) (undefined) (undefined) (undefined) (undefined) (undefined) (undefined) (undefined) (undefined) (undefined) (undefined) (undefined) (undefined) (undefined) (undefined) (undefined) (undefined) (undefined) (undefined) Unchecked (undefined: No 10) Unchecked (undefined: No 2) Unchecked (undefined: No 3) Unchecked (undefined: No 4) Unchecked (undefined: No 5) Unchecked (undefined: No 6) Unchecked (undefined: No 7) Unchecked (undefined: No 8) Unchecked (undefined: No 9) Unchecked (undefined: No) Unchecked (undefined: Yes 10) Unchecked (undefined: Yes 2) Unchecked (undefined: Yes 3) Unchecked (undefined: Yes 4) Unchecked (undefined: Yes 5) Unchecked (undefined: Yes 6) Unchecked (undefined: Yes 8) Unchecked (undefined: Yes 9) Unchecked (undefined: Yes) Unchecked 1 a Gross receipts or sales 1 Additions: 1 First estimated tax payment (From Form CD 429) 1 Gross Receipts NC 1 Property NC a Land 10 13 10 a Gross Payroll NC 10 Other income (Attach schedule) 11 a Gross Payroll Everywhere 11 Total Income (Add Lines 3 through 10) 12 Compensation of officers (Attach schedule) 12 Payroll Factor 13 Gross Receipts NC 13 Salaries and wages (Less employment credits) 14 Gross Receipts Everywhere 14 Repairs and maintenance 15 Bad debts 15 Sales Factor 16 Rents 16 Sales Factor (Enter the same factor as on Line 15c) 17 Taxes and licenses 17 Total Factors (Add Lines 9c 12c 15c and 16) 18 Interest 18 NC Combined Apportionment Factor (Divide Line 17 by the number of factors 19 Charitable contributions 2 Cost of goods sold (Attach schedule) 2 Gross Receipts Everywhere 2 Property NC 2 Second estimated tax payment (From Form CD 429) 2 Total Additions 20 a Depreciation 21 Depletion 22 Advertising 23 Pension profit sharing and similar plans 24 Employee benefit programs 25 Domestic production activities deduction 26 Other deductions (Attach schedule) 27 Total Deductions (Add Lines 12 through 19 20c and 21 through 26) 28 Taxable Income (Line 11 minus Line 27) 29 Special Deductions (From Federal Form 1120 Line 29b) 3 Average Value of Property NC (Add Line 1e plus Line 2e; divide by 2) 3 Deductions: 3 Gross Profit (Line 1c minus Line 2) 3 Sales Factor (Divide Line 1 by Line 2 Enter factor on Form CD 405 3 Third estimated tax payment (From Form CD 429) 30 Federal Taxable Income Before NOL (Line 28 minus Line 29 4 Dividends (Attach schedule) 4 Fourth estimated tax payment (From Form CD 429) 4 Rented Property NC (Multiply annual rents by 8) 4 Total Deductions 5 a Interest on obligations of the US and its instrumentalities 5 Combined Adjustments to Federal Taxable Income 5 Overpayment from prior year return (From 2012 Form CD 405 Line 40) 5 Property Everywhere 6 Gross rents 6 Property Everywhere 6 Total estimated tax payments (Add Lines 1 through 5 Enter total on Form 7 Average Value of Property Everywhere (Add Line 5e plus Line 6e; divide by 2) 7 Gross royalties 7 Total income tax extension payments (From Form CD 419 Line 10) 8 Capital gain net income (Attach schedule) 8 Rented Property Everywhere (Multiply annual rents by 8) 9 Net gain (loss) (Attach schedule) 9 Property Factor a Add Lines 3 and 4; enter sum here A B C D E A B C E a Enter amount from Line 10c a Enter amount from Line 13 a Land a Land a Taxes based on net income a U S obligation interest Add Columns A through C Enter total on Form CD 405 Schedule B Line 29a and ending (MM DD YY) as Corp b Add Lines 7 and 8; enter sum here b Buildings b Compensation of General Executive Officers b Depreciation included in cost of goods sold b Dividends paid by captive REITs b Enter amount from Line 11c b Enter amount from Line 14 b Other deductible dividends b Other interest b Returns and allowances between members between members c Balance (Line 1a minus Line 1b) c Balance (Line 20a minus Line 20b) c Contributions c Divide Line 12a by 12b; enter factor here c Divide Line 15a by 15b; enter factor here c Divide Line 9a by 9b; enter factor here c Dividends received from captive REITs c Inventories c Inventories c Net Payroll Everywhere (Line 11a minus Line 11b) c Net Payroll NC (Line 10a minus Line 10b) CD 405 CW Combined Corporate Income Tax Worksheet CD 405 Schedule B Line 29b) 00 circle that corresponds to the reason(s) the entity was excluded from the combined return ) Combined Totals Combined Totals companies The respective tax statutes should be consulted for additional information If the combined group uses a special apportionment factor enter factor for the group Company S Corp corporations and certain public utilities must apportion North Carolina corporate d Other Property d Other Property d Royalties paid to related members d Royalties received from related members e Expenses attributable to income not taxed e Interest on deposits with FHLB (net of expenses) S&L s only e Total Everywhere (Add Lines 5a through 5d) e Total Everywhere (Add Lines 6a through 6d) e Total NC (Add Lines 1a through 1d) e Total NC (Add Lines 2a through 2d) Eliminations Eliminations Enter amount from Column E on Form CD 405 Schedule B Line 10 ) Entitynot taxed Explanation) f Bonus depreciation f Domestic production activities deduction Federal Federal Employer ID Number Last Year (If different than above) Federal Taxable Income File with Form CD 405 For calendar year 2013 or other tax year beginning (MM DD) g Bonus depreciation g Section 179 expense deduction h Other Income Before NOL Principal Member Name income tax using the sales factor alone See G S 105 130 4 for more information ) Combined Totals Insurance Line 11 ) Line 4 Enter amount from Column E on Form CD 405 Schedule B Member Member Name Member Name Member Name Member Name Member Name Name FEIN If yes enter the datemember entered the group Name FEIN Reason(s) for Exclusion Name of Principal Member Last Year (If different than above) of the Combined Group Principal Member Name on Form CD 405 Schedule B Line 17 See G S 105 130 4 for more information ) Other Page 2 CD 405 CW Web 10 13 Principal Member Name Page 3 CD 405 CW Web 10 13 Principal Member Name Page 4 CD 405 CW Web 10 13 Principal Member Name Page 5 CD 405 CW Web 10 13 Principal Member Name Part 1 Standard Three Factor Part 2 Single Sales Factor (Excluded corporations qualified capital intensive Part 3 Other Special Factor (Special apportionment factors apply to certain types of corporations such as telephone companies motor carriers and railroad present Enter factor on Form CD 405 Schedule B Line 17 ) Principal Member Federal Employer ID Number Principal Member Legal Name Principal Member Name Principal Member Name Required Return Schedule A Entities Included in Combined Return (List the name and FEIN of each corporation included in combined return) Schedule B Entities Excluded From Combined Return (List the name and FEIN of each corporation excluded from combined return Fill in the Schedule B Line 17) Schedule C Combined Federal Taxable Schedule D Combined Adjustments to Schedule E Combined Apportionment Factor (continued) Schedule E Combined Apportionment Factor (Only one apportionment factor is to be calculated for the combined group The standard three factor formula must be used unless more Schedule F Schedule of Payments Made by Each Member than 50% of the group s combined income subject to apportionment is generated from a business activity subject to special apportionment In that case the formula applicable to that industry is used to apportion the income of the entire group see Schedule E Parts 2 or 3 The apportionment factor must be calculated 4 places to the right of the decimal ) Unitary Web North Carolina Department of Revenue Yes No1 Yes No10 Yes No2 Yes No3 Yes No4 Yes No5 Yes No6 Yes No7 Yes No8 Yes No9