Form CO-419 Fillable Apportionment of Foreign Dividends
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Enter the result of your calculation on Line 15 Everywhere denominator then divide Line 14 NOTE: If there are less than 3 factors with an Payroll and Property Divide by 2 Property OR Salaries and Wages only Divide by 1 Sales/Receipts and Property Divide by 3 Sales/Receipts and Salaries and Wages Divide by 3 Sales/Receipts only Divide by 2 (Denominator) (Denominator) (FOR UNITARY COMBINED ONLY) (Form CO 420 Column L) (Form CO 420 Column M) (Form CO 420 Column N) (Numerator) (Numerator) 1 Enter amounts from Form BA 402 Lines 12a and 12b 10 Enter amounts from Form BA 402 Lines 20a and 20b 11 Enter the amount of Modified Property Increment 12 Enter the Adjusted Property Increment (Line 10 plus Line 11) 13 Divide Line 12 Column B by Line 12 Column A Express as a decimal to 6 places 13 133 State Street 13a and 13b 14 Total (Add Lines 5 9 and 13) 14 15 Modified Apportionment Percentage (Divide Line 14 by 4 Express as a decimal to 6 places) If there are only one or two 16 FOREIGN DIVIDENDS as defined in Reg 5862(d) This amount must agree with Form BA 402 Line 1c 16 17 VERMONT FOREIGN DIVIDENDS TAXABLE INCOME (Multiply Line 16 by Line 15) 2 and Form CO 420 for each affiliate 2 Enter the Modified Sales Increment 20a and 20b 3 Enter the Adjusted Sales Increment (Line 1 plus Line 2) 4 Divide Line 3 Column B by Line 3 Column A Express 5 Multiply Line 4 Column B by 2 5 6 Enter the amounts from Form BA 402 Lines 13a and 13b 7 Enter the Modified Salaries and Wages Increment 8 Enter the Adjusted Salary and Wages Increment (Line 6 9 Divide Line 8 Column B by Line 8 Column A Express as a decimal to 6 places 9 Affiliate s Federal ID Number all members of the unitary group are electing to be treated amount here and also on Form BA 402 Part 1 and 12b Apportionment of Foreign Dividends APPORTIONMENT OF FOREIGN DIVIDENDS FORM CO 419 as a consolidated filer within the unitary group prepare as a decimal to 6 places as follows: CO 419 companies A printed copy containing all information Complete Form BA 402 Part 2 and enter the amount of Complete Form CO 420 The Foreign Dividend Factor CONTACTING THE DEPARTMENT dividends that are to be included in Vermont taxable income Email Address: tax corpincome@state vt us Enter this amount on Form BA 402 Line 1d 17 EVERYWHERE EVERYWHERE Everywhere and Vermont Sales Salaries and Wages and Express as a decimal to 6 places Express as a decimal to 6 places expressed as a decimal to 6 places This is the factors see instructions 15 Fax: (802) 828 5787 For the taxable period beginning 20 and ending 20 for the Water s Edge Combined Group Prior to completing foreign dividends apportionable to Vermont If some or Foreign Dividends Taxable Income Enter this Form CO 419 Form CO 419 is used to compute the modified apportionment Form CO 419 you must first complete Form BA 402 Part Form CO 420 Column L Form CO 420 Column N Forms: (802) 828 2515 Increment from Form CO 420 Column M Increments calculated on CO 420 for Sales and Receipts INSTRUCTIONS Unitary Filing Only (VT Form CO 411 U) Line 1 Transcribe amounts from Form BA 402 Lines 12a Line 10 Transcribe the amounts from Form BA 402 Lines Line 11 Transcribe the Modified Property Increment from Line 12 Add Lines 10 and 11 Enter the result here Line 13 Divide Line 12 Column B by Line 12 Column A Line 14 Add Lines 5 9 and 13 and enter the sum here Line 15 Divide Line 14 by 4 or see the NOTE below Line 16 Enter the amount of taxable foreign dividends here Line 17 Multiply Line 16 by the modified apportionment Line 1c Line 1d of this affiliate Line 2 Transcribe the Modified Sales Increment from Line 3 Add Lines 1 and 2 Enter the result here Line 4 Divide Line 3 Column B by Line 3 Column A Line 5 Multiply Line 4 by 2 Express as a decimal to 6 Line 6 Transcribe the amounts from Form BA 402 Lines Line 7 Transcribe the Modified Salaries and Wages Line 8 Add Lines 6 and 7 Enter the result here Line 9 Divide Line 8 Column B by Line 8 Column A Mailing address: modified apportionment percentage to be applied Month Montpelier VT 05633 1401 Name of Affiliate Name of Principal Vermont Corporation (PVC) NOTE: Complete Form CO 419 for each affiliate that has of EVERYWHERE of EVERYWHERE one CO 419 combining the information of all included Part 1 SALES Part 2 SALARIES AND WAGES Part 3 PROPERTY percentage needed to determine the amount of foreign percentage on Line 15 This is the Vermont places Please print clearly in BLUE or BLACK ink only plus Line 7) Property on Lines 1 6 and 10 respectively on Form CO 419 PVC s Federal ID Number required on CO 419 may be substituted Rev 10/11 Salaries and Wages and Property must be carried to Form Taxpayer Services: (802) 828 5723 This amount must agree with Form BA 402 Part 1 to taxable foreign dividends VERMONT VERMONT Vermont Department of Taxes VT as portion VT as portion VT DEPARTMENT OF TAXES 133 State Street Montpelier VT 05633 1401 / (802) 828 5723 Web site Address: http://tax vermont gov