Form CO-420 Fillable Foreign Dividend Factor Increments
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(FID #) (FID #) (FID #) 1 000000 If this amount is less than zero Business organizations meeting the payroll Controlled foreign corporations (CFC) that Foreign sales corporation (FSC) that meet IRC Section 936 Sales Companies that meet Vermont overseas business organization (B C) (D x E) (D x F) (D x K) (FOR UNITARY COMBINED ONLY) (G + H) 2 (I + J) 133 State Street a consolidated US income tax return but allowances Refer to Vermont Reg 1 5833 an overseas business organization and property requirements of an overseas and the District of Columbia as defined in Vermont Reg 1 5862(d) 5 Average Property because 80 percent or more of the average of Beginning Property business organization which made deemed CO 420 Column A List in Column A the unitary foreign dividend Column B Enter the amount of the dividend paid or Column C Enter the taxable income computed using US Column C expressed as a decimal to 6 Column D Enter the result of Column B divided by Column E Enter the Sales and Receipts less returns and Column F Enter the total Salaries and Wages Refer to Column H divided by 2 Column I Enter the results of the sum of Column G and Column J Enter the valuation of rented real and personal Column K Enter the total of Columns I and J Columns Enter the beginning and ending property Columns Enter the product of Column D multiplied CONTACTING THE DEPARTMENT Corporate Income Tax deemed paid defined in Vermont Reg 1 5862(d) 5 Dividend dividends to a member of the unitary group Email Address: tax corpincome@state vt us Ending Property enter 0 Fax: (802) 828 5787 Federal ID # (if assigned) FOR EACH UNITARY DIVIDEND PAYOR LISTED ABOVE For the taxable period beginning 20 and ending 20 Foreign Dividend Factor Increments FOREIGN DIVIDEND FACTOR INCREMENTS FORM CO 420 Form CO 420 Forms: (802) 828 2515 from unitary sources subject to Vermont G & H INSTRUCTIONS Unitary Filing Only (VT Form CO 411U) is an entity whose income is included in L M and N by Columns E F and K respectively The Mailing address: meet the payroll and property requirements Modified Property Modified Salaries & Wages Modified Sales modify the apportionment percentage used Month Montpelier VT 05633 1401 Name of Entity and Name of Principal Vermont Corporation (PVC) NOTE: A printed copy containing all information required of an overseas business organization as on CO 420 may be substituted on Form CO 419 Lines 2 7 and 11 to order to obtain factor relief a separate apportionment percentage for foreign dividends must be calculated overseas business organization payors whose dividends qualify for factor payroll and property is outside the 50 states Percentage places If this amount is greater than 1 enter Please print clearly in BLUE or BLACK ink only Prepare a VT Form CO 420 to support each CO 419 that is included with the unitary return property valued at 8 times the gross annual PROVIDE THE FOLLOWING INFORMATION IN US DOLLARS: PVC s Federal ID Number Reg 1 5833 relief including those from: rental rate Rents x 8 Rev 10/11 Salaries & Wages Sales and Receipts tax standards Taxable Income Taxpayer Services: (802) 828 5723 the payroll and property requirements of the payroll and property requirements of an to determine the amount of foreign dividends to Form CO 419 Lines 2 7 and 11) total of Columns L M and N will be used Total Property Totals (Carry total modified factor amounts USE ADDITIONAL SHEETS IF NECESSARY valued at original cost Refer to Vermont VERMONT Vermont Department of Taxes Vermont provides factor relief for the dividends received from overseas business organizations as defined in 1 5862(d) In Vermont Reg 1 5833 VT DEPARTMENT OF TAXES 133 State Street Montpelier VT 05633 1401 / (802) 828 5723 Web site Address: http://tax vermont gov whose activities are primarily outside the US