Hawaii Apportionment Formula (Form N-30)

Apportionment Formula (Form N-30)
Schedule P (Form N-30) REV. 2020 Apportionment Formula
Clear Form

SCHEDULE P	  
	 FORM N-30

STATE OF HAWAII — DEPARTMENT OF TAXATION

APPORTIONMENT FORMULA

	
(REV. 2020)	
		
		

See separate instructions before completing this Schedule P.
ATTACHMENT TO FORM N-30

This schedule must be completed and filed with Hawaii Corporation Income Tax Return (Form N-30), by every
corporation engaged in a business within and without Hawaii. Attach a worksheet showing the requested
information for each member of a combined unitary group.
Exact corporate title	

Income year ended	
TOTAL WITHIN
AND WITHOUT
HAWAII
(a)

	 1.	 PROPERTY FACTOR: (use original cost)
		Inventory.  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
		Buildings.  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
		 Machinery and equipment .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
		 Furniture and equipment.  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
		 Delivery equipment.  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
		Land .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
		 Leasehold interests (Net Annual Rent x 8).  .  .  .  .  .  .
		 Rented properties (Net Annual Rent x 8) .  .  .  .  .  .  .
		 Leasehold improvements .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
		 Other tangible assets (Attach schedule).  .  .  .  .  .  .  .

Beginning of
taxable year

End of
taxable year

TOTAL WITHIN
HAWAII

PERCENT
WITHIN HAWAII*

(b)

(b) ÷ (a)

Beginning of
taxable year

End of
taxable year

		
TOTAL PROPERTY VALUES (average value of property) .  .  . 	%
1(a)	
1(b)
	 2.	 PAYROLL FACTOR:
		 Wages, salaries, commissions and other
compensation of employees included in:
		 Cost of goods sold (Compensation only) .  .  .  .  .  .  .
		 Cost of operations (Compensation only).  .  .  .  .  .  .  .
		 Compensations of officers.  .  .  .  .  .  .  .  .  .  .  .  .  .  .
		 Salesmen’s salaries.  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
		 Salesmen’s commissions .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
		 Other salaries and wages .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
		 Repairs (Compensation only) .  .  .  .  .  .  .  .  .  .  .  .  .
		 Other deductions (Compensation only) .  .  .  .  .  .  .  .
		
TOTAL PAYROLL VALUES .  .  .  .  .  .  .  .  .  .  .  .  .  . 	%
2(a)	
2(b)
	 3.	 SALES FACTOR:
		 Tangible property delivered or shipped to,
		
Services/Intangible property used by purchasers in Hawaii
		 a. From outside Hawaii.  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
		 b. From within Hawaii.  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
		 Sales shipped from Hawaii to the U.S. Gov’t.  .  .  .  .  .
		
Sales delivered or shipped to purchasers outside Hawaii .  .  .  .
		
GROSS SALES, LESS RETURNS AND ALLOWANCES .  .  .  .	%
3(a)	
3(b)
	 4.	 Total percent (sum of the percentages above).  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 	%
	 5.	 Average percent (see Instructions). Enter here and on Schedule O, line 24 .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 	%

*Compute all percentages to 5 decimal places (.00000%)
		
SCHEDULE P (REV. 2020)
N30SCHP_I 2020A 01 VID01

ID NO 01