Indiana Apportionment for Interstate Transportation

Apportionment for Interstate Transportation
Form E-7
SCHEDULE E-7

State Form 49192
(R16 / 8-23)

	

Indiana Department of Revenue

Apportionment for Interstate Transportation

For Tax Year Beginning	

and Ending

Name of Corporation or Organization

Federal Employer Identification Number

This apportionment schedule is to be used by entities involved in interstate transportation for tax years beginning after Dec. 31, 2006,
in lieu of Schedule E. (Entries on lines 3 and 10 must be rounded to two decimal places, i.e. 98.76%.)
1.	 Revenue miles in Indiana	

1	.00

2.	 Revenue miles everywhere	

2	

3.	 Indiana percentage of revenue miles (line 1 ÷ by line 2)	

3	

4.	 Transportation revenue everywhere	

4	.00

5.	 Nontransportation revenue everywhere	

5	

.00

6.	 Total revenue everywhere (line 4 + line 5)	

6	

.00

7.	 Transportation revenue from Indiana (line 3 x line 4)	

7	

.00

8.	 Nontransportation revenue in Indiana	

8	

.00

9.	 Total Indiana revenue value (line 7 + line 8)	

9	

.00

10.	 INDIANA APPORTIONMENT PERCENTAGE (line 9 ÷ by line 6; insert as percent, not decimal)	

*10523111694*
10523111694

10	

.

	

.

	

.00
%

%

Indiana Department of Revenue
Schedule E-7 - Apportionment Schedule for Interstate Transportation
Income Tax Liability of Entities Involved in Interstate
Transportation
Schedule E-7 is to be used by entities who are engaged in
the transportation of persons and property for hire. All
entities involved in public transportation who operate
or whose property is operated in or through Indiana are
subject to Indiana income tax. This schedule is to be used
by airlines, railroads, truck lines, bus lines, interurban
lines, pipeline systems, and inland water carriers for
purposes of apportioning Indiana adjusted gross income.
Adjusted Gross Income
The Indiana adjusted gross income tax applies to all
entities who derive income from the provision of public
transportation services operated in or whose property
is operated through Indiana. A transportation company
carrying persons or goods in or through Indiana is subject
to Indiana adjusted gross income tax.
All multistate taxpayers are required under Indiana Code
6-3-2-2(b) to use an apportionment formula to determine
the amount of business income taxable in Indiana.
Instructions for Completing Schedule E-7
Line 1. Enter the total revenue miles traveled in Indiana.
The total revenue dollars from transportation, both
intrastate and interstate, are to be assigned to the states
through which the property, freight, or passengers move
based on mileage. Pipeline companies may substitute barrel
miles, cubic foot miles, or other appropriate measures for
revenue miles. In practice, revenue miles usually equal road
miles.
For airlines, use the ratio of departures of aircraft in
Indiana by cost & value to the total value of departures
of aircraft by cost & value from all jurisdictions. (MTC
approach).

For railroads, truck lines, bus lines, and interurban lines,
if the service both originates and terminates in Indiana,
all the receipts from that service shall be considered from
Indiana.
Line 2. Enter the total revenue miles traveled everywhere.
For purposes of apportionment, the term everywhere does
not include sales of a foreign corporation located outside
the United States and its territories.
Line 3. Divide the revenue miles in Indiana (line 1) by
the revenue miles everywhere (line 2) to determine the
percentage of transportation activity within Indiana.
Line 4. Enter the total amount of income derived from
transportation activity everywhere.
Line 5. Enter the total income from nontransportation
sources, such as income from interest, dividends, sale of
capital assets, etc. Service fees (boxing and tagging items
and so on), sales income (packing boxes, insurance, and
so on), and all other nonmobile-type income must be
included.
Line 6. Enter the total of line 4 and line 5.
Line 7. Multiply line 4 by line 3 to determine the amount of
transportation revenue from Indiana.
Line 8. Enter the amount of income derived from
nontransportation activity in Indiana.
Line 9. Enter the total of line 7 and line 8.
Line 10. Divide line 9 by line 6 to determine the Indiana
apportionment percentage.

If you have receipts from the transportation of passengers
(including mail and express handled in passenger
service) and from the transportation of freight, mail, and
express, determine the miles attributable to Indiana from
passengers and freight, mail, and express separately.

Carry the resulting average Indiana apportionment
percentage to the appropriate line on the annual Indiana
income tax return.

*24100000000*
24100000000