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Vermont Apportionment & Allocation Schedule
Extracted from PDF file 2023-vermont-schedule-ba-402.pdf, last modified August 2023Apportionment & Allocation Schedule
Clear ALL fields Vermont Department of Taxes *234021100* Schedule BA-402 * 2 3 4 0 2 1 1 0 0 * Vermont Apportionment & Allocation For Unitary filers, complete a separate Schedule BA-402 for each taxable affiliate PART I Include with Form CO-411 Entity Name (same as on Form CO-411) Fiscal Year Ending (YYYYMMDD) Non-Apportionable Income and Foreign Dividends FEIN Enter all amounts in WHOLE DOLLARS. A. Everywhere B. Vermont 1. Non-Apportionable Income. . . . . . . . 1A. __________________________ .00 1B. __________________________.00 2. Foreign Dividends. . . . . . . . . . . . . . . 2A. __________________________ .00 2B. __________________________.00 PART II Sales and Receipts Factor Section A Sales and Receipts Factor A. Everywhere 3. Sales or gross receipts . . . . . . . . . . . . 3A. __________________________ B. Vermont .00 4. Sales of Services received in or delivered to Vermont. . . . . . . . . . . . . . . . . . . . . . . . . . . 4B. __________________________.00 5. Sales of tangible personal property delivered or shipped to purchasers in Vermont from outside Vermont. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5B. __________________________.00 6. Sales of tangible personal property delivered or shipped to purchasers in Vermont from within Vermont . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6B. __________________________.00 7. Special Industries. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7B. __________________________.00 8. Apportionable interest and dividends. . . . . . . . . . . . . . . . . . . . . . 8A.__________________________ .00 8B. __________________________.00 9. Factors from pass through entities. . . 9A.__________________________ .00 9B. __________________________.00 10. Royalties . . . . . . . . . . . . . . . . . . . . . 10A. __________________________ .00 10B. __________________________.00 11. Gross rents. . . . . . . . . . . . . . . . . . . . 11A. __________________________ 12. Other apportionable income (attach detailed supporting statement). . . . . 12A. __________________________ .00 11B. __________________________.00 13. Total INCOME, SALES, AND GROSS RECEIPTS (ADD Lines 3 through 12). . . . . . . 13A. __________________________ .00 12B. __________________________.00 .00 13B. __________________________.00 14. Vermont Sales and Receipts factor as percent of Everywhere. (DIVIDE Line 13B by Line 13A. MULTIPLY the result by 100 and carry the result out to the sixth decimal place.) Enter this figure on Form CO-411, Line 6.. . . . . . . . 14. __________. ____________% Schedule BA-402 5454 Page 1 of 2 Rev. 10/23 Entity Name (same as on Form CO-411 or Form BI-471) Section B FEIN *234021200* Fiscal Year Ending (YYYYMMDD) * 2 3 4 0 2 1 2 0 0 * Salaries and Wages Factor (Informational purposes only) A. Everywhere 15. Total SALARIES AND WAGES. . 15A. __________________________ Section C B. Vermont .00 15b. __________________________.00 Property Factor (Average value during year) (Informational purposes only) A. Everywhere B. Vermont 16. Inventories. . . . . . . . . . . . . . . . . . . . 16A. __________________________ 17. Buildings and other depreciable assets (original cost) . . . . . . . . . . . . 17A. __________________________ .00 16B. __________________________.00 18. Depletable assets (original cost) . . . 18A. __________________________ .00 18B. __________________________.00 19. Land. . . . . . . . . . . . . . . . . . . . . . . . . 19A. __________________________ .00 19B. __________________________.00 20. Other assets (Attach schedule). . . . . 20A. __________________________ 21. Rented real and personal property (Multiply annual rent by 8). . . . . . . 21A. __________________________ 22. Total PROPERTY (Add Lines 16 through 21) . . . . . . 22A. __________________________ .00 20B. __________________________.00 .00 17B. __________________________.00 .00 21B. __________________________.00 .00 22B. __________________________.00 Save As Schedule BA-402 5454 Page 2 of 2 Rev. 10/23
Schedule BA-402
More about the Vermont Schedule BA-402 Corporate Income Tax TY 2023
We last updated the Apportionment & Allocation Schedule in January 2024, so this is the latest version of Schedule BA-402, fully updated for tax year 2023. You can download or print current or past-year PDFs of Schedule BA-402 directly from TaxFormFinder. You can print other Vermont tax forms here.
Related Vermont Corporate Income Tax Forms:
TaxFormFinder has an additional 51 Vermont income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Vermont Schedule BA-402.
| Form Code | Form Name |
|---|---|
| Schedule BA-404 | Tax Credits Earned, Applied, Expired, And Carried Forward |
| Schedule BA-405 | Economic Advancement Tax Incentives |
| Schedule BA-406 | Credit Allocation Schedule |
| Schedule BA-410 | Corporate Income Tax Affiliation Schedule |
View all 52 Vermont Income Tax Forms
Form Sources:
Vermont usually releases forms for the current tax year between January and April. We last updated Vermont Schedule BA-402 from the Department of Taxes in January 2024.
About the Corporate Income Tax
The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.
Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).
Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.
Historical Past-Year Versions of Vermont Schedule BA-402
We have a total of twelve past-year versions of Schedule BA-402 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
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