Corporate Tax | Financial Management
State Apportionment
States divide your income between them using factors built from sales, payroll and property, and they do not all use the same formula or weight it the same way. The factors are computed from the same invoices, payroll and asset records the rest of the business runs on, so the numbers behind an apportionment are traceable rather than assembled once a year from memory.
What it does
Inside State Apportionment.
Connect your books, free. Sales, payroll and property resolve by state, and every factor drills to what produced it.
01
Sales factor
02
Payroll factor
03
Property factor
04
Per-state formula
05
Throwback treatment
06
Drill-through
07
Year comparison
Where it sits
Part of Corporate Tax.
Book to Tax Permanent and timing differences identified as they are posted, so the book-to-tax reconciliation builds through the year rather than in a spreadsheet afterwards. Estimated Payments Quarterly estimates computed from the books as the year runs, with the safe-harbour position shown alongside the current-year projection.
Run State Apportionment against your books.
A working session on your structure and a month of your documents.