Multi-State Nexus & Apportionment

Business Information

Business / Client Name

Tax Year

Entity Type

Primary Activity

Prepared By

Date

Company-Wide Totals Denominators for apportionment formulas

📊 Income / Revenue

Total Gross Revenue ($)

Total Apportionable Net Income ($) can be negative

Non-Apportionable Income ($) foreign/territory/allocable

Apportionable Base (auto-computed)

$0

👥 Payroll

Total W-2 Payroll ($)

Total 1099 / Contractor Payroll ($)

1099 contractor payroll is excluded from the payroll factor in most states. Include in state numerators only where the state specifically includes independent contractors.

🏢 Property

Total Property — BOY ($) Beginning of Year

Total Property — EOY ($) End of Year

Avg Property (BOY+EOY)/2 — Denominator

$0

Net book value. Rental property = original cost.

State Presence — All 51 Jurisdictions

Enter $0 for no activity

State	Financial Activity — Numerators				Physical Presence Flags				Nexus Type	Threshold Status	Filing?
State	Sales to State ($)	Payroll in State ($)	Prop BOY ($)	Prop EOY ($)	Employees	Contractors	Owns Prop	Leases	Nexus Type	Threshold Status	Filing?
TOTALS	—	—	—	—

Nexus Analysis by State States with any nexus trigger shown

State	Physical	Economic	IT Threshold	Sales to State	Threshold Status	Tax Type	CIT Rate	Throwback	Filing?

Apportionment: Each state applies its statutory formula to the apportionable income base (Total Net Income minus Non-Apportionable Income). Only states where filing is required are shown. Enter company-wide totals on Tab 1; state-level figures on Tab 2.

Apportionment — Nexus States Only

State	Method	Weights Sales/Prop/Pay	Sales Factor	Prop Factor	Pay Factor	Apportion %	State Taxable Income	Rate	Est. State Tax	Formula & Notes

States Requiring Filing

No Filing Required / Below Threshold

Disclaimer: MyCPAPro, P.C. For planning purposes only. State tax laws change frequently. Verify all thresholds, apportionment formulas, and rates against current state statutes before filing. © MyCPAPro, P.C. All rights reserved.