US State Apportionment
Apportion multi-state business income with UDITPA factors: three-factor, double-weighted-sales and single-sales-factor formulas, throwback/throwout rules and market-based vs cost-of-performance sales sourcing.
Apportion multi-state business income with UDITPA factors: three-factor, double-weighted-sales and single-sales-factor formulas, throwback/throwout rules and market-based vs cost-of-performance sales sourcing.
Key Features
apportionment percentage computed from the company's activit
apportionment percentage computed from the company's activity in the state relative to its activity everywhere. This module computes those percentages and the resulting apportioned income, state by state, the way the
Uniform Division of Income for Tax Purposes Act
Uniform Division of Income for Tax Purposes Act (UDITPA) describes.
Sales factor = sales sourced to the state
Sales factor = sales sourced to the state / total sales everywhere
Payroll factor = payroll in the state /
Payroll factor = payroll in the state / total payroll everywhere
Property factor = property in the state /
Property factor = property in the state / total property everywhere
Three-factor, equal weight
(sales% + payroll% + property%) / 3.
Double-weighted sales
(2 x sales% + payroll% + property%) / 4.
Single-sales factor
Single-sales factor — the modern trend; only the sales factor is used and the apportionment percentage equals the sales percentage. Payroll and property are ignored.
Throwback
Throwback — the nowhere sales are thrown back into the sales numerator of the origin (shipping) state, increasing its sales factor.
Throwout
Throwout — the nowhere sales are thrown out of the sales denominator (everywhere total) instead, which raises every state's sales factor.
Screenshots
State Configurations
Why Choose This Module
The worksheet A run gathers the total business income, the everywhere denominators and the per-state numerators, then produces a worksheet line for every state showing its sales / payroll / property percentages, its apportionment percentage and the income apportioned to it (total business income x apportionment %). A build step validates the worksheet — confirming that single-sales-factor states use only the sales factor, totalling the apportionment percentages and reporting the residual (unapportioned) income — and the result exports to CSV for your workpapers.
Specifications
- Compatible: Odoo 18.0 / 19.0
- License: OPL-1
- Languages: English
- Author: Pokutsoft
- Dependencies: account
- Support: support@pokutsoft.com
Update date: 2026-07-05