Schedule E-7                            Indiana Department of Revenue
State Form 49192 
(R17 / 8-24)     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    .00

 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) _          10 . %

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Instructions for Schedule E-7, Apportionment Schedule for Interstate Transportation

Income Tax Liability of Entities Involved in Interstate           For railroads, truck lines, bus lines, and interurban lines, if 
Transportation                                                    the service both originates and terminates in Indiana, all the 
Schedule E-7 is to be used by entities who are engaged            receipts from that service shall be considered from Indiana.
in the transportation of persons and property for hire. 
All entities involved in public transportation who operate        Line 2. Enter the total revenue miles traveled everywhere. 
or whose property is operated in or through Indiana are           For purposes of apportionment, the term everywhere does 
subject to Indiana income tax. This schedule is to be used        not include sales of a foreign corporation located outside 
by airlines, railroads, truck lines, bus lines, interurban lines, the United States and its territories.
pipeline systems, and inland water carriers for purposes of 
apportioning Indiana adjusted gross income.                       Line 3. Divide the revenue miles in Indiana (line 1) by 
                                                                  the revenue miles everywhere (line 2) to determine the 
Adjusted Gross Income                                             percentage of transportation activity within Indiana.
The Indiana adjusted gross income tax applies to all 
entities who derive income from the provision of public           Line 4. Enter the total amount of income derived from 
transportation services operated in or whose property             transportation activity everywhere.
is operated through Indiana. A transportation company 
carrying persons or goods in or through Indiana is subject        Line 5. Enter the total income from nontransportation 
to Indiana adjusted gross income tax.                             sources, such as income from interest, dividends, sale 
                                                                  of capital assets, etc. Service fees (boxing and tagging 
All multistate taxpayers are required under Indiana Code          items and so on), sales income (packing boxes, insurance, 
6-3-2-2(b) to use an apportionment formula to determine           and so on), and all other nonmobile-type income must be 
the amount of business income taxable in Indiana.                 included.

Instructions for Completing Schedule E-7                          Line 6. Enter the total of line 4 and line 5.
Line 1. Enter the total revenue miles traveled in Indiana. 
The total revenue dollars from transportation, both               Line 7. Multiply line 4 by line 3 to determine the amount of 
intrastate and interstate, are to be assigned to the states       transportation revenue from Indiana.
through which the property, freight, or passengers move 
based on mileage. Pipeline companies may substitute               Line 8. Enter the amount of income derived from 
barrel miles, cubic foot miles, or other appropriate              nontransportation activity in Indiana.
measures for revenue miles. In practice, revenue miles 
usually equal road miles.                                         Line 9. Enter the total of line 7 and line 8.

For airlines, use the ratio of departures of aircraft in Indiana  Line 10. Divide line 9 by line 6 to determine the Indiana 
by cost and value to the total value of departures of aircraft    apportionment percentage.
by cost and value from all jurisdictions. (MTC approach).
                                                                  Carry the resulting average Indiana apportionment 
If you have receipts from the transportation of passengers        percentage to the appropriate line on the annual Indiana 
(including mail and express handled in passenger service)         income tax return.
and from the transportation of freight, mail, and express, 
determine the miles attributable to Indiana from passengers 
and freight, mail, and express separately.

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