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Lines 1(a) through 1(e) apply only to individuals with income reported on Federal W-2 Form from which no occupational taxes were withheld.
1 (a). Gross salaries, wages, tips, etc. reported on the Federal Form W-2 from which no occupational taxes were withheld, plus deferred 1 (a)
compensation from 401 (K), 403 (B) or 457 plans
1 (b). Related employee business expenses per Federal Form 2106 (Attach Form W-2 and Form 2106) 1 (b)
1 (c). Line 1 (a) minus Line 1 (b) 1 (c)
1(d). If your payroll is exclusive to Lincoln County, enter 100%. Otherwise, compute the apportionment below for the time spent in Lincoln
County, carrying the percentage out five (5) decimal places. EXAMPLE: ''22.12345%'' or ''.2212345''
รท 1 (d) %
Total Days Worked in Lincoln County Total Days Worked Everywhere =
1(e). Multiply Line 1(c) by Line 1(d) and enter on Line 27, Column A on the front page. 1 (e)
COMPLETE THE APPLICABLE COLUMN AND ATTACH CORRESPONDING FEDERAL SCHEDULES
INDIVIDUAL PARTNERSHIP CORPORATION
2.Non-employee compensation as reported on Form 1099-MISC reported as ''other 2)
income'' on Federal Form 1040 (Attach Page 1 of Form 1040 and Form 1099)
3.Net profit or (loss) per Federal Schedule C of Form 1040 (Attach Schedule C, Pages 3)
1 and 2, Schedule C-EZ)
4. Capital gain from Federal Form 4797 or Form 6252 reported on Schedule D of 4)
Form 1040 (Attach Form 4797, Pages 1 and 2 or Form 6252)
5.Rental income or (loss) per Federal Schedule E of Form 1040 (Attach Schedule E) 5)
6.Net farm profit or (loss) per Federal Schedule F of Form 1040 (Attach Schedule F, 6)
pages 1 and 2)
7. Ordinary gain or (loss) on the sale of property used in a trade or business per 7)
Federal Form 4797 (Attach Form 4797, Pages 1 and 2)
8. Ordinary income or (loss) per Federal Form 1065 (Attach Form 1065, Pages 1, 2, 3, 8)
and 4, Schedule of Other Deductions, and Rental Schedule(s), if applicable)
9.Taxable Income or (loss) per Federal Form 1120 or 1120A or Ordinary income or
(loss) per Federal Form 1120S (Attach Form 1120 or 1120A, Pages 1 and 2 or 9)
1120S, Pages 1, 2, and 3, Schedule of 0ther Deductions, and Rental Schedule(s), if
applicable)
10.StateE, F,Incomeor FormTaxes1065,1120S,and Occupational1120A, orTaxes1120Sdeducted on Federal Schedule C, 10) 10) 10)
11.Additions from Schedule K of Form 1065 or Form 1120S (Attach Schedule K of 11) 11)
Form 1065 or 1120S and Rental Schedule(s), if applicable)
12. Net Operating Loss deducted on Form 1120 12)
13.TOTAL INCOME - Add Lines 2 through Line 12 13) 13) 13)
14.Subtractions from Schedule K of Form 1065 or Form 1120S
(Attach Schedule K of form 1065 or 1120S and Rental Schedule(s), if applicable) 14) 14)
15.Other Adjustments (Attach Schedule) 15) 15) 15)
16. Non-Taxable Income (Attach Schedule) 16) 16)
17.Professional Expenses not reimbursed by the Partnership (Attach Schedule of 17)
Expenses)
18. TOTAL DEDUCTIONS - Add Lines 14 through Line 17 18) 18) 18)
19. Adjusted Net Profit - Subtract Line 18 from Line 13 Enter here and on Line 2 4on 19) 19) 19)
the front page [Do Not include the amount from Iine 1(e)]
COMPUTATION OF APPORTIONMENT PERCENTAGES
Businesses whose total gross receipts and/or payroll were not confined solely to Lincoln County, Kentucky, must complete Lines 20-23. COLUMN C =
All percentages in Column C must be carried out five (5) decimal places. Otherwise, enter 100% on line 25. Column A /Column B
APPORTIONMENT CALCULATION LINCOLNCOLUMNCOUNTY A TOTAL COLUMNEVERYWHERE B LINCOLNCOLUMNCOUNTYC%
20. Gross income from sales made and/or services rendered 20 (a) 20 (b) 20(c)
21. Total wages, salaries, and other compensation paid 21(a) 21(b) 21(c)
(If not applicable, write N/A in column C; See Instructions before completing)
22. TOTAL APPORTIONMENT PERCENTAGE for Lincoln County, KY Add Lines20 ( c) and ( (21 c) 22
23. APPORTIONMENT PERCENTAGE - [If both Lines 20 and 21 are applicable, divide entry on Line 22 by 2. Enter here and on Line 25
on the front page. If either Line 20 or Line 21 is not applicable, enter the amount from Line22 here and on Line 25 on the front page.] 23
EXAMPLE: ''22.12345%'' or ''.2212345''
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