DR 0112RF: Receipts Factor Apportionment Schedule (2024)
Colorado · Colorado DOR · Used for tax years 2024
Colorado Form DR 0112RF is a receipts factor apportionment schedule for corporations. It reports Colorado and total receipts and calculates income apportioned and directly allocated to Colorado for entry on Form DR 0112.
What you'll need
Have the following information ready to complete the schedule:
- The corporation’s name and CAN or FEIN.
- Total modified federal taxable income from DR 0112, line 14.
- Colorado and everywhere gross receipts for the property and service categories on lines 2 through 6.
- The distributive share of partnership factors for line 7.
- If directly allocating nonapportionable income, amounts allocable to any state, including Colorado, and amounts allocable specifically to Colorado.
Do not submit your federal return, forms, or schedules when filing this return.
Common mistakes
- Do not include foreign-source income modified out on DR 0112, line 10, in the receipts-factor apportionment calculation.
- Complete lines 10 and 13 only if you are directly allocating nonapportionable income. If all income is treated as apportionable, enter zero on both lines.
- Make sure the corporation’s name and CAN or FEIN on page 2 match page 1.
- Carry the total from Schedule RF, line 14, to DR 0112, line 15.
- Do not submit your federal return, forms, or schedules with this return.
Questions people ask
How do I calculate the receipts factor?
Add lines 2 through 7 in each column to get total receipts on line 8. Then divide line 8, Colorado, by line 8, Everywhere, and enter the result on line 9.
How do I calculate income apportioned to Colorado?
Subtract line 10 from line 1 to get the income subject to apportionment on line 11. Multiply line 11 by the receipts factor on line 9 and enter the result on line 12.
What if I treat all income as apportionable income?
Enter zero on lines 10 and 13. Line 15 provides an election to treat all income as apportionable income for the tax year covered by the return, pursuant to section 39-22-303.6(8), C.R.S.
Where does the final Colorado income total go?
Add line 12 and line 13(f). Enter the total on Schedule RF, line 14, and on DR 0112, line 15.