NC CD-405 Apportionment Rate

Part 1 Apportionment 

We use the official North Carolina CD-405 form as provided by the NC Department of Revenue. As designed, Page 6, Part 1 (for corporations not apportioning income outside NC) is hardcoded to 100.0000%. If this section doesn’t apply to your tax scenario, apportionment will instead calculate in Part 2 and flow through the form correctly.

Line Details:

Part 1 - is a hardcoded 100%
Part 2 - "Example" box is hardcoded and is set to 99.9999%
Part 2, Line 9 - calculating as expected
Part 3 - calculating as expected

Circular 230 Disclosure

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