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Level 2
August 18, 2026
Question

Why is the AZ 120S part 2 line 49 using a 1.0 apportionment factor when the schedule A apportionment factor, using sales factor only, is 0?

  • August 18, 2026
  • 0 replies
  • 2 views
The 100% shareholder is a nonresident. Schedule A is calculating correctly as 0% apportioned on line 3 f but an apportionment factor of 1.000 is still showing up on part 2 line 49.