ProSeries Frequently Asked Questions

Arkansas Multi-State S Corporation - Apportionment May Have Incorrect Amounts on Schedule K-1 Equivalents

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Situation

On Arkansas Form AR1100S, Income Tax for an S Corporation, page 1, line 2, when the "Multi-State S Corporation - Apportionment" box is checked, the calculations of amounts for the Schedule K Equivalent Worksheet and Schedule K-1, Shareholder‘s Share of Income, Deductions, Credits, etc., will be incorrect.

Among other issues, all amounts in the Arkansas column of Schedule K have been multiplied by the apportionment factor. The result is that apportioned amounts (instead of total amounts) are allocated to resident shareholder Schedules K-1 and the doubling of apportionment on amounts allocated to nonresident shareholder Schedules K-1.

Workaround

Manually enter the correct amounts in the Arkansas column of the Schedule K Equivalent Worksheet.

In addition, there are situations where the Total Apportionable Income amount on Form AR1100S, page 2, line 12 of Schedule A – Worksheet for Apportionment of Multistate Corporation, may need to be adjusted.

This situation has been reported to our development team.

Last updated: 03/27/2007

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