C-5, Apportionment Formula Results All Corporations

data.ftb.ca.gov | Last Updated 30 Oct 2019

The dataset includes a summary of the average corporation apportionment factors for all Corporations (C and S Corporations) based on California corporate tax returns.

This dataset has the following 9 columns:

Column NameAPI Column NameData TypeDescriptionSample Values
Taxable Yeartaxable_yearnumberTaxable year for which tax returns were filed in a number format that can be used to filter and sort, as well as display in charts.
Apportionment Factorapportionment_factortextApportionment factor, such as property value, payroll, sales, or overall.
Returns Within and Outside CAreturns_within_and_outside_canumberNumber of returns within and outside CA by apportionment factor.
Amount of Apportionment Within and Outside CAamount_of_apportionment_within_and_outside_canumberAmount of apportionment within and outside CA by apportionment factor.
Returns Within CAreturns_within_canumberNumber of returns within CA by apportionment factor.
Amount of Apportionment Within CAamount_of_apportionment_within_canumberAmount of apportionment within CA by apportionment factor.
Statewide Average Factorstatewide_average_factornumberStatewide average factor by apportionment factor.
Returns Overall Average Apportionment Factorreturns_overall_average_apportionment_factornumberNumber of returns overall average apportionment factor
Overall Average Apportionment Factoroverall_average_apportionment_factornumberAmount of overall average apportionment factor.