C-5A and C-5B, Apportionment Results, C And S Corporations
data.ftb.ca.gov | Last Updated 25 Apr 2024The 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 10 columns:
| Column Name | API Column Name | Data Type | Description | Sample Values |
|---|---|---|---|---|
| Taxable Year | taxable_year | number | Taxable 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. | 2021 2018 2011 2012 2003 view top 100 |
| Corporation Type | corporation_type | text | Identifies C or S corporation. | C S view top 100 |
| Apportionment Factor | apportionment_factor | text | Apportionment factor, such as property value, payroll, sales, or overall. | Total Sales Overall Average Apportionment Factor Total Property Values Total Payroll (Wages and Salaries) view top 100 |
| Returns Within and Outside CA | returns_within_and_outside_ca | number | Number of returns within and outside CA by apportionment factor. | 1979 35275 42706 2153 49138 view top 100 |
| Amount of Apportionment Within and Outside CA | amount_of_apportionment_within_and_outside_ca | number | Amount of apportionment within and outside CA by apportionment factor. | 604546993000 301886819000 509172553000 2164390341519 30138601506000 view top 100 |
| Returns Within CA | returns_within_ca | number | Number of returns within CA by apportionment factor. | 14589 24781 316 970 36900 view top 100 |
| Amount of Apportionment Within CA | amount_of_apportionment_within_ca | number | Amount of apportionment within CA by apportionment factor. | 93698984000 4961499057 1327739882000 1602365960000 40033745000 view top 100 |
| Statewide Average Factor | statewide_average_factor | number | Statewide average factor by apportionment factor. | 550.0 460.0 1340.0 440.0 1080.0 view top 100 |
| Returns Overall Average Apportionment Factor | returns_overall_average_apportionment_factor | number | Number of returns overall average apportionment factor | 38812 47164 26969 16443 18649 view top 100 |
| Overall Average Apportionment Factor | overall_average_apportionment_factor | number | Amount of overall average apportionment factor. | 750.0 830.0 840.0 2150.0 1480.00 view top 100 |