# Combined reporting

> Combined reporting — Filing one state income tax return for a unitary group — the members' income combined, then apportioned. Two rules decide whose in-state sales count in the numerator: Joyce (only members with nexus) and Finnigan (every member, once any member has nexus).

Source: https://lopifi.com/glossary/combined-reporting
Part of: Lopifi — US GAAP books on autopilot, reviewed by a CPA (https://lopifi.com)

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**What is combined reporting?** In accounting, combined reporting means filing one state income tax return for a unitary group — the members' income combined, then apportioned. Two rules decide whose in-state sales count in the numerator: Joyce (only members with nexus) and Finnigan (every member, once any member has nexus).

## Words this system refuses for it

- consolidated return (the federal election)

- **Category:** Multi-entity
- **Specified in:** [Lexicon](https://lopifi.com/md/docs/domain/11-lexicon)