The Parochial Report asks for the amount of your church’s income which is subject to Apportionment, in Box A of the Parochial Report. This line is also called “Subtotal: Normal Operating Income.”
Here is the current version of the diocesan guidelines which tell you what you should include in this number:
Income Subject to Apportionment
Click here for the 2024 APPORTIONMENT CALCULATIONS (PDF)