Form CT-1120A-A "Corporation Business Tax Return Apportionment Computation - Air Carriers" - Connecticut

Form CT-1120A-A or the "Corporation Business Tax Return Apportionment Computation '- Air Carriers" is a form issued by the Connecticut Department of Revenue Services.

The form was last revised in March 1, 2017 and is available for digital filing. Download an up-to-date Form CT-1120A-A in PDF-format down below or look it up on the Connecticut Department of Revenue Services Forms website.

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Download Form CT-1120A-A "Corporation Business Tax Return Apportionment Computation - Air Carriers" - Connecticut

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Department of Revenue Services
Form CT-1120A-A
State of Connecticut
(Rev. 03/17)
Corporation Business Tax Return
Apportionment Computation – Air Carriers
Enter Income Year Beginning
,
, and Ending
,
_________________________________
_______________
_________________________________
_______________
Corporation name
Connecticut Tax Registration Number
Complete this form in blue or black ink only. Complete Form
Revenue tons handled by an air carrier at an airport means
CT-1120A-A to apportion net income for air carriers that
the weight in tons of revenue passengers, at two hundred
are taxable both within and outside Connecticut during the
pounds per passenger, and revenue cargo fi rst received
income year.
either as originating or connecting traffi c or fi nally discharged
by the carrier at the airport.
Defi nitions
Form CT-1120CU fi lers
Air carrier means any person, fi rm, partnership, corporation,
limited liability company, association, trustee, receiver,
If an air carrier is a member of a combined unitary group,
or assignee which engages in the transportation by air of
the air carrier completes Form CT-1120A-A to calculate its
persons or property for hire and which makes landings,
apportionment fraction by reporting its separate Connecticut
takeoffs, or air pickups or deliveries in this state.
activities in Column A and the entire group’s activities in
Column B.
Originating revenue within this state means revenue to an
air carrier from the transportation of revenue passengers
Other members of a combined group that are not air
and revenue cargo, exclusive of express and mail, fi rst
carriers calculate their apportionment fraction using Form
received by the carrier either as originating or connecting
CT-1120A-CU, Apportionment Computation for Combined
traffi c at airports within this state. When it cannot otherwise
Unitary Filers, Schedule Q and Schedule S. For purposes
be determined, the revenue of an air carrier from the
of calculating the combined group’s income and capital
transportation of revenue cargo attributable to a particular
apportionment denominators, include the air carrier’s
airport for any period shall be computed by multiplying the
everywhere receipts on Schedule Q and the air carrier’s
pounds of revenue cargo fi rst received by the air carrier at the
everywhere tangible and intangible property on Schedule S.
airport during the period, by the average revenue per pound
received by the air carrier from the transportation of revenue
cargo over its entire system for the same period.
Schedule R-A –
Air carriers must substitute this schedule for Form CT-1120A, Schedules Q and S.
Column A
Column B
Column C
Factor
Connecticut
Everywhere
Divide Column A
By Column B.
Carry to six places
1. Number of arrivals and departures, both
scheduled and non-scheduled, during the
0.
income year.
2. Revenue tons handled at airports during the
0.
income year.
0.
3. Originating revenue for the income year.
4. Total: Add Lines 1, 2, and 3 in Column C.
5. Apportionment fraction: Divide Line 4 by
three. Enter here and on Form CT-1120,
Schedule A, Line 2, and Schedule B, Line 2.
Form CT-1120CU fi lers only: Enter the
apportionment on Line 4, Column C in the
appropriate column on Form CT-1120CU-NI,
Part III, Line 4 and Form CT-1120CU-MTB,
0.
Line 8.
Department of Revenue Services
Form CT-1120A-A
State of Connecticut
(Rev. 03/17)
Corporation Business Tax Return
Apportionment Computation – Air Carriers
Enter Income Year Beginning
,
, and Ending
,
_________________________________
_______________
_________________________________
_______________
Corporation name
Connecticut Tax Registration Number
Complete this form in blue or black ink only. Complete Form
Revenue tons handled by an air carrier at an airport means
CT-1120A-A to apportion net income for air carriers that
the weight in tons of revenue passengers, at two hundred
are taxable both within and outside Connecticut during the
pounds per passenger, and revenue cargo fi rst received
income year.
either as originating or connecting traffi c or fi nally discharged
by the carrier at the airport.
Defi nitions
Form CT-1120CU fi lers
Air carrier means any person, fi rm, partnership, corporation,
limited liability company, association, trustee, receiver,
If an air carrier is a member of a combined unitary group,
or assignee which engages in the transportation by air of
the air carrier completes Form CT-1120A-A to calculate its
persons or property for hire and which makes landings,
apportionment fraction by reporting its separate Connecticut
takeoffs, or air pickups or deliveries in this state.
activities in Column A and the entire group’s activities in
Column B.
Originating revenue within this state means revenue to an
air carrier from the transportation of revenue passengers
Other members of a combined group that are not air
and revenue cargo, exclusive of express and mail, fi rst
carriers calculate their apportionment fraction using Form
received by the carrier either as originating or connecting
CT-1120A-CU, Apportionment Computation for Combined
traffi c at airports within this state. When it cannot otherwise
Unitary Filers, Schedule Q and Schedule S. For purposes
be determined, the revenue of an air carrier from the
of calculating the combined group’s income and capital
transportation of revenue cargo attributable to a particular
apportionment denominators, include the air carrier’s
airport for any period shall be computed by multiplying the
everywhere receipts on Schedule Q and the air carrier’s
pounds of revenue cargo fi rst received by the air carrier at the
everywhere tangible and intangible property on Schedule S.
airport during the period, by the average revenue per pound
received by the air carrier from the transportation of revenue
cargo over its entire system for the same period.
Schedule R-A –
Air carriers must substitute this schedule for Form CT-1120A, Schedules Q and S.
Column A
Column B
Column C
Factor
Connecticut
Everywhere
Divide Column A
By Column B.
Carry to six places
1. Number of arrivals and departures, both
scheduled and non-scheduled, during the
0.
income year.
2. Revenue tons handled at airports during the
0.
income year.
0.
3. Originating revenue for the income year.
4. Total: Add Lines 1, 2, and 3 in Column C.
5. Apportionment fraction: Divide Line 4 by
three. Enter here and on Form CT-1120,
Schedule A, Line 2, and Schedule B, Line 2.
Form CT-1120CU fi lers only: Enter the
apportionment on Line 4, Column C in the
appropriate column on Form CT-1120CU-NI,
Part III, Line 4 and Form CT-1120CU-MTB,
0.
Line 8.
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