Form Ct-1120at - Connecticut Department Of Revenue Services Apprenticeship Training Tax Credit 2015

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Department of Revenue Services
2015
Form CT-1120AT
State of Connecticut
(New 12/15)
Apprenticeship Training Tax Credit
For Income Year Beginning: _______________________ , 2015 and Ending: ________________________ , _________ .
Corporation name
Connecticut Tax Registration Number
Complete this form in blue or black ink only.
Additional Information
See the Guide to Connecticut Business Tax Credits available
Use Form CT-1120AT to claim the credit available under Conn.
on the Department of Revenue Services (DRS) website at
Gen. Stat. §12-217g. Attach completed Form CT-1120AT to
, or contact DOL at Connecticut Department
Form CT-1120K, Business Tax Credit Summary.
of Labor, Offi ce of Apprenticeship Training, 200 Folly Brook
The Apprenticeship Training tax credit is administered by the
Boulevard, Wethersfi eld, CT 06109 or 860-263-6085.
Connecticut Department of Labor (DOL) and may not be claimed
until DOL issues a tax credit certifi cation letter to a taxpayer. The
tax credit certifi cation letter lists the amount of the available tax
credit and should be attached to Form CT-1120AT.
Assignment
For income years beginning on or after January 1, 2015,
S Corporations, limited liability companies, limited liability
partnerships, and limited partnerships may also earn the credit
for apprenticeships in manufacturing trades. Apprenticeship
Training tax credits can only be applied to the corporation
business tax, and entity types listed above may assign any tax
credit earned, in whole or in part, to one or more corporation
business taxpayers. Credits allowed for those entities may
not be sold, transferred, or assigned more than three times.
A corporation that earns a credit may not assign the credit to
another corporation. Only credits earned for the manufacturing
portion of the Apprenticeship Training tax credit may be assigned,
and not for the plastics and construction trades portions. An
assignee must claim the credit in the same year that the assignor
would have been eligible to claim the credit.
Part I - Credit Computation
Amount of Apprenticeship Training tax credit claimed as listed on the tax credit certifi cation letter
1.
issued by the DOL or the amount received by assignment. Enter here and on Form CT-1120K,
1.
Part I-B, Column A.
The Apprenticeship Training tax credit is being claimed by:
 
Corporation hiring apprentices
An assignee
Type of apprenticeship:
 
Manufacturing trades
Plastic Trades
Construction Trades
If credit is being claimed by an assignee, enter the name and Connecticut Tax Registration Number (if available) of the assignor
below. Only the portion of the credit attributable to manufacturing trades may be assigned.
Owner/Assignor’s Name
Assignor’s Connecticut Tax Registration Number
Initial owner
Second assignor
Third assignor

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