Form Ct-990t - Connecticut Unrelated Business Income Tax Return

Schedule A –– Unrelated Business Income Apportionment: See instructions.

Complete this schedule if the taxpayer’s unrelated trade or business is conducted at a regular place of business outside Connecticut.

Column A

Column B

Column C

Divide Column A by Column B.

Factor

Item

Connecticut

Everywhere

Carry to six places

1. (a) Inventories

(b) Tangible property

Property

(Average value)

(d) Capitalized rent

Total

2. (a) Sales of tangibles

(b) Services

Receipts

(d) Other

Total

Wages, salaries,

and other

Total

compensation

4. Total: Add Lines 1, 2, and 3 in Column C.

5. Apportionment fraction: Divide Line 4 by number of factors used. Enter here;

on Schedule C, Line 4; and also on front page, Computation of Tax, Line 2. ...............

Schedule B –– Connecticut Apportioned Operating Loss Carryover

1. 2000 Connecticut net operating loss available for use in 2010 ....................................................

2. 2001 Connecticut net operating loss available for use in 2010 ....................................................

3. 2002 Connecticut net operating loss available for use in 2010 ....................................................

4. 2003 Connecticut net operating loss available for use in 2010 ....................................................

5. 2004 Connecticut net operating loss available for use in 2010 ....................................................

6. 2005 Connecticut net operating loss available for use in 2010 ....................................................

7. 2006 Connecticut net operating loss available for use in 2010 ....................................................

8. 2007 Connecticut net operating loss available for use in 2010 ....................................................

9. 2008 Connecticut net operating loss available for use in 2010 ....................................................

10. 2009 Connecticut net operating loss available for use in 2010 .................................................... 10.

11. Total: Add Lines 1 through 10. Enter here and on Computation of Tax, Line 4. .......................... 11.

Schedule C –– Computation of Net Operating Loss Carryforward

1. Enter amount from Computation of Income, Line 6, if less than zero. .........................................

2. Add back speciﬁ c deduction from 2010 federal Form 990-T, Part II, Line 33 ...............................

3. Subtotal: Add Line 1 and Line 2. ..................................................................................................

4. Apportionment fraction from Schedule A, Line 5 ..........................................................................

5. 2010 Connecticut net operating loss available for carryforward: Multiply Line 3 by Line 4. .........

Form CT-990T Back (Rev. 12/10)

Form Ct-990t - Connecticut Unrelated Business Income Tax Return - 2010 Page 2

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