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 C

Column A

Column B

Factor

Item

Connecticut

Everywhere

Divide Column A by Column B

(Carry to six places)

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2

1. (a) Inventories

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2

(b) Tangible Property

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2

PROPERTY

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2

(Average Value)

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2

(d) Capitalized Rent

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2

DECIMAL NOTATION

1. TOTAL

•

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2

2. (a) Sales of Tangibles

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2

(b) Services

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2

RECEIPTS

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2

(d) Other

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2

DECIMAL NOTATION

2. TOTAL

•

DECIMAL NOTATION

WAGES, SALARIES,

AND OTHER

3. TOTAL

COMPENSATION

•

DECIMAL NOTATION

4. TOTAL (Add Lines 1, 2, and 3 in Column C)

•

DECIMAL NOTATION

5. Apportionment fraction (Divide Line 4 by number of factors used). Enter here, and

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

•

SCHEDULE B

–– CONNECTICUT APPORTIONED OPERATING LOSS CARRYOVER

1. 1997 Connecticut net operating loss (from 1997 Form CT-990T, Schedule C , Line 5) ......................... 1

2. 1998 Connecticut net operating loss (from 1998 Form CT-990T, Schedule C , Line 5) ......................... 2

3. 1999 Connecticut net operating loss (from 1999 Form CT-990T, Schedule C , Line 5) ......................... 3

4. 2000 Connecticut net operating loss (from 2000 Form CT-990T, Schedule C , Line 5) ......................... 4

5. 2001 Connecticut net operating loss (from 2001 Form CT-990T, Schedule C , Line 5) ......................... 5

6. TOTAL (Add Lines 1 through 5) Enter here and on Computation of Tax , Line 4 ................................... 6

SCHEDULE C

–– COMPUTATION OF NET OPERATING LOSS CARRYFORWARD

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

2. Add back Specific Deduction (from 2002 federal Form 990-T, Part II, Line 33) ........................................ 2

3. Subtotal (Add Line 1 and Line 2) ................................................................................................................. 3

4. Apportionment fraction ( Schedule A , Line 5) ............................................................................................. 4

•

5. 2002 Connecticut net operating loss available for carryforward (Multiply Line 3 by Line 4) ................... 5

Form CT-990T Back (Rev. 12/02)

Form Ct-990t - Connecticut Unrelated Business Income Tax Return - 2002 Page 2

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