Form Rr-210 - Gross Earnings Tax On Railroad Companies

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Department of Revenue Services
Form RR-210
State of Connecticut
PO Box 2990
Gross Earnings Tax on Railroad Companies
Hartford CT 06104-2990
(Rev. 12/12)
Complete this return in blue or black ink only. Taxpayers must sign the Declaration on Page 2.
Taxpayer name
Connecticut Tax Registration Number
Taxpayer
For period ending
Address
Number and street
PO Box
Type
Federal Employer ID Number (FEIN)
or
City or town
State
ZIP code
Print
Date received (DRS use only)
Check if this is an amended return.
Check if your address has changed.
Schedule A - To be completed by all railroads operating within and outside Connecticut
1. Total track mileage everywhere, including yard tracks, sidings, branches, and spurs
1
00 miles
2. Track mileage in Connecticut, including yard tracks, sidings, branches, and spurs
2
00 miles
3. Percentage of total track mileage located in Connecticut: Divide Line 2 by Line 1; carry to
four decimal places.
3
4. Gross earnings from operations from all sources within and outside Connecticut
4
00
5. Gross earnings apportioned to Connecticut: Multiply Line 3 by Line 4 or enter amount
allocated to Connecticut from Schedule C, Line 3, below.
5
00
6. Net railway operating income
6
00
7. Net railway operating income attributable to Connecticut: Multiply Line 3 by Line 6.
7
00
8. Percentage that net railway operating income in Connecticut bears to gross earnings in
Connecticut: Divide Line 7 by Line 5; carry to four decimal places.
8
Schedule B - Computation of tax
1. Taxable gross earnings from Schedule A, Line 5
1
00
2. Rate: See Tax Rate Table on Page 2.
2
3. Multiply Line 1 by Line 2.
3
00
4. Taxes paid on real estate: Combine totals from Schedules D and E.
4
00
5. Connecticut Business Tax Credit(s): Attach Form CT-1120K,
Business Tax Credit Summary. See instructions on Page 2.
5
00
6. Add Line 4 and Line 5.
6
00
7. Subtract Line 6 from Line 3.
7
00
8. Expenditures in compliance with tax exempt projects under Conn. Gen. Stat. §§13b-226
through 13b-233
8
00
9. Subtract Line 8 from Line 7.
9
00
.00
.00
10. Penalty $
______________________ and Interest $
_________________________ = 10
00
11. Total amount due: Add Line 9 and Line 10 or enter $20 fee if net amount of tax due is zero.
11
00
.
Visit to make an electronic payment using the Taxpayer Service Center (TSC)
Schedule C - Alternate method of computing apportionment earnings
Railroad companies are permitted to use an alternate method of computing gross earnings apportioned to Connecticut under
Conn. Gen. Stat. §12-251. To calculate the gross earnings apportioned to Connecticut using the alternate method, complete
this schedule. Enter the amount from Line 3 on Schedule A, Line 5, above.
1. One half of revenues generated by shipments from all origins in this state
1
00
2. One half of revenues generated by shipments to all destinations in this state
2
00
3. Gross earnings allocated to Connecticut: Add Line 1 and Line 2. Enter total here
and on Schedule A, Line 5, if this alternate method is used.
3
00

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